<SEC-DOCUMENT>0001292814-21-001795.txt : 20210428
<SEC-HEADER>0001292814-21-001795.hdr.sgml : 20210428
<ACCEPTANCE-DATETIME>20210427190054
ACCESSION NUMBER:		0001292814-21-001795
CONFORMED SUBMISSION TYPE:	20-F
PUBLIC DOCUMENT COUNT:		184
CONFORMED PERIOD OF REPORT:	20201231
FILED AS OF DATE:		20210428
DATE AS OF CHANGE:		20210427

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:		20-F
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-31317
		FILM NUMBER:		21860790

	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>20-F
<SEQUENCE>1
<FILENAME>sbsform20f_2020.htm
<DESCRIPTION>20-F
<TEXT>
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<TITLE></TITLE>
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<P STYLE="font: bold 10pt/11.5pt Times New Roman,serif; margin-top: 3.6pt; margin-bottom: 0pt; text-align: center">UNITED STATES</P>

<P STYLE="font: 10pt/11.5pt Times New Roman,serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
<P STYLE="font: 10pt/200% Times New Roman,serif; margin-top: 0.05pt; margin-bottom: 0; text-align: center"><B>Washington, D.C. </B></P>
<P STYLE="font: 10pt/200% Times New Roman,serif; margin-top: 0.05pt; margin-bottom: 0; text-align: center"><B>20549 FORM
  20-F</B></P>
<P STYLE="font: 10pt/200% Times New Roman,serif; margin: 0.05pt 248.1pt 0 242.15pt; text-align: center">&nbsp;</P>

<P STYLE="text-align: center; font: 10pt/10pt Times New Roman,serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Wingdings">o</FONT> <B>REGISTRATION STATEMENT
PURSUANT TO SECTION 12(b) OR (g) OF THE SECURITIES EXCHANGE ACT OF 1934</B></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin-top: 0.05pt; margin-bottom: 0; text-align: center"><B>OR</B></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; text-align: center; margin-top: 0.05pt; margin-bottom: 0"><FONT STYLE="font-family: Wingdings">&thorn;
</FONT><B>ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 FOR THE FISCAL YEAR ENDED DECEMBER 31,
2020</B></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>OR</B></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Times New Roman,serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Wingdings">o</FONT>
<B>TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from ________________to ________________
</B></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin-top: 0.05pt; margin-bottom: 0; text-align: center"><B>OR</B></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Times New Roman,serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Wingdings">o</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>SHELL
COMPANY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</B></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10pt Times New Roman,serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B>Date of event requiring this shell company
report ________________</B></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin-top: 4.6pt; margin-bottom: 0pt; text-align: center"><B>Commission file number 001-31317</B></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman,serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Companhia de Saneamento B&aacute;sico do
Estado de S&atilde;o Paulo&#8211;SABESP</B></P>

<P STYLE="font: 10pt Times New Roman,serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Exact name of Registrant as specified
in its charter)</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B>Basic Sanitation Company of the State of
S&atilde;o Paulo-SABESP</B></P>

<P STYLE="font: 10pt Times New Roman,serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Translation of the Registrant&#8217;s
name into English)</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B>Federative Republic of Brazil</B></P>

<P STYLE="font: 10pt Times New Roman,serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Jurisdiction of incorporation or organization)</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="text-align: center; font: 10pt Times New Roman,serif; margin-top: 0pt; margin-bottom: 0pt"><B>Rua Costa Carvalho, 300</B></P>

<P STYLE="font: 10pt Times New Roman,serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B>05429-900 S&atilde;o
Paulo, SP, Brazil</B></P>

<P STYLE="text-align: center; font: 10pt Times New Roman,serif; margin-top: 0.05pt; margin-bottom: 0pt">(Address of principal executive offices)</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>Rui de Britto &Aacute;lvares</B></P>

<P STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>Affonso raffonso@sabesp.com.br
(+55 11 3388 8247)</B></P>

<P STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>Rua Costa Carvalho, 300 05429-900 S&atilde;o
Paulo, SP, Brazil</B></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Securities registered or to be registered
pursuant to Section 12(b) of the Act:</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 46%; padding-top: 4.75pt; padding-right: 27.4pt; padding-left: 8.95pt; height: 20.45pt; font: 11pt Times New Roman,serif; text-align: center"><FONT STYLE="font-size: 9pt"><B>Title of each class</B></FONT></TD>
    <TD STYLE="width: 24%; padding-top: 4.75pt; padding-right: 32.2pt; padding-left: 27.5pt; height: 20.45pt; font: 11pt Times New Roman,serif; text-align: center"><FONT STYLE="font-size: 9pt"><B>Trading Symbols(s)</B></FONT></TD>
    <TD STYLE="width: 30%; height: 20.45pt">
    <P STYLE="font: 9pt/9.95pt Times New Roman,serif; margin: 0 9pt 0 32.2pt; text-align: center"><B>Name of each exchange on which</B></P>
    <P STYLE="font: 9pt/9.55pt Times New Roman,serif; margin: 0 8.8pt 0 32.2pt; text-align: center"><B>registered</B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt/9.35pt Times New Roman,serif; padding-right: 27.4pt; padding-left: 8.95pt; height: 10.35pt; text-align: center"><FONT STYLE="font-size: 9pt">Common Shares, without par value</FONT></TD>
    <TD STYLE="font: 11pt/9.35pt Times New Roman,serif; padding-right: 32.2pt; padding-left: 27.5pt; height: 10.35pt; text-align: center"><FONT STYLE="font-size: 9pt">Not traded</FONT></TD>
    <TD STYLE="font: 11pt/9.35pt Times New Roman,serif; padding-right: 21.85pt; height: 10.35pt; text-align: right"><FONT STYLE="font-size: 9pt">New York Stock Exchange*</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="height: 20.5pt">
    <P STYLE="font: 9pt/10.15pt Times New Roman,serif; margin: 0 27.3pt 0 9pt; text-align: center">American Depositary Shares, evidenced by
    American Depositary Receipts,</P>
    <P STYLE="font: 9pt/9.35pt Times New Roman,serif; margin: 0 27.4pt 0 9pt; text-align: center">each representing one Common Share</P></TD>
    <TD STYLE="font: 11pt Times New Roman,serif; padding-top: 4.95pt; padding-right: 32.2pt; padding-left: 27.45pt; height: 20.5pt; text-align: center"><FONT STYLE="font-size: 9pt">SBS</FONT></TD>
    <TD STYLE="font: 11pt Times New Roman,serif; padding-top: 4.95pt; padding-right: 24.1pt; height: 20.5pt; text-align: right"><FONT STYLE="font-size: 9pt">New York Stock Exchange</FONT></TD></TR>
</TABLE>
<P STYLE="font: 8pt Times New Roman,serif; margin: 0 5.9pt 0 0; text-align: center">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman,serif; margin-top: 0; margin-bottom: 0; text-align: center">Shares are not listed for trading, but only in connection
with the registration of American Depositary Receipts pursuant to the requirements of the New York Stock Exchange.</P>


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<P STYLE="font: 10pt/186% Times New Roman,serif; margin-top: 3.6pt; margin-bottom: 0; text-align: center">Securities registered
or to be registered pursuant to Section 12(g) of the Act: None</P>

<P STYLE="font: 10pt/186% Times New Roman,serif; margin-top: 3.6pt; margin-bottom: 0; text-align: center">Securities for which there is a reporting obligation pursuant to Section
15(d) of the Act: None</P>

<P STYLE="text-align: center; font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 0">Indicate the number of outstanding shares
of each of the issuer&#8217;s classes of capital or common stock as of the close of the period covered by the annual report.</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 0; text-align: center">683,509,869 Shares of Common Stock</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 0; text-align: center">Indicate by check mark if the registrant
is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 0; text-align: center">Yes <FONT STYLE="font-family: Wingdings">&thorn;</FONT>
No <FONT STYLE="font-family: Wingdings">o</FONT></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 0; text-align: center">If this report is an annual or transition
report, indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Securities Exchange
Act of 1934.</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 0; text-align: center">Yes <FONT STYLE="font-family: Wingdings">o</FONT>
No <FONT STYLE="font-family: Wingdings">&thorn;</FONT></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 0; text-align: center">Indicate by check mark
whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during
the preceding 12 months (or for such shorter period that the registrant was required to file such reports) and (2) has been subject to
such filing requirements for the past 90 days.</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 0; text-align: center">Yes <FONT STYLE="font-family: Wingdings">&thorn;</FONT>
No <FONT STYLE="font-family: Wingdings">o</FONT></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 0; text-align: center">Indicate by check mark whether the registrant
has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (&sect;232.405
of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such &#64257;les).</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 0; text-align: center">Yes <FONT STYLE="font-family: Wingdings">&thorn;</FONT>
No <FONT STYLE="font-family: Wingdings">o</FONT></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 0; text-align: center">Indicate by check mark whether the registrant
is a large accelerated filer, an accelerated filer, a non-accelerated filer, or an emerging growth company. See the definitions of &#8220;large
accelerated filer,&#8221; &#8220;accelerated filer,&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act.</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 11pt">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47%; padding-left: 10pt; height: 16.35pt; font-family: Times New Roman,serif; line-height: 11.15pt"><FONT STYLE="font-size: 10pt">Large Accelerated Filer <FONT STYLE="font-family: Wingdings">&thorn;</FONT></FONT></TD>
    <TD STYLE="width: 53%; padding-right: 10.3pt; padding-left: 82.5pt; height: 16.35pt; font-family: Times New Roman,serif; text-align: center; line-height: 11.15pt"><FONT STYLE="font-size: 10pt">Accelerated Filer <FONT STYLE="font-family: Wingdings">o</FONT></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 4.85pt; padding-left: 14pt; height: 16.35pt; font-family: Times New Roman,serif; line-height: 10.5pt"><FONT STYLE="font-size: 10pt">Non-accelerated Filer <FONT STYLE="font-family: Wingdings">o</FONT></FONT></TD>
    <TD STYLE="padding-top: 4.85pt; padding-right: 10.3pt; padding-left: 82.6pt; height: 16.35pt; font-family: Times New Roman,serif; text-align: center; line-height: 10.5pt"><FONT STYLE="font-size: 10pt">Emerging Growth Company <FONT STYLE="font-family: Wingdings">o</FONT></FONT></TD></TR>
</TABLE>
<P STYLE="font: 8.5pt Times New Roman,serif; margin: 0.2pt 0 10pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 0; text-align: center">If an emerging growth company that prepares
its financial statements in accordance with U.S. GAAP, indicate by check mark if the registrant has elected not to use the extended transition
period for complying with any new or revised financial accounting standards&#8224; provided pursuant to Section 13(a) of the Exchange
Act. <FONT STYLE="font-family: Wingdings">o</FONT></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 0; text-align: center">Indicate by check mark which basis of
accounting the registrant has used to prepare the financial statements included in this filing:</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Wingdings; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="width: 33%"><P STYLE="font: 10pt Times New Roman,serif; margin: 0.05pt 0 0 25.55pt">U.S. GAAP <FONT STYLE="font-family: Wingdings">o
</FONT></P>
</TD>
  <TD STYLE="width: 34%"><P STYLE="font: 10pt Times New Roman,serif; margin: 0.05pt 0 0 25.55pt">International Financial Reporting Standards
as issued by the International Accounting Standards Board <FONT STYLE="font-family: Wingdings">&thorn;</FONT></P>
</TD>
  <TD STYLE="width: 33%"><P STYLE="font: 10pt Times New Roman,serif; margin: 0.05pt 0 0 25.55pt">Other <FONT STYLE="font-family: Wingdings">o</FONT></P>
</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 0; text-align: center">If &#8220;Other&#8221; has been checked in response
to the previous question, indicate by check mark which financial statement item the registrant has elected to follow</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 0; text-align: center">Item 17 <FONT STYLE="font-family: Wingdings">o</FONT>
Item 18 <FONT STYLE="font-family: Wingdings">o</FONT></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin-top: 0.05pt; margin-bottom: 0; text-align: center">If this is an annual report, indicate by check
mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 0; text-align: center">Yes <FONT STYLE="font-family: Wingdings">o
</FONT>No <FONT STYLE="font-family: Wingdings">&thorn;</FONT></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="text-align: center; font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 0">&#8224;&#9;The term &#8220;new or revised financial accounting standard&#8221;
refers to any update issued by the Financial Accounting Standards Board to its Accounting Standards Codification after April 5, 2012.</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 0; text-align: center">Indicate by check mark whether the registrant
has filed a report on and attestation to its management&#8217;s assessment of the effectiveness of its internal control over financial
reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or
issued its audit report.</P>

<P STYLE="font: 10pt Times New Roman,serif; margin-top: 9pt; margin-bottom: 0; text-align: center">Yes <FONT STYLE="font-family: Wingdings">&thorn;</FONT>
No <FONT STYLE="font-family: Wingdings">o</FONT></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>
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<P STYLE="font: 10pt Times New Roman,serif; margin: 0"></P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin-top: 4pt; margin-bottom: 0pt; text-align: center"><A NAME="TableOfContents"></A><B>TABLE OF CONTENTS&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 4pt 16.05pt 0 10.15pt; text-align: center"><B></B></P>


<TABLE BORDER="0" CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 11pt">
  <TR>
    <TD STYLE="color: #0563C1; font-family: Calibri, sans-serif; vertical-align: middle; text-align: left; height: 14.4pt; width: 10%"><FONT STYLE="color: Black"><A HREF="#a_001">PART I</A></FONT></TD>
    <TD STYLE="padding-left: 5pt; font-family: Calibri, sans-serif; vertical-align: bottom; width: 80%"><FONT STYLE="color: Black">&nbsp;</FONT></TD>
    <TD STYLE="color: #0563C1; font-family: Calibri, sans-serif; vertical-align: middle; text-align: right; width: 10%"><FONT STYLE="color: Black">9</FONT></TD></TR>
  <TR STYLE="vertical-align: middle">
    <TD STYLE="padding-left: 20pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left; height: 14.4pt"><FONT STYLE="color: Black"><A HREF="#a_002">ITEM 1.</A></FONT></TD>
    <TD STYLE="padding-left: 5pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left"><FONT STYLE="color: Black"><A HREF="#a_002">IDENTITY OF DIRECTORS, SENIOR MANAGEMENT AND ADVISERS</A></FONT></TD>
    <TD STYLE="color: #0563C1; font-family: Calibri, sans-serif; text-align: right"><FONT STYLE="color: Black">9</FONT></TD></TR>
  <TR STYLE="vertical-align: middle">
    <TD STYLE="padding-left: 20pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left; height: 14.4pt"><FONT STYLE="color: Black"><A HREF="#a_003">ITEM 2.</A></FONT></TD>
    <TD STYLE="padding-left: 5pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left"><FONT STYLE="color: Black"><A HREF="#a_003">OFFER STATISTICS AND EXPECTED TIMETABLE</A></FONT></TD>
    <TD STYLE="color: #0563C1; font-family: Calibri, sans-serif; text-align: right"><FONT STYLE="color: Black">9</FONT></TD></TR>
  <TR STYLE="vertical-align: middle">
    <TD STYLE="padding-left: 20pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left; height: 14.4pt"><FONT STYLE="color: Black"><A HREF="#a_004">ITEM 3.</A></FONT></TD>
    <TD STYLE="padding-left: 5pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left"><FONT STYLE="color: Black"><A HREF="#a_004">KEY INFORMATION</A></FONT></TD>
    <TD STYLE="color: #0563C1; font-family: Calibri, sans-serif; text-align: right"><FONT STYLE="color: Black">9</FONT></TD></TR>
  <TR STYLE="vertical-align: middle">
    <TD STYLE="padding-left: 20pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left; height: 14.4pt"><FONT STYLE="color: Black"><A HREF="#a_005">ITEM 4.</A></FONT></TD>
    <TD STYLE="padding-left: 5pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left"><FONT STYLE="color: Black"><A HREF="#a_005">INFORMATION ON THE COMPANY</A></FONT></TD>
    <TD STYLE="color: #0563C1; font-family: Calibri, sans-serif; text-align: right"><FONT STYLE="color: Black">26</FONT></TD></TR>
  <TR STYLE="vertical-align: middle">
    <TD STYLE="padding-left: 20pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left; height: 14.4pt"><FONT STYLE="color: Black"><A HREF="#a_006">ITEM 4A.</A></FONT></TD>
    <TD STYLE="padding-left: 5pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left"><FONT STYLE="color: Black"><A HREF="#a_006">UNRESOLVED STAFF COMMENTS</A></FONT></TD>
    <TD STYLE="color: #0563C1; font-family: Calibri, sans-serif; text-align: right"><FONT STYLE="color: Black">72</FONT></TD></TR>
  <TR STYLE="vertical-align: middle">
    <TD STYLE="padding-left: 20pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left; height: 14.4pt"><FONT STYLE="color: Black"><A HREF="#a_007">ITEM 5.</A></FONT></TD>
    <TD STYLE="padding-left: 5pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left"><FONT STYLE="color: Black"><A HREF="#a_007">OPERATING AND FINANCIAL REVIEW AND PROSPECTS</A></FONT></TD>
    <TD STYLE="color: #0563C1; font-family: Calibri, sans-serif; text-align: right"><FONT STYLE="color: Black">72</FONT></TD></TR>
  <TR STYLE="vertical-align: middle">
    <TD STYLE="padding-left: 20pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left; height: 14.4pt"><FONT STYLE="color: Black"><A HREF="#a_008">ITEM 6.</A></FONT></TD>
    <TD STYLE="padding-left: 5pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left"><FONT STYLE="color: Black"><A HREF="#a_008">DIRECTORS, SENIOR MANAGEMENT AND EMPLOYEES</A></FONT></TD>
    <TD STYLE="color: #0563C1; font-family: Calibri, sans-serif; text-align: right"><FONT STYLE="color: Black">95</FONT></TD></TR>
  <TR STYLE="vertical-align: middle">
    <TD STYLE="padding-left: 20pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left; height: 14.4pt"><FONT STYLE="color: Black"><A HREF="#a_009">ITEM 7.</A></FONT></TD>
    <TD STYLE="padding-left: 5pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left"><FONT STYLE="color: Black"><A HREF="#a_009">MAJOR SHAREHOLDERS AND RELATED PARTY TRANSACTIONS</A></FONT></TD>
    <TD STYLE="color: #0563C1; font-family: Calibri, sans-serif; text-align: right"><FONT STYLE="color: Black">104</FONT></TD></TR>
  <TR STYLE="vertical-align: middle">
    <TD STYLE="padding-left: 20pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left; height: 14.4pt"><FONT STYLE="color: Black"><A HREF="#a_010">ITEM 8.</A></FONT></TD>
    <TD STYLE="padding-left: 5pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left"><FONT STYLE="color: Black"><A HREF="#a_010">FINANCIAL INFORMATION</A></FONT></TD>
    <TD STYLE="color: #0563C1; font-family: Calibri, sans-serif; text-align: right"><FONT STYLE="color: Black">112</FONT></TD></TR>
  <TR STYLE="vertical-align: middle">
    <TD STYLE="padding-left: 20pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left; height: 14.4pt"><FONT STYLE="color: Black"><A HREF="#a_011">ITEM 9.</A></FONT></TD>
    <TD STYLE="padding-left: 5pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left"><FONT STYLE="color: Black"><A HREF="#a_011">THE OFFER AND LISTING</A></FONT></TD>
    <TD STYLE="color: #0563C1; font-family: Calibri, sans-serif; text-align: right"><FONT STYLE="color: Black">115</FONT></TD></TR>
  <TR STYLE="vertical-align: middle">
    <TD STYLE="padding-left: 20pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left; height: 14.4pt"><FONT STYLE="color: Black"><A HREF="#a_012">ITEM 10.</A></FONT></TD>
    <TD STYLE="padding-left: 5pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left"><FONT STYLE="color: Black"><A HREF="#a_012">ADDITIONAL INFORMATION</A></FONT></TD>
    <TD STYLE="color: #0563C1; font-family: Calibri, sans-serif; text-align: right"><FONT STYLE="color: Black">118</FONT></TD></TR>
  <TR STYLE="vertical-align: middle">
    <TD STYLE="padding-left: 20pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left; height: 14.4pt"><FONT STYLE="color: Black"><A HREF="#a_013">ITEM 11.</A></FONT></TD>
    <TD STYLE="padding-left: 5pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left"><FONT STYLE="color: Black"><A HREF="#a_013">QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK</A></FONT></TD>
    <TD STYLE="color: #0563C1; font-family: Calibri, sans-serif; text-align: right"><FONT STYLE="color: Black">130</FONT></TD></TR>
  <TR STYLE="vertical-align: middle">
    <TD STYLE="padding-left: 20pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left; height: 14.4pt"><FONT STYLE="color: Black"><A HREF="#a_014">ITEM 12.</A></FONT></TD>
    <TD STYLE="padding-left: 5pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left"><FONT STYLE="color: Black"><A HREF="#a_014">DESCRIPTION OF SECURITIES OTHER THAN EQUITY SECURITIES</A></FONT></TD>
    <TD STYLE="color: #0563C1; font-family: Calibri, sans-serif; text-align: right"><FONT STYLE="color: Black">131</FONT></TD></TR>
  <TR>
    <TD STYLE="color: #0563C1; font-family: Calibri, sans-serif; vertical-align: middle; text-align: left"><FONT STYLE="color: Black"><A HREF="#a_015">PART II</A></FONT></TD>
    <TD STYLE="padding-left: 5pt; font-family: Calibri, sans-serif; vertical-align: bottom"><FONT STYLE="color: Black">&nbsp;</FONT></TD>
    <TD STYLE="color: #0563C1; font-family: Calibri, sans-serif; vertical-align: middle; text-align: right"><FONT STYLE="color: Black">134</FONT></TD></TR>
  <TR STYLE="vertical-align: middle">
    <TD STYLE="padding-left: 20pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left; height: 14.4pt"><FONT STYLE="color: Black"><A HREF="#a_016">ITEM 13.</A></FONT></TD>
    <TD STYLE="padding-left: 5pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left"><FONT STYLE="color: Black"><A HREF="#a_016">DEFAULTS, DIVIDEND ARREARAGES AND DELINQUENCIES</A></FONT></TD>
    <TD STYLE="color: #0563C1; font-family: Calibri, sans-serif; text-align: right"><FONT STYLE="color: Black">134</FONT></TD></TR>
  <TR STYLE="vertical-align: middle">
    <TD STYLE="padding-left: 20pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left; height: 14.4pt"><FONT STYLE="color: Black"><A HREF="#a_017">ITEM 14.</A></FONT></TD>
    <TD STYLE="padding-left: 5pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left"><FONT STYLE="color: Black"><A HREF="#a_017">MATERIAL MODIFICATIONS TO THE RIGHTS OF SECURITY HOLDERS AND USE OF PROCEEDS</A></FONT></TD>
    <TD STYLE="color: #0563C1; font-family: Calibri, sans-serif; text-align: right"><FONT STYLE="color: Black">134</FONT></TD></TR>
  <TR STYLE="vertical-align: middle">
    <TD STYLE="padding-left: 20pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left; height: 14.4pt"><FONT STYLE="color: Black"><A HREF="#a_018">ITEM 15.</A></FONT></TD>
    <TD STYLE="padding-left: 5pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left"><FONT STYLE="color: Black"><A HREF="#a_018">CONTROLS AND PROCEDURES</A></FONT></TD>
    <TD STYLE="color: #0563C1; font-family: Calibri, sans-serif; text-align: right"><FONT STYLE="color: Black">134</FONT></TD></TR>
  <TR STYLE="vertical-align: middle">
    <TD STYLE="padding-left: 20pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left; height: 14.4pt"><FONT STYLE="color: Black"><A HREF="#a_019">ITEM 16.&nbsp;&nbsp;</A></FONT></TD>
    <TD STYLE="padding-left: 5pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left"><FONT STYLE="color: Black"><A HREF="#a_019">[RESERVED]</A></FONT></TD>
    <TD STYLE="color: #0563C1; font-family: Calibri, sans-serif; text-align: right"><FONT STYLE="color: Black">136</FONT></TD></TR>
  <TR STYLE="vertical-align: middle">
    <TD STYLE="padding-left: 20pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left; height: 14.4pt"><FONT STYLE="color: Black"><A HREF="#a_020">ITEM 16A.</A></FONT></TD>
    <TD STYLE="padding-left: 5pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left"><FONT STYLE="color: Black"><A HREF="#a_020">AUDIT COMMITTEE FINANCIAL EXPERT</A></FONT></TD>
    <TD STYLE="color: #0563C1; font-family: Calibri, sans-serif; text-align: right"><FONT STYLE="color: Black">136</FONT></TD></TR>
  <TR STYLE="vertical-align: middle">
    <TD STYLE="padding-left: 20pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left; height: 14.4pt"><FONT STYLE="color: Black"><A HREF="#a_021">ITEM 16B.</A></FONT></TD>
    <TD STYLE="padding-left: 5pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left"><FONT STYLE="color: Black"><A HREF="#a_021">CODE OF ETHICS</A></FONT></TD>
    <TD STYLE="color: #0563C1; font-family: Calibri, sans-serif; text-align: right"><FONT STYLE="color: Black">136</FONT></TD></TR>
  <TR STYLE="vertical-align: middle">
    <TD STYLE="padding-left: 20pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left; height: 14.4pt"><FONT STYLE="color: Black"><A HREF="#a_022">ITEM 16C.</A></FONT></TD>
    <TD STYLE="padding-left: 5pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left"><FONT STYLE="color: Black"><A HREF="#a_022">PRINCIPAL ACCOUNTANT FEES AND SERVICES</A></FONT></TD>
    <TD STYLE="color: #0563C1; font-family: Calibri, sans-serif; text-align: right"><FONT STYLE="color: Black">137</FONT></TD></TR>
  <TR STYLE="vertical-align: middle">
    <TD STYLE="padding-left: 20pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left; height: 14.4pt"><FONT STYLE="color: Black"><A HREF="#a_023">ITEM 16D.</A></FONT></TD>
    <TD STYLE="padding-left: 5pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left"><FONT STYLE="color: Black"><A HREF="#a_023">EXEMPTIONS FROM THE LISTING STANDARDS FOR AUDIT COMMITTEES</A></FONT></TD>
    <TD STYLE="color: #0563C1; font-family: Calibri, sans-serif; text-align: right"><FONT STYLE="color: Black">137</FONT></TD></TR>
  <TR STYLE="vertical-align: middle">
    <TD STYLE="padding-left: 20pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left; height: 14.4pt"><FONT STYLE="color: Black"><A HREF="#a_024">ITEM 16E.</A></FONT></TD>
    <TD STYLE="padding-left: 5pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left"><FONT STYLE="color: Black"><A HREF="#a_024">PURCHASES OF EQUITY SECURITIES BY ISSUER AND AFFILIATED PURCHASERS</A></FONT></TD>
    <TD STYLE="color: #0563C1; font-family: Calibri, sans-serif; text-align: right"><FONT STYLE="color: Black">137</FONT></TD></TR>
  <TR STYLE="vertical-align: middle">
    <TD STYLE="padding-left: 20pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left; height: 14.4pt"><FONT STYLE="color: Black"><A HREF="#a_025">ITEM 16F.</A></FONT></TD>
    <TD STYLE="padding-left: 5pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left"><FONT STYLE="color: Black"><A HREF="#a_025">CHANGE IN REGISTRANT&rsquo;S CERTIFYING ACCOUNTANT</A></FONT></TD>
    <TD STYLE="color: #0563C1; font-family: Calibri, sans-serif; text-align: right"><FONT STYLE="color: Black">137</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman,serif; margin: 4pt 16.05pt 0 10.15pt; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 24.15pt 6.3pt 0 0; text-align: center"></P>


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  <TR STYLE="vertical-align: middle">
    <TD STYLE="padding-left: 20pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left; height: 14.4pt; width: 10%"><FONT STYLE="color: Black"><A HREF="#a_026">ITEM 16G.</A></FONT></TD>
    <TD STYLE="padding-left: 5pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left; width: 80%"><FONT STYLE="color: Black"><A HREF="#a_026">CORPORATE GOVERNANCE</A></FONT></TD>
    <TD STYLE="color: #0563C1; font-family: Calibri, sans-serif; text-align: right; width: 10%"><FONT STYLE="color: Black">138</FONT></TD></TR>
  <TR STYLE="vertical-align: middle">
    <TD STYLE="padding-left: 20pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left; height: 14.4pt"><FONT STYLE="color: Black"><A HREF="#a_027">ITEM 16H.</A></FONT></TD>
    <TD STYLE="padding-left: 5pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left"><FONT STYLE="color: Black"><A HREF="#a_027">MINE SAFETY DISCLOSURE</A></FONT></TD>
    <TD STYLE="color: #0563C1; font-family: Calibri, sans-serif; text-align: right"><FONT STYLE="color: Black">144</FONT></TD></TR>
  <TR>
    <TD STYLE="color: #0563C1; font-family: Calibri, sans-serif; vertical-align: middle; text-align: left"><FONT STYLE="color: Black"><A HREF="#a_031">PART III</A></FONT></TD>
    <TD STYLE="padding-left: 5pt; font-family: Calibri, sans-serif; vertical-align: bottom"><FONT STYLE="color: Black">&nbsp;</FONT></TD>
    <TD STYLE="color: #0563C1; font-family: Calibri, sans-serif; vertical-align: middle; text-align: right"><FONT STYLE="color: Black">144</FONT></TD></TR>
  <TR STYLE="vertical-align: middle">
    <TD STYLE="padding-left: 20pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left; height: 14.4pt"><FONT STYLE="color: Black"><A HREF="#a_028">ITEM 17.</A></FONT></TD>
    <TD STYLE="padding-left: 5pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left"><FONT STYLE="color: Black"><A HREF="#a_028">FINANCIAL STATEMENTS</A></FONT></TD>
    <TD STYLE="color: #0563C1; font-family: Calibri, sans-serif; text-align: right"><FONT STYLE="color: Black">144</FONT></TD></TR>
  <TR STYLE="vertical-align: middle">
    <TD STYLE="padding-left: 20pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left; height: 14.4pt"><FONT STYLE="color: Black"><A HREF="#a_029">ITEM 18.</A></FONT></TD>
    <TD STYLE="padding-left: 5pt; color: #0563C1; font-family: Calibri, sans-serif; text-align: left"><FONT STYLE="color: Black"><A HREF="#a_029">FINANCIAL STATEMENTS</A></FONT></TD>
    <TD STYLE="color: #0563C1; font-family: Calibri, sans-serif; text-align: right"><FONT STYLE="color: Black">144</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 20pt; text-align: left; color: #0563C1; font-family: Calibri, sans-serif; height: 14.4pt"><FONT STYLE="color: Black"><A HREF="#a_030">ITEM 19.</A></FONT></TD>
    <TD STYLE="padding-left: 5pt; color: #0563C1; font-family: Calibri, sans-serif"><FONT STYLE="color: Black"><A HREF="#a_030">EXHIBITS</A></FONT></TD>
    <TD STYLE="color: #0563C1; font-family: Calibri, sans-serif; text-align: right"><FONT STYLE="color: Black">145</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman,serif; margin: 5.65pt 0 0 20.6pt">&nbsp;</P>


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<P STYLE="font: bold 9pt/10.35pt Times New Roman,serif; margin-bottom: 10pt; text-align: center">PRESENTATION OF FINANCIAL
AND OTHER INFORMATION</P>

<P STYLE="font: 9pt/10.35pt Times New Roman,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><B>General</B></P>

<P STYLE="font: 9pt/10.35pt Times New Roman,serif; margin: 0 0 0 9.55pt"><B>&nbsp;</B></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">We maintain our books
and records in <I>reais</I>. We prepare our financial statements in accordance with International Financial Reporting Standards, or &#8220;IFRS,&#8221;
as issued by the International Accounting Standards Board, or the &#8220;IASB.&#8221; Our audited financial statements as of December
31, 2020 and 2019 and for each of the years in the three-year period ended December 31, 2020 are included in this annual report on Form
20-F.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0pt 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Certain figures
included in this annual report have been subject to rounding adjustments. Accordingly, figures shown as totals in certain tables may not
be an arithmetic aggregation of the figures which precede them.</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 10pt">Other Information</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">In this annual report,
unless the context otherwise requires, references to &#8220;we,&#8221; &#8220;us,&#8221; &#8220;our,&#8221; &#8220;Company,&#8221; or
&#8220;SABESP&#8221; refer to Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo &#8211; SABESP.</P>
<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">In addition, references to:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>&#8220;ANA&#8221; are to the National Water and Sanitation Agency (<I>Ag&ecirc;ncia Nacional de &Aacute;guas e Saneamento B&aacute;sico</I>);</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>&#8220;ARSESP&#8221; are to the S&atilde;o Paulo State Public Services Regulatory Agency (ARSESP - <I>Ag&ecirc;ncia Reguladora de
Servi&ccedil;os P&uacute;blicos do Estado de S&atilde;o Paulo</I>);</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>&#8220;ADR&#8221; or &#8220;ADRs&#8221; are to American Depositary Receipt or American Depositary Receipts, respectively;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>&#8220;ADS&#8221; or &#8220;ADSs&#8221; are to American Depositary Share or American Depositary Shares, respectively;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>&#8220;Basic Sanitation Law&#8221; are to Law No. 11,445/2007 of the Federative Republic of Brazil, as amended;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>&#8220;BNDES&#8221; are to Brazilian National Bank for Economic and Social Development (<I>Banco Nacional de Desenvolvimento Econ&ocirc;mico
e Social</I>).</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>&#8220;Brazil&#8221; are to the Federative Republic of Brazil;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>&#8220;Central Bank&#8221; are to the Central Bank of Brazil;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>&#8220;Coverage&#8221; indicators are to (a) the number of homes that are actually connected to the water network or sewage collection
network, plus the number of homes for which the water and sewage networks are available for connection but which are not connected to
those networks (referred to as &#8220;feasible&#8221; or &#8220;connectable&#8221; homes), as a portion of (b) the total number of homes
within the urbanized service area covered by our contract with the municipality (i.e., the &#8220;serviceable area&#8221;);</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>&#8220;COVID-19&#8221; or &#8220;Coronavirus&#8221; are to the SARS-CoV-2 2019 coronavirus pandemic;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>&#8220;CVM&#8221; are to the Comiss&atilde;o de Valores Mobili&aacute;rios, the Brazilian securities and exchange commission;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>&#8220;FAPESP&#8221; are to the Funda&ccedil;&atilde;o de Amparo &agrave; Pesquisa do Estado de S&atilde;o Paulo, the S&atilde;o Paulo
State Research Foundation;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>&#8220;federal government&#8221; and &#8220;Brazilian government&#8221; are to the federal government of the Federative Republic of
Brazil and &#8220;S&atilde;o Paulo state government&#8221; are to the state government of the State of S&atilde;o Paulo;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>&#8220;IBRD&#8221; are to the International Bank for Reconstruction and Development;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>&#8220;IDB&#8221; are to the Interamerican Development Bank;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>&#8220;New Legal Framework for Basic Sanitation&#8221; are to Law No. 14,026/2020 of the Federative Republic of Brazil;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>&#8220;&yen;&#8221; or &#8220;Japanese Yen&#8221; are to the official currency of Japan;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>&#8220;program contract&#8221; are to certain inter-federative cooperation agreements entered into within the scope of associated
management (pursuant to Art. 241 of the Brazilian Federal Constitution), whereby the provision of public services are delegated to third
parties or liablities, services, personnel or goods necessary for the continuity of public services are totally or partially transferred
to third parties;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>&#8220;<I>real</I>,&#8221; &#8220;<I>reais</I>&#8221; or &#8220;R$&#8221; are to the Brazilian <I>real</I>, the official currency
of Brazil;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>&#8220;Regional Systems&#8221; are to the area where the regional systems&#8217; executive office operates, comprising 334 municipalities
in the interior and coastline regions of the state of S&atilde;o Paulo;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>&#8220;S&atilde;o Paulo metropolitan region,&#8221; with respect to our operations, are to the area where the metropolitan executive
office operates, comprising 41 municipalities, including the city of S&atilde;o Paulo;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>&#8220;Service&#8221; indicators are to (a) the number of homes that are actually connected to the water network or sewage collection
network, as a portion of (b) the total number of homes within a given serviceable area;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>&#8220;Sewage Treatment Coverage&#8221; indicators are to the amount of consumer units connected to the sewage treatment system;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>&#8220;State&#8221; are to the State of S&atilde;o Paulo, which is also our controlling shareholder;</TD></TR></TABLE>


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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>&#8220;URAE&#8221; are to Regional Unit for Drinking Water Supply and Sewage Services (<I>Unidade Regional de Servi&ccedil;os de Abastecimento
de &Aacute;gua Pot&aacute;vel e Esgotamento Sanit&aacute;rio</I>);</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>&#8220;U.S. dollars&#8221; or &#8220;US$&#8221; are to the United States dollar, the official currency of the United States;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>&#8220;water crisis&#8221; are to the drought we experienced from late 2013 and throughout most of 2015. This drought, the most serious
that our service region has experienced in the previous 80 years, primarily affected the Cantareira System, our largest water production
system; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>&#8220;WHO&#8221; are to the World Health Organization.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 4.65pt 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Information in this
annual report related to liters, water and sewage volumes, number of employees, kilometers, water and sewage connections, population served,
operating productivity, water production, water and sewage lines (in kilometers), water loss index and investment in programs has not
been audited.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Market Information</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">We make statements in
this annual report about our market share and other information relating to Brazil and the industry in which we operate. We have made
these statements on the basis of information from third-party sources and publicly available information that we believe is reliable,
such as information and reports from the Brazilian Institute of Geography and Statistics (<I>Instituto Brasileiro de Geografia e Estat&iacute;stica</I>),
or IBGE, and the State Data Analysis System Foundation (<I>Funda&ccedil;&atilde;o Sistema Estadual de An&aacute;lise de Dados</I>), or
SEADE, among others. We have no reason to believe that any of this information is inaccurate in any material respect.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">References to urban and
total population in this annual report are estimated based on research prepared by SEADE entitled &#8220;Projections of Population and
Residences for the Municipalities of the State of S&atilde;o Paulo: 2010-2050&#8221; (<I>Proje&ccedil;&atilde;o da Popula&ccedil;&atilde;o
e dos Domic&iacute;lios para os Munic&iacute;pios do Estado de S&atilde;o Paulo: 2010-2050</I>).</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0.05pt 0 10pt 0pt">Our Contracts and the Municipalities We Serve</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Throughout this document,
we refer to the 375 municipalities we serve and the two municipalities in our wholesale segment (Mogi das Cruzes and S&atilde;o Caetano
do Sul), since our revenue for the fiscal year 2020 is derived from these municipalities. Most of our contracts with the municipalities
we serve are program contracts which have a term of 30 years.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt"><FONT STYLE="letter-spacing: -0.45pt">In
November 2</FONT>020 we started retail operations to supply water services in the municipality of Mau&aacute;, which was <FONT STYLE="letter-spacing: -0.35pt">previously
</FONT>served on a wholesale basis.</P>


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    <!-- Field: /Page -->

<P STYLE="font: bold 9pt Times New Roman,serif; margin: 3.2pt 0 10pt 0pt; text-align: center">CAUTIONARY STATEMENTS ABOUT FORWARD-LOOKING
STATEMENTS</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">This annual report includes
forward-looking statements, mainly in Items 3 through 5. We have based these forward-looking statements largely on our current expectations
and projections about future events and financial trends affecting our business. These forward-looking statements are subject to risks,
uncertainties and assumptions, including, among other factors:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.5pt">general economic, political, demographical, health and other conditions in Brazil
and in other countries;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.5pt">fluctuations in inflation, interest rates and exchange rates in Brazil;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.5pt">the impact of widespread health developments, such as COVID-19, and the governmental,
regulatory, consumer and other responses thereto and its effects on our operating revenues and financial condition as a result of, <I>inter
alia</I>, (i) an increase in volumes in the residential categories and a reduction in the public, commercial and industrial categories
which have higher average tariffs, leading to a reduction in the total average tariff, in addition to increases in delinquencies in certain
categories, which are reflected in our results, with a direct impact on revenues; (ii)&nbsp; an increase in delinquencies in certain sectors;
and (iii) the exemption from the payment of water and sewage bills for the &#8220;Residential Social&#8221; and &#8220;Residential Favela&#8221;
categories, the impact of which was compensated by tariffs established by ARSESP;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.5pt">the interests of our controlling shareholder;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.5pt">our potential corporate reorganization, as approved by State Law No. 16,525 on
September 15, 2017, or any other type of reorganization that might be approved by the government that may include a change in our control;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.5pt">the regulations issued by ARSESP regarding several aspects of our business, including
resetting and adjusting our tariffs;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.5pt">changes in applicable laws and regulations, as well as the enactment of new laws
and regulations, including those relating to environmental, tax and employment matters in Brazil;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.5pt">our ability to continue to use certain reservoirs under current terms and conditions;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.5pt">availability of our water supply, springs and storage systems;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.5pt">the impact on our business of lower water consumption practices adopted by our
customers during the water crisis which resulted in water savings, and have not returned to their prior standards despite us maintaining
a continuous supply of water to the S&atilde;o Paulo metropolitan region.</TD></TR></TABLE>


<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.5pt">the size and growth of our customer base and its consumption habits;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.5pt">any measures that we may be required to take to ensure the provision of water to
our customers;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.5pt">our exposure to probable increases in the frequency of extreme weather conditions,
including droughts and intensive rain and other climatic events;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.5pt">the potential impacts on our business caused by the enactment of the New Legal
Framework for Basic Sanitation, which introduced several changes that directly affect our operations, including the requirement to participate
in new public bids in case the entity is not part of the administration of the holder, and the prohibition on entering into program contracts,
agreements, partnership agreements and other unstable instruments for the provision of public sanitation services;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.5pt">our ability to comply with the requirements regarding water and sewage service
levels included in our agreements with municipalities especially as a result of the changes brought by the New Legal Framework for Basic
Sanitation, which establish that, by 2033, 90% and 99% of the population served must have access to sewage collection and treatment and
access to drinking water, respectively, further requiring that contracts that do not have such targets will have until March 31, 2022
to make this inclusion;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.5pt">the municipalities&#8217; ability to terminate our existing concession agreements
prior to their expiration date and our ability to renew such agreements;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.5pt">the creation of a national regulator (ANA) by the enactment of the New Legal Framework
for Basic Sanitation;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.5pt">our ability to collect amounts owed to us by our controlling shareholder, states,
the federal government and municipalities;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.5pt">our capital expenditure program and other liquidity and capital resources requirements;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.5pt">the effects of the agreement for provision of water and sewage services in the
city of S&atilde;o Paulo, which we executed with the State and the city of S&atilde;o Paulo considering that ARSESP has limited the pass-through
to tariff of values transferred to municipal infrastructure funds to 4%;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.5pt">our management&#8217;s expectations and estimates relating to our future financial
performance;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.5pt">our level of debt and limitations on our ability to incur additional debt;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.5pt">our ability to access financing with favorable terms in the future;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.5pt">the costs we incur in complying with environmental laws and any penalties for failure
to comply with these laws;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.5pt">the outcome of our pending or future legal proceedings;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.5pt">the delay or postponement in investment in our sewage system;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.5pt">the possibility to be subject to other regulatory agencies other than ARSESP;</TD></TR></TABLE>


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<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.5pt">power shortages, rationing of energy supply or significant changes in energy tariffs;
</TD></TR></TABLE>

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<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.5pt">other risk factors as set forth under &#8220;Item 3.D. Risk Factors;&#8221;
                                                                                                           and</TD></TR></TABLE>
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<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.5pt">as well as the potential impacts of the new tariff structure to be implemented in 2022.</TD></TR></TABLE>
<P STYLE="font: 9pt Times New Roman,serif; margin: 4.65pt 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">The words &#8220;believe,&#8221;
&#8220;may,&#8221; &#8220;estimate,&#8221; &#8220;continue,&#8221; &#8220;anticipate,&#8221; &#8220;plan,&#8221; &#8220;intend,&#8221;
&#8220;expect&#8221; and similar words are intended to identify forward-looking statements. In light of these risks and uncertainties,
the forward-looking events and circumstances discussed in this annual report might not occur. Our actual results could differ substantially
from those anticipated in our forward-looking statements. Forward-looking statements speak only as of the date they were made, and we
do not undertake any obligation to update or revise any forward-looking statements, whether as a result of new information, future events
or otherwise, unless required by law. Any such forward-looking statements are not an indication of future performance and involve risks.</P>


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<P STYLE="font: 10pt Georgia,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify"><A NAME="a_001"></A><B>PART I</B></P>

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<TD STYLE="width: 1pt"></TD><TD STYLE="width: 69.55pt"><FONT STYLE="color: #010000">ITEM 1.</FONT></TD><TD><A NAME="a_002"></A>IDENTITY OF DIRECTORS, SENIOR MANAGEMENT AND ADVISERS</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Not applicable.</P>

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<TD STYLE="width: 1pt"></TD><TD STYLE="width: 69.55pt">ITEM 2.</TD><TD><A NAME="a_003"></A>OFFER STATISTICS AND EXPECTED TIMETABLE</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Not applicable.</P>

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<TD STYLE="width: 1pt"></TD><TD STYLE="width: 69.55pt">ITEM 3.</TD><TD><A NAME="a_004"></A>KEY INFORMATION</TD></TR></TABLE>

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<TD STYLE="width: 9.55pt"></TD><TD STYLE="width: 29.05pt"><FONT STYLE="font-size: 9pt; color: #010000; letter-spacing: -0.05pt"><B>A.</B></FONT></TD><TD><FONT STYLE="font-size: 9pt"><B>Selected Financial Data</B></FONT></TD></TR></TABLE>

<P STYLE="font: 8pt Times New Roman,serif; margin: 0 0 10pt 31.4pt">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The following selected
financial data should be read in conjunction with our audited financial statements (including the notes thereto), &#8220;Presentation
of Financial and Other Information&#8221; and &#8220;Item 5. Operating and Financial Review and Prospects.&#8221;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The selected financial
data as of December 31, 2020 and 2019 and for the years ended December 31, 2020, 2019 and 2018 have been derived from our audited financial
statements, presented in accordance with IFRS, and included in this annual report. The selected financial data as of December 31, 2017
and 2016 and for the years ended December 31, 2017 and 2016 have been derived from our audited financial statements, presented in accordance
with IFRS, which are not included in this annual report.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We have included information
with respect to the dividends and/or interest attributable to shareholders&#8217; equity paid to holders of our common shares since January
1, 2015 in <I>reais </I>and in U.S. dollars translated from <I>reais </I>at the commercial market selling rate in effect as of the payment
date under the caption &#8220;Item 8.A. Financial Statements and Other Financial Information&#8212;Dividends and Dividend Policy&#8212;Payment
of Dividends.&#8221;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 11pt">
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="10" STYLE="padding-right: 9.7pt; height: 9.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.8pt"><FONT STYLE="font-size: 8pt"><B>For the year ended December 31,</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 26%; height: 12.8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 12%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.65pt; padding-right: 1.35pt; height: 12.8pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt"><B>2020</B></FONT></TD>
    <TD STYLE="width: 1%; border-top: black 1pt solid; height: 12.8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 12%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.65pt; padding-right: 1.2pt; height: 12.8pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt"><B>2019</B></FONT></TD>
    <TD STYLE="width: 2%; border-top: black 1pt solid; height: 12.8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 14%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.65pt; padding-right: 1.2pt; height: 12.8pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt"><B>2018</B></FONT></TD>
    <TD STYLE="width: 1%; border-top: black 1pt solid; height: 12.8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 15%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.65pt; padding-right: 6.45pt; height: 12.8pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt"><B>2017</B></FONT></TD>
    <TD STYLE="width: 1%; border-top: black 1pt solid; height: 12.8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 16%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.65pt; padding-right: 2.6pt; height: 12.8pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt"><B>2016</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="height: 12.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.65pt; padding-right: 1.4pt; height: 12.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt"><B>R$</B></FONT></TD>
    <TD STYLE="height: 12.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.65pt; padding-right: 1.3pt; height: 12.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt"><B>R$</B></FONT></TD>
    <TD STYLE="height: 12.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.65pt; padding-right: 1.3pt; height: 12.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt"><B>R$</B></FONT></TD>
    <TD STYLE="height: 12.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.65pt; padding-right: 2.35pt; height: 12.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt"><B>R$</B></FONT></TD>
    <TD STYLE="height: 12.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 2.65pt; padding-right: 2.7pt; height: 12.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt"><B>R$</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="10" STYLE="padding-top: 4.55pt; padding-right: 9.65pt; height: 13.95pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.4pt"><FONT STYLE="font-size: 8pt"><I>(in millions, except per share and per ADS </I><SUP>(1)</SUP> <I>data</I></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="height: 18.2pt">
    <P STYLE="font: 8pt/9.05pt Times New Roman,serif; margin: 0 0 0 5.75pt"><B>Selected Income Statement</B></P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0 0 0 14.75pt"><B>Data:</B></P></TD>
    <TD STYLE="height: 18.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.2pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-top: 1.6pt; padding-left: 5.75pt; height: 10.75pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Net operating revenue</FONT></TD>
    <TD STYLE="padding-top: 1.6pt; padding-right: 1.2pt; height: 10.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">17,797.5</FONT></TD>
    <TD STYLE="height: 10.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 1.6pt; padding-right: 1.25pt; height: 10.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">17,983.7</FONT></TD>
    <TD STYLE="height: 10.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 1.6pt; padding-right: 1.2pt; height: 10.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">16,085.1</FONT></TD>
    <TD STYLE="height: 10.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 1.6pt; padding-right: -0.75pt; height: 10.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">14,608.2</FONT></TD>
    <TD STYLE="height: 10.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 1.6pt; padding-right: 3.05pt; height: 10.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">14,098.2</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 1.6pt; padding-left: 5.75pt; height: 10.75pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Operating costs</FONT></TD>
    <TD STYLE="padding-top: 1.6pt; padding-right: 1.2pt; height: 10.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">(11,179.6)</FONT></TD>
    <TD STYLE="height: 10.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 1.6pt; padding-right: 1.2pt; height: 10.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">(10,137.7)</FONT></TD>
    <TD STYLE="height: 10.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 1.6pt; padding-right: 1.2pt; height: 10.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">(9,086.5)</FONT></TD>
    <TD STYLE="height: 10.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 1.6pt; padding-right: -0.75pt; height: 10.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">(8,779.0)</FONT></TD>
    <TD STYLE="height: 10.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 1.6pt; padding-right: 3pt; height: 10.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">(9,013.1)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-top: 1.6pt; padding-left: 5.75pt; height: 10.75pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Gross profit</FONT></TD>
    <TD STYLE="padding-top: 1.6pt; padding-right: 1.2pt; height: 10.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">6,617.9</FONT></TD>
    <TD STYLE="height: 10.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 1.6pt; padding-right: 1.25pt; height: 10.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">7,846.0</FONT></TD>
    <TD STYLE="height: 10.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 1.6pt; padding-right: 1.2pt; height: 10.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">6,998.6</FONT></TD>
    <TD STYLE="height: 10.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 1.6pt; padding-right: -0.75pt; height: 10.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">5,829.2</FONT></TD>
    <TD STYLE="height: 10.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 1.6pt; padding-right: 3.05pt; height: 10.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">5,085.1</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 1.6pt; padding-left: 5.75pt; height: 10.8pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Selling expenses</FONT></TD>
    <TD STYLE="padding-top: 1.6pt; padding-right: 1.2pt; height: 10.8pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">(751.3)</FONT></TD>
    <TD STYLE="height: 10.8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 1.6pt; padding-right: 1.2pt; height: 10.8pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">(803.4)</FONT></TD>
    <TD STYLE="height: 10.8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 1.6pt; padding-right: 1.2pt; height: 10.8pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">(693.5)</FONT></TD>
    <TD STYLE="height: 10.8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 1.6pt; padding-right: -0.75pt; height: 10.8pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">(686.0)</FONT></TD>
    <TD STYLE="height: 10.8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 1.6pt; padding-right: 3pt; height: 10.8pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">(730.0)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-top: 0.05pt; padding-right: 38.05pt; padding-left: 15.1pt; height: 18.4pt; font-family: Times New Roman,serif; line-height: 9.2pt; text-indent: -9.4pt"><FONT STYLE="font-size: 8pt">Allowance for doubtful accounts(*)</FONT></TD>
    <TD STYLE="padding-top: 1.6pt; padding-right: 1.2pt; height: 18.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">(444.8)</FONT></TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.4pt">
    <P STYLE="font: 8pt Times New Roman,serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0 1.2pt 0 0; text-align: right">(128.1)</P></TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.4pt">
    <P STYLE="font: 8pt Times New Roman,serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0 1.2pt 0 0; text-align: right">(166.7)</P></TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.4pt">
    <P STYLE="font: 8pt Times New Roman,serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0; text-align: right">(82.7)</P></TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.4pt">
    <P STYLE="font: 8pt Times New Roman,serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0 3.1pt 0 0; text-align: right">&#8211;</P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 1.55pt; padding-left: 5.75pt; height: 10.7pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Administrative expenses</FONT></TD>
    <TD STYLE="padding-top: 1.6pt; padding-right: 1.2pt; height: 10.7pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">(1,051.2)</FONT></TD>
    <TD STYLE="height: 10.7pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 1.55pt; padding-right: 1.2pt; height: 10.7pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">(1,187.9)</FONT></TD>
    <TD STYLE="height: 10.7pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 1.55pt; padding-right: 1.2pt; height: 10.7pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">(996.9)</FONT></TD>
    <TD STYLE="height: 10.7pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 1.55pt; padding-right: -0.75pt; height: 10.7pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">(1,099.0)</FONT></TD>
    <TD STYLE="height: 10.7pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 1.55pt; padding-right: 3.05pt; height: 10.7pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">(934.9)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-top: 1.6pt; padding-left: 5.75pt; height: 10.75pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Operating profit</FONT></TD>
    <TD STYLE="padding-top: 1.6pt; padding-right: 1.2pt; height: 10.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">4,492.4</FONT></TD>
    <TD STYLE="height: 10.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 1.6pt; padding-right: 1.25pt; height: 10.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">5,711.6</FONT></TD>
    <TD STYLE="height: 10.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 1.6pt; padding-right: 1.2pt; height: 10.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">5,176.6</FONT></TD>
    <TD STYLE="height: 10.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 1.6pt; padding-right: -0.75pt; height: 10.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">3,961.7</FONT></TD>
    <TD STYLE="height: 10.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 1.6pt; padding-right: 3.05pt; height: 10.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">3,429.6</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 1.6pt; padding-left: 5.75pt; height: 10.8pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Financial result, net</FONT></TD>
    <TD STYLE="padding-top: 1.6pt; padding-right: 1.2pt; height: 10.8pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">(3,166.4)</FONT></TD>
    <TD STYLE="height: 10.8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 1.6pt; padding-right: 1.2pt; height: 10.8pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">(1,033.7)</FONT></TD>
    <TD STYLE="height: 10.8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 1.6pt; padding-right: 1.2pt; height: 10.8pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">(1,264.3)</FONT></TD>
    <TD STYLE="height: 10.8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 1.6pt; padding-right: -0.75pt; height: 10.8pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">(458.1)</FONT></TD>
    <TD STYLE="height: 10.8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 1.6pt; padding-right: 3pt; height: 10.8pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">699.4</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-top: 1.6pt; padding-left: 5.75pt; height: 10.75pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Profit for the year</FONT></TD>
    <TD STYLE="padding-top: 1.6pt; padding-right: 1.2pt; height: 10.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">973.3</FONT></TD>
    <TD STYLE="height: 10.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 1.6pt; padding-right: 1.25pt; height: 10.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">3,367.5</FONT></TD>
    <TD STYLE="height: 10.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 1.6pt; padding-right: 1.2pt; height: 10.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">2,835.1</FONT></TD>
    <TD STYLE="height: 10.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 1.6pt; padding-right: -0.75pt; height: 10.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">2,519.3</FONT></TD>
    <TD STYLE="height: 10.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 1.6pt; padding-right: 3.05pt; height: 10.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">2,947.1</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 0.05pt; padding-right: 15.6pt; padding-left: 15.1pt; height: 18.4pt; font-family: Times New Roman,serif; line-height: 9.2pt; text-indent: -9.4pt"><FONT STYLE="font-size: 8pt">Earnings per share &#8211; basic and diluted</FONT></TD>
    <TD STYLE="padding-top: 1.6pt; padding-right: 1.2pt; height: 18.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">1.42</FONT></TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.4pt">
    <P STYLE="font: 7.5pt Times New Roman,serif; margin: 0.5pt 0 0">&nbsp;</P>
    <P STYLE="font: 8pt/8.25pt Times New Roman,serif; margin: 0 1.2pt 0 0; text-align: right">4.93</P></TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.4pt">
    <P STYLE="font: 7.5pt Times New Roman,serif; margin: 0.5pt 0 0">&nbsp;</P>
    <P STYLE="font: 8pt/8.25pt Times New Roman,serif; margin: 0 1.2pt 0 0; text-align: right">4.15</P></TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.4pt">
    <P STYLE="font: 7.5pt Times New Roman,serif; margin: 0.5pt 0 0">&nbsp;</P>
    <P STYLE="font: 8pt/8.25pt Times New Roman,serif; margin: 0; text-align: right">3.69</P></TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.4pt">
    <P STYLE="font: 7.5pt Times New Roman,serif; margin: 0.5pt 0 0">&nbsp;</P>
    <P STYLE="font: 8pt/8.25pt Times New Roman,serif; margin: 0 3pt 0 0; text-align: right">4.31</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-top: 0.05pt; padding-right: 16.5pt; padding-left: 15.1pt; height: 18.3pt; font-family: Times New Roman,serif; line-height: 9.2pt; text-indent: -9.4pt"><FONT STYLE="font-size: 8pt">Earnings per ADS &#8211; basic and diluted</FONT></TD>
    <TD STYLE="padding-top: 1.6pt; padding-right: 1.2pt; height: 18.3pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">1.42</FONT></TD>
    <TD STYLE="height: 18.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.3pt">
    <P STYLE="font: 7.5pt Times New Roman,serif; margin: 0.45pt 0 0">&nbsp;</P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0.05pt 1.2pt 0 0; text-align: right">4.93</P></TD>
    <TD STYLE="height: 18.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.3pt">
    <P STYLE="font: 7.5pt Times New Roman,serif; margin: 0.45pt 0 0">&nbsp;</P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0.05pt 1.2pt 0 0; text-align: right">4.15</P></TD>
    <TD STYLE="height: 18.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.3pt">
    <P STYLE="font: 7.5pt Times New Roman,serif; margin: 0.45pt 0 0">&nbsp;</P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0.05pt 0 0; text-align: right">3.69</P></TD>
    <TD STYLE="height: 18.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.3pt">
    <P STYLE="font: 7.5pt Times New Roman,serif; margin: 0.45pt 0 0">&nbsp;</P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0.05pt 3pt 0 0; text-align: right">4.31</P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="height: 18.3pt">
    <P STYLE="font: 8pt/9.05pt Times New Roman,serif; margin: 0 0 0 5.75pt">Dividends and interest on</P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0.05pt 0 0 15.1pt">shareholders&#8217; equity per share</P></TD>
    <TD STYLE="padding-top: 1.6pt; padding-right: 1.2pt; height: 18.3pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">0.34</FONT></TD>
    <TD STYLE="height: 18.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.3pt">
    <P STYLE="font: 7.5pt Times New Roman,serif; margin: 0.45pt 0 0">&nbsp;</P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0 1.2pt 0 0; text-align: right">1.17</P></TD>
    <TD STYLE="height: 18.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.3pt">
    <P STYLE="font: 7.5pt Times New Roman,serif; margin: 0.45pt 0 0">&nbsp;</P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0 1.2pt 0 0; text-align: right">0.99</P></TD>
    <TD STYLE="height: 18.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.3pt">
    <P STYLE="font: 7.5pt Times New Roman,serif; margin: 0.45pt 0 0">&nbsp;</P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0; text-align: right">0.19</P></TD>
    <TD STYLE="height: 18.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.3pt">
    <P STYLE="font: 7.5pt Times New Roman,serif; margin: 0.45pt 0 0">&nbsp;</P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0 3pt 0 0; text-align: right">1.02</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-top: 0.05pt; padding-right: 8.4pt; padding-left: 15.1pt; height: 18.4pt; font-family: Times New Roman,serif; line-height: 9.2pt; text-indent: -9.4pt"><FONT STYLE="font-size: 8pt">Dividends and interest on shareholders&#8217; equity per ADS</FONT></TD>
    <TD STYLE="padding-top: 1.6pt; padding-right: 1.2pt; height: 18.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">0.34</FONT></TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.4pt">
    <P STYLE="font: 7.5pt Times New Roman,serif; margin: 0.5pt 0 0">&nbsp;</P>
    <P STYLE="font: 8pt/8.25pt Times New Roman,serif; margin: 0 1.2pt 0 0; text-align: right">1.17</P></TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.4pt">
    <P STYLE="font: 7.5pt Times New Roman,serif; margin: 0.5pt 0 0">&nbsp;</P>
    <P STYLE="font: 8pt/8.25pt Times New Roman,serif; margin: 0 1.2pt 0 0; text-align: right">0.99</P></TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.4pt">
    <P STYLE="font: 7.5pt Times New Roman,serif; margin: 0.5pt 0 0">&nbsp;</P>
    <P STYLE="font: 8pt/8.25pt Times New Roman,serif; margin: 0; text-align: right">0.19</P></TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.4pt">
    <P STYLE="font: 7.5pt Times New Roman,serif; margin: 0.5pt 0 0">&nbsp;</P>
    <P STYLE="font: 8pt/8.25pt Times New Roman,serif; margin: 0 3pt 0 0; text-align: right">1.02</P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 0.05pt; padding-right: 14.4pt; padding-left: 15.1pt; height: 18.25pt; font-family: Times New Roman,serif; line-height: 9.2pt; text-indent: -9.4pt"><FONT STYLE="font-size: 8pt">Weighted average number of common shares outstanding</FONT></TD>
    <TD STYLE="padding-top: 1.6pt; padding-right: 1.2pt; height: 18.25pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">683,509,869</FONT></TD>
    <TD STYLE="height: 18.25pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.25pt">
    <P STYLE="font: 7.5pt Times New Roman,serif; margin: 0.45pt 0 0">&nbsp;</P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0.05pt 1.2pt 0 0; text-align: right">683,509,869</P></TD>
    <TD STYLE="height: 18.25pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.25pt">
    <P STYLE="font: 7.5pt Times New Roman,serif; margin: 0.45pt 0 0">&nbsp;</P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0.05pt 1.2pt 0 0; text-align: right">683,509,869</P></TD>
    <TD STYLE="height: 18.25pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.25pt">
    <P STYLE="font: 7.5pt Times New Roman,serif; margin: 0.45pt 0 0">&nbsp;</P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0.05pt 0 0; text-align: right">683,509,869</P></TD>
    <TD STYLE="height: 18.25pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.25pt">
    <P STYLE="font: 7.5pt Times New Roman,serif; margin: 0.45pt 0 0">&nbsp;</P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0.05pt 3pt 0 0; text-align: right">683,509,869</P></TD></TR>
</TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt Times New Roman,serif; margin-top: 6pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9.55pt"></TD><TD STYLE="width: 20.6pt">(*)</TD><TD STYLE="padding-right: 35.85pt">Starting January 1, 2018, we adopted IFRS 9. As a result, in 2018 and 2017 we recorded our allowance
for doubtful accounts in the income statements as a separate line item. In 2016, the amount of allowance for doubtful accounts <FONT STYLE="letter-spacing: -0.05pt">was</FONT>
R$90.5 million, and we recorded this amount as part of our selling expenses in our income statement.</TD></TR></TABLE>

<P STYLE="font: 7pt Times New Roman,serif; margin: 0.05pt 0 0 9.6pt">(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ADS-American Depositary
Share.</P>

<P STYLE="font: 7pt Times New Roman,serif; margin: 0.05pt 0 0 9.6pt">&nbsp;</P>

<P STYLE="font: 2.5pt Times New Roman,serif; margin: 0.1pt 0 10pt">&nbsp;</P>


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    <!-- Field: /Page -->

<P STYLE="font: 9pt Times New Roman,serif; margin-top: 0.6pt; margin-right: 0pt; margin-bottom: 0pt"><B>Selected Statement of Financial Position Data</B></P>

<P STYLE="font: 2.5pt Times New Roman,serif; margin: 0.1pt 0 10pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 11pt">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 42%; height: 9.7pt">
    <P STYLE="font: 6pt Times New Roman,serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 6pt Times New Roman,serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 6pt Times New Roman,serif; margin: 0">&nbsp;</P></TD>
    <TD STYLE="width: 10%; border-bottom: black 1pt solid; padding-right: 1.3pt; height: 9.7pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.75pt"><FONT STYLE="font-size: 8pt"><B>2020</B></FONT></TD>
    <TD STYLE="width: 1%; height: 9.7pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 11%; border-bottom: black 1pt solid; padding-right: 1.3pt; height: 9.7pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.75pt"><FONT STYLE="font-size: 8pt"><B>2019</B></FONT></TD>
    <TD STYLE="width: 1%; height: 9.7pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 11%; border-bottom: black 1pt solid; padding-right: 1.25pt; height: 9.7pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.75pt"><FONT STYLE="font-size: 8pt"><B>2018</B></FONT></TD>
    <TD STYLE="width: 1%; height: 9.7pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 11%; border-bottom: black 1pt solid; padding-right: 1.25pt; height: 9.7pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.75pt"><FONT STYLE="font-size: 8pt"><B>2017</B></FONT></TD>
    <TD STYLE="width: 1%; height: 9.7pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 11%; border-bottom: black 1pt solid; padding-right: 8.55pt; height: 9.7pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.75pt"><FONT STYLE="font-size: 8pt"><B>2016</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="height: 12.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.6pt; padding-right: 8.6pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>R$</B></FONT></TD>
    <TD STYLE="height: 12.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.6pt; padding-right: 8.6pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>R$</B></FONT></TD>
    <TD STYLE="height: 12.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.6pt; padding-right: 8.6pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>R$</B></FONT></TD>
    <TD STYLE="height: 12.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.6pt; padding-right: 8.6pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>R$</B></FONT></TD>
    <TD STYLE="height: 12.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 3.6pt; padding-right: 8.6pt; height: 12.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>R$</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="height: 13.8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: -2.9pt; height: 13.8pt; font-family: Times New Roman,serif; line-height: 1pt">&nbsp;</TD>
    <TD STYLE="height: 13.8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: -3.6pt; height: 13.8pt; font-family: Times New Roman,serif; line-height: 1pt">&nbsp;</TD>
    <TD STYLE="height: 13.8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: -3.6pt; height: 13.8pt; font-family: Times New Roman,serif; line-height: 1pt">&nbsp;</TD>
    <TD STYLE="height: 13.8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: -3.6pt; padding-left: 0.05pt; height: 13.8pt; font-family: Times New Roman,serif; line-height: 1pt">&nbsp;</TD>
    <TD STYLE="height: 13.8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 13.8pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="vertical-align: top; padding-top: 1.6pt; padding-left: 3pt; height: 10.75pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Property, plant and equipment</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 1.3pt; height: 10.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">268.3</FONT></TD>
    <TD STYLE="vertical-align: top; height: 10.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 1.6pt; padding-right: 1.3pt; height: 10.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">314.4</FONT></TD>
    <TD STYLE="vertical-align: top; height: 10.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 1.6pt; padding-right: 1.3pt; height: 10.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">267.6</FONT></TD>
    <TD STYLE="vertical-align: top; height: 10.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 1.6pt; padding-right: 1.3pt; height: 10.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">255.1</FONT></TD>
    <TD STYLE="vertical-align: top; height: 10.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 1.6pt; padding-right: 8.55pt; height: 10.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">302.4</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-left: 3pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Contract asset (*)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 1.3pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">7,969.2</FONT></TD>
    <TD STYLE="vertical-align: top; height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 1.3pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">7,617.7</FONT></TD>
    <TD STYLE="vertical-align: top; height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 1.35pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">7,407.9</FONT></TD>
    <TD STYLE="vertical-align: top; height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 1.35pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">&#8211;</FONT></TD>
    <TD STYLE="vertical-align: top; height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 8.7pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">&#8211;</FONT></TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="vertical-align: top; padding-left: 3pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Intangible assets</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 1.3pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">34,405.6</FONT></TD>
    <TD STYLE="vertical-align: top; height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 1.3pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">32,325.4</FONT></TD>
    <TD STYLE="vertical-align: top; height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 1.3pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">29,012.5</FONT></TD>
    <TD STYLE="vertical-align: top; height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 1.25pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">33,466.1</FONT></TD>
    <TD STYLE="vertical-align: top; height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 8.55pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">31,246.8</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-left: 3pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Total assets</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 1.3pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">50,418.6</FONT></TD>
    <TD STYLE="vertical-align: top; height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 1.3pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">46,457.8</FONT></TD>
    <TD STYLE="vertical-align: top; height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 1.3pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">43,565.1</FONT></TD>
    <TD STYLE="vertical-align: top; height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 1.25pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">39,546.4</FONT></TD>
    <TD STYLE="vertical-align: top; height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 8.55pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">36,745.0</FONT></TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="vertical-align: top; padding-left: 3pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Loans and financing &#8211; current</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 1.3pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">3,034.4</FONT></TD>
    <TD STYLE="vertical-align: top; height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 1.3pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">2,859.8</FONT></TD>
    <TD STYLE="vertical-align: top; height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 1.3pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">2,103.6</FONT></TD>
    <TD STYLE="vertical-align: top; height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 1.3pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">1,746.8</FONT></TD>
    <TD STYLE="vertical-align: top; height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 8.55pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">1,246.6</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-left: 3pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Long-term loans and financing</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 1.3pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">14,224.2</FONT></TD>
    <TD STYLE="vertical-align: top; height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 1.3pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">10,384,9</FONT></TD>
    <TD STYLE="vertical-align: top; height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 1.3pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">11,049.2</FONT></TD>
    <TD STYLE="vertical-align: top; height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 1.25pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">10,354.2</FONT></TD>
    <TD STYLE="vertical-align: top; height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 8.55pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">10,717.6</FONT></TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="vertical-align: top; padding-left: 3pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Interest on capital</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 1.3pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">231.6</FONT></TD>
    <TD STYLE="vertical-align: top; height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 1.3pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">800.4</FONT></TD>
    <TD STYLE="vertical-align: top; height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 1.3pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">673.8</FONT></TD>
    <TD STYLE="vertical-align: top; height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 1.3pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">598.6</FONT></TD>
    <TD STYLE="vertical-align: top; height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 8.55pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">700.0</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-left: 3pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Total liabilities</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 1.3pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">27,624.9</FONT></TD>
    <TD STYLE="vertical-align: top; height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 1.3pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">24,822.0</FONT></TD>
    <TD STYLE="vertical-align: top; height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 1.3pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">24,013.4</FONT></TD>
    <TD STYLE="vertical-align: top; height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 1.25pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">22,033.4</FONT></TD>
    <TD STYLE="vertical-align: top; height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 8.55pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">21,325.8</FONT></TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="vertical-align: top; padding-left: 3pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Equity</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 1.3pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">22,793.7</FONT></TD>
    <TD STYLE="vertical-align: top; height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 1.3pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">21,635.8</FONT></TD>
    <TD STYLE="vertical-align: top; height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 1.3pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">19,551.7</FONT></TD>
    <TD STYLE="vertical-align: top; height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 1.25pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">17,513.0</FONT></TD>
    <TD STYLE="vertical-align: top; height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 8.55pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">15,419.2</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-left: 3pt; height: 14.6pt; font-family: Times New Roman,serif; line-height: 9.15pt"><FONT STYLE="font-size: 8pt">Capital stock</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 1.3pt; height: 14.6pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">15,000.0</FONT></TD>
    <TD STYLE="vertical-align: top; height: 14.6pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 1.3pt; height: 14.6pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt">15,000.0</FONT></TD>
    <TD STYLE="vertical-align: top; height: 14.6pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 1.3pt; height: 14.6pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt">15,000.0</FONT></TD>
    <TD STYLE="vertical-align: top; height: 14.6pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 1.25pt; height: 14.6pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt">10,000.0</FONT></TD>
    <TD STYLE="vertical-align: top; height: 14.6pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 8.55pt; height: 14.6pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt">10,000.0</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-top: 5.1pt; padding-left: 3pt; height: 14.3pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>Selected Statements of Cash Flows Data</B>:</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 1.3pt; height: 14.3pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; height: 14.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; height: 14.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; height: 14.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; height: 14.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; height: 14.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; height: 14.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; height: 14.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; height: 14.3pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="vertical-align: top; padding-left: 3pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Net cash generated from operating activities</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 1.3pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">4,978.2</FONT></TD>
    <TD STYLE="vertical-align: top; height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 1.3pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">4,197.2</FONT></TD>
    <TD STYLE="vertical-align: top; height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 1.3pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">3,842.9</FONT></TD>
    <TD STYLE="vertical-align: top; height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 1.3pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">3,301.9</FONT></TD>
    <TD STYLE="vertical-align: top; height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 8.55pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">3,003.6</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-left: 3pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Net cash used in investing activities</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 1.3pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">(6,768.7)</FONT></TD>
    <TD STYLE="vertical-align: top; height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 1.3pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">(3,267.3)</FONT></TD>
    <TD STYLE="vertical-align: top; height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 1.3pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">(2,189.3)</FONT></TD>
    <TD STYLE="vertical-align: top; height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 1.25pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">(1,971.4)</FONT></TD>
    <TD STYLE="vertical-align: top; height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 8.55pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">(2,130.7)</FONT></TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="vertical-align: top; padding-left: 3pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Net cash provided by (used in) financing activities</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 1.3pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">(66.3)</FONT></TD>
    <TD STYLE="vertical-align: top; height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 1.3pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">(1,705.9)</FONT></TD>
    <TD STYLE="vertical-align: top; height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 1.3pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">(907.5)</FONT></TD>
    <TD STYLE="vertical-align: top; height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 1.25pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">(933.6)</FONT></TD>
    <TD STYLE="vertical-align: top; height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 8.55pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">(625.9)</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-top: 0.05pt; padding-right: 27.15pt; padding-left: 12pt; height: 18.4pt; font-family: Times New Roman,serif; line-height: 9.2pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Purchases of intangible assets and property, plant and equipment as presented in our statement of cash flow</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 1.3pt; height: 18.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">(3,342.1)</FONT></TD>
    <TD STYLE="vertical-align: top; height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; height: 18.4pt">
    <P STYLE="font: 8pt Times New Roman,serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0 1.3pt 0 0; text-align: right">(3,273.4)</P></TD>
    <TD STYLE="vertical-align: top; height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; height: 18.4pt">
    <P STYLE="font: 8pt Times New Roman,serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0 1.3pt 0 0; text-align: right">(2,183.2)</P></TD>
    <TD STYLE="vertical-align: top; height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; height: 18.4pt">
    <P STYLE="font: 8pt Times New Roman,serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0 1.25pt 0 0; text-align: right">(1,976.7)</P></TD>
    <TD STYLE="vertical-align: top; height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; height: 18.4pt">
    <P STYLE="font: 8pt Times New Roman,serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0 8.55pt 0 0; text-align: right">(2,135.8)</P></TD></TR>
</TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt Times New Roman,serif; margin-top: 6.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9.55pt"></TD><TD STYLE="width: 18pt">(*)</TD><TD STYLE="text-align: justify; padding-right: 15.45pt">As of December 31, 2018, with the adoption of IFRS 15 - Revenue from contract
with customer starting on January 1, 2018, assets related to concessions under construction, registered under the scope of IFRIC 12 -
Concession Contracts, have been classified as Contract Assets during the construction period and transferred to Intangible Assets only
after completion of the works.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0.45pt 0 10pt">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt">Operating Data</P>

<P STYLE="font: bold 10pt Times New Roman,serif; margin: 0 0 0 9.6pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 11pt">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 63%; height: 9.05pt; font-family: Times New Roman,serif; line-height: 8.05pt"><FONT STYLE="font-size: 8pt"><B>Indicator</B></FONT></TD>
    <TD STYLE="width: 11%; height: 9.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 11%; height: 9.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 11%; height: 9.05pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="height: 9.95pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 6.75pt; height: 9.95pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.95pt"><FONT STYLE="font-size: 8pt"><B>2020</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 6.75pt; height: 9.95pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.95pt"><FONT STYLE="font-size: 8pt"><B>2019</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 6.75pt; height: 9.95pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.95pt"><FONT STYLE="font-size: 8pt"><B>2018</B></FONT></TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="vertical-align: top; height: 9.25pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Number of water connections (in thousands) <SUP>(1)</SUP></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 6.75pt; height: 9.25pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">10,088</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 6.75pt; height: 9.25pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">9,933</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 6.75pt; height: 9.25pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">9,053</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Number of sewage connections (in thousands) <SUP>(1)</SUP></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 6.75pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">8,518</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 6.75pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">8,326</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 6.75pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">7,495</FONT></TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="vertical-align: top; padding-top: 0.05pt; padding-right: 68.35pt; padding-left: 9pt; height: 18.4pt; font-family: Times New Roman,serif; line-height: 9.2pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Percentage of population with water connections (&#8220;service&#8221; indicator) (in percent) <SUP>(2)</SUP></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 6.75pt; height: 18.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">95</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; height: 18.4pt">
    <P STYLE="font: 7.5pt Times New Roman,serif; margin: 0.5pt 6.75pt 0 0; text-align: right"><B>&nbsp;</B></P>
    <P STYLE="font: 8pt/8.25pt Times New Roman,serif; margin: 0 6.75pt 0 0; text-align: right">94</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; height: 18.4pt">
    <P STYLE="font: 7.5pt Times New Roman,serif; margin: 0.5pt 6.75pt 0 0"><B>&nbsp;</B></P>
    <P STYLE="font: 8pt/8.25pt Times New Roman,serif; margin: 0 6.75pt 0 0; text-align: right">95</P></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-top: 0.05pt; padding-right: 67.45pt; padding-left: 9pt; height: 18.3pt; font-family: Times New Roman,serif; line-height: 9.2pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Percentage of population with sewer connections (&#8220;service&#8221; indicator) (in percent) <SUP>(2)</SUP></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 6.75pt; height: 18.3pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">85</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; height: 18.3pt">
    <P STYLE="font: 7.5pt Times New Roman,serif; margin: 0.45pt 6.75pt 0 0; text-align: right"><B>&nbsp;</B></P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0.05pt 6.75pt 0 0; text-align: right">84</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; height: 18.3pt">
    <P STYLE="font: 7.5pt Times New Roman,serif; margin: 0.45pt 6.75pt 0 0"><B>&nbsp;</B></P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0.05pt 6.75pt 0 0; text-align: right">83</P></TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="vertical-align: top; height: 18.3pt">
    <P STYLE="font: 8pt/9.05pt Times New Roman,serif; margin: 0">Percentage of population covered by water network (&#8220;coverage&#8221;</P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0.05pt 0 0 9pt">indicator) (in percent) <SUP>(3)</SUP></P></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 6.75pt; height: 18.3pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">98</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; height: 18.3pt">
    <P STYLE="font: 7.5pt Times New Roman,serif; margin: 0.45pt 6.75pt 0 0; text-align: right"><B>&nbsp;</B></P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0 6.75pt 0 0; text-align: right">98</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; height: 18.3pt">
    <P STYLE="font: 7.5pt Times New Roman,serif; margin: 0.45pt 6.75pt 0 0"><B>&nbsp;</B></P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0 6.75pt 0 0; text-align: right">98</P></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-top: 0.05pt; padding-right: 47.25pt; padding-left: 9pt; height: 18.35pt; font-family: Times New Roman,serif; line-height: 9.2pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Percentage of population covered by sewage network (&#8220;coverage&#8221; indicator) (in percent) <SUP>(3)</SUP></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 6.75pt; height: 18.35pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">92</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; height: 18.35pt">
    <P STYLE="font: 7.5pt Times New Roman,serif; margin: 0.5pt 6.75pt 0 0; text-align: right"><B>&nbsp;</B></P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0 6.75pt 0 0; text-align: right">91</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; height: 18.35pt">
    <P STYLE="font: 7.5pt Times New Roman,serif; margin: 0.5pt 6.75pt 0 0"><B>&nbsp;</B></P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0 6.75pt 0 0; text-align: right">90</P></TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="vertical-align: top; height: 18.3pt">
    <P STYLE="font: 8pt/9.05pt Times New Roman,serif; margin: 0">Percentage of consumer units connected to the
    sewage treatment</P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0.05pt 0 0 9pt">system (&#8220;sewage treatment coverage&#8221;
    indicator) (in percent)</P></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 6.75pt; height: 18.3pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">76</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; height: 18.3pt">
    <P STYLE="font: 7.5pt Times New Roman,serif; margin: 0.45pt 6.75pt 0 0; text-align: right"><B>&nbsp;</B></P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0.05pt 6.75pt 0 0; text-align: right">78</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; height: 18.3pt">
    <P STYLE="font: 7.5pt Times New Roman,serif; margin: 0.45pt 6.75pt 0 0"><B>&nbsp;</B></P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0.05pt 6.75pt 0 0; text-align: right">76</P></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Volume of water billed during period (in millions of cubic meters)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 6.75pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">2,159.2</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 6.75pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">2,112.7</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 6.75pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">2,107.9</FONT></TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="vertical-align: top; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Water Billed Loss Index during period (average) (in percent) <SUP>(4)</SUP></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 6.75pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">16.9</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 6.75pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">18.6</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 6.75pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">19.5</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Water Metered Loss Index during period (average) (in percent) <SUP>(5)</SUP></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 6.75pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">27.0</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 6.75pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">29.0</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 6.75pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">30.1</FONT></TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="vertical-align: top; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Water loss per connection per day (average) <SUP>(6)</SUP></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 6.75pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">263</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 6.75pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">285</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 6.75pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">293</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.15pt"><FONT STYLE="font-size: 8pt">Number of employees</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 6.75pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">12,806</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 6.75pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.15pt"><FONT STYLE="font-size: 8pt">13,945</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 6.75pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.15pt"><FONT STYLE="font-size: 8pt">14,449</FONT></TD></TR>
</TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt Times New Roman,serif; margin-top: 6.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9.35pt"></TD><TD STYLE="width: 18.7pt">(1)</TD><TD>Includes active and inactive connections, but excluding the municipality of Mau&aacute;.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9.35pt"></TD><TD STYLE="width: 18.7pt">(2)</TD><TD>Is equal to (a) the number of homes that are actually connected to the water network or sewage collection network, as a portion of
(b) the total number of homes within the serviceable area.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9.35pt"></TD><TD STYLE="width: 18pt">(3)</TD><TD STYLE="text-align: justify; padding-right: 15.1pt">It is equal to (a) the number of homes that are actually connected to the water
network or sewage collection network, plus the number of homes for which the water and sewage networks are available for connection but
which are not connected to those networks (referred to as &#8220;feasible&#8221; or &#8220;connectable&#8221; homes), as a portion of
(b) the total number of homes within the urbanized service area covered by our contract with the municipality (i.e., the &#8220;serviceable
area&#8221;).</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9.55pt"></TD><TD STYLE="width: 18pt">(4)</TD><TD STYLE="text-align: justify; padding-right: 15.45pt">Includes both physical and non-physical water loss. Water Billed Loss Index represents
the quotient of (i) the difference between (a) the total volume of water produced plus (b) the total volume of water invoiced minus (c)
the volume of water excluded from our calculation of water loss, divided by (ii) the total volume of water produced. For more information,
see &#8220;Item 4.B. Business Overview&#8212;Description of Our Activities&#8212;Water Operations&#8212;Water Loss.&#8221; We exclude
the following from our calculation of water loss: (i) water discharged for periodic maintenance of water transmission lines and water
storage tanks; (ii) water supplied for municipal uses such as firefighting; (iii) water we consume in our facilities; and (iv) estimated
water loss related to the supply of water to shantytowns (<I>favelas</I>). In January 2021, the municipality of Guarulhos was added to
the index calculation. The municipality of Santo Andr&eacute; will be included in the calculation of the index as from January 2022.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 7pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9.55pt"></TD><TD STYLE="width: 18pt">(5)</TD><TD STYLE="text-align: justify; padding-right: 15.4pt">Includes both physical and non-physical water loss. The Water Metered Loss Index
represents the quotient of (i) the difference between (a) the total volume of water produced minus (b) the total volume of water measured
minus (c) the volume of water that we exclude from our calculation of water loss, divided by (ii) the total volume of water produced.
For more information, see &#8220;Item 4.B. Business Overview&#8212;Description of Our Activities&#8212;Water Operations&#8212;Water Loss.&#8221;
We exclude the following from our calculation of water loss: (i) water discharged for periodic maintenance of water transmission lines
and water storage tanks; (ii) water supplied for municipal uses such as firefighting; (iii) water we consume in our facilities; and (iv)
estimated water loss related to the supply of water to shantytowns <I>(favelas)</I>. In January 2021, the municipality of Guarulhos was
added to the index calculation. The municipality of Santo Andr&eacute; will be included in the calculation of the index as from January
2022.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 7pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9.55pt"></TD><TD STYLE="width: 18pt">(6)</TD><TD STYLE="text-align: justify; padding-right: 15.45pt">Measured in liters/connection per day, this amount is calculated by dividing (i)
the average annual water loss by (ii) the average number of active water connections multiplied by the number of days of the year. This
calculation method is based on worldwide market practice within the sector. See &#8220;Item 4.B. Business Overview&#8212;Description of
Our Activities&#8212;Water Operations&#8212;Water Loss.&#8221; We exclude the following from our calculation of water loss: (i) water
discharged for periodic maintenance of water transmission lines and water storage tanks; (ii) water supplied for municipal uses such as
firefighting; (iii) water we consume in our facilities; and (iv) estimated water loss related to the supply of water to shantytowns (<I>favelas</I>).
In January 2021, the municipality of Guarulhos was added to the index calculation. The municipality of Santo Andr&eacute; will be included
in the calculation of the index as from January 2022.</TD></TR></TABLE>


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<TD STYLE="width: 9.35pt"></TD><TD STYLE="width: 21.6pt"><FONT STYLE="color: #010000; letter-spacing: -0.05pt">B.</FONT></TD><TD STYLE="text-align: justify">Capitalization and Indebtedness</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Not applicable.</P>

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<TD STYLE="width: 9.35pt"></TD><TD STYLE="width: 22.3pt"><FONT STYLE="color: #010000; letter-spacing: -0.05pt">C.</FONT></TD><TD STYLE="text-align: justify">Reasons for the Offer and Use of Proceeds</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Not applicable.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9.35pt"></TD><TD STYLE="width: 22.3pt"><FONT STYLE="color: #010000; letter-spacing: -0.05pt">D.</FONT></TD><TD STYLE="text-align: justify">Risk Factors</TD></TR></TABLE>

<P STYLE="font: bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Risks Relating to Brazil</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-top: 0pt; margin-bottom: 10pt; text-align: justify">The Brazilian government has
exercised, and continues to exercise, significant influence over the Brazilian economy. This influence, as well as Brazilian political
and economic conditions, could adversely affect us and the market price of our common shares and ADSs.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">The Brazilian government
frequently intervenes in the Brazilian economy and occasionally makes significant changes in policy and regulations. The Brazilian government&#8217;s
actions to control inflation and other policies and regulations have often involved, among other measures, changes in interest rates,
tax policies, price and tariff controls, currency devaluation or appreciation, capital controls and limits on imports. Our business, financial
condition and results of operations, as well as the market price of our common shares or ADSs, may be adversely affected by changes in
public policy at federal, state and municipal levels with respect to public tariffs and exchange controls, as well as other factors, such
as:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">expansion or retraction of the Brazilian economy;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">the regulatory environment related to our business operations and concession agreements;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">interest rates and monetary policies;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">exchange rates and exchange controls and restrictions on remittances abroad;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">currency fluctuations;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">increased unemployment;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">availability of credit;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">changes in labor regulations;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">political elections and social and political instability;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">inflation;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">liquidity of the Brazilian capital and lending markets;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">tax and regulatory policies and laws;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">economic and social instability;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">the Brazilian government&#8217;s response to the COVID-19 pandemic and, <I>inter
alia</I>, its impacts on water consumption, labor laws and other regulations affecting our industry. For further information regarding
risks relating to communicable diseases including the novel coronavirus, see &#8220;&#8212;Risks Relating to Our Business&#8212; Our financial
and operating performance may be adversely affected by epidemics, natural disasters and other catastrophes, such as the outbreak of COVID-19;&#8221;
and</TD></TR></TABLE>

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<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">other political, foreign policy, social and economic developments in or affecting
Brazil.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Uncertainties in
relation to the implementation by the Brazilian government of changes relating to the monetary and tax policies, the approved pension
reform and possible developments arising from this reform, and other relevant legislation, aggravated by the impacts of the COVID-19 pandemic,
may contribute to economic uncertainty. In addition, the Brazilian economy was affected by recent political events that also affected
the confidence of investors and the public in general, thus harming Brazilian economic performance. We cannot predict the measures that
the federal government will take due to mounting macroeconomic pressures or otherwise. Economic and political instability and uncertainty
has led to a negative perception of the Brazilian economy and higher volatility in the Brazilian capital markets and the securities of
Brazilian issuers, which may adversely affect us. We cannot predict what future policies will be adopted by current or future Brazilian
governments, or whether these policies will result in adverse consequences to the Brazilian economy or cause an adverse effect on us.</P>

<P STYLE="font: 10pt Times New Roman,serif; margin-top: 0.05pt; margin-bottom: 10pt; text-align: justify"><B><I>Ongoing political
instability has adversely affected the Brazilian economy and may have an adverse effect on our financial condition and results of operations.</I></B></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Brazil&#8217;s political
environment has historically influenced, and continues to influence, the performance of the country&#8217;s economy. Political crises
have affected and continue to affect the confidence of investors and the general public, which have historically resulted in economic
deceleration and heightened volatility in the securities issued by Brazilian companies.</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Brazil has experienced
amplified economic and political instability, as well as heightened volatility, as a result of various ongoing investigations by the Brazilian
Federal Prosecutors&#8217; Office (<I>Minist&eacute;rio P&uacute;blico Federal</I>), the Brazilian Federal Police (<I>Pol&iacute;cia Federal</I>),
the CVM, and other Brazilian public entities who are responsible for corruption and cartel investigations, including, among others, the
<I>Cui Bono</I>, <I>A Origem</I>, <I>Sepsis</I>, <I>Patmos</I>, <I>Zelotes </I>and Greenfield investigations, as well as the largest such
investigation, known as <I>Lava Jato</I>. In addition, certain foreign entities, such as the U.S. Department of Justice, the SEC and the
Office of the Attorney General of Switzerland (<I>Bundesanwaltschaft</I>), have also conducted and still conduct their own investigations.
These investigations have negatively impacted the Brazilian economy and political environment and have contributed to a decline in market
confidence in Brazil. In addition, they may lead to further allegations and charges against Brazilian federal and <FONT STYLE="letter-spacing: -0.35pt">S&atilde;o
Paulo </FONT>state government officials and senior management of Brazilian industry.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Numerous elected
officials, public servants and executives and other personnel of major companies have been subject to investigation, arrest, criminal
charges and other proceedings. Depending on the outcome of such investigations and the time it takes to conclude them, they may face (as
some of them already faced) downgrades from credit rating agencies, experience (as some of them already experienced) funding restrictions
and have (as some of them already had) a reduction in revenues, among other negative effects. Such negative effects may hinder the ability
of those companies to timely honor their financial obligations bringing loses to us as a number of them are our suppliers. The companies
involved in the <I>Lava Jato </I>investigations, a number of which are our suppliers, may also be (as some of them already have been)
prosecuted by investors on the grounds that they were misled by the information released to them, including their financial statements.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">There can be no assurance
that other federal or state officials or senior management of Brazilian industry will not be charged with corruption-related crimes in
the <I>Lava Jato </I>or other investigations into corruption. Additional allegations, trials and convictions may lead to political instability
and a decline in confidence by consumers and foreign direct investors in the stability and transparency of the Brazilian government and
Brazilian companies, and may have a material adverse effect on Brazil&#8217;s economic growth, on the demand for securities issued by
Brazilian companies, and on access to the international financial markets by Brazilian companies.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Mr. Bolsonaro took office
as president on January 1, 2019, following a period of political instability marked by the impeachment of President Dilma Rousseff and
the conviction, and subsequent arrest, of former President Luis In&aacute;cio Lula da Silva. Mr. Bolsonaro established an agenda of privatizations,
economic liberalization, and pension and tax reforms. His presidency has since been marked by divisive rhetoric, fractious relations with
congress and infighting within his own administration. He has had to reshuffle his cabinet repeatedly following the exits of many of his
high-profile ministers, including numerous Ministers of Health and his Minister of Justice, who resigned following allegations that President
Bolsonaro was interfering in anticorruption investigations. We cannot predict the policies that the President Bolsonaro administration
may adopt or change in relation to corruption investigations, the COVID-19 pandemic, the economy or otherwise, or the effect that any
such policies may have on our business and the Brazilian economy as a whole.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">As of the date of this
annual report, President Bolsonaro is being investigated by the Brazilian Supreme Court for the alleged improper acts claimed by the former
Minister of Justice, Sergio Moro. Any resulting consequences of this investigation, including a potential opening of the impeachment process
or trial by the Brazilian Supreme Court, could have significant adverse effects on the political and economic environment in Brazil, as
well as on businesses operating in Brazil, including our business.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Further, during the campaign,
the then main contender and current Minister of Economy proposed taxing dividends paid by Brazilian companies and changes in taxation
method of interest on equity. If this campaign promise were to be realized, this would increase the tax expenses associated with any dividend,
interest on equity or distributions made by Brazilian companies, which could impact us or our shareholders and the value of our common
shares and ADSs. Uncertainty regarding the implementation by the current government of related changes in monetary, fiscal and pension
policies, as well as pertinent legislation, could contribute to economic instability. These uncertainties and new measures could increase
the volatility of Brazilian securities markets.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Ultimately, there is
no guarantee that President Bolsonaro will be successful in executing his privatization, liberalization and tax reform agenda fully or
at all, or manage the COVID-19 pandemic effectively, nor can we predict with certainty how President Bolsonaro&#8217;s administration
may impact the overall stability, growth prospects and economic and political health of the country.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Any of the above factors
may create additional political uncertainty, which could harm the Brazilian economy and, consequently, our business, results of operations
and financial condition and the trading price of our common shares and ADSs.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-top: 0pt; margin-bottom: 10pt; text-align: justify">Inflation and the Brazilian
government&#8217;s measures to combat inflation may contribute to economic uncertainty in Brazil, adversely affecting us and the market
price of our common shares or ADSs.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Brazil has historically
experienced high rates of inflation. Inflation and the Brazilian government&#8217;s measures to combat it have had and may in the future
have significant effects on the Brazilian economy and our business, financial condition and results of our operations. Tight monetary
policies with high interest rates may restrict Brazil&#8217;s growth, the availability of credit and our cost of funding. Conversely,
other Brazilian governmental actions, including lowering interest rates, intervention in the foreign exchange market and actions to adjust
or fix the value of the <I>real</I>, may trigger increases in inflation. The Special Clearing and Settlement System (<I>Sistema Especial
de Liquida&ccedil;&atilde;o e Cust&oacute;dia</I>), or SELIC, the official overnight interest rate in Brazil, was 1.90%, 4.40% and 6.40%
at the end of 2020, 2019 and 2018, respectively, in line with the target rate set by the Brazilian Committee on Monetary Policy (<I>Comit&ecirc;
de Pol&iacute;tica Monet&aacute;ria, or &#8220;COPOM&#8221;</I>). However, the COPOM has frequently adjusted the interest rate in situations
of economic uncertainty and to achieve objectives under the economic policy of the Brazilian government. For example, in response to the
COVID-19 outbreak, the COPOM further reduced the SELIC target rate to 2% between August 2020 and March, 2021, after which it was raised
to 2.75%, <FONT STYLE="letter-spacing: -0.25pt">where it remains</FONT> as of the date of this annual report. Inflation, along with government
measures to combat inflation and public speculation about possible future government measures, has had significant negative effects on
the Brazilian economy, and contributed to economic uncertainty in Brazil and heightened volatility in the Brazilian securities market,
which may have an adverse effect on us if such policies are reinstated.</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The Brazilian annual
inflation rates, as measured by the Amplified Consumer Price Index (<I>&Iacute;ndice Nacional de Pre&ccedil;os ao Consumidor Amplo</I>),
or IPCA, were 4.52%, 4.31% and 3.75% during 2020, 2019 and 2018, respectively. If Brazil experiences substantial inflation or deflation
in the future, our business, financial condition or results of operations may be adversely affected, including our ability to comply with
our obligations. In addition, a substantial increase in inflation may weaken investors&#8217; confidence in Brazil, causing a decrease
in the market price of our common shares or ADSs.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-top: 0pt; margin-bottom: 10pt; text-align: justify">Exchange rate instability and
developments and the perception of risk in other countries, especially in the United States and in emerging market countries, may adversely
affect us, our foreign currency denominated debt and the market price of our common shares or ADSs and our ability to service our foreign
currency denominated obligations.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Brazil&#8217;s currency
has been characterized historically by high degrees of volatility and has depreciated periodically in relation to the U.S. dollar and
other foreign currencies during recent decades. At different points over this period, the Brazilian government has implemented various
economic plans and exchange rate policies, including sudden devaluations, periodic mini-devaluations during which the frequency of adjustments
has ranged from daily to monthly, floating exchange rate systems, exchange controls and dual exchange rate markets.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">The current floating
exchange rate system has also contributed to significant fluctuations in the exchange rate between the Brazilian currency and the U.S.
dollar and other currencies. As of December 31, 2017, the exchange rate was R$3.31 to U.S.$1.00, representing a depreciation of 1.5% as
compared to the rate prevailing as of December 31, 2016. As of December 31, 2018, the exchange rate was R$3.87 to U.S.$1.00, representing
a depreciation of 17.1% as compared to the rate prevailing as of December 31, 2017. As of December 31, 2019, the exchange rate was R$4.03
to U.S.$1.00, representing a depreciation of 4.0% as compared to the rate prevailing as of December 31, 2018. Further, during 2020, the
<I>real</I> was very volatile and depreciated by <FONT STYLE="letter-spacing: 0.3pt">28.9</FONT>% against the U.S. dollar by year-end.
This volatility continued in the early months of 2021 and as of April 19, 2021, the commercial selling rate as reported by the Central
Bank was R$5.5750 per US$1.00. There can be no assurance that the <I>real </I>will not depreciate further against the U.S. dollar.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Exchange rate fluctuations
will affect the U.S. dollar equivalent of the <I>real </I>price of our common shares on the S&atilde;o Paulo Stock Exchange (B3 S.A. &#8211;
Brasil, Bolsa, Balc&atilde;o, or &#8220;<B>B3</B>&#8221;), as well as the U.S. dollar equivalent of any distributions we make in <I>reais
</I>with respect to our common shares.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Depreciation of the <I>real
</I>against the U.S. dollar could create inflationary pressures in Brazil and cause increases in interest rates, which could negatively
affect the growth of the Brazilian economy as a whole and harm our financial condition and results of operations, curtail our access to
financial markets and prompt government intervention, including recessionary governmental policies. Depreciation of the <I>real </I>against
the U.S. dollar could also lead to decreased consumer spending, inflationary pressures and reduced economic growth.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">In the event of a significant
devaluation of the <I>real</I> in relation to the U.S. dollar or other currencies, our ability to meet our foreign currency denominated
obligations could be adversely affected because our tariff revenue and other sources of income are denominated solely in <I>reais</I>.
In addition, because we have debt denominated in foreign currencies, any significant devaluation of the <I>real </I>will increase our
financial expenses as a result of foreign exchange losses that we must record. We had total foreign currency denominated debt of R$3,547.8
million as of December 31, 2020 and we anticipate that we may incur additional amounts of foreign currency denominated debt in the future.
In 2020, our results of operations were negatively affected by the 28.9% depreciation of the <I>real </I>against the U.S. dollar, and
the depreciation of the <I>real </I>against the Yen by 35.7%, which together led to a R$2,180.2 million negative impact on our foreign
exchange result, net. We do not currently have any derivative instruments in place to protect us against a devaluation of the <I>real
</I>in relation to any foreign currency. A devaluation of the <I>real </I>may adversely affect us and the market price of our common shares
or ADSs. For more information, see Note 5.1(a) to our 2020 financial statements.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Further, the market price
of securities of Brazilian companies is affected to varying degrees by economic and market conditions in other countries, including the
United States, China and other Latin American and emerging market countries. Although economic conditions in these countries may differ
significantly from economic conditions in Brazil, investors&#8217; reactions to developments in these other countries may have an adverse
effect on the market price of securities of Brazilian issuers. Crises in other emerging market countries or economic policies of other
countries may diminish investor interest in securities of Brazilian issuers, including ours. This could adversely affect the market price
of our common shares or ADSs, and could also make it more difficult for us to access the capital markets and finance our operations in
the future, on acceptable terms or at all.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 17.85pt">In the past, the
adverse development of economic conditions in emerging markets resulted in a significant flow of funds out of Brazil and a decrease in
the quantity of foreign capital invested in Brazil. Changes in the prices of securities of public companies, lack of available credit,
reductions in spending, general slowdown of the global economy, exchange rate instability and inflationary pressure may adversely affect,
directly or indirectly, the Brazilian economy and securities market. Global economic downturns and related instability in the international
financial system have had, and may continue to have, a negative effect on economic growth in Brazil. Global economic downturns reduce
the availability of liquidity and credit to fund the continuation and expansion of business operations worldwide.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In addition, global
financial crises have caused, and in the future may again cause, significant consequences, including in Brazil, such as stock and credit
market volatility, unavailability of credit, higher interest rates, a general slowdown of the world economy, volatile exchange rates,
and inflationary pressure, among others, which may, directly or indirectly, materially and adversely affect us and the price of securities
issued by Brazilian companies, including our common shares and ADSs.</P>




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<P STYLE="font: bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Risks Relating to Our Control by the State of S&atilde;o Paulo</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">We are controlled by the State of S&atilde;o Paulo, whose
interests may differ from the interests of non-controlling shareholders, including holders of ADSs.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">As the S&atilde;o Paulo state
government owns the majority of our common shares, it is able to control the election of a majority of the members of our board of directors
and appoint our senior management and with that determine our operating policies and strategy. As of December 31, 2020, the State owned
50.3% of our outstanding common shares. In addition, pursuant to the State Constitution of S&atilde;o Paulo, the Governor of S&atilde;o
Paulo, the legal representative of our controlling shareholder, is the competent authority to make these decisions. Both through its
control of our board of directors as well as by enacting State decrees, the State has in the past directed our company to engage in business
activities and make expenditures that promoted political, economic or social goals, but that did not necessarily enhance business, financial
condition or results of operations. For example, the State issued Decree No. 64,879/2020 in March 2020 setting out emergency measures
as a result of the coronavirus outbreak, including exempting customers under the &#8220;Residential Social&#8221; and &#8220;Residential
Favela&#8221; categories from paying water and sewage bills for all municipalities we serve. This exemption was extended until September
15, 2020. Among the measures to mitigate the economic effects of the COVID-19 pandemic, on February 3, 2021, our Board of Executive Officers
approved a series of measures aiming to minimize our customers&#8217; defaults, facilitating them to maintain their businesses during
the COVID-19 pandemic and to be able to pay-off their debts in the future. See &#8220;Item 4.B. Business Overview&#8212;Tariffs.&#8221;
The S&atilde;o Paulo state government may direct our company to act in this manner again in the future, depending on the evolution of
the pandemic in the State of S&atilde;o Paulo. These decisions by the State may not be in the interests of our non-controlling shareholders,
including holders of ADs.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The State of S&atilde;o
Paulo has the power to appoint up to 9 out of the 11 members of our Board of Directors and, through them, influence the choice of a majority
of the executive officers responsible for our day-to-day management. Consequently, the State is empowered to approve most matters prescribed
by law. We cannot guarantee that there will not be further changes to our Board of Directors or Executive Officers and whether such further
changes may have a material adverse effect on our business, financial condition or results of operations.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Further, we cannot
guarantee that there will not be further changes to our Board of Directors or Executive Officers and whether such further changes may
have a material adverse effect on our business, financial condition or results of operations, especially during new elections periods.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-top: 0pt; margin-bottom: 10pt; text-align: justify">Our controlling
shareholder is currently discussing proposals for our corporate reorganization. We cannot guarantee that any potential reorganization
will not have a material adverse effect on our business, financial condition or results of operations.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In September 2017, the
State of S&atilde;o Paulo obtained approval for State Law No. 16,525/2017, which authorizes the State of S&atilde;o Paulo to set up a
controlling company to hold all of the shares that the State of S&atilde;o Paulo owns in our company. Once established, the controlling
company could sell shares to other minority shareholders, including private companies and state-owned companies, provided, however, that
the state of S&atilde;o Paulo will continue to hold a majority of the common shares of the controlling company. We are currently awaiting
guidance from the State Privatization Program&#8217;s Board (<I>Conselho Diretor do Programa Estadual de Desestatiza&ccedil;&atilde;o
</I>- CDPED), which has authority over our corporate reorganization plan, including the formation of the controlling company, or any other
type of corporate reorganization, including a change of control, pursuant to the recent changes to the basic sanitation law. As of the
date of this annual report, a decision has not been made on the model for our potential corporate reorganization. See &#8220;&#8212;Risks
Relating to Our Business&#8212;Current regulatory uncertainty, especially with regard to the New Legal Framework for Basic Sanitation,
may have an adverse effect on our business, financial condition or results of operations.&#8221;</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-top: 0pt; margin-bottom: 10pt; text-align: justify">The State
and some State entities owe us substantial unpaid debts. We cannot assure you as to when or whether the State will pay us.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Historically, the State
and some State entities have delayed payment of substantial amounts owed to us related to water and sewage services. As of December 31,
2020, the State owed us R$74.3 million for water and sewage services. Additionally, the State also owes us substantial amounts related
to reimbursements of state-mandated special retirement and pension payments that we make to some of our former employees for which the
State is required to reimburse us.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">With respect to payment
of pensions on behalf of the State, we had a contested credit amount of R$1,281.4 million as of December 31, 2020. We do not record this
contested amount as a reimbursement credit for actuarial liability due to the uncertainty of payment by the State. We also had an uncontested
credit amounting to R$732.4 million which is recorded as related-party receivables. See note 10(a) to our 2020 financial statements.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In addition, as of December
31, 2020, we had a provision for an actuarial liability in the amount of R$2,549.5 million with respect to future supplemental pension
payments for which the State does not accept responsibility.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In addition, certain municipalities
and other government entities also owe us payments. See &#8220;&#8212;Risks Relating to Our Business&#8212; We may face difficulties in
collecting overdue amounts owed to us by municipal government entities.&#8221; We cannot assure you when or if the State and such municipalities
will pay the contested credit amounts, which are still under discussion, and the remaining overdue amounts they owe us. The amounts owed
to us by the State, municipalities and other government entities for water and sewage services and reimbursements for pensions paid may
increase in the future.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt">Our right to withdraw water from the Guarapiranga
and Billings reservoirs is being challenged judicially by minority shareholders of EMAE.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We withdraw water for
use in the S&atilde;o Paulo metropolitan region from the Guarapiranga and Billings reservoirs. Empresa Metropolitana de &Aacute;guas e
Energia S.A., or EMAE, a company that is also controlled by the State of S&atilde;o Paulo, has a concession to produce hydroelectric energy
using water from the same reservoirs. EMAE commenced various lawsuits against us in the past seeking compensation for the water we withdraw
from these reservoirs. Those lawsuits have now been settled by way of an agreement between EMAE and our company.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">However, on April
11, 2016, we were also named in a separate lawsuit filed by minority shareholders of EMAE against the State of S&atilde;o Paulo, as controlling
shareholder of EMAE. The minority shareholders are seeking an order to require the State to stop us from withdrawing water from the reservoirs
without paying compensation to EMAE, and to allow EMAE to pump water from the reservoirs for its hydroelectric facility. The plaintiffs
allege that the State, in its capacity as controlling shareholder of EMAE, has acted unduly to EMAE&#8217;s detriment and in favor of
our company. This lawsuit was dismissed and is currently under appeal by the plaintiffs.</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In addition, on August
7, 2017 we were named in a new lawsuit against us, EMAE and the National Electric Energy Agency (<I>Ag&ecirc;ncia Nacional de Energia
El&eacute;trica</I>, or ANEEL), brought by Alvaro Luiz de Lima de Alvares Otero, another minority shareholder of EMAE, requesting the
annulment of ANEEL&#8217;s order approving the settlement agreement mentioned above, as well as our condemnation for indemnifying EMAE
for damages suffered by EMAE. The plaintiff alleges that the order is illegal and harmful, jeopardizing the operational viability of the
Henry Borden hydroelectric power plant, as well as the energy security of the State of S&atilde;o Paulo, the Southeast region of Brazil
and Brazil as a whole. The judge dismissed this lawsuit without judgment on the merits, but this decision is currently being appealed.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The settlement agreement between EMAE and us does not necessarily
terminate the separate lawsuits.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">If one of the ongoing
lawsuits by minority shareholders of EMAE requires the State to make a different decision regarding water use from what was agreed between
EMAE and the State of S&atilde;o Paulo, our ability to withdraw water from the Guarapiranga and Billings reservoirs may be compromised.
If we were no longer able to withdraw water from these reservoirs, we would have to transport water from locations further away, which
would increase our water transportation costs and may affect our ability to provide adequate service in the region, which may have an
adverse effect on our financial condition and results of operations. In addition, we may be ordered to pay any indemnity to EMAE if the
agreement is judicially invalidated, which could have material adverse effects on our financial condition and operating results. See &#8220;Item
7. Major Shareholders and Related Party Transactions.&#8221;</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt">Risks Relating to Our Business</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt"><I>Our financial and operating performance may
be adversely affected by epidemics, natural disasters and other catastrophes, such as the outbreak of COVID-19.</I></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our financial and operating
performance may be adversely affected by pandemics such as COVID-19, as well as other catastrophes and health epidemics. The impact of
the COVID-19 pandemic on the global economy and financial markets has been significant in 2020 and is expected to continue during 2021.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">In late December 2019
the outbreak of a new contagious disease originated in Wuhan, Hubei province of China, was reported to the WHO. The SARS-CoV-2 strain
of the coronavirus virus was identified, with cases and fatalities soon confirmed in multiple provinces in China, as well as in several
other countries. On March 11, 2020, the WHO confirmed that its spread and severity had escalated to the point of a pandemic. Coronavirus
cases have been diagnosed in virtually every country, and travel to and from China, most of Europe, the United States and other countries,
including Brazil, has been suspended or restricted by certain airlines and governments. Further, extended shutdowns of certain businesses
and disruptions in financial markets have been reported globally.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In the second quarter
of 2020, the <FONT STYLE="letter-spacing: -0.1pt">S&atilde;o Paulo </FONT>state government decreed a quarantine throughout the State,
restricting business activities in order to avoid the accelerated spread of COVID-19. We experienced a direct impact on revenues as a
consequence of the change in the consumption mix, due to the increase in volumes in the residential category and a reduction in the public,
commercial and industrial categories which have higher average tariffs, leading to a reduction in the total average tariff, in addition
to increases in delinquencies in certain categories.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The new consumption
patterns as a result of the COVID-19 pandemic impacted the total volume of water billed. The total volume in the retail category increased
by 0.9%. If the categories are considered separately, the total volume of water billed in the residential category increased by 2.6%,
whereas the commercial, industrial and public categories were strongly impacted by new consumption patterns, leading to a decrease in
consumption of 9.5%, 6.1% and 18.8%, respectively. The uncertainties arising from these new patterns of consumption could have unpredictable
material adverse effects on our results of operations and financial condition, particularly as the prices charged to customers in the
residential category are lower than in the commercial, industrial and public categories.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our revenues from the
residential sector were also affected as consumers in the &#8220;Residential Social&#8221; and &#8220;Residential Favela&#8221; categories
were exempt from the payment of water and sewage bills for all municipalities we serve. This exemption was initially valid for 90 days
as of April 1, 2020 and was later extended until September 15, 2020. The impact of these exemptions on our revenues in 2020 was approximately
R$125 million. Despite ARSESP already having indemnified us for these exemptions, we cannot assure your that in the event of future exemptions
the outcome will be the same. See &#8220;Item 4.B. Business Overview&#8212;Tariffs.&#8221;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">On April 9, 2020, ARSESP
published a tariff readjustment of 2.4924%. Due to the approval of a state of public calamity mentioned above, ARSESP initially postponed
this readjustment by 90 days. Considering the on-going effects of the COVID-19 pandemic, the adjustment was further postponed and the
tariff readjustment of 3.4026% was only applied on August 15, 2020. This tariff readjustment included a compensatory adjustment of 0.8881%
in compensation for the postponement of the annual tariff readjustment. As of December 31, 2020, R$37,6 million was outstanding to be
recovered. See &#8220;Item 4.B. Business Overview&#8212;Tariffs.&#8221;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">The deterioration of
Brazilian and global economic conditions could, among other things, make it more difficult or costly for us to obtain financing for our
operations or investments or to refinance our debt in the future and decrease the value of certain of our investments. Any other political
or governmental developments or health concerns in Brazil as a result of this outbreak could result in social, economic and labor instability.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">We provide a critical
service to our customers which means that we must keep our employees who operate our businesses safe and minimize unnecessary risk of
exposure to the virus. This is a rapidly evolving situation that could lead to extended disruption of economic activity in our markets.
The ultimate impact also depends on factors beyond our knowledge or control, including the duration and severity of this outbreak as well
as third-party actions taken to contain its spread and mitigate its public health effects, including the implementation and completion
of the vaccination program in Brazil. Accordingly, we currently cannot estimate the potential impact on our financial position, results
of operations and cash flows. However, all these uncertainties could have a material adverse effect on our results of operations and financial
condition.</P>


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<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-top: 0pt; margin-bottom: 10pt; text-align: justify">The New Legal Framework for
Basic Sanitation prohibits program contracts for basic sanitation services, resulting in uncertainties for our current and future concessions.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Law No. 11,445/2007, which
establishes national guidelines for basic sanitation, was amended by Law No. 14,026/2020, which became known as the New Legal Framework
for Basic Sanitation and brought about several changes that directly affect our operations.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">As provided, the provision
of public basic sanitation services by any party other than municipal and state&#8217;s public administration can no longer be formalized
through program contracts, agreements, partnership agreements and other unstable instruments for the provision of public basic sanitation
services were prohibited. As such, any current expired contract we hold with municipalities can only be renewed through a bidding process
under Law No.&nbsp;8,666/1993, as amended, which regulates concession contracts.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Previously, we provided
services in several municipalities through contracts which did not require bidding procedures. The current program contracts and contracts
that comply with Law No. 11,445/2007 will remain in effect until the end of their contractual term, provided that the contracts set targets
for the universalization of services until December 31, 2033, and those who have not set such targets will have to establish them until
March 31, 2022. Pursuant to current legislation, the renewal of these contracts, once they expire, will require a bidding process, and
therefore we cannot guarantee that we will be able to maintain our current customer base and size of operations.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">For our contracts that
have expired and that we did not adjust adequately prior to the enactment of the New Legal Framework on Basic Sanitation, we will have
to win new bidding processes in order to continue providing our services.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Prior to the New Legal
Framework on Basic Sanitation, our market expansion could be undertaken through program contracts that did not require a bidding process.
Under the New Legal Framework on Basic Sanitation, this important mechanism for expanding operations in the state of S&atilde;o Paulo
or other areas of Brazil is no longer available to us and any new concession must be won through bids, which may increase uncertainty
with respect to our plans for expansion of our market share.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-top: 0pt; margin-bottom: 10pt; text-align: justify">Any sale of our shares to the
private sector which removes the State as our majority shareholder brings uncertainties regarding the maintenance of current program contracts.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The New Legal Framework
for Basic Sanitation establishes that, in the event of the sale of the State&#8217;s share control to the private sector, the current
program contracts will be automatically replaced by new concession contracts, subject to the State Privatization Program, where applicable.
The framework also establishes that if there is a change in the clauses of these program contracts, such proposals must be presented to
the public entities holding the service, who must, in 180 days, manifest their opinion if in disagreement, after which the proposal will
be considered as approved. We cannot assure you that all the public entities holding the service will agree to any proposed change in
the contract clauses and that the result of those negotiations would not have a material impact on our revenues or operations.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-bottom: 10pt; text-align: justify">Municipalities may terminate
our concessions before they expire in certain circumstances. The indemnification payments we receive in such cases may be less than the
value of the investments we made, or may be paid over an extended period, adversely affecting our business, financial condition or results
of operations.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Municipalities have
a right to terminate our concessions early if we fail to comply with our contractual or legal obligations or if the municipalities determine
to do so in an expropriation proceeding (<I>retomada de servi&ccedil;os</I>). The resumption of services must be justified by public interest.
In these circumstances, the municipalities have to determine that it is no longer in the public interest to continue to provide water
and sewage services under the terms and conditions of the current concession.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The Basic Sanitation Law
provides that on the early termination of a concession a valuation of the assets that relate to the services provided must be carried
out in order to calculate the unamortized portion of investments for purposes of assessing any related indemnification payments due to
the relevant company. The resulting indemnification payment may be less than the remaining value of the investments the sanitation service
provider made. Alternatively, there may be an extension of the maturity dates for the payments. The municipalities may also refuse to
make indemnification payments voluntarily, potentially leading to judicial disputes. In the case of a judicial dispute, there is a risk
that the judicial decision will consider the indemnification as undue or set it at a lower value than the investments already made.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The New Legal Framework
for Basic Sanitation assigns to ANA the authority to introduce reference standards on the methodology for calculating indemnities due
to investments made and not yet amortized or depreciated.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The new law provides that
the transfer of services from one provider to another will be conditioned, in each case, on the indemnity of investments linked to reversible
assets not yet amortized or depreciated, under the terms of Law No. 8,987/1995. In these cases, the holder of the services may assign
payment to the provider who will assume the service. It is not possible to guarantee that future bids will take into account previous
resolution of this issue before the bidding processes.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Additionally, we have
been, and are currently, party to proceedings related to indemnification issues regarding the resumption of water supply and sewage collection
services by certain municipalities. For more information, see Note 20 to our 2020 financial statements included in this annual report.
Other municipalities may seek to terminate their concession agreements before the contractual expiration date. If this occurs and we do
not receive adequate indemnification for our investments, or the indemnification is paid over an extended period, our business, financial
condition or results of operations may be adversely affected.</P>


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<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-top: 0pt; margin-bottom: 10pt; text-align: justify">Current regulatory uncertainty,
especially with regard to the New Legal Framework for Basic Sanitation, may have an adverse effect on our business, financial condition
or results of operations.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The New Legal Framework
for Basic Sanitation deferred certain regulations and definitions to be passed at a later date, which could have a significant impact
on our operations.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Among them, we highlight
the definition and operations of regional sanitation units, which must be established by state governments within one year after the enactment
of the law. If this does not take place, the federal government may establish the reference blocks for the regionalized provision of public
basic sanitation services pursuant to Article 15 of Law No. 14,026/2020. The regionalized provision of sanitation services is one of the
requirements of the new legislation to allow providers to access the federal government&#8217;s technical and financial resources. On
April 21, 2021, State Bill No. 251/2021 was published, whereby four URAEs are proposed to provide drinking water supply and sewage services.
Pursuant to the bill, the municipalities have 180 days to adhere to the respective URAE by means of a formal declaration to signed by
the mayor. As of the date of this annual report, it is not yet possible to confirm whether this bill will be approved or whether it will
be approved as originally drafted. In addition, we cannot predict if the municipalities where we currently operate will adhere to the
units that may be created.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The New Legal Framework
for Basic Sanitation assigned the authority to edit reference norms to regulate sanitation services pursuant to Article 23, of the Law
No. 11.445/2007 to ANA, thereby potentially reducing the autonomy of regional regulatory agencies, which under certain circumstances will
have to follow ANA&#8217;s national guidelines. If these guidelines are not followed, certain consequences may apply to the operators,
such as blocking access to funding or financings provided or managed by the federal government or federal entities.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Pursuant to Article 10-B
of Law No. 11,445/2007, as amended by Law No.14,026/2020 service operators must comply with financial and economic parameters that will
measure their capacity to provide sanitation services and timely reach service standards established by the law. The definition of these
parameters is still uncertain and we cannot guarantee that we are currently operating in accordance with the standards that may be issued.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The outcome of the above
is still uncertain and we cannot guarantee that it will not materially affect our operations. For more information on ARSESP regulations
and these pending measures, see &#8220;Item 4.B. Business Overview&#8212;Government Regulations Applicable to Our Contracts&#8212;The
Basic Sanitation Law and the New Legal Framework for Basic Sanitation.&#8221;</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-top: 0pt; margin-bottom: 10pt; text-align: justify">Droughts, such as the 2014 &#8211;
2015 water crisis, can have a material impact on our business and on consumption habits and, accordingly, may have a material adverse
impact on our business, financial condition or results of operations.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We experience decreases
in our water supply from time to time due to droughts. For example, we experienced a severe drought in the metropolitan region of S&atilde;o
Paulo in 2014 and 2015, which was more intense in the northwest region of the State of S&atilde;o Paulo, resulting in the lowest level
of rainfall and water inflow ever recorded in the Cantareira System, the largest production system in the metropolitan region of S&atilde;o
Paulo, the lowest over the previous 80 years of record. This drought severely affected the level of water sources that supply the metropolitan
region of S&atilde;o Paulo, forcing us to adopt a series of measures from 2014 to April 2016 to mitigate its impact and maintain the water
supply for the then 20.9 million inhabitants served in the metropolitan region of S&atilde;o Paulo. See &#8220;Item 4.B. Business Overview&#8212;The
2014-2015 Water Crisis.&#8221;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">With the return of the
rainfall to its historical average, the volume of water available to the population of the S&atilde;o Paulo metropolitan region returned
to a normal level and the measures taken during the water crisis to continue to service consumers were gradually discontinued from April
2016. However, heightened public awareness of the need to conserve water during the crisis resulted in our customers adopting lower water
consumption practices during the water crisis and these practices were partially integrated in our consumers&#8217; daily habits. As a
result of this new behavior, despite us having a higher volume of water available for treatment, the volume of water billed to our clients
did not return to the volume of water billed before the water crisis in 2013, since the water crisis had a strong impact on the consumer
awareness and did not return to its former state before the crisis. This change in consumption practice as a result of the 2014-2015 water
crisis has had a continued effect on our results of operations since the 2014-2015 crisis.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">The 2019-2020 water
season which ended in September 2020 had a lower-than-average rainfall compared to the expected long-term average. The Cantareira System
received 74% of the expected volume, while the Alto Tiet&ecirc; System received 72% and the Guarapiranga System received 68%. The water
inflows were also below average in the three main systems that supply the S&atilde;o Paulo metropolitan region, with the Alto Tiet&ecirc;
System recording inflows close to its minimum historic levels between April 2020 and to September 2020.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">There is a risk that
there might be further droughts similar or more severe to that of 2014-2015 in the future forcing us to adopt similar or more severe measures
as those adopted in 2014-2015. This can have a material impact on our business and on consumption habits and, accordingly, may have a
material adverse impact on our business, financial condition or results of operations.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Certain terms of our agreement to provide water and sewage
services in the city of S&atilde;o Paulo could have a material adverse effect on us.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">The provision of water
and sewage services in the city of S&atilde;o Paulo accounted for 44.6% of our gross operating revenues from sanitation services (excluding
revenues relating to the construction of concession infrastructure) in the year ended December 31, 2020.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">On June 23, 2010, the State and
the city of S&atilde;o Paulo executed an agreement in the form of a <I>conv&ecirc;nio</I> with our and ARSESP&#8217;s consent, under
which they agreed to manage the planning and investment for the basic sanitation system of the city of S&atilde;o Paulo on a joint basis.
In application of the <I>conv&ecirc;nio</I>, we executed a separate contract dated June 23, 2010 with the State and the city of S&atilde;o
Paulo, to regulate the provision of these services for the following 30 years. Among other principal terms of this separate agreement,
we must transfer 7.5% of the gross revenues we derive under the <I>conv&ecirc;nio </I>and subtract (i)&nbsp;COFINS and PASEP taxes and
(ii) unpaid bills of publicly owned properties in the city of S&atilde;o Paulo, to the Municipal Fund for Environmental Sanitation and
Infrastructure (<I>Fundo Municipal de Saneamento Ambiental e Infraestrutura</I>), established by Municipal Law No. 14,934/2009. See &#8220;Item
7.B. Related Party Transactions&#8212;Agreement with the State and the city of S&atilde;o Paulo&#8221; for further discussion of the
principal terms of the <I>conv&ecirc;nio </I>and principal terms of the separate contract we executed in application of the <I>conv&ecirc;nio.</I></P>
<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"></P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In March 2013, ARSESP
issued Resolution No. 407/2013 authorizing us to pass through to the service bill the 7.5% transfer to the S&atilde;o Paulo Municipal
Sanitation and Infrastructure Fund as a legal charge, as defined by municipal legislation. However, this resolution was suspended, pursuant
to requests from the governments of both the city and state of S&atilde;o Paulo made in 2013 and 2014. As a result the collection was
suspended, postponing the authorization for us to transfer the charge to consumers in water and sewage bills. For further information
regarding the specific regulations which discussed this matter, please refer to &#8220;Item 4.B. Business Overview&#8212;Tariffs,&#8221;
especially &#8220;Item 4.B. Business Overview&#8212;Tariffs&#8212;Tariff Readjustment and Revisions.&#8221;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">On May 9, 2018, ARSESP
announced the final result of the Second Ordinary Tariff Revision. Following this revision cycle, ARSESP is passing-through to the tariffs
up to 4% of the municipal revenue that is transferred by us to a legally established municipal infrastructure fund. Within the scope of
the Second Ordinary Tariff Review, the current tariff cycle scheduled to end in April 2021, our only contract that provides for this and
complies with ARSESP&#8217;s requirements is with the municipality of S&atilde;o Paulo and, accordingly, today 4% of the funds transferred
to the S&atilde;o Paulo Municipal Fund for Environmental Sanitation and Infrastructure are being passed through to our tariffs.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Prior to May 9, 2018,
our tariff had never included any pass-through to tariffs related to the transfer of 7.5% of the gross revenues obtained from providing
sanitation services in the municipality of S&atilde;o Paulo to the S&atilde;o Paulo Municipal Fund for Environmental Sanitation and Infrastructure.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The transfer of
4% was subsequently regulated by ARSESP Resolution No. 870/2019 of May 2019, which established the criteria and conditions to permit the
transfer of 4% of the revenue from service providers through the tariff, excluding COFINS and PASEP taxes, and unpaid bills in respect
of publicly owned properties. Within the scope of the Second Ordinary Tariff Review, scheduled to end in April 2021, a regulatory limit
of 4% of the municipality&#8217;s operating revenue was established to pass on to the tariffs and, if the concessionaire and the municipality
decide to transfer amounts greater than 4% of the revenue, the excess will not be recognized as a financial component of tariffs and will
be restricted to the municipality. In addition, for recognition as part of the tariff, municipal funds for environmental sanitation and
infrastructure must be established by the service provider through a legal act, which specifies the allocation of resources.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">From 2010 to December
31, 2020, we have transferred approximately R$4.0 billion to the S&atilde;o Paulo Municipal Fund for Environmental Sanitation and Infrastructure.
For additional information on ARSESP regulations, see &#8220;Item 4.B. Business Overview&#8212;Tariffs&#8221; and &#8220;Item 4.B. Business
Overview&#8212; Government Regulations Applicable to Our Contracts&#8212;Rules Enacted by ARSESP.&#8221;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Considering that
ARSESP has limited the pass-through to tariff of values transferred to municipal infrastructure funds to 4%, the mandatory transfer of
the remaining 3.5% of the gross revenues, subtracting (i) COFINS and PASEP taxes and (ii) unpaid bills of publicly owned properties in
the city of S&atilde;o Paulo, to the Municipal Fund for Environmental Sanitation and Infrastructure will not be passed through to customers
in full and we cannot assure you when and if this will happen and may have an adverse effect on our business, financial condition or results
of operations.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The technical note
approved by ARSESP on July 30, 2020 which established the methodology to be used for the calculation of the maximum tariff, also establishes
that for the third tariff cycle (2021-2024) a 4% limit will be applied to transfers to municipal funds, with transfers made to funds previously
approved by ARSESP or those provided for in Article 15 of ARSESP Resolution No. 870/2019 being recognized as part of the tariffs.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-top: 0pt; margin-bottom: 10pt">Our current tariff structure is outdated and does
not reflect the current socioeconomic changes the State of S&atilde;o Paulo has undergone over the past decades. The approved update to
the structure and its implementation may lead to uncertainties in the market as well as unpredictability about our future revenues.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our current tariff
structure is based on the pricing regulation approved by State Decree No. 41,446/1996 and has been in force since the 1970s. Accordingly,
it no longer reflects the socioeconomic changes the State of S&atilde;o Paulo has undergone over the past decades. Considering the need
to adapt to new circumstances, ARSESP accepted our request to update our tariff structure to reflect the new consumption profile of our
customers. This process was developed in parallel with the Third Ordinary Tariff Revision, both of which were completed on April 8, 2021.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our current Tariff
Structure applies different pricing ranges for the following categories of users: (i) residential customers (Residential Normal, Residential
Social and Residential Favela) and non-residential customers (including commercial, industrial and public customers, as described in &#8220;Item
4.B. Business Overview&#8212;Tariff Structure&#8221;); (ii) the metropolitan regions of S&atilde;o Paulo and the regional system; (iii)
water and sewage, with no difference in prices for sewage collection and treatment; and (iv) the charge of a minimum consumption of 10
m&sup3;/month and differences in prices per range, with progressive increases in the price as consumption increases. In 2020, 2019 and
2018, the average price calculated for the regional systems was approximately 21% below the average price of the S&atilde;o Paulo metropolitan
region. See &#8220;Item 4.B. Business Overview&#8212;Tariff Structure.&#8221;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The new Tariff Structure,
which we will adopt from 2022, introduces: (i) new classifications for residential customers (Residential, Residential Social, Residential
Vulnerable and Residential Collective) and non-residential customers (Commercial, Commercial Assistance, Commercial Collective, Industrial
and Public Wholesale, Water Truck, Sewage Cleaning Truck); (ii) different prices for water, sewage collection and treatment sewage services;
(iii) the unification of our pricing schedules, which partially reduces subsidies between the regions; and (iv) the charging of a fixed
component that reflects fixed costs per connection and another variable part that reflects consumption (a binomial price).</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The transition period from 2021
to 2024 during which it will be implement this new tariff structure may lead to uncertainties as well as unpredictability about the revenues
we expect to earn from May 2022, given that it is difficult to determine the customer reclassification as a result of price changes,
which can lead to differences in our revenues compared to those projected based on the current tariff structure. We cannot assure what
the result of the implementation of this new tariff structure will be and if it will have an adverse effect on our business, financial
condition or results of operations. see &#8220;Item 4.B. Business Overview&#8212;Tariffs&#8212;New Tariff Structure.&#8221;</P>
<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"></P>


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<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Any failure to obtain new financing may adversely affect
our ability to continue our capital expenditure program.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our capital expenditure
program will require resources of approximately R$21 billion in the period from 2021 through 2025. In 2020, we recorded R$4.4 billion
in capital expenditures. Cash used in 2020 referring to our historical investment totaled R$3.3 billion. In addition to cash generated
by our operations, we have funded and intend to continue funding these capital expenditures with issuances of debt securities in the domestic
and international capital markets as well as borrowings in Brazilian <I>reais </I>and foreign currencies. A significant portion of our
financing needs is obtained through long-term financing at attractive interest rates from Brazilian federal public banks, multilateral
agencies and international governmental development banks. If the Brazilian government changes its policies regarding public financing
or amounts available for water and sewage services, or if we fail to obtain long-term financing at attractive interest rates from domestic
and international multilateral agencies and development banks in the future, we may not be able to meet our obligations or finance our
capital expenditure program, which could have a material adverse effect on our business, financial condition or results of operations.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Furthermore, Brazilian
public and private financial institutions are legally limited up to a certain percentage of their shareholder&#8217;s equity to provide
loans to public sector entities, including, for example, us. These limitations could adversely affect our ability to continue our capital
expenditure program and, consequently, may adversely affect our business, financial condition or results of operations.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Historically, we have
had solid relationships with local and international public and private banks, which have in the past allowed us to raise funds to refinance
debts and also to execute our investment plan. However, we cannot guarantee that we will have access to financing in the future at rates
that are compatible with our business plan, which could have a material adverse effect on our business, financial condition or results
of operations and our future investment plan.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our debt includes
financial covenants that impose indebtedness limits on us. Our failure to comply with these covenants could seriously impair our ability
to finance our capital expenditure program, which could have a material adverse effect on us. For further information on these covenants,
see &#8220;Item 5.B. Liquidity and Capital Resources&#8212;Indebtedness Financing&#8212;Financial Covenants.&#8221;</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Extreme Weather Conditions and Climate Change may have
a material adverse impact on our business, financial condition or results of operations.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Our business is not only
affected by droughts but also by other extreme weather conditions, such as torrential rain and other changes in climate patterns. A possible
increase in the frequency of extreme weather conditions in the future may adversely affect the water available for abstraction, treatment,
and supply. Droughts could adversely affect the water supply systems, resulting in a decrease in the volume of water distributed and billed
as well as in the revenue derived from water supply services. For further information, see &#8220;3.D. Risk Factors &#8212;Droughts, such
as the 2014 &#8211; 2015 water crisis, can have a material impact on our business and on consumption habits and, accordingly, may have
a material adverse impact on our business, financial condition or results of operations.&#8221; An increase in heavy rainfall could damage
our installations or impact the regular operation of water sources, including abstraction of water from our reservoirs due to increased
soil erosion, silting, and runoff of pollutants that affect the aquatic ecosystems. A rise in sea level could result in increased salinity
in the river estuaries where we abstract water, which could affect water treatment in these areas. Rising sea levels could also cause
damage in our sewage collection network. Additionally, increases in air temperature could affect demand for water.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Since we are dependent
upon energy supplies to conduct our business, extreme weather events may also reduce water levels in the reservoirs that power hydroelectric
power plants in Brazil, which may cause energy shortages, may prevent us from providing water and sewage services and may also cause material
damage to our water and sewage systems when we resume operations. Increased electricity prices may also adversely affect our costs and
operations. For further information, see &#8220;Item 4.B. Business Overview&#8212;Energy Consumption.&#8221;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Climate change may lead
to increased frequency of extreme weather events conditions, such as droughts or torrential rains, which may affect our ability to deliver
our services and require us to strengthen our actions such as:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.85pt">investing in new technologies;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.85pt">improvement of water conservation practices and demand management alternatives
such as economic mechanisms or educational programs; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.85pt">increasing the capacity of our water reservoirs, as well as the resilience and
flexibility of our water treatment systems.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 15.85pt 5pt 63.35pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We cannot predict
all of the effects of extreme weather events, therefore making it difficult to predict any necessary investments, as current technology
and scientific understandings of climate change make it difficult to predict potential expenses and liabilities. If any of these events
occur, we may be required to make substantial investments or incur substantial costs in their remediation, which may have a material adverse
impact on our business, financial condition or results of operations. We also cannot guarantee that we will be able to pass on any of
these additional costs and expenditures to our customers.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-top: 0pt; margin-bottom: 10pt; text-align: justify">New laws and regulations relating
to climate change and changes in existing regulation may result in increased liabilities and increased capital expenditures, which could
have a material adverse effect on us.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Current federal and state
laws and regulations on climate change establish global goals, which we will have to meet, concerning greenhouse gas emissions and this
may require us to increase our investments in order to comply with these laws. Currently, these goals have not yet been established for
the sanitation sector. However, once they are established and if we increase our capital expenditures for this purpose, we may be required
to reduce expenditures on other strategic investments. We have not provisioned any specific funds for climate change events as current
technology and scientific understandings of climate change make it difficult to predict potential expenses and liabilities. We may be
required to adopt new standards to improve our energy use efficiency and minimize the release of greenhouse gases when we renew the environmental
licenses for the systems already in operation or when we obtain environmental licenses for new enterprises. We may need to make substantial
new expenditures, either to comply with new environmental regulations linked to climate change or to prevent or correct the physical
effects of extreme weather events, any of which could have a material adverse effect on our results of operations. For more information,
see &#8220;Item 4.B. Business Overview&#8212;Environmental Matters&#8212;Climate Change Regulations: Reduction of Greenhouse Gases (GHG)
Emissions&#8221; and &#8220;Item 4.B. Business Overview&#8212;Energy Consumption.&#8221;</P>
<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"></P>


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<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Compliance with environmental laws and environmental liability
could have a material adverse effect on us.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We are subject to extensive
Brazilian federal, state and municipal laws and regulations relating to the protection of human health and the environment. These laws
and regulations set, among others, environmental licensing requirements and potable water standards, as well as standards for effluents
which limit or prohibit the discharge or spillage of untreated effluent produced in our operations, particularly raw sewage. We could
be subject to various types of criminal, administrative and civil proceedings for non-compliance with environmental laws and regulations,
including licensing requirements, that could expose us to administrative penalties and criminal sanctions, such as fines, closure orders
and significant indemnification obligations. These expenses may lead us to reduce expenditure on strategic investments, which may adversely
affect our business, financial condition or results of operations.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We are party to
environmental proceedings that could have a material adverse impact on us, including civil processes and investigations relating, among
others, to the release of untreated sewage into waterways or the disposal of sludge generated by treatment plants. We are also involved
in proceedings challenging the water withdrawing in the face of the 2014-2015 water crisis. Any unfavorable judgment in relation to these
proceedings, or any material environmental liabilities, may have a material adverse effect on our business, financial condition or results
of operations. For further information on these proceedings, see &#8220;Item 8.A. Financial Statements and Other Financial Information&#8212;Legal
Proceedings.&#8221; For further information on investments in environmental programs, see &#8220;Item 4.A. History and Development of
the Company&#8212;Main Projects of our Capital Expenditure Program,&#8221; &#8220;Item 4.B. Business Overview&#8212;Description of our
Activities&#8212;Sewage Operations&#8212;Sewage Treatment and Disposal,&#8221; &#8220;Item 4.B Business Overview&#8212;Environmental Matters&#8221;
and &#8220;Item 4.B. Business Overview&#8212; Environmental Matters&#8212;Environmental Regulation.&#8221; For further information on
the Water Crisis, see &#8220;Item 4.B. Business Overview&#8212;The 2014-2015 Water Crisis.&#8221;</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Any substantial monetary judgment against us in legal
proceedings may have a material adverse effect on us.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">We are currently a party
to numerous legal proceedings relating to civil, corporate, environmental, labor and tax claims filed against us. These claims involve
substantial amounts of money and other remedies. We have established provisions for all amounts in dispute that represent a present obligation
as a result of a past event and is probable there will be outflow to settle the referred obligation in the view of our legal advisors
and due to disputes that are covered by laws, administrative decrees, decrees or court rulings that have proven to be unfavorable. As
of December 31, 2020, the estimated total claims asserted amounted to R$48,228.5 million (net of R$196.3 million in escrow deposits),
including contingent liabilities. We have recognized provisions totaling R$1,252.3 million (net of escrow deposits) as of December 31,
2020. These provisions do not cover all legal proceedings involving monetary claims filed against us and it may be insufficient to cover
the ultimate resolution of these claims. Any unfavorable judgment in relation to these proceedings may have a material adverse effect
on our financial condition. For more information, see &#8220;Item 8.A. Financial Statements and Other Financial Information&#8212;Legal
Proceedings&#8221; and Note 19 to our 2020 Financial Statements included in this annual report.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-bottom: 10pt; text-align: justify">We are subject to anti-corruption,
anti-bribery, anti-money laundering, sanctions and antitrust laws and regulations. Our violation of any such laws or regulations could
have a material adverse effect on our reputation, our results of operations and our financial condition.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We are subject to anti-corruption,
anti-bribery, anti-money laundering, sanctions, antitrust and other similar laws and regulations. We are required to comply with the applicable
laws and regulations of Brazil, and we may become subject to such laws and regulations in other jurisdictions. There can be no assurance
that our internal policies and procedures will be sufficient to prevent or detect any inappropriate practices, fraud or violations of
these laws or regulations by our employees, officers, executives, partners, agents and service providers, nor that any such persons will
not take actions in violation of our policies and procedures. Any violations, whether actual or perceived, by us or any of our employees,
directors, officers, partners, agents and service providers of these laws or regulations or our internal policies or procedures could
have a material adverse effect on our reputation, our ability to obtain financing our business, financial condition or results of operations.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Our business is subject to cyberattacks and security and
privacy breaches.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Our business involves
the collection, storage, processing and transmission of customers&#8217;, suppliers and employees&#8217; personal or sensitive data. We
also use key information technology systems for controlling water, sewage and commercial, administrative and financial operations. We
may be subject to breaches of the information technology systems we use for these purposes. Experienced computer programmers and hackers
may be able to penetrate our network security and misappropriate or compromise our confidential information or that of third parties,
create system disruptions, or cause shutdowns. Computer programmers and hackers also may be able to develop and deploy viruses, worms
and other malicious software programs that attack our products or otherwise exploit any security vulnerabilities of our products. In addition,
sophisticated hardware and operating system software and applications that we produce or procure from third parties may contain defects
in design or manufacture, including &#8220;bugs&#8221; and other problems that could unexpectedly interfere with the operation of the
system. Following the COVID-19 outbreak, we started to use new communication software and systems. However, we currently cannot assure
that these systems adequately protect data and information to avoid confidentiality breaches or will not affect our capacity to operate.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The techniques used to obtain
unauthorized, improper or illegal access to our systems, our data or our customers&#8217; data, to disable or degrade service, or to
sabotage systems are constantly evolving, may be difficult to detect quickly, and often are not recognized until launched against a target.
Unauthorized parties may attempt to gain access to our systems or facilities through various means, including, among others, hacking
into our systems or those of our customers, partners or vendors, or attempting to fraudulently induce our employees, customers, partners,
vendors or other users of our systems into disclosing user names, passwords or other sensitive information, which may in turn be used
to access our information technology systems. Certain efforts may be supported by significant financial and technological resources,
making them even more sophisticated and difficult to detect.</P>
<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"></P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Our information technology
and infrastructure may be vulnerable to cyberattacks or security breaches, and third parties may be able to access our customers&#8217;,
suppliers&#8217; and employees&#8217; personal or proprietary information that are stored on or accessible through those systems. Our
security measures may also be breached due to human error, malfeasance, system errors or vulnerabilities, or other irregularities. Any
actual or perceived breach of our security could interrupt our operations, result in our systems or services being unavailable, result
in improper disclosure of data, materially harm our reputation and brand, result in significant legal and financial exposure, lead to
loss of customer confidence in our products and services, and adversely our business, financial condition or results of operations. In
addition, any breaches of network or data security at our suppliers (including data center and cloud computing providers) could have similar
negative effects. Actual or perceived vulnerabilities or data breaches may lead to claims against us. We cannot guarantee that the protections
we have in place to protect our operating technology and information technology systems are sufficient to protect against cyberattacks
and security and privacy breaches.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-bottom: 10pt; text-align: justify">Failure by us to comply
with the LGPD or any further privacy laws enacted in Brazil could adversely affect our reputation, business, financial condition or results
of operations.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">We are subject to data
privacy laws, such as Law No. 12,965/2014 (the &#8220;Brazilian Internet Act&#8221;) and the Brazilian General Law for Data Protection
(Law No. 13,709/2018 or &#8220;LGPD&#8221;) and their related regulations, including regulations to be enacted by the Brazilian National
Data Protection Authority (ANPD).</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">The Brazilian Internet
Act applies to personal data collected through the Internet, and establishes other principles and rules with respect to the privacy and
protection of the personal and behavioral data of internet users. The Internet Act guarantees, among others, the privacy of internet and
privately stored communications. Any data processing activity is subject to the data subject&#8217;s informed, free and express consent.
If we fail to comply with the provisions of the Internet Act, we may be subject to sanctions and penalties, including damages, which will
be assessed based on the nature and degree of our non-compliance, among other factors.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The LGPD came into
effect on September 18, 2020 and provides a comprehensive regulation for the use of personal data in Brazil. Companies and organizations
that do not comply with the new requirements may suffer administrative sanctions and fines in the amount of up to R$50 million. However,
Law No. 14.010/20, published on June 10, 2020, extended the exemption from of these penalties to August 1, 2021. Notwithstanding the exemption
of administrative penalties, failure to comply with any provisions of such legislation entails the following risks: (i) the filing of
lawsuits claiming damages resulting from violations, based not only on LGPD, but also on sectorial legislation that are still in force;
and (ii) the application of penalties provided for in the Consumer Defense Code and the Brazilian Internet Act by relevant consumer protection
agencies, such as the Federal District Prosecutor&#8217;s Office and the National Consumer Secretariat (<I>Secretaria Nacional do Consumidor</I>),
since these authorities have competence to examine allegations of violation of data protection legislation by companies, as well as to
enforce and to asses applicable penalties. These authorities have already acted towards this, even before the effectiveness of the LGPD
and the structuring of ANPD, especially in cases of security incidents resulting in improper access to personal data. As of the date of
this annual report, the ANPD has not yet been completely structured by the Brazilian government and has not yet issued regulatory guidelines
for the LGPD. On October 20, 2020, the Federal Senate approved the names of those nominated to compose ANDP&#8217;s board.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The LGPD significantly
transformed the data protection system in Brazil and is was inspired on European legislation (the General Data Protection Regulation &#8211;
&#8220;<B>GDPR</B>&#8221;). The LGPD establishes detailed rules for the collection, use, processing and storage of personal data. It will
affect all economic sectors, including the relationship between customers and financial institutions, employees and employers and other
relationships in which personal data is collected, both in the digital and physical environment. Further, the ANPD, whose establishment
is still pending, is charged with overall responsibility to: (i) ensure the protection of personal data, in accordance with the law; (ii)
deliberate, at an administrative level, on a terminative character, upon the interpretation of the LGPD; (iii) supervise the compliance
with, and assess penalties in the event of data processing performed in violation of, LGPD; (iv) implement simplified mechanisms for recording
complaints about the processing of personal data in violation of the LGPD; and (v) inform the competent authorities the criminal offenses
of which it becomes aware. Law No. 13,853 also assigned to the ANPD the exclusive competence to assess penalties provided for by the LGPD.
However, other authorities, such as the Federal District Prosecutor&#8217;s Office and the <I>Secretaria Nacional do Consumidor </I>(National
Consumer Secretariat), have competence to examine evidence of violation of data protection legislation by companies, as well as to file
and to asses applicable penalties.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Any failure by us to adhere
to the LGPD or any further privacy laws or regulations enacted or approved in Brazil could adversely affect our reputation, business,
financial condition or results of operations.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-top: 0pt; margin-bottom: 10pt; text-align: justify">Industrial accidents, equipment
failure, environmental hazards or other natural phenomena may adversely affect our operations, assets and reputation and might not be
covered by our insurance policies.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">We currently substantially
withdraw all of our water supply from surface sources from rivers and reservoirs, with a small portion being withdrawn from groundwater.
Our reservoirs are filled by impounding water from rivers and streams, by diverting the flow from nearby rivers, or by a combination of
both methods. We have 229 dams for water supply purposes, which is the total amount of dams used by us. Our operations may be hampered
by numerous factors, including unexpected or unusual geological and/or geotechnical operating conditions, industrial accidents, floods
or droughts or other environmental occurrences that could result in structural damages and eventually rupture our reservoirs, dams and
other facilities or equipment.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our water and sewage pipes are
susceptible to degradation caused by factors such as age, intense traffic, population density and commercial and industrial development,
which may provoke accidents in the networks and affect the regular provision of our services, impacting our customers and the environment.
In particular, the increasing degradation of watershed areas (<I>Mananciais</I>) may affect the quantity and quality of water available
to meet demand from our customers. See &#8220;Item 4.B. Business Overview&#8212;Description of Our Activities&#8212;Water Operations&#8212;Water
Distribution&#8221; and &#8220;Item 4.B. Business Overview&#8212;Description of Our Activities&#8212;Sewage Operations&#8212;Sewage System.&#8221;</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">The occurrence of any
of these events could lead to personal injury or death, adverse social impacts on the communities located near our facilities, monetary
losses and possible legal liability, other environmental damages, the loss of prime materials and damage to our reputation. See &#8220;Item
4.B. Business Overview&#8212;Water Operations&#8212;Water Resources.&#8221;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">It is not always
possible to obtain insurance against all such risks due to the high premiums associated with insuring against them or for other reasons.
Moreover, insurance against risks such as water contamination or other problems involving our water supply to customers and for environmental
related liabilities and damages as a result of our activities is not generally available to us or to other companies in our industry on
acceptable terms. Our insurance will not cover all potential risks associated with our operations and insurance coverage may not continue
to be available or may not be adequate to cover any resulting liability. Losses from these events may cause us to incur significant costs
that could have a material adverse effect on our financial performance and results of operations. To the extent that we incur losses not
covered by our insurance policies, the funds available for sustaining our current operations and for our expansion activities will be
reduced. See also &#8220;&#8212;Risks Relating to Our Business&#8212; Compliance with environmental laws and environmental liability could
have a material adverse effect on us&#8221; and &#8220;Item 4.B. Business Overview&#8212;Insurance.&#8221;</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">We may face difficulties in collecting overdue amounts
owed to us by municipal government entities.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">As of December 31, 2020,
our total trade receivables were R$3,608.6 million. Of this amount, the municipalities of Mogi das Cruzes and S&atilde;o Caetano do Sul,
<FONT STYLE="letter-spacing: -0.35pt">for</FONT> which we provide water on a wholesale basis, owed us R$22.4 million, and certain municipal
government entities owed us R$806.9 million. Of the total amount owed by municipalities, R$15.2 million was overdue by between 30 and
360 days and none was overdue by over 360 days.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Certain entities associated
with municipal governments for which we provide services also do not make regular payments. We cannot guarantee if or when these entities
will make payments on a regular basis or pay the amounts they owe us. If these municipalities and related entities do not pay the amounts
they owe us, our business, financial condition or results of operations may be adversely affected.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt"><FONT STYLE="font-style: normal">Risks Relating to Our
Common Shares and ADSs</FONT></P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">We may not always be in a position to pay dividends or
interest on shareholders&#8217; equity and ADSs.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Depending on our future
results, our shareholders may not receive dividends or interest on own capital if we do not generate a profit. Despite the requirement
to distribute a minimum of 25% of the adjusted annual net income to shareholders in accordance with Brazilian Corporate Law, our future
financial position may not permit us to distribute dividends or pay interest on own capital.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">The relative volatility and illiquidity of the Brazilian
securities markets may substantially limit your ability to sell our common shares underlying the ADSs at the price and time you desire.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Investing in securities
from emerging markets such as Brazil involves greater risk than investing in securities of issuers in major securities markets, and these
investments are often considered to be more speculative in nature. The Brazilian securities market is substantially smaller, less liquid,
more concentrated and can be more volatile than major securities markets. Accordingly, although you are entitled to withdraw the common
shares underlying the ADSs from the depositary at any time, your ability to sell the common shares underlying the ADSs at a price and
time at which you wish to do so may be substantially limited. There is also significantly greater concentration in the Brazilian securities
market than in major securities markets. The ten largest companies in terms of market capitalization represented approximately 51.6% of
the aggregate market capitalization of the B3 as of December 31, 2020.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Investors who exchange ADSs for common shares may lose
their ability to remit foreign currency abroad and obtain Brazilian tax advantages.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">The Brazilian custodian
for the common shares underlying our ADSs must obtain a certificate of registration from the Central Bank in order to be entitled to remit
U.S. dollars abroad for payments of dividends and other distributions relating to our common shares or upon sales of our common shares.
If an ADR holder decides to exchange ADSs for the underlying common shares, the holder will be entitled to continue to rely on the custodian&#8217;s
certificate of registration for five business days from the date of exchange. After that period, the holder may not be able to obtain
and remit U.S. dollars abroad upon sale of our common shares, or distributions relating to our common shares, unless he or she obtains
his or her own certificate of registration or registers the investment under CMN Resolution No. 4,373/2014, dated September 29, 2014,
which entitles registered foreign investors (the &#8220;4,373 Holder&#8221;) to buy and sell on a Brazilian stock exchange. If the holder
does not obtain a certificate of registration or register under Resolution No. 4,373/2014, the holder will generally be subject to less
favorable tax treatment on gains with respect to our common shares.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">If a holder attempts
to obtain his or her own certificate of registration, the holder may incur expenses or suffer delays in the application process, which
could delay his or her ability to receive dividends or distributions relating to our common shares or the return of his or her capital
in a timely manner. The custodian&#8217;s certificate of registration or any foreign capital registration obtained by a holder may be
affected by future legislative changes, and additional restrictions applicable to the holder, the disposition of the underlying common
shares or the repatriation of the proceeds of disposition may be imposed in the future.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Further, during the campaign,
the then main contender and current Minister of Economy proposed taxing dividends paid by Brazilian companies and changes in taxation
method of interest on equity. If this campaign promise were to be realized, this would increase the tax expenses associated with any dividend,
interest on equity or distributions made by Brazilian companies, which could impact us or our shareholders and the value of our common
shares and ADSs. Uncertainty regarding the implementation by the current government of related changes in monetary, fiscal and pension
policies, as well as pertinent legislation, could contribute to economic instability. These uncertainties and new measures could increase
the volatility of Brazilian securities markets.</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify"></P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-top: 0pt; margin-bottom: 10pt; text-align: justify">A holder of common shares or
ADSs may face difficulties in protecting his or her interests as a shareholder because we are a Brazilian mixed capital company.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">We are a mixed capital
company (<I>sociedade de economia mista</I>) organized under the laws of Brazil, and all of our directors and officers and our controlling
shareholder reside in Brazil. All of our assets are located in Brazil. As a result, it may not be possible for a holder to effect service
of process upon us or these other persons within the United States or other jurisdictions outside Brazil or to enforce against us or these
other persons judgments obtained in the United States or other jurisdictions outside Brazil. Because judgments of U.S. courts for civil
liabilities based upon the U.S. federal securities laws may only be enforced in Brazil if certain requirements are met, a holder may face
more difficulty in protecting his or her interests in the case of actions by our directors, officers or our controlling shareholder than
would shareholders of a corporation incorporated in a state or other jurisdiction of the United States. In addition, under Brazilian law,
none of our assets which are essential to our ability to render public services are subject to seizure or attachment. Furthermore, the
execution of a judgment against our controlling shareholder may be delayed, since the State may only be able to pay a judgment if it is
provided for in its budget in a subsequent fiscal year. None of the public property of our controlling shareholder is available for seizure
or attachment, either prior to or after judgment.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Mandatory arbitration provisions in our bylaws may limit
the ability of a holder of our ADSs to enforce liability under U.S. securities laws.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Under our bylaws, any
disputes among us, our shareholders and our management with respect to the <I>Novo Mercado </I>rules, the Brazilian Corporate Law and
Brazilian capital markets regulations will be resolved by arbitration conducted pursuant to the B3 Arbitration Rules in the Market Arbitration
Chamber. Any disputes among shareholders and ADR holders, and any disputes between us and our shareholders and ADR holders, will also
be submitted to arbitration. As a result, a court in the United States might require that a claim brought by an ADR holder predicated
upon the U.S. securities laws be submitted to arbitration in accordance with our bylaws. In that event, a purchaser of ADSs would be effectively
precluded from pursuing remedies under the</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify">U.S. securities laws in the U.S. courts.
However, a court in the United States could allow claims predicated upon the U.S. securities laws brought by holders who purchased ADSs
on the NYSE to be submitted to U.S. courts.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">A holder of our common shares and ADSs might be unable
to exercise preemptive rights and tag-along rights with respect to the common shares.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">U.S. holders of common
shares and ADSs may not be able to exercise the preemptive rights and tag-along rights relating to common shares unless a registration
statement under the U.S. Securities Act of 1933, as amended, or the Securities Act, is effective with respect to those rights or an exemption
from the registration requirements of the Securities Act is available. We are not obligated to file a registration statement with respect
to our common shares relating to these rights, and we cannot assure you that we will file any such registration statement. Unless we file
a registration statement or an exemption from registration is available, an ADR holder may receive only the net proceeds from the sale
of his or her preemptive rights and tag-along rights or, if these rights cannot be sold, they will lapse and the ADR holder will receive
no value for them.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 3.2pt 0 10pt 9.6pt">Holders of our ADSs do not have the same voting rights
as our shareholders.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Holders of our ADSs
do not have the same voting rights as holders of our shares. Holders of our ADSs are entitled to the contractual rights set forth for
their benefit under the deposit agreements. ADS holders exercise voting rights by providing instructions to the depositary, as opposed
to attending shareholders meetings or voting by other means available to shareholders. In practice, the ability of a holder of ADSs to
instruct the depositary as to voting will depend on the timing and procedures for providing instructions to the depositary, either directly
or through the holder&#8217;s custodian and clearing system. The deposit agreement also provides that if the depositary does not receive
any instructions from a holder of ADRs, the ADR holder may be deemed to have given a discretionary proxy to a person designated by our
company and the underlying shares may be voted by such person. However, we have chosen not to designate any person to exercise these deemed
proxy rights with respect to any annual or special general meetings, and ADSs for which no specific voting instructions were received
by the Depositary were therefore not voted at that meeting.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">If we issue new shares or our shareholders sell shares
in the future, the market price of your ADS may be reduced.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Sales of a substantial
number of shares, or the belief that this may occur, could decrease the prevailing market price of our common and preferred shares and
ADS by diluting the shares&#8217; value. If we issue new shares or our existing shareholders sell shares they hold, the market price of
our common and preferred shares, and of the ADS, may decrease significantly. Such issuances and sales also might make it more difficult
for us to issue shares or ADS in the future at a time and a price that we deem appropriate and for you to sell your securities at or above
the price you paid for them. Our controlling shareholder, the <FONT STYLE="letter-spacing: -0.2pt">s</FONT>tate of S&atilde;o Paulo, may
decide to <FONT STYLE="letter-spacing: -0.2pt">undertake a </FONT>corporate reorganization, for a variety of reasons which could have
the effect of diluting existing shareholders and ADS holders or lead to a change of control. See &#8220;&#8212;Our controlling shareholder
is currently discussing proposals for our corporate reorganization. We cannot guarantee that any potential reorganization will not have
a material adverse effect on our business, financial condition or results of operations.&#8221;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1pt"></TD><TD STYLE="width: 69.55pt"><FONT STYLE="color: #010000">ITEM 4.</FONT></TD><TD><A NAME="a_005"></A>INFORMATION ON THE COMPANY</TD></TR></TABLE>

<P STYLE="font: 11pt/196% Times New Roman,serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0cm"><FONT STYLE="letter-spacing: -0.05pt">A.<FONT STYLE="font-family: Times New Roman; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT><FONT STYLE="font-size: 9pt; line-height: 196%"><B>History and Development of the Company Overview</B></FONT></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Companhia de Saneamento
B&aacute;sico do Estado de S&atilde;o Paulo &#8211; SABESP is a mixed capital company (<I>sociedade de economia mista</I>) with limited
liability. We were incorporated on September 6, 1973 under the laws of the Federative Republic of Brazil. We are registered with the Commercial
Registry of the State of S&atilde;o Paulo (<I>Junta Comercial do Estado de S&atilde;o Paulo</I>) under registration number NIRE 35300016831.
Our principal executive offices are located at Rua Costa Carvalho, 300, 05429-900 S&atilde;o Paulo, SP, Brazil. Our telephone number is
+55 11 3388-8000. Our agent for service of process in the United States is CT Corporation System, with offices
at 818 West Seventh Street &#8211; Team 1, Los Angeles, CA 90017. We are allowed to operate, in a subsidiary form, in other Brazilian
locations and abroad. See &#8220;Item 4.B. Business Overview&#8212; Government Regulations Applicable to Our Contracts&#8212;Contracts
for the Provision of Essential Basic Sanitation Services in Brazil.&#8221;</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin-top: 0pt; margin-bottom: 10pt; text-align: justify"></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We believe we are
one of the largest water and sewage service providers in the world (based on revenues, according to studies of the Global Water Intelligence
in 2019). We operate water and sewage systems in the state of S&atilde;o Paulo, which includes the city of S&atilde;o Paulo, Brazil&#8217;s
largest city. According to the IBGE, the state of S&atilde;o Paulo is Brazil&#8217;s most populous state and the state with the highest
gross domestic product, or GDP, in Brazil. For the year ended December 31, 2020, we generated net operating revenue of R$17,797.5 million
and profit of R$973.3 million. Our total assets amounted to R$50,418.6 million and our total shareholders&#8217; equity amounted to R$22,793.7
million as of December 31, 2020.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">As of December 31, 2020,
we provided water and sewage services to a broad range of residential, commercial, industrial and governmental customers in 375 of the
645 municipalities in the state of S&atilde;o Paulo, including the city of S&atilde;o Paulo. Substantially all of our concessions or program
agreements have 30-year terms. As of December 31, 2020, we lacked formal agreements for 8 of the municipalities we serve. In addition
to the eight contracts expired in December 2020, from January 1, 2021 through 2030, 25 concession agreements will expire, accounting for
3.9% of our revenues (excluding revenues relating to the construction of concession infrastructure) the year ended December 31, 2020 and
3.4% of our intangible assets and contract assets as of the same date, will expire.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">We also supplied water
<FONT STYLE="letter-spacing: -0.4pt">and </FONT>sewage treatment services on a wholesale basis to <FONT STYLE="letter-spacing: -0.4pt">two</FONT>
municipalities, <FONT STYLE="letter-spacing: -0.45pt">Mogi das Cruzes and S&atilde;o Caetano do Sul, located </FONT>in the S&atilde;o
Paulo metropolitan region. For the year ended December 31, 2020, the S&atilde;o Paulo metropolitan region (including the municipalities
to which we provide water on a wholesale basis) accounted for <FONT STYLE="letter-spacing: -0.4pt">70.7</FONT>% of our operating revenue
(excluding revenues relating to the construction of concession infrastructure), while the Regional Systems accounted for 29.3%. The municipalities
of Guarulhos, Santo Andr&eacute; and Mau&aacute; were served on a wholesale basis until December 2018, August 2019 and November 2020,
respectively, after which we started retail operations in these municipalities, which means we now account for them as part of our retail
segment.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">As of December 31, 2020,
we provided water services through 10.1 million water connections to approximately 27.5 million people, representing approximately 61%
of the total population of the state of S&atilde;o Paulo, and had a water coverage ratio of 98% with respect to all regions. As of that
date, we provided sewage services through 8.5 million sewage connections to approximately 24.3 million people and had an effective sewage
service ratio of 85%. As of December 31, 2020, we operated using 87,568 kilometers of water pipes and water transmission lines and 59,660
kilometers of sewer lines. We also provide water and/or sewage services to four other municipalities through special purpose companies.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In addition, we have
three partnerships with private companies: Aquapolo Ambiental S.A., Attend Ambiental S.A. and Paulista Geradora de Energia S.A. Aquapolo
Ambiental S.A. commenced operations in the second half of 2012 and operates the largest water recycling facility in the southern hemisphere.
Aquapolo Ambiental S.A. has the capacity to supply up to 1,000 liters per second to industries in the Capuava petrochemical cluster of
the S&atilde;o Paulo metropolitan region, but is currently only providing approximately 650 liters per second as a result of demand. Attend
Ambiental S.A. commenced operations in the second half of 2014 to operate a pre-treatment plant for non-domestic effluent in the S&atilde;o
Paulo metropolitan region. Paulista Geradora de Energia S.A., which was formed in 2015, focuses on the implementation and commercial exploration
of water potential in small hydroelectric power plants, located at Vertedouro Cascata and the Guara&uacute; Water Treatment Plant, with
a total capacity of 7 MW. Until the date of this annual report, we had not yet started construction. See &#8220;Note 11 to the Financial
Statements - Investments.&#8221;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In addition, we provide
consulting services regarding the rational use of water, the updating of institutional models, and commercial and operational management
in Panama, through a consortium.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The State of S&atilde;o
Paulo, our controlling shareholder, is required by State Law No. 11,454/2003 to own at least 50% plus one of our common shares. As of
December 31, 2020, the State owned 50.3% of our outstanding common shares. As a mixed capital company, we are an integral part of the
<FONT STYLE="letter-spacing: -0.55pt">S&atilde;o Paulo </FONT>state governmental structure. Our strategy and major policy decisions are
formulated in conjunction with the State Secretariat for Infrastructure and Environment as part of the State&#8217;s overall strategic
planning. The majority of the members of our board of directors and our board of executive officers are nominated by the S&atilde;o Paulo
state government.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">In addition, our capital
expenditure budget is subject to approval by the State legislature and is approved in conjunction with the budget of the State Secretariat
for Infrastructure and Environment as a whole. Our financial statements and accounting records are subject to review by the State Accounts
Tribunal (<I>Tribunal de Contas</I>), as are all accounts of the State.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Our results of operations
and financial condition are generally affected by: (i) our ability to raise tariffs, control costs and improve productivity; (ii) the
general economic conditions in Brazil and abroad; (iii) climate conditions; and (iv) the impact of pandemics such as COVID-19. Following
the water crises, the volume of water billed in the S&atilde;o Paulo metropolitan region continued below 2013 levels as many of our customers
continue to apply some of the lower water consumption practices adopted during water crisis. The COVID-19 pandemic resulted in increased
in volumes of water billed in the residential categories and a reduction in the public, commercial and industrial categories which have
higher average tariffs, leading to a reduction in the total average tariff, in addition to increases in delinquencies in certain categories,
which are reflected in our results, with a direct impact on revenues. For further information on the water crisis, see &#8220;Item 3.D.
Risk Factors&#8212;Droughts, such as the 2014 &#8211; 2015 water crisis, can have a material impact on our business and on consumption
habits and, accordingly, may have a material adverse impact on our business, financial condition or results of operations&#8221; and &#8220;Item
4.B Business Overview&#8212;The 2014-2015 Water Crisis,&#8221; and for information on the COVID-19 pandemic, see &#8220;Item 3.D Key Information&#8212;Risk
Factors&#8212;Risks Relating to Our Business&#8212; Our financial and operating performance may be adversely affected by epidemics, natural
disasters and other catastrophes, such as the outbreak of COVID&#45;19.&#8221;</P>



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<P STYLE="font: bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt; text-align: justify">Our Strengths</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We believe that our strong business position and future prospects
derive from the following strengths:</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><B><I>Well-established
business with significant size, scale and know-how to operate in complex urban settings</I></B>. We believe we are one of the largest
water and sewage service providers in the world. We provide water services directly to approximately 27.5 million people (without considering
the population serviced in Mau&aacute;) and supply water on a wholesale basis to an additional urban population of approximately 1.0 million
people (including the population serviced in Mau&aacute;). As of December 31, 2020, we had an effective water coverage ratio of 98% in
respect of all regions in which we operate. We also provide sewage services directly to approximately 24.3 million people, achieving an
effective sewage service ratio of 85% in respect of all regions in which we operate as of December 31, 2020. Our significant size and
scale have required us to operate in complex urban settings such as shantytowns <I>(favelas)</I> and environments without urban planning,
thereby enabling us to develop well-trained personnel, skills for operating in adverse conditions that we believe our competitors lack.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><B><I>Operations
in Brazil&#8217;s most populous and wealthy state</I></B>. The state of S&atilde;o Paulo, which is located in the most developed and economically
active region of Brazil, is the most populous state in Brazil, with an estimated total population of 44.8 million as of December 31, 2020.
The city of S&atilde;o Paulo had an estimated total population of 11.9 million as of the same date, while the S&atilde;o Paulo metropolitan
region had a total population of 21.2 million. Based on its GDP, the state of S&atilde;o Paulo is the wealthiest state and has the largest
economy of any state in Brazil. The GDP of the state of S&atilde;o Paulo was approximately R$2.2 trillion representing approximately 31.6%
of Brazil&#8217;s total GDP, according to the most recent data collected by the IBGE in 2018. The state of S&atilde;o Paulo generates
more revenue from water and sewage services than any other Brazilian state.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><B><I>Strong Base
of Contracted Business</I></B>. Between January 1, 2007 and December 31, 2020, we executed agreements with 342 municipalities, including

agreements with the cities of S&atilde;o Paulo and Guarulhos, respectively the first and second largest municipalities in the State of
S&atilde;o Paulo. For the year ended December 31, 2020, income from these agreements accounted for 95.1% of our gross operating revenues
from sanitation services (excluding revenues relating to the construction of concession infrastructure).</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><B><I>Access to low-cost
and diverse sources of financing</I></B>. Our strong cash flow generation from operations and our role as an essential public service
provider places us in a privileged position in our industry to obtain low cost, long-term financing from Brazilian public banks, and domestic
and international multilateral agencies and development banks. We do not depend on a limited number of sources of financing, but instead
have access to various funding alternatives in the Brazilian and international markets to fund our working capital needs and our capital
expenditure programs.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><B><I>Strong corporate
governance practices</I></B>. In 2002, we joined the <I>Novo Mercado </I>segment of the B3, which is the listing segment in Brazil with
the highest corporate governance requirements. Additionally, in 2016 Federal Law No. 13,303/16 came into force in Brazil and set new corporate
governance standards for Brazilian government-owned and mixed capital companies like our company, as well as their subsidiaries. This
law also set new rules that these companies must follow in public bidding procedures when contracting with third parties. As a result,
we are committed to certain corporate governance standards that are not otherwise required by Brazilian Corporate Law, which provides
heightened protection to our shareholders and enhances the quality of information we disclose to the market.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><B><I>High quality
operations. </I></B>We believe that we adhere to high standards of service and employ the best available technology in the sanitation
business to control the quality of the water we abstract, process and distribute. Of our 16 laboratories in total, our central laboratory
and 13 of our regional laboratories are accredited by the National Institute of Metrology, Quality and Technology, Standardization and
Industrial Quality, or INMETRO, and comply with the ABNT NBR ISO IEC 17025 standard, thereby assuring the quality and accuracy of our
test results. Moreover, our laboratories and field teams use the latest equipment to detect substances controlled by regulations and have
highly trained teams to handle contingencies and customer complaints. We believe our technology enhances the efficiency and quality of
our operations.</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 10pt">Our Strategy</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18.4pt">Our mission is to
provide sanitation services, contributing to improvements in quality of life and the environment. Our goal is to become a global reference
in the provision of basic sanitation services in a sustainable, competitive and innovative manner, focused on the needs of our clients.
To this end, our strategic objectives are based upon the guiding principles of water availability, excellence in the provision of services,
sustainable growth, fostering and expanding our operating base, innovation and technology, motivation of personnel and expansion of our
sewage treatment coverage.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18.4pt"><B><I>Secure water
availability in the areas where we operate</I>. </B>Our goal is to secure the availability of water in the areas where we operate, as
well as to promote a rational and integrated use of water resources, respecting demand and critical levels of water for each region, and
allocating resources in the short, medium and long run in order to guarantee access to water. Our goal is to consistently meet the needs
of our consumers with our services. Furthermore, specifically during 2015 to 2018, we implemented a series of short-term and medium-term
initiatives that improved the water security for the Metropolitan region of S&atilde;o Paulo. For more information, see &#8220;&#8212;Capital
Expenditure Program<I>.</I>&#8221;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><FONT STYLE="font-size: 9pt"><B><I>Ensure
the quality and availability of our services in our existing service area through excellence in service provision and improving our operating
efficiency. </I></B>Our goal is to maintain the water coverage ratio, coupled with a high standard of quality and availability of our
services, and meet the expected growth in our operations. We also intend to increase our sewage coverage by adding 1.2</FONT> <FONT STYLE="font-size: 10pt">m</FONT><FONT STYLE="font-size: 9pt">illion
sewage connections by 2025. In addition, we seek to reduce both physical and non-physical water loss. See &#8220;&#8212;Capital Expenditure
Program.&#8221;</FONT></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0.05pt 15.45pt 0 9.55pt; text-align: justify; text-indent: 18.4pt">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">We also seek to improve
our processes and controls by implementing: (i) a new management model based on the Management Excellence Model that seeks to improve
the alignment of management processes and the dissemination of best practices within the company; (ii) an enterprise resourcing planning
system, or &#8220;ERP system&#8221; (SAP), and a customer relationship management system, or &#8220;CRM system&#8221; (Net@suite), to
replace our commercial and management information systems. The ERP system was implemented in April 2017. The first stage of Net@suite
was implemented in August 2018 and we expect to complete the implementation of the Net@ suite by mid-2021.</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Through these projects
we intend to increase our speed and productivity in responding to regulatory changes; to strengthen and streamline our financial, commercial
and administrative structure; to provide a solid and integral base of information to support the decision-making process; and to increase
the efficiency of our operations while also reducing costs.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18.4pt"><B><I>Continue to
seek sustainable growth. </I></B>Our goal is to grow while balancing our economic and financial results with environmental and social
considerations, to secure positive financial results so as to guarantee investments for the provision of services, as well as to provide
adequate and just remuneration for our shareholders. We seek to act as citizens and to promote the well-being of the communities we operate
in and the protection of the environment. We aim to apply our principles of financial growth and sustainability to each business unit,
assigning goals and setting clear responsibilities for each unit so as to strengthen our financial results. To achieve this goal, we intend
to use our best efforts to reduce operating costs and increase productivity and profitability. We plan to improve the management of our
assets, as well as to continue to reduce our total operating expenses by automating some of our facilities, streamlining operational processes,
implementing integrated planning and further investing in internal technological research and development.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We also plan to continue
our efforts to improve our collection of overdue trade receivables from municipalities to which we provide services, from the State and
from other governmental entities, including by exploring opportunities to offset these outstanding debts against certain possessory or
property rights over utilities relating to water and sewage systems. We intend to continue to fund our working capital needs and estimated
capital expenditure programs with diversified sources of financing, such as domestic and international development banks and multilateral
agencies. We will continue to seek market opportunities for low-cost financing and restructuring of our indebtedness if and when advantageous
and appropriate.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Since 2008, we have expanded
into activities that complement water and sewage services in which we may leverage our know-how, size, scale and profitability. These
activities include consulting and management of sanitation systems.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Currently, we provide
water and/or sewage services to four other municipalities through special purpose companies and have three partnerships with private companies.
See &#8220;Item 4. Information on the Company&#8212;History and Development of the Company&#8212;Overview.&#8221;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18.4pt"><B><I>Maintain and
expand our operating base</I>. </B>We intend to maintain and expand our operating base by searching for new business opportunities. We
also regularly explore the possibility of providing water and sewage services in municipalities in the state of S&atilde;o Paulo in which
we currently have no operations or to which we currently supply water and provide sewage treatment solely on a wholesale basis, which
on aggregate represent a total population of approximately 14.3 million (without considering the population serviced in Mau&aacute;).
We evaluate possible expansion opportunities in terms of proximity to our existing service areas to maximize return on investment and
improve our financial performance. In June 2010, we entered into a 30-year agreement with the State and city of S&atilde;o Paulo for the
provision of water and sewage services in the city of S&atilde;o Paulo, which in the year ended December&nbsp;31, 2020 accounted for 44.6%
of our gross operating revenues from sanitation services (excluding revenues relating to the construction of concession infrastructure).
Between January 1, 2007 and December 31, 2020, we entered into agreements with 342 municipalities (including our services agreement with
the city of S&atilde;o Paulo), of which <FONT STYLE="letter-spacing: -0.3pt">17 </FONT>were entered into in 2020. These <FONT STYLE="letter-spacing: -0.25pt">342</FONT>
municipalities accounted for <FONT STYLE="letter-spacing: -0.3pt">95.1</FONT>% of our total revenues (excluding revenues relating to the
construction of concession infrastructure) for the year ended December 31, 2020 and 93.1% of our intangible assets and contract assets
as of the same date. As of December&nbsp;31, 2020, <FONT STYLE="letter-spacing: -0.3pt">8 </FONT>of our concessions had expired. These
<FONT STYLE="letter-spacing: -0.25pt">8</FONT> municipalities accounted for 0.3% of our total revenues (excluding revenues relating to
the construction of concession infrastructure) for the year ended December 31, 2020 and <FONT STYLE="letter-spacing: -0.2pt">0.6</FONT>%
of our intangible assets and contract assets as of the same date. From January&nbsp;1, 2021 through 2030, <FONT STYLE="letter-spacing: -0.2pt">25</FONT>
concession agreements will expire, accounting for <FONT STYLE="letter-spacing: -0.2pt">3.9</FONT>% of our revenues (excluding revenues
relating to the construction of concession infrastructure) the year ended December 31, 2020 and 3.4% of our intangible assets and contract
assets as of the same date, will expire.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><B><I>Seek opportunities
to adopt and develop innovative technology</I>.</B> We stimulate the creation, adoption and diffusion of innovative solutions aiming to
generate value and to improve our provision of basic sanitation services while promoting environmental protection and maintaining our
competitiveness and profitability. In accordance with our bylaws, our activities comprise water supply, sanitary sewage services, urban
rainwater management and drainage services, urban cleaning services, solid waste management services, and also related activities, including
the planning, operation, maintenance and commercialization of energy, and the commercialization of services, products, benefits and rights
that directly or indirectly arise from our assets, operations and activities. We are also authorized to carry out activities through subsidiaries
in other Brazilian locations and in other countries. See Item &#8220;5.C. Research and Development, Patents and Licenses, Etc.&#8221;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><B><I>Establish efficient and
competitive ways of motivating, retaining and attracting personnel</I>. </B>We intend to provide our personnel with programs for professional
and personal development, growth opportunities and recognition. These programs include competitive benefit packages and a healthy and
collaborative work environment. We seek to raise workplace satisfaction, well-being, engagement and productivity.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><B><I>Expand our
sewage treatment coverage</I></B>. Our goal is to progress in the implementation of sewage collection and treatment structures in an economically
and technologically viable way. We had an effective sewage coverage ratio of 92% as of December 31, 2020 and plan to increase this ratio
to 95% by 2025, which will be maintained in 2025 by adding over 1.2 million sewage connections by 2025 and the indicator of consumer units
connected to the sewage treatment system from 76% to 88% by 2025. These investments are necessary to restore the quality of the rivers
and lakes, providing new sources for water supply. In addition, there are municipalities in the state of S&atilde;o Paulo representing
a total population of approximately 14.3 million to which we currently do not provide water or sewage services, or to which we currently
supply water solely on a wholesale basis. Our strong presence in the State and experience in providing water and sewage services places
us in a privileged position to expand our sewage services to these additional municipalities in the state of S&atilde;o Paulo as well
as to other Brazilian states and abroad. For more information, see &#8220;Item 4.B. Business Overview&#8212;Description of our Activities&#8212;Sewage
Operations&#8221; and &#8220;Item 4.B. Business Overview&#8212;Competition&#8221; and &#8220;Item 4.B. Business Overview&#8212;Tariffs.&#8221;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Our strategic objectives
also focus on our political and institutional relationships as well as on our commitment to the market to increase shareholder value.</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">In 2020 we invested R$4.4
billion and between 2021 and 2025 we plan to invest an additional R$21 billion to improve and expand our water and sewage systems, increase
water security, and meet the growing demand for water and sewage services in the state of S&atilde;o Paulo, thereby encouraging these
customers to continue using our services.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We believe that
our overall strategy will enable us to meet the demand for high quality water and sewage services in the state of S&atilde;o Paulo as
well as in other Brazilian states and abroad, while creating shareholder value and strengthening our results of operations and our financial
condition.</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 10pt">State of S&atilde;o Paulo</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The state of S&atilde;o
Paulo is one of 26 states that, together with the Federal District of Bras&iacute;lia, constitute the Federative Republic of Brazil. The
state of S&atilde;o Paulo is located in the southeastern region of the country, which also includes the States of Minas Gerais, Esp&iacute;rito
Santo and Rio de Janeiro, and which is, according to IBGE, the most developed and economically active region of Brazil. The state of S&atilde;o
Paulo is located on the Atlantic coast of Brazil and is bordered by the states of Rio de Janeiro and Minas Gerais to the north, the state
of Paran&aacute; to the south and the state of Mato Grosso do Sul to the west.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">The state of S&atilde;o
Paulo occupies approximately 3.0% of Brazil&#8217;s land mass and encompasses an area amounting to approximately 96,000 square miles.
According to the SEADE, the state of S&atilde;o Paulo had an estimated total population of 44.8 million as of December 31, 2020. The city
of S&atilde;o Paulo, capital of the state of S&atilde;o Paulo, had an estimated total population of 11.9 million, with a total population
of 21.2 million inhabitants in the S&atilde;o Paulo metropolitan region, as of December 31, 2020. The S&atilde;o Paulo metropolitan region
encompasses 39 municipalities and is the largest metropolitan region in the Americas and the fourth largest metropolitan region in the
world, according to the United Nations&#8217; Data Booklet &#8220;The World&#8217;s Cities in 2018,&#8221; with approximately 47.3% of
the total population of the state of S&atilde;o Paulo as of December 31, 2020. In, the most recent data collected by the IBGE, the GDP
of the state of S&atilde;o Paulo was approximately R$2.2 trillion, representing approximately 31.6% of Brazil&#8217;s total GDP, and making
it the largest economy of any state in Brazil based on GDP. According to the IBGE, the state of S&atilde;o Paulo is also the leading Brazilian
state in terms of manufacturing and industrial activity, with a strong position in car manufacturing, pharmaceuticals, computer manufacturing,
steel making and plastics, among other activities, as well as a leading position in the banking and financial services industries. The
state of S&atilde;o Paulo is the leading export state in Brazil, according to the Brazilian Ministry of Development, Industry and Foreign
Trade (<I>Minist&eacute;rio do Desenvolvimento, Ind&uacute;stria e Com&eacute;rcio Exterior</I>), currently Ministry of Economy (<I>Minist&eacute;rio
da Economia</I>).</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 10pt">History</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Until the end of
the nineteenth century, water and sewage services in the state of S&atilde;o Paulo were generally provided by private companies. In 1875,
the Province of S&atilde;o Paulo granted a concession for the provision of water and sewage services to Cantareira Water and Sewage Company
(<I>Companhia Cantareira de &Aacute;gua e Esgotos)</I>. In 1893, the government of the Province of S&atilde;o Paulo assumed responsibility
for the provision of water and sewage services from Cantareira Water and Sewage Company and formed the Office of Water and Sewers (<I>Reparti&ccedil;&atilde;o
de &Aacute;gua e Esgotos</I>), a government agency. Since that time, water and sewage services in the S&atilde;o Paulo metropolitan region
have been administered by the S&atilde;o Paulo state government. Historically, water and sewage services in substantially all other municipalities
of the State were administered directly by the municipalities, either by municipal water and sewage departments or through <I>autarquias</I>
of the municipal government. <I>Autarquias</I> are relatively autonomous public bodies with separate legal standing, assets and revenues,
created by law to carry out the administration of public services where the government deems that a decentralized administrative and financial
structure would be advantageous.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In 1954, in response
to dramatic population growth in the S&atilde;o Paulo metropolitan region, the S&atilde;o Paulo state government created the Department
of Water and Sewers (Departamento de &Aacute;guas e Esgotos) as an autarquia of the State. The Department of Water and Sewers provided
water and sewage services to various municipalities in the S&atilde;o Paulo metropolitan region.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">A major restructuring
of the entities providing water and sewage services in the state of S&atilde;o Paulo occurred in 1968, with the creation of the Water
Company of the S&atilde;o Paulo metropolitan Region (<I>Companhia Metropolitana de &Aacute;gua de S&atilde;o Paulo</I>), or the &#8220;COMASP,&#8221;
the purpose of which was to provide potable water on a wholesale basis for public consumption in the various municipalities of the S&atilde;o
Paulo metropolitan region. All assets relating to the production of potable water for the S&atilde;o Paulo metropolitan region previously
owned by the Department of Water and Sewers were transferred to COMASP. In 1970, the S&atilde;o Paulo state government created the Superintendence
of Water and Sewers of the City of S&atilde;o Paulo (<I>Superintend&ecirc;ncia de &Aacute;gua e Esgoto da Capital</I>), or the &#8220;SAEC,&#8221;
to distribute water and collect sewage in the city of S&atilde;o Paulo. All assets relating to water services previously owned by the
Department of Water and Sewers were transferred to the SAEC. Also in 1970, the State created the Basic Sanitation Company of the S&atilde;o
Paulo metropolitan Region (<I>Companhia Metropolitana de Saneamento de S&atilde;o Paulo</I>), or the SANESP, to provide sewage treatment
services for the S&atilde;o Paulo metropolitan region. All assets relating to sewage services previously owned by the Department of Water
and Sewers were transferred to the SANESP. The Department of Water and Sewers was subsequently closed.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">On June 29, 1973, pursuant
to State Law No. 119/1973, COMASP, SAEC and SANESP merged to form our Company with the purpose of implementing the directives of the Brazilian
government set forth in the National Water Supply and Sanitation Plan (<I>Plano Nacional de Saneamento</I>). We were incorporated under
the laws of Brazil as a <I>sociedade an&ocirc;nima </I>for indefinite duration. The National Water Supply and Sanitation Plan was a program
sponsored by the Brazilian government, which financed capital investments in, and assisted in the development of, state-controlled water
and sewage companies. Since our formation, other S&atilde;o Paulo state governmental and state-controlled companies involved in water
supply and sewage collection and treatment in the state of S&atilde;o Paulo have been merged into our company. The State has always been
our controlling shareholder, as required by State Law No. 11,454/2003. We have therefore been integrated into the S&atilde;o Paulo state
governmental structure and our strategies have been formulated in conjunction with the strategies of the S&atilde;o Paulo Secretariat
for Infrastructure and Environment (<I>Secretaria de Infraestrutura e Meio Ambiente do Estado de S&atilde;o Paulo</I>). Additionally,
a majority of the members of our board of directors and our management are appointed by the State Government.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our capital expenditure
budget is subject to approval by the State legislative chamber. This approval is obtained simultaneously with the approval of the budget
of the S&atilde;o Paulo Secretariat for Infrastructure and Environment. We are also subject to supervision from the Court of Audit of
the State of S&atilde;o Paulo (<I>Tribunal de Contas do Estado de
S&atilde;o Paulo</I>), with regard to our accounting, financial and budgetary activities and our operating assets.</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin-top: 0pt; margin-bottom: 10pt; text-align: justify"></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">In 1994, we were registered
with the CVM as a publicly-held company and are therefore subject to the CVM&#8217;s rules, including those relating to the periodic disclosure
of extraordinary facts or relevant events. Our common shares have been listed on the B3 under the ticker &#8220;SBSP3&#8221; since June
4, 1997.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">In 2002, we joined the <I>Novo
Mercado </I>segment of the B3, which is the listing segment in Brazil with the highest corporate governance requirements. In the same
year, we registered our common shares with the Securities and Exchange Commission, or SEC, and started trading our shares in the form
of ADR &#8211; level III on the New York Stock Exchange, or NYSE, under the ticker &#8220;SBS.&#8221;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In 2004, the State of S&atilde;o
Paulo carried out a secondary offer of common shares of our company in the Brazilian and international markets.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">State Law No. 12,292/2006
amended State Law No. 119/1973, which created our company, and now authorizes us to provide water and sewage services outside of the state
of S&atilde;o Paulo, both to other states of Brazil and to other countries. This law also authorizes us to own interests in other public
or private-public companies and Brazilian or international consortia. In addition, this law permits us to incorporate subsidiaries and
enter into a partnership with or acquire interests in a private company with a corporate purpose related to the sanitation business.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In December 2007, State
Supplementary Law No. 1,025/2007, which provided for the creation of regulatory agencies for the supervision of water and sewage services,
created ARSESP, the regulatory agency that regulates and supervises the services we provide.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 17.85pt">In September 2017,
the State of S&atilde;o Paulo obtained approval for State Law No. 16,525/2017, which authorizes the State of S&atilde;o Paulo to set up
a controlling company to hold all of the shares that the State of S&atilde;o Paulo holds in our company. Once established, the controlling
company could sell shares to other minority shareholders, including private companies and state-owned companies, provided, however, that
the state of S&atilde;o Paulo will continue to hold a majority of the common shares of the controlling company. We are currently awaiting
guidance from the State Privatization Program&#8217;s Board (<I>Conselho Diretor do Programa Estadual de Desestatiza&ccedil;&atilde;o
</I>- CDPED), which has authority over our corporate reorganization plan, including the formation of the controlling company, or any other
type of corporate reorganization, including a change of control, pursuant to the recent changes to the basic sanitation law. For further
information, see &#8220;Risk Factors&#8212;Our controlling shareholder is currently discussing proposals for our corporate reorganization.
We cannot guarantee that any potential reorganization will not have a material adverse effect on our business, financial condition or
results of operations.&#8221;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">As of December
31, 2020, we provided water and sewage services directly to a large number of residential, commercial and industrial private consumers,
as well as to a variety of public entities, in <FONT STYLE="letter-spacing: -0.2pt">375</FONT> of the 645 municipalities in the State,
including in the city of S&atilde;o Paulo. We also supplied water on a wholesale basis to two municipalities in the S&atilde;o Paulo metropolitan
region. According to a report from Global Water Intelligence in 2019, we are the third largest sanitation company in the world by revenue.</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Corporate Organization</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We currently have six management divisions, each of which is supervised
by one of our executive officers.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our board of directors
allocates responsibilities to our executive officers following an initial proposal made by our Chief Executive Officer, in accordance
with our bylaws. The Chief Executive Officer is responsible for coordinating all management divisions in accordance with the policies
and directives established by our shareholders&#8217; meeting, our board of directors and board of executive officers, including the coordination,
evaluation and control of all functions related to the Chief Executive Officer&#8217;s office and staff, integrated planning, business
management and corporate organization, communication, ombudsman, regulatory affairs, compliance, risk management, audit and quality.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The Chief Executive Officer
represents our company before third parties and certain powers can be granted to attorneys-in-fact. The executive officers described below
report to the Chief Executive Officer:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">the Corporate Management Officer, who is responsible for marketing (commercial
processes), human resources and social responsibility, legal affairs, information technology, asset management, supplies and contracts;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">the Chief Financial Officer and Investor Relations Officer, who is responsible
for financial planning, collection of revenues, allocating financial resources to divisions of our company, conducting capital markets
and other debt incurrence transactions and managing debt levels, controller, accounting, costs and tariffs, corporate governance and investor
relations;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">the Technology, Enterprises and Environment Officer is responsible for environmental
management, technological and operational development, quality control of water and sewage, the development, coordination and execution
of special investment programs, projects, research innovation and new business ventures; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">the Chief Operating Officer for the S&atilde;o Paulo metropolitan region Division
and the Chief Operating Officer for the Regional Systems Division, who are responsible for managing the operation, maintenance, execution
of works and services for water and sewage supply systems (including for the services that we provide on a wholesale basis), sales and
call center services, and have overall responsibility for the financial and operational performance of their divisions. The Chief Operating
Officers are also responsible for sanitation advisory services to independent municipalities, negotiating contracts for water supply and
sewage treatment services and for mediation and negotiation with communities and local governments, aimed at aligning our interests with
the interests of our clients.</TD></TR></TABLE>

<P STYLE="margin-top: 9pt; font: bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt">Capital Expenditure Program</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our capital expenditure
program is designed to improve and expand our water and sewage system and to increase and protect our water sources in order to sustain water security, meet the growing
demand for water and sewage services in the state of S&atilde;o Paulo and improve the overall environmental impact of our activities.
Our capital expenditure program has four specific goals with respect to the municipalities we serve:</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin-top: 0pt; margin-bottom: 10pt; text-align: justify"></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">(<FONT STYLE="font-size: 10pt">i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;to
continue to increase water security and meet increased demand for treated water;</FONT></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;to expand the percentage
of households connected to our sewage system;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;to increase the treatment
of sewage collected; and</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">(iv)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;to increase operating
efficiency and reduce water loss.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We have budgeted investments in
the total amount of R$21.0 billion from 2021 through 2025. We invested <FONT STYLE="letter-spacing: -0.15pt">R$4.4 billion, </FONT>R$5.1
billion and R$3.4 billion in 2020, 2019 and 2018, respectively.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The following table sets forth our planned capital expenditures
for water and sewage infrastructure for the years indicated:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 11pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 10pt; width: 43%; height: 10.35pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; width: 10%; height: 10.35pt">
    <P STYLE="font: 8pt Times New Roman,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>2021</B></P></TD>
    <TD STYLE="padding-right: 10pt; width: 10%; height: 10.35pt">
    <P STYLE="font: 8pt Times New Roman,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>2022</B></P></TD>
    <TD STYLE="padding-right: 10pt; width: 9%; height: 10.35pt">
    <P STYLE="font: 8pt Times New Roman,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>2023</B></P></TD>
    <TD STYLE="padding-right: 10pt; width: 10%; height: 10.35pt">
    <P STYLE="font: 8pt Times New Roman,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>2024</B></P></TD>
    <TD STYLE="padding-right: 10pt; width: 9%; height: 10.35pt">
    <P STYLE="font: 8pt Times New Roman,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>2025</B></P></TD>
    <TD STYLE="padding-right: 10pt; width: 9%; height: 10.35pt">
    <P STYLE="font: 8pt Times New Roman,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="letter-spacing: -0.05pt"><B>Total</B></FONT></P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-right: 10pt; padding-left: 7.95pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Water</FONT></TD>
    <TD STYLE="padding-right: 10pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">1,753</FONT></TD>
    <TD STYLE="padding-right: 10pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">1,555</FONT></TD>
    <TD STYLE="padding-right: 10pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">1,516</FONT></TD>
    <TD STYLE="padding-right: 10pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">1,694</FONT></TD>
    <TD STYLE="padding-right: 10pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">1,648</FONT></TD>
    <TD STYLE="padding-right: 10pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">8,166</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 10pt; padding-left: 7.95pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Sewage Collection</FONT></TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">1,831</FONT></TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">2,084</FONT></TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">2,197</FONT></TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">2,079</FONT></TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">1,874</FONT></TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">10,065</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-right: 10pt; padding-left: 7.95pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Sewage Treatment</FONT></TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">587</FONT></TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">561</FONT></TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">472</FONT></TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">405</FONT></TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">712</FONT></TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">2,737</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 10pt; padding-left: 7.95pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.15pt"><FONT STYLE="font-size: 8pt"><B>Total</B></FONT></TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.15pt"><FONT STYLE="font-size: 8pt"><B>4,171</B></FONT></TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.15pt"><FONT STYLE="font-size: 8pt"><B>4,200</B></FONT></TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.15pt"><FONT STYLE="font-size: 8pt"><B>4,185</B></FONT></TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.15pt"><FONT STYLE="font-size: 8pt"><B>4,178</B></FONT></TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.15pt"><FONT STYLE="font-size: 8pt"><B>4,234 </B></FONT></TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.15pt"><FONT STYLE="font-size: 8pt"><B>20,968</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 9pt Times New Roman,serif; margin: 0 15.55pt 10pt 9.6pt; text-align: justify; text-indent: 18pt">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our capital expenditure
program from 2021 through 2025 will continue to focus on achieving our targets by making regular investments to maintain and expand our
infrastructure and to reduce water losses in the 375 municipalities we served as of December 31, 2020.</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Main Projects of Our Capital Expenditure Program</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The following is a description of the main projects in our capital
expenditure program.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><B><U>Investments in
Water</U></B> &#8211; We have a series of ongoing and scheduled projects involving water production and distribution. For the period from
2021 through 2025, we plan to spend R$8.2 billion in water-related investments. The main programs are:</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 0pt"><I>Metropolitan Water Program</I></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0.2pt 0 10pt"><I>&nbsp;</I></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Demand for our water
services has grown steadily over the years in the S&atilde;o Paulo metropolitan region and has at times exceeded the capacity of our water
systems. On account of the high demand, prior to September 1998, a portion of our customers in this region received water only on alternate
days of the week. We refer to this as &#8220;water rotation.&#8221; Further, the metropolitan region lacks water resources, which requires
us to obtain water from increasingly distant sources. In order to address this situation, we implemented the Metropolitan Water Program
(<I>Programa Metropolitano de &Aacute;gua</I>) to improve regular water supply to the entire S&atilde;o Paulo metropolitan region. This
program terminated in 2000 and the water rotation measure was eliminated, but we have nevertheless maintained our investment plans for
the region.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: justify; text-indent: 18pt">Since 2000, the
Metropolitan Water Program has increased the production capacity by 13.1 m&sup3;/s, with the aim of improving the structure of the supply
system in the S&atilde;o Paulo metropolitan region, by expanding the water production, transportation and distribution systems. In March
2018 we concluded the interconnection of the Jaguari (part of the Para&iacute;ba do Sul Basin) and Atibainha reservoirs (part of the PCJ
River Basin, Cantareira System), which is also strategic to guarantee secure access to water for the metropolitan region of S&atilde;o
Paulo. Through this project, we are able to transfer 5.13 m&sup3;/s (annual average) to 8.5 m&sup3;/s (maximum) of water from Jaguari
to Atibainha. Since May 2018, the transfer of water also works in the opposite direction, from the Atibainha reservoir to the Jaguari
reservoir, allowing us to optimize the reservation capacity of both reservoirs, while benefiting the population of the Para&iacute;ba
Valley.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: justify; text-indent: 18pt">With regard to PPP S&atilde;o
Louren&ccedil;o, as of December 31, 2020, the estimated amount of the PPP contract was R$6.0 billion (including R$2.2 billion in construction
and maintenance and operation of the system). After monetary adjustment, the contract amounts to approximately R$7.8 billion and has a
25&#45;year term, four years of which was dedicated to the construction, while the other 21 years will be dedicated to service delivery.
These services include the operation and maintenance of the sludge treatment system of the water treatment plant and disposal of the waste
thus generated; electromechanic and civil maintenance of the untreated water pumping stations, of the water treatment plant and the untreated
water pipeline; preservation and cleaning, surveillance and property security. The system indirectly benefits the entire S&atilde;o Paulo
metropolitan region as it is connected to the metropolitan system, which increases the volume of available water.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: justify; text-indent: 18pt"><U>Reversal of the Itapanha&uacute; River</U></P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: justify; text-indent: 18pt">This is the third major
project of the many structural interventions to ensure water security in the S&atilde;o Paulo metropolitan region. Through the reversal
of the Itapanha&uacute; River to the Biritiba-Mirim reservoir, part of the Alto Tiet&ecirc; system is expected to have the capacity to
pump an average of 2 m<SUP>3</SUP>/s (maximum of 2.5 m<SUP>3</SUP>/s) of water to the Biritiba-Mirim reservoir. The project aims to improve
water security in the S&atilde;o Paulo metropolitan region and is expected to directly benefit approximately 4.5 million
residents that receive water from the Alto Tiet&ecirc; system as well as indirectly benefit 21.1 million people in the greater S&atilde;o
Paulo region. After obtaining the necessary environmental licenses, construction works began in June 2020 and are estimated to finish
in 2022 with financial support from the Federal Savings Bank (<I>Caixa Econ&ocirc;mica Federal</I>).</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin-top: 0pt; margin-bottom: 10pt; text-align: justify"></P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: justify; text-indent: 18pt"><U>Program for Reduction of Water Loss</U></P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: justify; text-indent: 18pt">The Program for the
Reduction of Water Loss aims to achieve a steady reduction in water loss in the long term, through the implementation of various operational
and maintenance improvement measures, in addition to important actions to renew and improve the infrastructure.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: justify; text-indent: 18pt">As a result, the
rate of total losses index has decreased gradually, from 41.0% in 2004 to 27.0% in 2020. The loss in liters per connection per day, considered
the most suitable index, has also shown a decrease. In 2020, the index reached 263 liters per connection per day, 52% less than 2004,
when the indicator registered 547 liters per connection per day.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: justify; text-indent: 18pt">From 2021 onwards,
the losses in the municipality of Guarulhos will be accounted for in this index, leading to an increase of about 10 liters per connection
per day in the loss index. Accordingly, the goal for 2021 is to reach an index of 268 liters per connection per day, including the municipality
of Guarulhos.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: justify; text-indent: 18pt">Part of the resources
allocated, to the program came from our own resources and the remainder from financing granted by the Japan International Cooperation
Agency (JICA), BNDES and by incentive debentures provided for in Law No. 12,431/2011.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: justify; text-indent: 18pt"><U>Coastal Water Program</U></P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: justify; text-indent: 18pt">The Coastal Water
Program (<I>Programa &Aacute;gua no Litoral</I>) combines various long-term activities to expand water production capacity in the <I>Baixada
Santista </I>metropolitan region in the southern and northern coasts of the state of S&atilde;o Paulo. The program aims to benefit approximately
three million people, including both the local population and tourists. It aims to increase the level of reliability of the local systems,
eliminating existing and potential deficiencies and irregularities in the water supply.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">In order to reach this
goal, we have been investing in upgrading water treatment plants in several municipalities since 2013, such as Mambu/Branco and Itanha&eacute;m.
In 2020, one of the highlights was the doubling of the Mambu-Branco production system located in Itanha&eacute;m, which had a production
capacity of 1.6 m&sup3;/s. In 2020, we were able to advance the project and reached 60% of completion by the end of 2020, with delivery
scheduled for 2021. Once completed, the system will have capacity to produce about 3.2 m&sup3;/s of water.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: justify; text-indent: 18pt">In 2016, the integrated
system of the <I>Baixada Santista</I> metropolitan region was reinforced with the commencement of operations at the Melvi Treated Water
Reserve Center, located in Praia Grande which went from 20 million to 45 million liters. The infrastructure is part of the Mambu-Branco
production center (inaugurated in 2013 in Itanha&eacute;m) and will serve residents and tourists in two municipalities of the <I>Baixada
Santista</I> region (<I>Praia Grande </I>and <I>S&atilde;o Vicente</I>).</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: justify; text-indent: 18pt">In the northern coast,
we have made numerous investments aimed at expanding water security, improving and increasing the capacity of water production units,
and have implemented certain actions to optimize water distribution units to meet demand in the high season.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">The program is supported
by funds from the <I>Caixa Econ&ocirc;mica Federal </I>as well as our own funds.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: justify; text-indent: 18pt"><U>Sustainable and Inclusive Sanitation Program</U></P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: justify; text-indent: 18pt">The Sustainable
and Inclusive Sanitation Program integrates water security and social inclusion and is focused on the <I>Guarapiranga </I>reservoir area
in the S&atilde;o Paulo Metropolitan Region, benefiting more than 1 million people. The Program aims to reduce water losses by replacing
our water networks and implementing water supply infrastructure in houses with underdeveloped facilities, as well as to improve maintenance
and safety control of <I>Guarapiranga </I>reservoir and to expand and optimize sewage collection, transportation and treatment systems
in the area. The Program is supported by funds from the World Bank as well as our own funds.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: justify; text-indent: 18pt"><B><U>Investments in Sewage</U></B>&#8212;We
have a series of ongoing and scheduled projects involving the collection, removal and treatment of sewage. For the period from 2021 through
2025, we plan to invest R$12.8 billion in sewage collection and treatment. The main programs are:</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: justify; text-indent: 18pt"><U>Tiet&ecirc; Project</U></P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: justify; text-indent: 18pt">We have been working
in the metropolitan region of S&atilde;o Paulo in sanitation programs that aim to contribute to the revitalization of rivers and streams,
and its main program is the Tiet&ecirc; Project.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: justify; text-indent: 18pt">Established in 1992,
the project aims to contribute to the progressive revitalization of the Tiet&ecirc; river and its tributaries, in the Alto Tiet&ecirc;
basin, where the metropolitan region of S&atilde;o Paulo is located, through the expansion and optimization of the sewage collection,
transportation and treatment system.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: justify; text-indent: 18pt">Considering the complexity
and challenges faced to implement infrastructure projects in crowded and disorderly urbanized areas such as S&atilde;o Paulo, it was necessary
to structure the project in stages.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: justify; text-indent: 18pt">From 1992 to the end of
2020, the investments totaled US$3.1 billion, of which R$435 million were disbursed in 2020. Part of the resources allocated to the program are our own capital and the
remainder comes from financings granted by the Inter-American Development Bank - IDB, BNDES and <I>Caixa Econ&ocirc;mica Federal.</I></P>


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<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: justify"></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">During this period, 1.8
million domestic sewage connections were built and 4.6 thousand km of interceptors, trunk collectors and collection networks were built
to collect and transport the sewage to treatment in our plants, whose installed capacity for treatment almost tripled.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">As a result, the treated
sewage outflow at the metropolitan region of S&atilde;o Paulo increased from four thousand liters per second in 1992 to the current 22.7
thousand liters per second. This increase, of 18.7 thousand liters per second, is equivalent to the sewage generated by approximately
12.4 million people. As a result, sewage collection that served 70% of the urbanized area of the metropolitan region of S&atilde;o Paulo
in 1992 increased to 92% by the end of 2020. Sewage treatment increased from 24% to 83% of the volume collected.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">By 2025, the program
aims to increase the sewage collection rate in the metropolitan region of S&atilde;o Paulo to 92% and the treatment rate to 90% of the
total collected, with the conclusion of the third stage, now under way with a 77% progress, and the works already planned for the fourth
stage, with priority interventions currently in concurrent execution.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">It is also worth mentioning
the <FONT STYLE="letter-spacing: -0.4pt">c</FONT>ompletion <FONT STYLE="letter-spacing: -0.4pt">in 2020 </FONT>of the ITi-7 sewage interceptor
under the Marginal Tiet&ecirc;, a highway that runs through the city of S&atilde;o Paulo along with the Tiet&ecirc; River, which became
operational in the beginning of 2020, benefiting approximately 2 million people living in the central and southern regions of the city
of S&atilde;o Paulo, highly verticalized, with collector piping operating close to its limit. The project, which has approximately 15km
in length, will allow the broadening of sewage disposal and treatment in the region, which will in turn guarantee greater operational
security to the sewage system.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">In 2020, the Laranjeiras
sewage treatment system was inaugurated in the municipality of Caieiras, consisting of a sewage treatment plant, with a capacity of 80
liters per second, and 8km of interceptors and trunk collectors, benefiting 30 thousand people in the region.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Finally, the major highlight
is the <I>Novo Rio Pinheiros</I> Project, which is part of the Tiet&ecirc; Project, since the Pinheiros River is one of the main tributaries
of the Tiet&ecirc; River in the S&atilde;o Paulo metropolitan region, and the improvement of Pinheiros River will have a direct impact
on improving the quality of Tiet&ecirc;&#8217;s waters. It is important to point out that the large sewage collection and interception
infrastructure built over time as part of the Tiet&ecirc; Project allows the complementary improvements carried out in the Novo Pinheiros
River to be immediately connected to the Barueri treatment station.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">The <I>Novo Rio Pinheiros</I>
Project is an initiative promoted by the state of S&atilde;o Paulo to coordinate several state and municipal entities in an effort to
clean up the Pinheiros river by 2022, in order to reintegrate it into the city and make it a leisure and tourism area. The project includes
sewage services, riverbed dredging, programs for the collection and reduction of inadequate urban waste disposal, as well as environmental
education actions.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: justify; text-indent: 18pt">We were encouraged
to participate in this initiative as it is relevant to the Tiet&ecirc; Project and we took part in the project by offering an accelerated
expansion of the sewage collection network and the installation of new sewage connections in areas not yet served, which is expected to
connect approximately 533 thousand homes to the sewage treatment system. In places where the connection to the existing infrastructure
is not possible due to settlements along the river bank, as part of the project we will install small sewage treatment plants on the river&#8217;s
tributaries. In 2020, approximately 150 thousand residences were connected to the sewage treatment system.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">These initiatives are
being contracted based on performance (Performance Contract), a form of service contracting that set goals to be achieved by the contractors,
with the compensation varying according to the achievement of the proposed targets. That is, compensation will take place upon completion
of the construction and will also have a variable part, depending on the final result achieved. Performance evaluation considers targets
such as the number of new properties connected to the sewage network and stream water quality.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">As of December 2020,
16 contracts were concluded through bidding processes for the collection and transportation of sewage for treatment at the Barueri station,
in addition to our contracting for the implementation of 5 local stations to treat sewage in areas of irregular occupation, in which previously
the sewage ended up being released into local streams as the occupation left no space for the installation of sewage collection facilities.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt"><U>Clean Stream Program</U></P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: justify; text-indent: 18pt">The Clean Stream
Program (<I>Programa C&oacute;rrego Limpo</I>), a partnership between the State of S&atilde;o Paulo, our company, and the city of S&atilde;o
Paulo, aims to decontaminate urban streams in the city of S&atilde;o Paulo by eliminating the discharge of sewage into streams and rainwater
runoff routes, cleaning streams and banks, and removing and relocating low-income households located on the banks of streams.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: justify; text-indent: 18pt">Since 2007, 161
urban streams have been decontaminated and preserved, benefiting approximately 2.9 million people. In the 14 years of the program, we
have invested R$318 million. The program is supported by funds from the <I>Caixa Econ&ocirc;mica Federal </I>as well as our own funds.
Part of the investment related to the Tiet&ecirc; Project benefits the Clean Stream Program.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: justify; text-indent: 18pt">In 2020, the program
benefited more than 202.5 thousand people, contributing to the collection and treatment of an additional 182 liters per second of sewage.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: justify; text-indent: 18pt"><U>Clean Wave Program</U></P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: justify; text-indent: 18pt">The
Clean Wave Program (<I>Programa Onda Limpa</I>) is the largest environmental sanitation program on the Brazilian coast. Its main goal
is to improve and expand the sewage systems in the municipalities that cover the metropolitan region of <I>Baixada Santista</I> and the
north coast, seeking the universalization of sewage services in the region. The program will improve the condition of 82 beaches and
will benefit approximately 4 million people, including locals and tourists who visit the coast, especially in the summer months.</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: justify; text-indent: 18pt">Due to the complexity
and challenges involved in the implementation of infrastructure projects in coastal regions, the Program was structured in stages. In
the first phase, started in 2007, and among other actions 110 thousand sewage connections were implemented, resulting in the increase
of the sewage coverage ratio from 53% to <FONT STYLE="letter-spacing: -0.25pt">83</FONT>% in 2020, reaching 100% treatment of the sewage
collected. We invested R$2 billion in this phase, with our own resources and financing from JICA and BNDES.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: justify; text-indent: 18pt">The second phase of the
Program began in 2018 and aims to implement approximately 450 km of sewage collection network, 48 thousand new connections, three new
sewage treatment plants and improvements to existing sewage treatment plants. In 2019, we began works on sewage collection networks and
new connections in the municipalities of <I>Praia Grande, Mongagu&aacute;, S&atilde;o Vicente </I>and <I>Intanha&eacute;m</I>. We expect
to complete this stage in 2025, with 92% sewage collection and maintenance of sewage treatment index collected.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">The execution of the third
stage of the Program, which aims to achieve universal sewage collection and treatment, is estimated between 2025 and 2030, and a forecast
of 95% sewage collection and treatment of all sewage collected is set to benefit areas with expanding populations.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Other Policies and Programs</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: justify; text-indent: 18pt"><I>Nossa
Guarapiranga</I></P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: justify; text-indent: 18pt">The Nossa Guarapiranga
Project launched in December 2011 is still running. Its main objective is to improve the water quality in the Guarapiranga basin, an urban
water source for the S&atilde;o Paulo metropolitan region, which supplies more than 4 million people.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: justify; text-indent: 18pt">We carried out actions
on three fronts as part of this project: (i)&nbsp;we installed ecobarriers at the mouth of the reservoir&#8217;s main effluents in order
to retain solid residue in the Guarapiranga basin; (ii) we developed diagnosis and control services for the removal of water plants that
obstruct water extraction; and (iii) we removed and disposed of solid residue that had accumulated at the water surface of the dam in
the reservoir. Two vessels were built specifically for this purpose. We work as a collaborative team with the municipal government of
S&atilde;o Paulo in the Nossa Guarapiranga Project, with the municipal government of S&atilde;o Paulo transporting all of the residue
collected through these fronts to a sanitary landfill. In 2020, we removed an average of 1.152 m&sup3;/month of solid residue and approximately
217 m<SUP>3</SUP>/month of water plants from this basin.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: justify; text-indent: 18pt"><I>&Aacute;gua Legal
Program</I></P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: justify; text-indent: 18pt">Created in 2017,
the &Aacute;gua Legal Program aims to promote the proper installation of water distribution systems in communities of high social vulnerability,
where residents are poorly supplied with improvised pipes subject to contamination. In 2020, the Program brought more comfort and health
to 33 thousand families (115 thousand people) with the replacement of precarious and irregular facilities with networks and water meters
that bring quality water to the taps. In four years, around 145 thousand families (approximately 507 thousand people) in the S&atilde;o
Paulo metropolitan region had their private connections standardized.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: justify; text-indent: 18pt"><I>Pr&oacute;-Conex&atilde;o</I></P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: justify; text-indent: 18pt">In 2012, the State of
S&atilde;o Paulo approved a project to subsidize connections to the sewage system for low-income families, of which 80% of the capital
expenditures should be provided by the S&atilde;o Paulo state government and 20% by us.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: justify; text-indent: 18pt">The
2020 program brought more comfort and health to 29.7 thousand families (104 thousand people) with sewage connections, new internal installations
and replacement of precarious and irregular sewage pipes, providing safe and legally compliant infrastructure to these households.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: justify; text-indent: 18pt">In
2019, the original term of the program provided for in State Decree No. 58,208/2012 expired. At the beginning of 2021, negotiations for
renewing the program with the Secretariat for Infrastructure and the Environment were resumed.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: justify; text-indent: 18pt">We
believe that this program can increase the efficiency of our other sewage collection programs and help improve water quality in the region&#8217;s
rivers and basins as well as improve quality of life for low-income families. For more information see &#8220;Item 7.B. Major Shareholders
and Related Party transactions&#8212; Related Party transactions&#8212;Agreements with the State.&#8221;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: justify; text-indent: 18pt">A large part of this work was
executed by our own personnel, which considerably reduced the need for investment.</P>

<P STYLE="font: bold 9pt Times New Roman,serif; text-align: justify; text-indent: 0cm; margin-bottom: 10pt"><FONT STYLE="font-weight: normal; color: #010000; letter-spacing: -0.05pt">B.<FONT STYLE="font-family: Times New Roman; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT>Business Overview</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-top: 0pt; margin-bottom: 10pt; text-align: justify; text-indent: 18pt"><B>Our Operations</B></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">As of December 31, 2020, we
provided water and sewage services to 375 municipalities in the state of S&atilde;o Paulo under concession agreements, program agreements,
other forms of legal arrangements or without formal agreements. We also supplied treated water on a wholesale basis to two municipalities
located in the S&atilde;o Paulo metropolitan region and conurbations. The majority of these concessions have 30-year terms. Between January
1, 2007 and December&nbsp;31, 2020, we entered into agreements with 342 municipalities (including our services agreement with the municipalities
of S&atilde;o Paulo and Guarulhos) in accordance with the Basic Sanitation Law, of which 17 were entered into in 2020. As of December
31, 2020, these 342 municipalities accounted for 95.1% of our gross operating revenues from sanitation services (excluding revenues relating
to the construction of concession infrastructure). In addition to the contracts, the municipalities entered into cooperation contracts
with the State of S&atilde;o Paulo, delegating the regulation and monitoring of the provision of services to ARSESP. As of December 31,
2020, 8 of our agreements or concessions had expired but we continued to provide water and sewage services to these municipalities. From
January 1, 2021 through 2030, 25 concession agreements will expire, accounting for 3.9% of our revenues (excluding revenues relating
to the construction of concession infrastructure) the year ended December 31, 2020 and 3.4% of our intangible assets and contract assets
as of the same date, will expire.</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: justify; text-indent: 18pt">For more information on laws and regulations related to our concession
operations, see &#8220;&#8212;Government Regulations Applicable to our Contracts.&#8221;</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt">Description of Our Activities</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: justify; text-indent: 18pt">As set forth in Article
2 of our bylaws, we are permitted to render basic sanitation services with the goal of providing basic sanitation services to the entire
population in the municipalities where we conduct our activities without harming our long-term financial sustainability. Our activities
comprise water supply, sanitary sewage services, urban rainwater management and drainage services, urban cleaning services, solid waste
management services and related activities, including the planning, operation, maintenance and commercialization of energy, and the commercialization
of services, products, benefits and rights that directly or indirectly arise from our assets, operations and activities. We are allowed
to act in a subsidiary form in other Brazilian locations and abroad. See &#8220;&#8212;Government Regulations Applicable to Our Contracts&#8212;Establishment
of ARSESP.&#8221; For a description of our operating segments please see Note 25 to our financial statements as of and for the year ended
December 31, 2020.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Operating segments are
presented in our annual report in a manner consistent with the internal reporting provided to our chief operating decision maker, which
is the board of directors and the board of executive officers, as determined under IFRS 8. Under Brazilian GAAP, prior to our conversion
to IFRS, the financial information for construction services was not separately presented and construction costs related to concessions
were capitalized within property, plant and equipment. As a result, our chief operating decision maker did not review the results of this
business. Following our conversion to IFRS, our chief operating decision maker decided to continue to exclude the construction results
from the internal reporting of our revenues and expenses, thus not basing their decisions on discrete financial information for that business.
Consequently, the business did not qualify as an operating segment under IFRS 8. Nonetheless, after our conversion to IFRS and for IFRS
financial statement purposes only, we started to record such results separately as construction revenue and costs under IFRIC 12. Although
such information is available discretely, it is not analyzed by our chief operating decision maker as such and is not the basis for operational
decisions.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: justify; text-indent: 18pt">We set forth below a description of our activities.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt">Wholesale Operations</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: justify; text-indent: 18pt"><I>Wholesale Water Services</I></P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: justify; text-indent: 18pt">Until the end of 2020,
we provided water services on a wholesale basis to two municipalities located in the S&atilde;o Paulo metropolitan region (Mogi das Cruzes
and S&atilde;o Caetano do Sul). The municipalities of Guarulhos, Santo Andr&eacute; and Mau&aacute; were served on a wholesale basis until
December 2018, July 2019 and November 2020, respectively, after which we started supplying water directly to the population of these municipalities
which means we now account for them as part of our retail segment. Agreements to provide water services on a wholesale basis must comply
with the Basic Sanitation Law which requires that the service be supervised by an independent agency, stipulates registration of the cost
of the service with the rules published by ARSESP. Our agreements currently comply with the provisions of the Basic Sanitation Law No.
11.445/2007. In 2020, we invoiced approximately 50.1 million cubic meters of water to these municipalities and the revenues from wholesales
water services were R$282.6 million, the main impact of which was related to the agreement with the municipality of Mau&aacute;. For more
information on this agreement, see Note 10 to our 2020 financial statements.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: justify; text-indent: 18pt">The Brazilian courts
could oblige us to continue to supply water to the municipalities serviced through our wholesale segment, even when we have not received
payments due to us. If they do not pay, we have no way of ensuring that negotiations with these municipalities or legal action taken against
them will result in payments being made. The municipalities Mogi das Cruzes and S&atilde;o Caetano do Sul have historically paid for our
services on time.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: justify; text-indent: 18pt"><I>Wholesale Sewage Services</I></P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: justify; text-indent: 18pt">Currently, we provide sewage services on a wholesale basis to the
municipalities of Mogi das Cruzes and S&atilde;o Caetano do Sul.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Through these agreements,
in 2020 we invoiced approximately 16.0 million cubic meters of sewage collected from these municipalities served on a wholesale basis.
In 2020, our revenues from wholesale sewage services were R$19.8 million.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Water Operations</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Our supply of water to
our customers generally involves water extraction from various sources, subsequent treatment and distribution to our customers&#8217;
premises. In 2020, we produced approximately 2,907 million of cubic meters of water. The S&atilde;o Paulo metropolitan region (including
the municipalities to which we supply water on a wholesale basis) currently is, and has historically been, our core market, accounting
for approximately 70% of water invoiced by volume in 2020.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">The following table sets
forth the volume of water that we produced and invoiced for the periods indicated:</P>



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<P STYLE="font: 11pt Times New Roman,serif; margin: 0">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 11pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="border-bottom: Black 1pt solid; text-align: right; font-family: Times New Roman,serif"><FONT STYLE="font-size: 8pt"><B>&#9;Year ended December 31,</B></FONT></TD>
  </TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 63%; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 11%">
    <P STYLE="font: 8pt Times New Roman,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>2020</B></P></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 11%">
    <P STYLE="font: 8pt Times New Roman,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>2019</B></P></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 11%">
    <P STYLE="font: 8pt Times New Roman,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>2018</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font-family: Times New Roman,serif">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="text-align: right; font-family: Times New Roman,serif"><FONT STYLE="font-size: 8pt"><I>(in millions of cubic meters)</I></FONT></TD></TR>

<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 3pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 8pt">Produced:</FONT></TD>
    <TD STYLE="font-family: Times New Roman,serif">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman,serif">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-left: 3pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 8pt">S&atilde;o Paulo metropolitan region</FONT></TD>
    <TD STYLE="padding-right: 6.35pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">2,032.0</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 6.35pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">2,012.5</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 7.5pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">1,959.6</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 3pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 8pt">Regional Systems</FONT></TD>
    <TD STYLE="padding-right: 6.35pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">874.7</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 6.35pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">860.7</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 7.5pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">840.1</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-left: 3pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 8pt"><B>Total</B></FONT></TD>
    <TD STYLE="padding-right: 6.35pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt"><B>2,906.7</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 6.35pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt"><B>2,873.2</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 7.5pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt"><B>2,799.7</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 3pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 8pt">Invoiced:</FONT></TD>
    <TD STYLE="padding-right: 6.35pt; font-family: Times New Roman,serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman,serif">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 7.5pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-left: 3pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 8pt">S&atilde;o Paulo metropolitan region</FONT></TD>
    <TD STYLE="padding-right: 6.35pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">1,297.4</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 6.35pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">1,296.4</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 7.5pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">1,194.5</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 3pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 8pt">Wholesale <SUP>(1)</SUP></FONT></TD>
    <TD STYLE="padding-right: 6.4pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">50.1 </FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 6.4pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">48.1 </FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 7.5pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">262.7</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-left: 3pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 8pt">Regional Systems</FONT></TD>
    <TD STYLE="padding-right: 6.4pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">682.5</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 6.35pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">666.3</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 7.5pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">650.7</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 3pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 8pt"><B>Subtotal</B></FONT></TD>
    <TD STYLE="padding-right: 6.4pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt"><B>2,030,0</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 6.4pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt"><B>2,010.8 </B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 7.5pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt"><B>2,107.9</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-left: 3pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 8pt">Santo Andr&eacute; <SUP>(2)</SUP></FONT></TD>
    <TD STYLE="padding-right: 6.4pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">53.9</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 6.4pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">67.1</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 7.5pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 3pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 8pt">Mau&aacute; <SUP>(3)</SUP></FONT></TD>
    <TD STYLE="padding-right: 6.4pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">29.5</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 6.4pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">34.8</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 7.5pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-left: 3pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 8pt">Residencial Social/Favela <SUP>(4)</SUP></FONT></TD>
    <TD STYLE="padding-right: 6.4pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">45.8</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 6.4pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 7.5pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 3pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 8pt"><B>Total</B></FONT></TD>
    <TD STYLE="padding-right: 6.4pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt"><B>2,159.2</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 6.4pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt"><B>2,112.7</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 7.5pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt"><B>2,107.9</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 7pt Times New Roman,serif; margin: 0pt 0pt 3pt; text-align: justify; text-indent: 18pt">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Wholesale
includes volumes of reuse water and non-domestic sewage;</P>

<P STYLE="font: 8pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Billed volume in the retail segment in 2020 and in the wholesale/retail segment in 2019;</P>

<P STYLE="font: 8pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Billed volume in the wholesale/retail segments in 2020 and in the wholesale segment in 2019; and</P>

<P STYLE="font: 8pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">(4) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Volume
exempt from paying water and sewage bills.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The difference between
the volume of water produced and the volume of water invoiced generally represents both physical and non-physical water loss. See &#8220;&#8212;Water
Loss.&#8221; In addition, we do not invoice:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 11pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 9pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 9pt">water discharged for periodic maintenance of water transmission lines and water storage tanks;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 11pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 9pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 9pt">water supplied for municipal uses such as firefighting;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 11pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 9pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 9pt">water consumed in our own facilities; and</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 11pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 9pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 9pt">estimated water loss associated with water we supply to shantytowns (<I>favelas</I>).</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Seasonality</I></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Although seasonality
does not affect our results in a significant way, in general, higher water demand is observed during the summer and lower water demand
during the winter. The summer coincides with the rainy season, while the winter corresponds to the dry season. The demand in the coastal
region is increased by tourism, with the greatest demand occurring during the Brazilian summer holiday months.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Water Resources</I></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">We can withdraw water
only to the extent permitted by the Department of Water and Electric Energy (<I>Departamento de &Aacute;guas e Energia El&eacute;trica
&#8211; DAEE</I>) pursuant to water rights granted by it. Depending on the geographic location of the river basin or if the river crosses
more than one state (federal domain), the approval of ANA, a federal agency under the Ministry of Regional Development is required. We
currently withdraw substantially all of our water supply from surface sources from rivers and reservoirs, with a small portion being withdrawn
from groundwater. Our reservoirs are filled by impounding water from rivers and streams, by diverting the flow from nearby rivers, or
by a combination of both methods. For more information on water usage regulation, see &#8220;&#8212;Environmental Matters&#8212;Water
Usage.&#8221;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">In order to supply water
to the S&atilde;o Paulo metropolitan region, as of December 31, 2020 we relied on 20 reservoirs of non-treated water and 264 reservoirs
of treated water, which are located in the areas under the influence of the <FONT STYLE="letter-spacing: -0.6pt">nine </FONT>water producing
systems comprising the interconnected water system of the S&atilde;o Paulo metropolitan region, and the Guarulhos water supply system.
The total capacity of the water sources available for treatment in this area is 82.3 m&sup3;/s. Total current installed capacity is 81.7
m&sup3;/s and can be distributed to the S&atilde;o Paulo metropolitan region. Average verified production for the water systems of the
S&atilde;o Paulo metropolitan region was <FONT STYLE="letter-spacing: -0.35pt">63.4 </FONT>m&sup3;/s during 2020. The Cantareira, Guarapiranga
and Alto Tiet&ecirc; systems produce 80.3% of the water we distributed in the S&atilde;o Paulo metropolitan region in 2020.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">In March 2018, we began
operations of one of the important projects for the interconnected water system of the S&atilde;o Paulo metropolitan region with the beginning
of the transfer of water from the Jaguari reservoir to the Atibainha reservoir. The interconnection between the Jaguari and Atibainha
reservoirs has an average flow of 5.13 m<SUP>3</SUP>/s and represents an important increase in water security for the Cantareira System
and for the water supply in the S&atilde;o Paulo metropolitan region. For more information see &#8220;&#8212;Capital Expenditure Program&#8212;Main
Projects of Our Capital Expenditure Program&#8212;Investments in Water.&#8221;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">The construction of the
S&atilde;o Louren&ccedil;o Production System, another important project for the interconnected water system of the S&atilde;o Paulo metropolitan
region, began in April 2014 and was completed in April 2018 and operations began in July 2018. The S&atilde;o Louren&ccedil;o Production
System represents an increase of 6.4m<SUP>3</SUP>/s in water availability and 6.0m&sup3; production capacity of the region&#8217;s integrated
system and is the ninth interconnected production system for the Metropolitan Region. For more information see &#8220;&#8212;Capital Expenditure
Program&#8212;Main Projects of Our Capital Expenditure Program&#8212; Investments in Water.&#8221;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In 2020, the Cantareira
system accounted for 39.0% of the water that we supplied to the S&atilde;o Paulo metropolitan region (including the municipalities to
which we supplied water on a wholesale basis), which represented 70.7% of our operating revenues from sanitation services (excluding revenues
relating to the construction of concession infrastructure) for the year. For more information, see &#8220;Item 3.D. Risk Factors&#8212;Risks
Relating to Our Business&#8212;Droughts, such as the 2014 &#8211; 2015 water crisis, can have a material impact on our business and on
consumption habits and, accordingly, may have a material adverse impact on our business, financial condition or results of operations.&#8221;</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Current river
basin committees are authorized to charge both for water usage and the dumping of sewage into water bodies. We participate in the decentralized
and integrated management of water resources established by the National Policy on Water Resources. We are represented by our employees
on the State River Basin Committees and the Federal Committees that act in the state of S&atilde;o Paulo and in the National and State
Councils on Water Resources.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The following table sets forth the water production systems from which
we produce water for the S&atilde;o Paulo metropolitan region:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 11pt">
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="6" STYLE="padding-right: 2.55pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.15pt"><FONT STYLE="font-size: 8pt"><B>Production Rate<SUP>(1)</SUP></B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 63%; height: 10.65pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; padding-top: 1pt; padding-right: 6.75pt; height: 10.65pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.65pt"><FONT STYLE="font-size: 8pt"><B>&nbsp;&#9;<FONT STYLE="letter-spacing: -0.2pt">2020</FONT></B></FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; width: 2%">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; padding-top: 0.05pt; padding-right: 1.3pt; height: 10.65pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt"><B>2019</B></FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; width: 2%; height: 10.65pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 11%; padding-top: 0.05pt; padding-right: 2.75pt; height: 10.65pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt"><B>2018</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="6" STYLE="padding-top: 4.6pt; padding-right: -0.75pt; height: 15.8pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">(<I>in cubic meters per second</I>)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 2.1pt; padding-left: 7.95pt; height: 11.3pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>Water production system</B>:</FONT></TD>
    <TD STYLE="height: 11.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="height: 11.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 11.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 11.3pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 7.95pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Cantareira</FONT></TD>
    <TD STYLE="padding-right: 1.65pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">24.6</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.65pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">23.8</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 3.25pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">23.9</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 7.95pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Guarapiranga</FONT></TD>
    <TD STYLE="padding-right: 1.65pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">12.7</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.65pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">12.7</FONT></TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 3.25pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">13.4</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 7.95pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Alto Tiet&ecirc;</FONT></TD>
    <TD STYLE="padding-right: 1.65pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">13.6</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.65pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">14.3</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 3.25pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">12.9</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 7.95pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Rio Claro</FONT></TD>
    <TD STYLE="padding-right: 1.65pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">3.6</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.7pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">3.1</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 3.35pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">3.4</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 7.95pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Rio Grande (Billings reservoir)</FONT></TD>
    <TD STYLE="padding-right: 1.65pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">4.3</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.7pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">4.3</FONT></TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 3.35pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">4.3</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 7.95pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Alto Cotia</FONT></TD>
    <TD STYLE="padding-right: 1.65pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">1.1</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.7pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">1.2</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 3.35pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">1.1</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 7.95pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Baixo Cotia <SUP>(2)</SUP></FONT></TD>
    <TD STYLE="padding-right: 1.65pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.7pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 3.35pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">0.2</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 7.95pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Ribeir&atilde;o da Estiva</FONT></TD>
    <TD STYLE="padding-right: 1.65pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">0.1</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.7pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">0.1</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 3.35pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">0.1</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 7.95pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">S&atilde;o Louren&ccedil;o</FONT></TD>
    <TD STYLE="padding-right: 1.65pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">3.1</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.7pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">3.1</FONT></TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 3.3pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">1.6</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 7.95pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Guarulhos</FONT></TD>
    <TD STYLE="padding-right: 1.65pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">0.3</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.65pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">0.3</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 3.35pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>-</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 7.95pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>Total</B></FONT></TD>
    <TD STYLE="padding-right: 1.65pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>63.4</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.65pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>62.9</B></FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 3.25pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>60.9</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 7pt Times New Roman,serif; margin: 0 0pt 3pt; text-align: justify; text-indent: 18pt">&nbsp;</P>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman,serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27.55pt"></TD><TD STYLE="width: 18.1pt"><FONT STYLE="font-size: 8pt; letter-spacing: -0.05pt">(1)</FONT></TD><TD><FONT STYLE="font-size: 8pt">Average of the year ended December 31, 2020, 2019 and 2018.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman,serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27.55pt"></TD><TD STYLE="width: 18.1pt"><FONT STYLE="font-size: 8pt; letter-spacing: -0.05pt">(2)</FONT></TD><TD><FONT STYLE="font-size: 8pt">At the start of 2018, the region served by the Baixo Cotia system began to be supplied by the S&atilde;o
Louren&ccedil;o system.</FONT></TD></TR></TABLE>

<P STYLE="font: 8pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The Guarapiranga and
Billings reservoirs and a portion of some of the reservoirs of the Alto Tiet&ecirc; system are owned by other companies controlled by
the State. In the cities of the interior region of S&atilde;o Paulo, our principal source of water consists of surface water from nearby
rivers and from wells, whereas in coastal areas, our principal source of water consists of surface water from rivers and mountain springs.
For additional information on the Alto Tiet&ecirc; system, see &#8220;Item 7.B. Related Party Transactions&#8212;Transactions with the
State of S&atilde;o Paulo&#8212;Agreements with the State.&#8221;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Statewide, we estimate
that we are able to supply nearly all of the demand for water in all of the areas where we operate, subject to droughts and extraordinary
climate events. We installed 220.4, 204.8 and 199.1 thousand new water connections in 2020, 2019 and 2018, respectively. The interconnected
water system of the S&atilde;o Paulo metropolitan region serves 30 municipalities, of which 29 are operated directly by us under this
system. Through this system, we serve the other two municipalities on a wholesale basis whereas distribution is the responsibility of

the companies or departments related to each municipality.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In order to reach the
final customer, the water is stored and transported through a complex and interconnected system. This water system requires permanent
operational supervision, engineering inspection, maintenance, and quality monitoring and measurement control.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">To ensure the continuous
provision of regular water supply, we intend to invest R$21.0 billion from 2021 to 2025 to increase our water production and distribution
capacities as well as to improve the water supply systems. In 2020, our total investment in water supply systems amounted to R$2.1 billion,
of which R$1.6 billion were invested in the S&atilde;o Paulo metropolitan region.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Water Treatment</I></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We treat all water at
our water treatment facilities prior to dispatching it to our water distribution network. We operate 251 treatment facilities, of which
ten are a part of the Metropolitan Production System&#8212;located in the S&atilde;o Paulo metropolitan region and account for approximately
70.0% of all water we produced in 2020. The type of treatment used depends on the nature of the source and quality of the untreated water.
For example, water abstracted from rivers requires more treatment than water withdrawn from groundwater sources. All of the water we treat
receives fluoridation treatment.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Water Distribution</I></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We distribute water
through our networks of water pipes and water transmission lines. Storage tanks and pumping stations regulate the volume of water flowing
through the networks in order to maintain adequate pressure and continuous water supply.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The following table
sets forth the total number of kilometers of water pipes and water transmission lines and the number of connections in our network as
of the dates indicated:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 11pt">
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="6" STYLE="padding-right: 10pt; height: 9.7pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.75pt"><FONT STYLE="font-size: 8pt"><B>As of December 31,</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 10pt; width: 63%; height: 16.6pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: black 1pt solid; width: 11%; padding-top: 6.5pt; padding-right: 10pt; height: 16.6pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt"><B>2020</B></FONT></TD>
    <TD STYLE="padding-right: 10pt; border-top: Black 1pt solid; width: 2%">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: black 1pt solid; width: 11%; padding-top: 6.5pt; padding-right: 10pt; padding-left: 22.1pt; height: 16.6pt; font-family: Times New Roman,serif; text-align: center; line-height: 9.15pt"><FONT STYLE="font-size: 8pt"><B>2019</B></FONT></TD>
    <TD STYLE="padding-right: 10pt; border-top: Black 1pt solid; width: 2%">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: black 1pt solid; width: 11%; padding-top: 6.5pt; padding-right: 10pt; height: 16.6pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt"><B>2018</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-right: 10pt; padding-left: 3pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Water distribution pipes and water transmission lines (in kilometers)</FONT></TD>
    <TD STYLE="padding-right: 10pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">87,568</FONT></TD>
    <TD STYLE="padding-right: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; padding-left: 22.1pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: center; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">81,324</FONT></TD>
    <TD STYLE="padding-right: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">75,519</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 10pt; padding-left: 3pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.15pt"><FONT STYLE="font-size: 8pt">Number of connections (in thousands)</FONT></TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.15pt"><FONT STYLE="font-size: 8pt">10,088</FONT></TD>
    <TD STYLE="padding-right: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; padding-left: 22.1pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: center; line-height: 8.15pt"><FONT STYLE="font-size: 8pt">9,933</FONT></TD>
    <TD STYLE="padding-right: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.15pt"><FONT STYLE="font-size: 8pt">9,053</FONT></TD></TR>
</TABLE>
<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">More than 90% of the water pipes
in our water distribution network are made of cast iron or polyvinylchloride, or PVC. Distribution pipes at customers&#8217; residences
typically are made from high-density polyethylene tubing. Our water transmission lines are mostly made of steel, cast iron or concrete.</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">As of December 31, 2020,
our water distribution pipes and water transmission lines included: (i) 46,202 kilometers in the S&atilde;o Paulo metropolitan region;
and (ii) 41,366 kilometers in the Regional Systems.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">As of that date, we had
423 storage tanks in the S&atilde;o Paulo metropolitan region with a total capacity of 2.3 million cubic meters, and 2,124 storage tanks
in the Regional Systems. Furthermore, we had <FONT STYLE="letter-spacing: -0.15pt">513</FONT> treated water pumping stations in the S&atilde;o
Paulo metropolitan region aqueduct system, including stations at treatment facilities, intermediate trunk transfer pumping stations and
small booster stations serving local areas.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Water transmission lines
that require maintenance are cleaned and their lining is replaced. We are typically notified of water main fractures or breaks by the
public through a toll-free number maintained by us. We consider the condition of the water pipes and water transmission lines in the S&atilde;o
Paulo metropolitan region to be adequate as of the date of this annual report. Due to age, external factors such as traffic, the dense
population, and commercial and industrial development, water pipes and water transmission lines in the S&atilde;o Paulo metropolitan region
are somewhat more susceptible to degradation than those in the Regional Systems. To counter these effects, we have a maintenance program
in place for water pipes and water transmission lines that is intended to address anticipated fractures and clogs due to brittleness and
encrustation, and to help ensure water quality in the region.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The new customers
whose water pipes are more than 20 meters away from the water transmission lines are responsible for covering part of the costs of connecting
to our water distribution network. They must cover the costs of connecting to the network from the customer&#8217;s premises, including
costs of purchasing and installing the water meter and related labor costs. We perform the installation of the water meter and conduct
periodical inspections and measurements. After completion of installation, the customer is responsible for the water meter.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The following table sets forth projected new water connections for
the periods indicated in thousands:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 11pt">
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: right; padding-right: 10pt; width: 41%; height: 14.55pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; width: 9%; padding-top: 4.4pt; padding-right: 10pt; height: 14.55pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt"><B>2021</B></FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; width: 9%; padding-top: 4.4pt; padding-right: 10pt; height: 14.55pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt"><B>2022</B></FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; width: 9%; padding-top: 4.4pt; padding-right: 10pt; height: 14.55pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt"><B>2023</B></FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; width: 9%; padding-top: 4.4pt; padding-right: 10pt; height: 14.55pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt"><B>2024</B></FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; width: 9%; padding-top: 4.4pt; padding-right: 10pt; height: 14.55pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt"><B>2025</B></FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; width: 9%; padding-top: 4.4pt; padding-right: 10pt; height: 14.55pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt"><B>2021 &#8211; 2025</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-right: 10pt; padding-left: 6pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">S&atilde;o Paulo metropolitan region</FONT></TD>
    <TD STYLE="padding-right: 10pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">135</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">135</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">140</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">140</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">140</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">690</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 10pt; padding-left: 6pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Regional Systems</FONT></TD>
    <TD STYLE="padding-right: 10pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">57</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">57</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; padding-left: 19.45pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">60</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">60</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">60</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">294</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-right: 10pt; padding-left: 6pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>Total</B></FONT></TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>192</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>192</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; padding-left: 19.45pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>200</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>200</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>200</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>984</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Water Loss</I></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The difference between the volume of water produced and the volume
of water invoiced generally represents both physical and non-physical water loss.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The Water Billed Loss
Index represents the quotient of (i) the difference between (a) the total volume of water produced minus (b) the total volume of water
invoiced plus (c) the volume of water excluded from our calculation of water loss, divided by (ii) the total volume of water produced.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The Water Metered Loss
Index represents the quotient of (i) the difference between (a) the total volume of water produced minus (b) the total volume of water
measured minus (c) the volume of water that we exclude from our calculation of water loss, divided by (ii) the total volume of water produced.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The Water Loss per Connection
per day measured in liters per connection per day represents the quotient of (i) the average annual water loss, divided by the average
number of active water connections multiplied by the number of days of the year. This calculation method is based on worldwide market
practice for the sector.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We exclude the following
from our calculation of water loss: (i) water discharged for periodic maintenance of water transmission lines and water storage tanks;
(ii) water supplied for municipal uses such as firefighting; (iii) water we consume in our facilities; and (iv) estimated water loss related
to the supply of water to shantytowns <I>(favelas)</I>.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Among the principal indicators utilized to measure rates of water
loss are the following:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 11pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 9pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 9pt">Water Billed Loss Index (WBLI), in %;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 11pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 9pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 9pt">Water Metered Loss Index (based on metered consumption) (WMLI); and</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 11pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 9pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 9pt">Water Loss per Connection, (TLDC) in liters per connection per day.</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">These indicators are calculated by applying the following formulas:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" ALIGN="CENTER" STYLE="width: 50%; border-collapse: collapse; font-size: 11pt">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 34%; padding-left: 12.15pt; height: 10.65pt; font-family: Times New Roman,serif; line-height: 9.65pt"><FONT STYLE="font-size: 9pt">WBLI =</FONT></TD>
    <TD STYLE="width: 66%; padding-right: -7.2pt; padding-left: 17pt; height: 10.65pt; font-family: Times New Roman,serif; text-align: center; line-height: 9.65pt"><FONT STYLE="font-size: 9pt"><U>&nbsp;&#9;V</U></FONT><U><FONT STYLE="font-size: 6pt">produced </FONT><FONT STYLE="font-size: 9pt">(V</FONT><FONT STYLE="font-size: 6pt">invoiced </FONT><FONT STYLE="font-size: 9pt">+ V</FONT><FONT STYLE="font-size: 6pt">used</FONT><FONT STYLE="font-size: 9pt">)&#9;</FONT></U></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="height: 15.8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 0.25pt; padding-right: 8.9pt; padding-left: 32.6pt; height: 15.8pt; font-family: Times New Roman,serif; text-align: center"><FONT STYLE="font-size: 9pt">V</FONT><FONT STYLE="font-size: 6pt">produced</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 4.8pt; padding-left: 11.1pt; height: 15.85pt; font-family: Times New Roman,serif; line-height: 10.05pt"><FONT STYLE="font-size: 9pt">WMLI =</FONT></TD>
    <TD STYLE="padding-top: 4.75pt; padding-right: -7.2pt; padding-left: 17pt; height: 15.85pt; font-family: Times New Roman,serif; text-align: center; line-height: 10.1pt"><FONT STYLE="font-size: 9pt"><U>&nbsp;&#9;V</U></FONT><U><FONT STYLE="font-size: 6pt">produced </FONT><FONT STYLE="font-size: 9pt">&#8211; (V</FONT><FONT STYLE="font-size: 6pt">measured </FONT><FONT STYLE="font-size: 9pt">+ V</FONT><FONT STYLE="font-size: 6pt">used</FONT><FONT STYLE="font-size: 9pt">)&#9;</FONT></U></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="height: 15.85pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 8.9pt; padding-left: 32.6pt; height: 15.85pt; font-family: Times New Roman,serif; text-align: center"><FONT STYLE="font-size: 9pt">V</FONT><FONT STYLE="font-size: 6pt">produced</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 4.8pt; padding-left: 10pt; height: 15.8pt; font-family: Times New Roman,serif; line-height: 10.05pt"><FONT STYLE="font-size: 9pt">TLDC =</FONT></TD>
    <TD STYLE="padding-top: 4.75pt; padding-right: -7.2pt; padding-left: 17pt; height: 15.8pt; font-family: Times New Roman,serif; text-align: center; line-height: 10.05pt"><FONT STYLE="font-size: 9pt"><U>&nbsp;&#9;V</U></FONT><U><FONT STYLE="font-size: 6pt">produced </FONT><FONT STYLE="font-size: 9pt">&#8211; (V</FONT><FONT STYLE="font-size: 6pt">measured </FONT><FONT STYLE="font-size: 9pt">+ V</FONT><FONT STYLE="font-size: 6pt">used</FONT><FONT STYLE="font-size: 9pt">)&#9;</FONT></U></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="height: 10.65pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 0.25pt; padding-right: 8.9pt; padding-left: 32.6pt; height: 10.65pt; font-family: Times New Roman,serif; text-align: center; line-height: 9.35pt"><FONT STYLE="font-size: 9pt">N</FONT><FONT STYLE="font-size: 6pt">connection x No. of days of a given period</FONT></TD></TR>
</TABLE>
<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0 10pt 117.6pt">Where:</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0 10pt 117.6pt"><B>V<FONT STYLE="font-size: 6pt">produced</FONT></B>: corresponds
to the volume of water produced at a given period;</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0 10pt 117.6pt"><B>V<FONT STYLE="font-size: 6pt">billed</FONT></B>: corresponds to
the volume of water billed at a given period;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 3.15pt 0 10pt 117.6pt"><B>V<FONT STYLE="font-size: 6pt">measured</FONT></B>: corresponds
to the volume of water measured at a given period;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 19.3pt 10pt 117.6pt"><B>V<FONT STYLE="font-size: 6pt">used</FONT></B>: corresponds
to the volume of water used for operational, public, private and social needs (supply shantytown areas) at a given period; and</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0 10pt 117.6pt"><B>N<FONT STYLE="font-size: 6pt">connections</FONT></B>: corresponds
to the average number of active water connections.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Using this calculation
method, as of December 31, 2020, we experienced 299 liter/connection per day of water loss in the S&atilde;o Paulo metropolitan region
and <FONT STYLE="letter-spacing: -0.3pt">207</FONT> liter/connection per day of water loss in the Regional Systems, averaging <FONT STYLE="letter-spacing: -0.3pt">263
</FONT>liter/connection of water loss per day. We have a Program for Reduction of Water Loss in place that aims to reduce total water
loss to around <FONT STYLE="letter-spacing: -0.05pt">268</FONT> liters/connection per day, and the Water Metered Loss Index to <FONT STYLE="letter-spacing: -0.05pt">29.7</FONT>%
by 2021.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Real water loss (water physically
lost) decreased from 22.2% in December 2008 to 17.4% in December 2020.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our strategy to reduce water loss
has two approaches:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.55pt">reduction in the level of physical loss, which results mainly from leakage. To
this end we are replacing and repairing water transmission lines and pipes and installing probing and other equipment, including strategically
located pressure regulating valves; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.55pt">reduction of non-physical loss, which results primarily from the inaccuracy of
our water meters installed at our customers&#8217; premises and from clandestine and illegal use. To this end we are upgrading and replacing
inaccurate water meters, increase anti-fraud actions and expanding our anti-fraud personnel.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We are taking measures
to decrease physical loss by reducing response time to fix leakages and by better monitoring of non-visible water main fractures. Among
other initiatives, we have adopted the following measures to reduce physical water loss:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 8.8pt; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.4pt">the introduction of technically advanced valves to regulate water pressure throughout
our water transmission lines in order to maintain appropriate water pressure downstream. These valves are programmed to respond automatically
to variations in demand. During peak usage, the flow of water in the pipes is at its highest point; however, when demand decreases, pressure
builds up in the water transmission lines and the resulting stress on the network can cause significant water loss through cracks and
an increase in ruptures of the pipes. The technically advanced valves are equipped with probes programmed to feed data to the valve in
order to reduce or increase pressure to the water transmission lines as water usage fluctuates; the reconfiguration of interconnected
water distribution to permit the distribution of water at lower pressure;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 8.8pt; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.4pt">the implementation of routine operational leak detection surveys to reduce overall
water loss;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 8.8pt; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.4pt">the monitoring of and improved accounting with respect to water connections, especially
for large volume customers;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 8.8pt; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.4pt">regular checking on inactive customers and monitoring non-residential customers
that are accounted for as residential customers and, therefore, billed at a lower rate;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 8.8pt; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.4pt">preventing fraud with the use of new, more sophisticated water meters that are
more accurate and less prone to tampering;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 8.8pt; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.4pt">installing water meters where none are present; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 8.8pt; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.4pt">conducting preventive maintenance of existing and newly installed water meters.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Water Quality</I></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We believe that we supply
high quality treated water that is consistent with the standards set by Brazilian law, which are similar to the standards set in the United
States of America and Europe. Pursuant to the Brazilian Ministry of Health (<I>Minist&eacute;rio da Sa&uacute;de</I>) regulations, we
have significant statutory obligations regarding the quality of treated water.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">In general, the state
of S&atilde;o Paulo has excellent water quality from underground or surface water sources. However, high rates of population growth, increased
urbanization and disorganized occupation of some areas of the S&atilde;o Paulo metropolitan region have reduced the quantity and quality
of water available to serve the population in the southern area of the S&atilde;o Paulo metropolitan region and in the coastal region.
Currently, we successfully treat this water to make it potable. We are also investing in improvements of our water transmission lines
and our treatment systems to ensure the quality and availability of water for the upcoming years.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Water quality is monitored at
all stages of the distribution process, including at the water sources, water treatment facilities and in the distribution network. We
have 15 regional laboratories, one central laboratory, and laboratories located in all water treatment facilities that monitor water
quality, as required by our standards and those set by law. Our laboratories analyze an average of 90 thousand samples per month on distributed
water, with samples collected from residences. Our central laboratory located in the city of S&atilde;o Paulo is responsible for organic
compound analysis using the chromatographic and spectrometric methods as well as heavy metals analysis by Inductively Coupled Plasma
(ICP). Our central laboratory and 13 of our regional laboratories have obtained the ABNT NBR ISO IEC 17025 accreditation (accreditation
for general requirements for the competence of testing and calibration laboratories) awarded by the National Institute of Metrology,
Quality and Technology, or INMETRO.</P>
<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"></P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">All chemical products
used for water treatment are analyzed and follow strict specifications set out in recommendations made by the National Health Foundation
(<I>Funda&ccedil;&atilde;o Nacional de Sa&uacute;de</I>), or NHF, ABNT, and the National Standard Foundation, or NSF, and the American
Water Works Association, or AWWA, to eliminate toxic substances that are harmful to human health. From time to time, we face problems
with the proliferation of algae, which may cause an unpleasant taste and odor in the water. In order to mitigate this problem, we work
on: (i) fighting algae growth at the water source and (ii) using advanced treatment processes at the water treatment facilities that involve
the use of powdered activated carbon and oxidation by potassium permanganate. The algae growth creates significant additional costs for
water treatment because of the higher volumes of chemicals used to treat the water. We also participate in the Clean Stream Program to
clean important streams in the city of S&atilde;o Paulo. Other initiatives also aimed at improving the water quality in the water sources
located in the of S&atilde;o Paulo metropolitan region are <I>Nossa Guarapiranga Pr&oacute;-Conex&atilde;o </I>and <I>&Aacute;gua Legal
Program</I>. See &#8220;&#8212;Main Projects of Our Capital Expenditure Program&#8212; Clean Stream Program,&#8221; and &#8220;&#8212;Other
Policies and Programs&#8212;Nossa Guarapiranga, <I>Pr&oacute;-Conex&atilde;o and &Aacute;gua Legal Program</I>.&#8221;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We believe that
there are no material instances where our standards are not being met. However, we cannot be certain that future breaches of these standards
will not occur.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Fluoridation</I></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">As required by Brazilian
law, we add fluoride to the water at our treatment facilities prior to its distribution into the water supply network. Fluoridation primarily
consists of adding fluorosilicic acid to water at between 0.6 mg/L and 0.8 mg/L to assist in the prevention of tooth decay among the population.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt">Sewage Operations</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We are responsible for
the collection, removal, treatment and final disposal of sewage. As of December 31, 2020, we collected approximately 84% and 87% of all
the sewage produced in the municipalities in which we operate in the S&atilde;o Paulo metropolitan region and in the Regional Systems,
respectively. During <FONT STYLE="letter-spacing: -0.4pt">20</FONT>20, we collected approximately <FONT STYLE="letter-spacing: -0.4pt">85</FONT>%
of all the sewage produced in the municipalities in which we operated in the state of S&atilde;o Paulo. We installed 259 thousand, 237
thousand and 215.3 thousand new sewage connections in 2020, 2019 and 2018, respectively.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Sewage System</I></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The purpose of our sewage
system is to collect and treat sewage and to adequately dispose of the treated sewage. As of December 31, 2020, we were responsible for
the operation and maintenance of 59,660 kilometers of sewage lines, of which approximately 31,596 kilometers are located in the S&atilde;o
Paulo metropolitan region and 28,064 kilometers are located in the Regional Systems, respectively.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The following table
sets forth the total number of kilometers of sewage lines and the total number of sewage connections in our network for the periods indicated:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 11pt">
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="6" STYLE="padding-right: 10pt; height: 9.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.8pt"><FONT STYLE="font-size: 8pt"><B>As of December 31,</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 10pt; width: 63%; height: 15.9pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: black 1pt solid; width: 11%; padding-top: 5.75pt; padding-right: 10pt; padding-left: 5.85pt; height: 15.9pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt"><B>2020</B></FONT></TD>
    <TD STYLE="padding-right: 10pt; border-top: Black 1pt solid; width: 2%">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: black 1pt solid; width: 11%; padding-top: 5.75pt; padding-right: 10pt; padding-left: 5.85pt; height: 15.9pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt"><B>2019</B></FONT></TD>
    <TD STYLE="padding-right: 10pt; border-top: Black 1pt solid; width: 2%">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: black 1pt solid; width: 11%; padding-top: 5.75pt; padding-right: 10pt; padding-left: 5.85pt; height: 15.9pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt"><B>2018</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-right: 10pt; padding-left: 6pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Sewage lines (in kilometers)</FONT></TD>
    <TD STYLE="padding-right: 10pt; padding-left: 5.85pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">59,660</FONT></TD>
    <TD STYLE="padding-right: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; padding-left: 5.85pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">55,983</FONT></TD>
    <TD STYLE="padding-right: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; padding-left: 5.85pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">51,788</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 10pt; padding-left: 6pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.15pt"><FONT STYLE="font-size: 8pt">Sewage connections (in thousands)</FONT></TD>
    <TD STYLE="padding-right: 10pt; padding-left: 5.85pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">8,518</FONT></TD>
    <TD STYLE="padding-right: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; padding-left: 5.85pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.15pt"><FONT STYLE="font-size: 8pt">8,326</FONT></TD>
    <TD STYLE="padding-right: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; padding-left: 5.85pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.15pt"><FONT STYLE="font-size: 8pt">7,495</FONT></TD></TR>
</TABLE>
<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our sewage system
comprises a number of systems built at different times and constructed primarily from clay pipes and, more recently, PVC tubing. Sewage
lines larger than 0.5 meters in diameter are primarily made of concrete. Our sewage system is generally designed to operate by gravitational
flow, although pumping stations are required in certain parts of the system to ensure the continuous flow of sewage. Where pumping stations
are required, we use sewage lines made of cast iron.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The public sewage
system operated by us was structured in order to receive, in addition to household effluents, a portion of non-domestic effluents (such
as industrial sewage and sewage from other non-domestic sources) for treatment together with household effluents. Non-domestic effluents
have characteristics that are qualitatively and quantitatively different from household effluents. As a result, the discharge of non-domestic
effluents into the public sewage system is subject to compliance with specific legal demands with the purpose of protecting the sewage
collection and treatment systems, the health and safety of operators and the environment. The current environmental legislation establishes
standards for the discharge of these effluents into the public sewage system and stipulates that such effluents be subject to pretreatment.
These standards are defined in State Decree No. 8,468/1976.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Before the discharge
is permitted, we carry out acceptance studies that assess the capacity of the public sewage system to receive it as well as the compliance
with regulations. Upon the conclusion of these studies, the technical and commercial conditions for receiving the discharge are established,
which are then formalized in a document signed by us and the effluent producer. Failure to comply with these conditions can lead to the
application of penalties by us. In extreme cases, the State of S&atilde;o Paulo Environmental Company (<I>Companhia Ambiental do Estado
de S&atilde;o Paulo</I>), or CETESB, is notified in order for the applicable measures to be taken. Effluents from our treatment facilities
must comply with limitation guidelines for release of effluents into receiving water bodies. Additionally, the quality of the water in
the receiving water body must not be impaired by the release of such effluents, as established by State Law No. 997/1976 regulated by
State Decree No. 8,468/1976 and Conama Resolution No. 357/2005, as amended by Conama Resolution No. 430/2011 and Conama Resolution No.
397/2008.</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">We considered the condition
of the sewage lines in the S&atilde;o Paulo metropolitan region to be adequate as of the date of this annual report. Due to a greater
volume of sewage collected, a higher population and more extensive commercial and industrial development, the sewage lines in the S&atilde;o
Paulo metropolitan region are more deteriorated than those of the Regional Systems. To counter the effects of deterioration, we maintain
an ongoing program for the maintenance of sewage lines intended to address anticipated fractures arising from obstructions caused by system
overloads.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Unlike the S&atilde;o
Paulo metropolitan region, the interior region of S&atilde;o Paulo State does not generally suffer obstructions caused by sewage system
overload. The coastal region, however, experiences obstructions in its sewage lines primarily due to infiltration of sand, especially
during the rainy season in the summer months. In addition, the sewage coverage ratio in the coastal region is lower than in the other
regions served by us, at approximately 82% as of December 31, 2020.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">New sewage connections
are made on substantially the same basis as connections to water lines: we assume the cost of installation for the first 20 meters of
sewage lines from the sewage network to all customers&#8217; sewage connections and the customer is responsible for the remaining costs.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The following table sets forth projected new sewage connections
for the periods indicated:</P>

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  <TR STYLE="text-align: right; vertical-align: bottom">
    <TD STYLE="padding-right: 10pt; width: 29%; height: 8.8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; width: 11%; height: 8.8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; width: 1%">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; width: 11%; height: 8.8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; width: 1%">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; width: 11%; height: 8.8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; width: 1%">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; width: 11%; height: 8.8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; width: 1%">&nbsp;</TD>
    <TD STYLE="width: 11%; padding-right: 10pt; height: 8.8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.85pt">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; width: 1%">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; width: 11%">
    <P STYLE="font: 8pt Times New Roman,serif; margin: 0; text-align: right"><B><I>in thousands</I></B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 10pt; height: 13.8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; border-top: Black 1pt solid; height: 13.8pt">
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 4.15pt 0 0; text-align: right; border-bottom: black 1pt solid"><B>2021</B></P></TD>
    <TD STYLE="padding-right: 10pt; border-top: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; border-top: Black 1pt solid; height: 13.8pt">
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 4.15pt 0 0; text-align: right; border-bottom: black 1pt solid"><B>2022</B></P></TD>
    <TD STYLE="padding-right: 10pt; border-top: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; border-top: Black 1pt solid; height: 13.8pt">
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 4.15pt 0 0; text-align: right; border-bottom: black 1pt solid"><B>2023</B></P></TD>
    <TD STYLE="padding-right: 10pt; border-top: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; border-top: Black 1pt solid; height: 13.8pt">
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 4.15pt 0 0; text-align: right; border-bottom: black 1pt solid"><B>2024</B></P></TD>
    <TD STYLE="padding-right: 10pt; border-top: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; border-top: Black 1pt solid; height: 13.8pt">
    <P STYLE="font: 8pt/8.75pt Times New Roman,serif; margin: 3.6pt 0 0; text-align: right; border-bottom: black 1pt solid"><B>202<U>5</U></B></P></TD>
    <TD STYLE="padding-right: 10pt; border-top: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; border-top: Black 1pt solid; height: 13.8pt">
    <P STYLE="font: 8pt/8.75pt Times New Roman,serif; margin: 3.6pt 0 0; text-align: right; border-bottom: black 1pt solid"><B>2021</B><FONT STYLE="font-family: Inconsolata">-</FONT><B>2025</B></P></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-right: 10pt; padding-left: 5.75pt; height: 8.8pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">S&atilde;o Paulo metropolitan region</FONT></TD>
    <TD STYLE="padding-right: 10pt; height: 8.8pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">176</FONT></TD>
    <TD STYLE="padding-right: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; height: 8.8pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">177</FONT></TD>
    <TD STYLE="padding-right: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; height: 8.8pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">170</FONT></TD>
    <TD STYLE="padding-right: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; height: 8.8pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">170</FONT></TD>
    <TD STYLE="padding-right: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; height: 8.8pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">170</FONT></TD>
    <TD STYLE="padding-right: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; height: 8.8pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">863</FONT></TD></TR>

  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 10pt; padding-left: 5.75pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Regional Systems</FONT></TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">70</FONT></TD>
    <TD STYLE="padding-right: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">70</FONT></TD>
    <TD STYLE="padding-right: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">70</FONT></TD>
    <TD STYLE="padding-right: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">70</FONT></TD>
    <TD STYLE="padding-right: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">70</FONT></TD>
    <TD STYLE="padding-right: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">350</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-right: 10pt; padding-left: 5.75pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>Total</B></FONT></TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>246</B></FONT></TD>
    <TD STYLE="padding-right: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>247</B></FONT></TD>
    <TD STYLE="padding-right: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>240</B></FONT></TD>
    <TD STYLE="padding-right: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>240</B></FONT></TD>
    <TD STYLE="padding-right: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>240</B></FONT></TD>
    <TD STYLE="padding-right: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>1,213</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 11.5pt Times New Roman,serif; margin: 0.55pt 0 10pt">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Sewage Treatment and Disposal</I></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In 2020, approximately
64% and 99% of the consumer units of the sewage services used our sewage treatment system in the S&atilde;o Paulo metropolitan region
and the Regional Systems, respectively, or 76% of the consumer units of our sewage services in the state of S&atilde;o Paulo, was connected
at our treatment facilities and afterwards discharged into receiving water bodies such as rivers and the Atlantic Ocean, in accordance
with applicable legislation. Though we have not yet reached full coverage of sewage collection and treatment services in the regions where
we operate, we are making efforts to reach this goal.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We currently operate
eight ocean outfalls and 564 sewage treatment facilities, of which the five largest, located in the S&atilde;o Paulo metropolitan region,
have a treatment capacity of approximately 24.5 cubic meters of sewage per second.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In the S&atilde;o Paulo metropolitan region, the treatment process
used by most treatment facilities is the activated sludge process.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Sewage treatment in
the Regional Systems will vary according to the particularities of each area. In the interior region of S&atilde;o Paulo State, treatment
consists largely of stabilization ponds. There are 489 secondary treatment facilities in the interior region of S&atilde;o Paulo State
that have treatment capacity of approximately 16.7 cubic meters of sewage per second. Similar to our disposal process for treated sewage
collected in the S&atilde;o Paulo metropolitan region, the majority of sewage collected in the coastal region receives treatment and disinfection
and is then discharged into rivers and also into the Atlantic Ocean through our ocean outfalls, in accordance with applicable legislation.
We have 43 sewage treatment facilities in the coastal region.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We are a party to
a number of legal proceedings related to environmental matters. See &#8220;Item 8.A. Financial Statements and Other Financial Information&#8212;
Legal Proceedings.&#8221; In addition, our capital expenditure program includes projects to increase the amount of sewage that we treat.
See &#8220;Item 4.A. History and Development of the Company&#8212;Capital Expenditure Program&#8221; and &#8220;Item 4.B. Business Overview&#8212;Environmental
Matters&#8212;Environmental Regulation&#8212; Sewage Requirements.&#8221;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Sludge Disposal</I></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The generation of sludge
is inherent to the sanitation cycle. The treatment of water and sewage produces residue which needs to be disposed appropriately to prevent
harm to the environment. Sludge removed from the treatment process typically contains water and a very small proportion of solids. We
use filter presses, belt filter presses, drying beds and centrifugation machines, among other processes, to dewater the sludge, which
facilitates and reduces the cost of transportation and final disposal. In addition, after dehydration, the calorie value of the sludge
increases, and the conditions for its mixing with other components improve, which can be an opportunity for the advancement of new uses
and products. Our technological innovation actions aim to test technologies seeking full scale use of sludge in our operations.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Currently, the sludge
generated through our activities goes mainly to landfills authorized to receive it. In some cases, in return, we treat the leachate generated
in these landfills.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Current legislation and
the population at large demand advances in the search for alternative technologies that minimize the generation of and find beneficial
uses for sludge. In light of these demands, we work on several fronts, seeking innovative approaches to the destination and final disposal
of sludge. For instance, since 2018 we produce an agricultural organic fertilizer in the municipality of Botucatu, <I>Sabesf&eacute;rtil</I>,
which is produced by biodrying sewage sludge. This project was approved by the Ministry of Agriculture and allows for the sale of such
fertilizer.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Additionally, using financing
from Funding Authority for Studies and Projects (<I>Financiadora de Estudos e Projetos</I>, or FINEP), we are also developing two other
projects. The first project is a plasma gasification system which uses specialist technology to transform sludge from sewage treatment
plants into a solid vitreous product, weighing 5% of its initial weight, which can be re-used in construction work. The second project
consists of a sludge dryer that uses sunlight and automated processes, resulting in a final product that weighs 25% of its initial weight.</P>
<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"></P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Sludge disposal must
comply with State and Federal law requirements, such as Federal Law No. 12,305/2010, regulated by Federal Decree No. 7,404/2010, State
Law No. 12,300/2006, regulated by State Decree No. 54,645/2009, and CONAMA Resolution No. 498/2020, which revoked CONAMA Resolution No.
375/2006, introducing new guidelines for the use of sewage sludge in the soil. Therefore, in addition to agricultural use, it is possible
to use sludge for the recovery of degraded soils, creating opportunities for using sludge from sewage treatment plants in the interior
of the State of S&atilde;o Paulo as a soil conditioner, due to its proximity to farms and favorable sludge conditions. This change opens
a new opportunity for the use of sludge which corresponds to the sewage treatment of approximately 8 million inhabitants.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our technical staff participate
into different thematic groups of the sanitation sector, which contributes to the technical improvement of the regulations which apply
to the use and appropriate disposal of the waste.</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 10pt">Principal Markets in Which We Operate</P>


<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">As of December 31, 2020,
we operated water and sewage systems in 375 of the 645 municipalities in the state of S&atilde;o Paulo. In addition, we supplied water
on a wholesale basis to two municipalities located in the S&atilde;o Paulo metropolitan region with a total population of approximately
0.6 million people.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The following table provides a breakdown of gross revenues from sanitation
services by geographic market for the years indicated:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 11pt">
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="6" STYLE="padding-right: 10.1pt; height: 9.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.8pt"><FONT STYLE="font-size: 8pt"><B>Year ended December 31,</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 67%; height: 14.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 10%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 4pt; padding-right: 3.5pt; height: 14.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt"><B>2020</B></FONT></TD>
    <TD STYLE="width: 2%; border-top: black 1pt solid; height: 14.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 9%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 4pt; padding-right: 3.55pt; height: 14.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt"><B>2019</B></FONT></TD>
    <TD STYLE="width: 2%; border-top: black 1pt solid; height: 14.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 10%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 4pt; padding-right: 9.8pt; height: 14.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt"><B>2018</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="6" STYLE="padding-right: 5.9pt; height: 10.6pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt"><I>(in millions of R$)</I></FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">S&atilde;o Paulo metropolitan region</FONT></TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">10,722.4</FONT></TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">11,849.8</FONT></TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 6.2pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">10,295.5</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 6pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Regional Systems</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">4,435.4</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">4,284.3</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 6.2pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">3,958.1</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>Total</B></FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>15,157.8</B></FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>16,134.1</B></FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 6.2pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>14,253.6</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 9pt Times New Roman,serif; margin: 0.55pt 0 10pt">&nbsp;</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Competition</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">For contracts, where
the municipality delegates the provision of sanitation services to us, we have a natural monopoly. However, we also compete in the market
(see <I>Market competition </I>below<I>)</I>, in which we service consumers in specific segments using alternative sources of water.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt"><I>Natural monopoly</I></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">As of December 31, 2020,
we provided water and/or sewage services to 375 municipalities in the state of S&atilde;o Paulo under concession agreements and program
agreements. As of December 31, 2020, 8 of our concessions had expired. These 8 municipalities accounted for 0.3% of our total revenues
(excluding revenues relating to the construction of <FONT STYLE="letter-spacing: -0.4pt">the </FONT>concession infrastructure).</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">On December 31, 2020,
there were 270 municipalities operating their own water and/or sewage systems in the state of S&atilde;o Paulo, with a total population
of approximately 14.3 million, or approximately 32% of the population of the state.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The competition for municipal
concessions arises mainly from the municipalities, as they may commence bidding procedures which we may not win or resume the water and
sewage services that were granted to us and start providing these services directly to the local population. In this latter case, the
municipal governments would be required to indemnify us for the unamortized portion of our investment. See &#8220;&#8212;Risk Factors&#8212;Risks
Relating to Our Business&#8212;Municipalities may terminate our concessions before they expire in certain circumstances. The indemnification
payments we receive in such cases may be less than the value of the investments we made, or may be paid over an extended period, adversely
affecting our business, financial condition or results of operations.&#8221; In the past, municipal governments have terminated our concessions
agreements before the expiration date. Furthermore, municipal governments have tried to expropriate our assets in an attempt to resume
the provision of water and sewage services to local populations. See &#8220;Item 8.A. Financial Statements and Other Financial Information&#8212;Legal
Proceedings.&#8221;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">The New Legal Framework
for Basic Sanitation brought a profound change to the relationship between the municipality as granting authority and us as service provider
since it introduced the mandatory use of public bids for the execution of future contracts for the provision of sanitation services, which
has the potential to intensify competition between public companies and the private sector. See &#8220;&#8212;Risk Factors&#8212;Risks
Relating to Our Business&#8212; The New Legal Framework for Basic Sanitation prohibits program contracts for basic sanitation services,
resulting in uncertainties for our current and future concessions.&#8221;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Market competition</I></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In the state of S&atilde;o
Paulo, we face competition from private and municipal water and sewage service providers.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In recent years, we have
also experienced an increasing level of competition in the market for the supply of water, including to residential condominiums and non-residential
customers who collect their own water from undergrounds wells or use water trucks. Several large industrial customers located in municipalities
we serve also use their own wells to meet their water needs. This competition is taxed distinctly, and more than two thirds of the deep
wells are illegal and extract water without regular concessions. One of the reasons for the competition in respect of alternative sources
of water is generally the need for water with fewer technical specifications than the water made available to the public.</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">This trend has increased
in recent years, especially since the 2014-2015 water crisis, when non-residential customers and residential condominiums sought independent
solutions to supply water and to dispose of non-residential, commercial and industrial sludge in the S&atilde;o Paulo metropolitan region.
Private companies offer stand-alone water treatment solutions inside the facilities of their customers.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In order to retain these
clients, we have also established new tariff schedules for commercial and industrial customers in order to assist us in retaining these
customers under demand or take-or-pay contracts. As of December 31, 2020, we had 570 take-or-pay contracts. For more information on Take-or-pay
Contracts see &#8220;&#8212;Tariff Structure&#8212;Fixed Demand Agreements (Take-or Pay).&#8221;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Competition for new
municipalities</I></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">By prohibiting the renewal
of a program contract, the New Legal Framework for Basic Sanitation imposes mandatory bidding processes for municipalities to hire companies
providing basic sanitation services. This opened up a new business environment in which state-owned and private companies can compete.
Participating in a bidding process is now the only method of maintaining and/or expanding our market, whether in the State of S&atilde;o
Paulo or in other states.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">In September 2020, we
participated, for the first time, in a bidding process with a private partner, Igu&aacute; Saneamento S.A., the majority leader of the
consortium, carried out by the state of Alagoas in northeast Brazil, for the concession of water and sewage services in the Macei&oacute;
metropolitan area. The consortium we participated in was not successful, but it is possible that we will participate in other bids that
take place in the future, whether with or without partners.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">As of the date of this annual
report, we are participating in a public bid for the provision of water and sanitation services in the municipality of Orl&acirc;ndia
in the state of S&atilde;o Paulo. In addition to us, there are 18 other competitors. The criterion for this bid is the highest grant
(with a minimum grant of R$5 million). The winner of this bid has not been announced as of the date of this annual report.</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 10pt">Billing Procedures</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The procedure for billing
and payment of our water and sewage services is largely the same for all customer categories. <FONT STYLE="letter-spacing: -0.15pt">In
the current tariff structure, w</FONT>ater and sewage bills are based on water usage determined by monthly water meter readings. Larger
customers, however, have their meters read every 15 days to monitor consumption and thus avoid water losses resulting from leakages. Sewage
billing is included as part of the water bill and is based on the water meter reading.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The readings of the water
meters for billing purposes are carried out by our own team and by third parties through portable data collectors, using a mobile application
developed by us, with simultaneous printing and delivery of the bill to the customer or, when the customer so chooses, the bill can be
forwarded by mail to an address of the customer&#8217;s choice.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Water and sewage bills
can be paid at certain banks and other locations in the state of S&atilde;o Paulo. These funds are paid over to us after deducting average
banking fees ranging from R$0.29 to R$1.45 per transaction for collection and remittance of these payments. Customers must pay their water
and sewage bills by the due date if they wish to avoid paying a fine. We generally charge a penalty fee and interest on late bill payments.
In 2020, 2019 and 2018, we received payment of 93.0%, 93.7% and 93.8%, respectively, of the amount billed to our retail customers, and
93.0%, 93.8% and 94.1%, respectively, of the amount billed to those customers other than State entities, within 30 days after the due
date. In 2020, 2019 and 2018, we received 100.4%, 99.6% and 99.4%, respectively, of the amount billed to the State entities.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">In 2019, the consumption
monitoring contract for Internet of Things (&#8220;<B>IoT</B>&#8221;) networks was implemented in the metropolitan region of S&atilde;o
Paulo, in which we monitor the daily consumption of 100 thousand customers representing approximately 2% of the connections and 45% of
the Metropolitan region of S&atilde;o Paulo revenue. This format has helped us improve our customer care management. We believe this contract
model has become a benchmark in the utilities sector, as the entire management is carried out by monitoring the quantity and quality indicators
of the data delivered, an innovative approach in relation to telemetry in the sanitation sector.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">With respect to wholesale
supply, in 2020, 2019 and 2018, we received payment of 43.2%, 34.7% and 38.5%, respectively, of the amount billed within 30 days. The
reason for the reduction in the payments received within 30 days over the last three years is due to the fact that our bills for the municipalities
of Guarulhos and Santo Andr&eacute; are no longer included as part of this calculation as we have now signed contracts with those municipalities.
Prior to the signing of those contracts, they were included in this calculation as it includes court ordered payments.</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt">Customer relationship</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We constantly seek to
improve our services and modernize our relationships with our customers. In 2020, the digital transformation was accelerated by the need
for quick responses motivated by the COVID 19 pandemic, which lead us to diversify the pillars of our customer relationships.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">We closed our on-site
agencies in March 2020, seeking to readjust services by expanding digital and telephone channels by investing in simplifying processes
and adjusting customer relationship procedures, giving our customers more autonomy and enabling them to provide self-service. We have
three main digital channels: the virtual agency on our website, our Sabesp Mobile application, and <I>Sabesp F&aacute;cil</I>, a hotsite
developed at the outset of the COVID-19 pandemic, which enables the exchange of documents in digital form, eliminating the need to travel
from the client to a face-to-face service agency. These three channels together serve more than 70% of our monthly demands.</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">During 2020, we implemented
partnerships with the Iti and PicPay digital wallets, offering additional options for our customers to pay their water bills.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">In respect of telephone
services, we implemented several improvements in our processes and procedures, in addition to unifying our telephone service platform,
which brought greater flexibility and a larger portfolio of services to customers seeking assistance through this channel.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">The implementation of
a unified channel (<I>Omnichannel</I>) integrating all services and optimizing processes is still at the design stage, scheduled for completion
in 2021, and is aimed at further cost reduction and higher customer satisfaction.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">With these main pillars
we seek to improve customer satisfaction, which in 2020 was 86%, according to the annual satisfaction survey conducted by the GMR Market
Intelligence Institute, and modernize our customer relationships and bring about significant cost savings.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">We also continue to provide
an ombudsman service to customers. This channel exclusively handles complaints, suggestions, reports, critiques and information requests.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">In addition, to facilitate
access for customers with disabilities, we offer support in Brazilian Sign Language and our telephone channels have an option for people
with hearing and speech disabilities. For people with visual impairments, we issue bills in braille.</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt">Tariffs</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Tariff adjustments follow
the guidelines established by the Basic Sanitation Law and ARSESP regulations. The guidelines also establish procedural steps and the
terms for the annual adjustments. The adjustments have to be announced 30 days prior to the effective date of the new tariffs. Pursuant
to the most recent tariff revision, both the base date and future adjustments take place in April. Tariffs have historically been adjusted
once a year and for periods of at least 12 months. See &#8220;&#8212;Government Regulations Applicable to our Contracts&#8212;Tariff Regulation
in the State of S&atilde;o Paulo&#8221; for additional information regarding our tariffs.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The Basic Sanitation
Law, Federal Law No. 11,445/2007, as amended by Law No. 14,026/2020, states have been required to establish independent regulators responsible
for the regulation of basic sanitation services, including tariff regulation. To exercise this assignment, the State of S&atilde;o Paulo
enacted State Supplementary Law No. 1,025/2007, that established ARSESP, which regulates and supervises the services we provide to the
State and also to the municipalities that have agreed to its jurisdiction. The guidelines by which we readjust our tariffs are defined
pursuant to State Decree No. 41,446/1996, which were ratified by Federal Law No. 11,445/2007 and regulated by resolutions issued by ARSESP.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In regard to municipalities
that have not explicitly selected ARSESP as their regulator, the Basic Sanitation Law allows the municipality to create other regulatory
agencies of their own.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In November 2013 the
Regulatory Agency of S&atilde;o Bernardo do Campo was created. However, when the contract was signed with the municipality of S&atilde;o
Bernardo do Campo in 2019 the regulation and supervision of services were delegated to ARSESP. Furthermore, regional and municipal agencies
may continue to be created and may dispute with ARSESP regarding the regulation and oversight of our services. See &#8220;Item 3.D. Risk
Factor&#8212;Risks Relating to Our Business&#8212; Current regulatory uncertainty, especially with regard to the New Legal Framework for
Basic Sanitation, may have an adverse effect on our business, financial condition or results of operations.&#8221;</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Tariff Readjustment and Revisions</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Tariff readjustment
and revision are mechanisms through which tariffs may be monetarily altered. Such mechanisms are provided for in laws, contracts and regulatory
standards and allow the maintenance of the economic and financial balance of the concessionaire and of the concession agreement itself.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Pursuant to Law No.
11,445/2007, revisions may be ordinary or extraordinary. The ordinary tariff review takes place every four years and aims at maintaining
the economic and financial balance of service provision. This review takes into account the expectations of costs, expenses, investments
and demand in order to preserve the financial and economic balance of the concession agreement, as was the case with our tariff revision.
This revision calculates the required revenue (or balance revenue), the annual X Factor that allows us to share productivity gains with
consumers and the annual IGQ - General Quality Index, which encourages quality improvement. In addition, it is important to recognize
all investments made during the &#8220;inter-cycle&#8221; period by the concessionaire, such as us, and to redefine their efficient operating
costs according to the evolution of other service providers and the rate of return (WACC) according to the country&#8217;s socioeconomic
scenario.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Extraordinary tariff
revisions, on the other hand, may occur at any time regardless of the readjustments <FONT STYLE="letter-spacing: -0.15pt">mentioned above
</FONT>and revisions <FONT STYLE="letter-spacing: -0.15pt">in case</FONT> there are material changes in conditions that affect the financial
and economic balance of the concession agreement.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Further to revisions,
the tariffs are annually adjusted in the years between periodic tariff reviews. Following ARSESP regulations, we use the IPCA price index
(accumulated in 12 months), minus a productivity factor calculated in the periodic tariff review (X Factor) and, as of 2020, the adjustment
of IGQ - General Quality Index that can be naught, positive or negative, according to the deviation between the established goal and the
actual values.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The first ordinary
tariff revision <FONT STYLE="letter-spacing: -0.2pt">was effective </FONT>from April 2013 to April 2016. In 2015, due to the decline in
the volume of water billed due to the water crisis and the unpredicted increase in electricity tariffs, we requested an extraordinary
tariff review from ARSESP. The request was partially accepted which resulted in a tariff repositioning index of 6.92% plus inflation for
the period.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The second ordinary tariff revision
cycle began in May 2017 and is due to end in April 2021. However, due to delays in the process, the revision was divided into two phases.
The first phase was completed on October 10, 2017 and the second phase was completed in May 2018.</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">As part of the first phase
of this second ordinary tariff revision, ARSESP authorized us to apply the tariff repositioning index of 7.8888%, effective as of November
10, 2017. For the second phase, ARSESP issued Resolution No. 794/2018 on May 9, 2018, which authorizes us to implement a 3.5070% repositioning
index, effective as of June 9, 2018.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">On May 24, 2018, as a
result of the second ordinary tariff revision, we filed: (i) an administrative appeal questioning the methodology utilized for applying
the compensatory adjustment to revenue, electricity costs and investments made during the first tariff cycle; (ii) a request for clarification
of the reasons leading to a significant reduction in OPEX projections for the period 2017-2020; (iii) a request to review estimates for
the X Factor calculations of the compensatory adjustment for the delay in the application of the Second Ordinary Tariff Review; and (iv)
a request to review the calculation of the financial component related to municipal funds, in respect of our contract with the municipality
of S&atilde;o Paulo. The decision with regard to these filings <FONT STYLE="letter-spacing: -0.5pt">was </FONT>published on February 28,
2019 and resulted in an index of 0.8408%, which was applied simultaneously with the annual tariff adjustment in May 2019.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><U>2019 &#8211; 2020
Regulatory Agenda</U></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">On January <FONT STYLE="letter-spacing: -0.5pt">31,
</FONT>2019, ARSESP published the 2019-2020 Regulatory Agenda. The following matters were discussed with respect to this agenda:</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><FONT STYLE="font-size: 9pt; letter-spacing: -0.6pt">(a)</FONT><FONT STYLE="font-family: Times New Roman; font-size: 7pt; letter-spacing: -0.6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 9pt">On May 13, 2019, ARSESP published the final results of Public Consultation No. 02/2019, which aimed
to obtain <FONT STYLE="letter-spacing: -0.3pt">public </FONT>consultations regarding the Regulatory Criteria for the recognition of the
tariffs for transfers to municipal funds for environmental sanitation and infrastructure. Within the scope of the Second Ordinary Tariff
Review, the regulatory limit of 4% of the municipality&#8217;s operating revenue was set to pass on tariffs and if the concessionaire
and the municipality decide to transfer amounts exceeding 4% of the revenue, the surplus will not be recognized as a financial component
in the tariffs and will be restricted to the municipality. In addition, for tariff recognition, the municipal funds for environmental
sanitation and infrastructure will be established by the service holder by an act of law, which <FONT STYLE="letter-spacing: -0.55pt">wi</FONT>ll
specify the destination of the funds.</FONT></P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt"><FONT STYLE="font-size: 9pt; letter-spacing: -0.6pt">(b)</FONT><FONT STYLE="font-family: Times New Roman; font-size: 7pt; letter-spacing: -0.6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 9pt">On August 20, 2019 ARSESP published the final results of <FONT STYLE="letter-spacing: -0.2pt">Public
Consultation </FONT>No. 06/2019, which aimed at discussing the methodology for calculating and application of the General Quality Index
(IGQ) in our tariff readjustment and revision processes, with positive or negative tariff effect in our annual adjustments. The four indicators
that make up the IGQ proposed by the ARSESP for the 2020 tariff adjustment, and which were accepted by us were: (i) index of feasible
sewage connections; (ii) pavement replacement non-compliance index; (iii) customers complaints index related to lack of water and low
pressure; and (iv) visible leakage per network extension. The effect of the IGQ on the 2020 tariff readjustment was -0.1188%.</FONT></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><FONT STYLE="font-size: 9pt; letter-spacing: -0.6pt">(c)</FONT><FONT STYLE="font-family: Times New Roman; font-size: 7pt; letter-spacing: -0.6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 9pt">On December <FONT STYLE="letter-spacing: -0.45pt">13, </FONT>2019 ARSESP published the final results
of Public Consultation No. 09/2019, which aimed at obtaining contributions regarding the methodology and general criteria for updating
our Regulatory Asset Base as part of the Third Ordinary Tariff Review. As approved in Resolution No. 941/2019, the incremental assets
added by us in the period from July 2016 to June 2019 will be evaluated using the Original Book Value method and for the new municipalities
added by us during the cycle the assets will evaluated by the New Replacement Value method.</FONT></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><FONT STYLE="font-size: 9pt; letter-spacing: -0.6pt">(d)</FONT><FONT STYLE="font-family: Times New Roman; font-size: 7pt; letter-spacing: -0.6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 9pt">On November 23, 2019 ARSESP published the final result of Public Consultation No. 10/2019, which aimed
to: (i) establish the Quadrennial Research and Technological Development Program for Innovation in Basic Sanitation Services regulated
by ARSESP, to regulate the application of the 0.05% revenue required in Research and Technological Development projects, as defined in
2018 (the &#8220;PD&amp;I Program&#8221;); and (ii) approve the Elaboration and Evaluation Manual of the Quadrennial Research and Technological
Development Program for Innovation in Basic Sanitation Services regulated by ARSESP. These documents were approved in Resolution No. 920/2019
and we are required to file a portfolio of PD&amp;I Program projects for analysis and prioritization by ARSESP. The Quadrennial Program
was scheduled to produce tariff effect in 2020 annual adjustment. However, taking the scenario of reduced revenues in the short term resulting
from the COVID-19 pandemic into account, ARSESP suspended the implementation of the Four-year Research and Technological Development Program
for Innovation in Sanitation Services scheduled for May 2020. See &#8220;&#8212;COVID-19-related measures.&#8221; </FONT></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><U>2020-2021 Regulatory
Agenda</U></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">On April 13, 2020,
ARSESP published the 2020-2021 Regulatory Agenda. The following matters were discussed with respect to this agenda:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 9pt; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt">(a)</TD><TD STYLE="text-align: justify; padding-right: 15.85pt">On July 30, 2020 ARSESP published the final results of Public Consultation No.
05/2020, which aimed to obtain input on the definition of the methodology to be used for the calculation of the maximum tariff and the
tariff structure for our Third Ordinary Tariff Revision. On the same date, ARSESP also published the final results of Public Consultation
No. 06/2020, which covers the definition of the Weighted Average Cost of Capital (WACC) for our Third Ordinary Tariff Revision.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The approved regulatory model adopted
by ARSESP for the industry defines a maximum price (P0), based on the guarantee of the economic and financial balance of the provider,
such as us, in its business segment and on efficient costs projected for the tariff cycle, in order to encourage the provider to permanently
seek to reduce its costs. Accordingly, an average tariff is established, expressed in <I>reais</I> per cubic meter, which reflects the
economic cost of providing water and sewage services in a certain tariff cycle. The methodology is based on a discounted cash flow model,
which aims to calculate the average tariff (P0), ensuring that the Net Present Value (NPV) of the tariff cycle is equal to zero and taking
into account a rate of return equal to the Weighted Average Cost of Capital (WACC). The also establishes that for the Third Ordinary Tariff
Revision the limit of 4% will be applied to transfers to municipal funds, with transfers made to funds previously approved by ARSESP or
those provided for in Article 15 of ARESP Resolution No. 870/2019 recognized in tariffs.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The Weighted Average Cost of Capital (WACC)
was set at 8.10% for the Third Ordinary Tariff Revision, after ARSESP took into account the contributions provided during Public Consultation
No.06/2020.</P>


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    <TD STYLE="width: 18pt">&nbsp;</TD>
  <TD STYLE="text-align: justify; width: 18pt">(b)</TD>
  <TD STYLE="text-align: justify">In a technical note, ARSESP published the final results of Public Consultation No. 11/2020, which aimed to obtain input on the methodology
and calculation of the economic level of water losses to establish the regulatory loss target for our Third Ordinary Tariff Revision.
The target for water losses defined by ARSESP was 215.07 liters/connection per day, in two tariff cycles (from 2021 to 2028), starting
from 258.2 liters/connection per day in 2020 and 252.8 liters/connection per day in 2021.</TD></TR>
</TABLE>


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<TR STYLE="vertical-align: top">
    <TD STYLE="width: 18pt">&nbsp;</TD>
  <TD STYLE="text-align: justify; width: 18pt">(c)</TD>
  <TD STYLE="text-align: justify">On December 30, 2020, ARSESP published the final results of Public Consultation No. 16/2020, which established the classification and
sharing criteria of the Alternative Revenues. Until the Second Ordinary Tariff Revision, all revenues earned by us were passed on to
the consumer through social equality adjustments, considering the composition of the revenue required for the calculation of the tariff.
The result of the criteria that will be used in the third tariff cycle (2021-2024) was released together with the final technical note
of the Third Ordinary Tariff Revision on April 8, 2021. In total, considering the historical share of reused water in the total indirect
revenues and the adoption of a percentage of 100% for other activities, the share value of indirect revenues in the Third Ordinary Tariff
Revision is 35% (accordingly, this percentage will be returned to users in the form of social equality adjustments, while we will remain
with 65% of the revenue).</TD></TR>
</TABLE>


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<TR STYLE="vertical-align: top">
    <TD STYLE="width: 18pt">&nbsp;</TD>
  <TD STYLE="text-align: justify; width: 18pt">(d)</TD>
  <TD STYLE="text-align: justify">On February 4, 2021 ARSESP, published the final results of Public Consultation Notice No. 24/2020, which aimed at obtaining contributions
on the General Quality Index to be applied to our tariff readjustment and revision as of the Third Ordinary Tariff Revision.</TD></TR>
</TABLE>


<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><U>2021-2022 Regulatory
Agenda</U></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">On <FONT STYLE="letter-spacing: -0.45pt">February</FONT>
19, 2021, ARSESP published the final results of the Public Consultation Notice No. 02/2021, which aimed at obtaining contributions to
the proposed Regulatory Agenda for the 2021-2022 period. This agenda considers the matters that will be discussed in the period and aims
to promote greater predictability of the actions that will be taken by the agency within the scope of regulated public services.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><U>Third Ordinary Tariff
Revision - OTR (May 2021 &#8211; April 2025 Cycle)</U></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The final results of
the Third Ordinary Tariff Revision were released on April 8, 2021, marking the beginning of a new four-year cycle from 2021 to 2024. For
this event, Public Consultation No. 03/2021 &#8211; Calculation of the Maximum Average Tariff (P0) and X Factor of the Third Ordinary
Tariff Revision was opened.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Simultaneously, a revision
of our tariff structure, which has been in force since the 1970s and underwent minor changes in 1997, also took place. In light of the
complexity and challenges related to the revision of our tariff structure, ARSESP carried out specific regulatory actions, including further
research on the topic and allowing the participation of several actors in the sector as part of study. Based on these studies and discussions
with the public, ARSESP defined the regulatory guidelines to be followed by us when presenting our proposal for a new tariff structure
that, after review, resulted in the tariff structure proposal, the subject of Public Consultation No. 04/2021.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">On April 8, 2021, ARSESP
published the results of Public Consultation No. 03/2021 &#8211; Calculation of the Maximum Average Tariff (P0) and X Factor of the Third
Ordinary Tariff Revision through Resolution N&ordm; 1.150, Final Techical Note No. 0016-21 and Detailed Report No. 0002-2021); and the
results of Public Consultation No. 04/2021 &#8211; Proposed Revision of Sabesp&#8217;s Tariff Structure through Final Techical Note No.
0017-21 and Detailed Report 0003-2021.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The main details of the
Third Ordinary Tariff Revision include:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 9pt Times New Roman,serif; margin-top: 9pt; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt">(a)</TD><TD STYLE="text-align: justify; padding-right: 15.5pt">The final regulatory asset base (&#8220;RAB&#8221;) was set at R$55.9 billion:
(i) including the municipality of Santo Andr&eacute; in the amount of R$1 billion, which was not included in the preliminary technical
note; and (ii) a reversal of R$3.2 billion in net assets that were written off in the first tariff revision in addition to the R$1 billion
that had already been recognized in the Second Ordinary Tariff Revision;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 9pt Times New Roman,serif; margin-top: 9pt; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt">(b)</TD><TD STYLE="text-align: justify; padding-right: 15.5pt">ARSESP made three compensatory adjustments for the 2021-2024 tariff cycle: (i)
compensatory adjustments related to the previous cycle, which totaled R$1.7 billion to be returned to customers; (ii) compensatory adjustment
resulting from the suspension of payment of the accounts of customers classified as Residential Social and Residential Favela, due to
the effects of the COVID-19 pandemic, according to ARSESP Resolution No. 979/2020, in addition to the resolutions that extended this term,
which totaled R$127.2 million in our favor; and (iii) compensatory adjustment resulting from the postponement of the application of the
tariff adequacy plans of certain municipalities (including Guarulhos, Santo Andr&eacute; and Mau&aacute;), in order to align their tariff
readjustment base date to the date of our general adjustment. The alignment of the base date for these municipalities and the postponement
of readjustments created a difference in revenue that totaled R$43.2 million in our favor; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 9pt Times New Roman,serif; margin-top: 9pt; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt">(c)</TD><TD STYLE="text-align: justify; padding-right: 15.5pt">The Final P0 was set at R$4.9534/m&sup3; with the implementation of the compensatory
adjustments, which as of October 2020 translated into a P0 of R$5.1213/m<SUP>3</SUP> as of February 2021.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Although a new tariff
structure was approved, the tariff for 2021 will still be based on the current tariff structure, while the new structure will be applied
from 2022 onwards. The impact of the tariff adjustment for residential and non-residential, residential social and wholesale (water and
sewage treatment) customers in 2021 is 7.6%, negative 1.0% and 5.45%, respectively, corrected by the compensatory adjustment due to the
difference in the calculation of the IGQ in 2019 for the application of the IGQ of 2020 and the difference between the COFINS/PASEP taxes
calculated between the Second and Third Ordinary Tariff Revision. Further, the real tariff readjustments for the residential category
for 2022, 2023 and 2024 were set at 1.5%, 3% and 4.6%, respectively, together with the expansion of beneficiaries in the vulnerable residential
category and the resources intended for the commercial programs of the 2019-2020.</P>



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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><U>Tariff Readjustment</U></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In addition to revisions,
the tariffs are adjusted annually in the years between periodic tariff reviews. In our agreements, we use the IPCA price index (accumulated
for twelve months), minus a productivity factor calculated in the periodic tariff review (X Factor). As of 2020, the adjustment for the
General Quality Index (IGQ) can be zero, positive or negative, according to the deviation between the established goal and the actual
values.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">On May 9, 2018, ARSESP
issued Resolution No. 794/2018, which authorizes us to apply a 3.5070% repositioning index to our current tariffs, effective as of June
9, 2018.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">On April 10, 2019, ARSESP
issued Resolution No. 859/2019 which authorizes us to apply a tariff readjustment of 4.7242% to the current tariffs, which consists of:
(i) the IPCA variation during the effective period of 4.5754%; (ii) the efficiency factor (X Factor) of 0.6920%; and (iii) the compensatory
adjustment of 0.8408%. This tariff readjustment was effective as of May 11, 2019.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">On April 9, 2020, ARSESP
issued Resolution No. 980/2020 which authorized us to apply a tariff readjustment of 2.4924%, consisting of: (i) the IPCA variation during
the period of 3.3032%; (ii) the efficiency factor (X Factor) of 0.6920%; and (iii) the Quality Factor (Q Factor) of -0.1188%. Due to the
state of public calamity resulting from the COVID-19 pandemic, ARSESP postponed this readjustment initially for 90 days. However, due
to the on-going effects of the COVID-19 pandemic, ARSESP further postponed. On July 15, 2020, ARSESP issued Resolution No. 1,021 authorizing
us to apply a tariff readjustment of 3.4026% to our current tariffs, which consist of: (i) an annual readjustment of 2.4924%, and (ii)
a compensatory adjustment of 0.8881%. The compensatory adjustment of 0.8881% refers to the compensation for the postponement of the annual
tariff readjustment. This tariff readjustment was effective as of August&nbsp;15, 2020.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">On April 8, 2021, ARSESP
released a tariff adjustment for residential and non-residential, residential social and wholesale (water and sewage treatment) customers
in 2021of 7.6%, negative 1.0% and 5.45%, respectively, starting on May 10, 2021. See &#8220;&#8212;Third Ordinary Tariff Revision - OTR
(May 2021 &#8211; April 2025 Cycle).&#8221;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><U>COVID-19-related
measures</U></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Among the measures to
mitigate the economic effects of the COVID-19 pandemic supported by ARSESP Resolutions No. 979, No. 1,005, No. 1,017 and No. 1,038/2020,
we announced an exemption from the payment of water and sewage bills for customers in the &#8220;Residential Social&#8221; and &#8220;Residential
Favela&#8221; categories, which covered more than 2.5 million people across the State of S&atilde;o Paulo. The measure was initially valid
for three months (April, May and June 2020) for bills issued from April 1, but was subsequently extended to September 15, 2020.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The effects of the payment
exemption for the &#8220;Residential Social&#8221; and &#8220;Residential Favela&#8221; categories were considered in the calculation
of the P0 for the Third Ordinary Tariff Revision, totaling R$127.2&nbsp;million in our favor.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">On April 17, 2020, ARSESP
published Resolutions No. 985/2020 and No. 991/2020 on the topic of reduced revenues in the short term resulting from the economic effects
of the COVID-19 pandemic. Resolution No. 985/2020 suspends, on an exceptional and transitory basis, from May to December 2020, the payment
of the TRCF - Regulation, Control and Inspection Fee, paid by us to ARSESP. During this period, the payment we transfer to ARSESP will
decrease from 0.50% to 0.25% of our annual revenues. The postponed transfers will be monetarily adjusted and paid in 24 equal monthly
installments. The first installment was paid in January 2021.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Resolution No. 991/2020
postpones the implementation of the Four-year Research and Technological Development Program for Innovation in Sanitation Services scheduled
for May 2020 to May 2021. The value of the Authorized Amount of financial resources for the year 2020 (2017- 2020 Cycle), inflation-adjusted
by the accumulated IPCA of 2020, will form a part of the calculation of the Authorized Amount to be invested in 2021 and 2022.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">On February 3, 2021,
in accordance with our credit policy and procedures, our Board of Executive Officers approved a series of measures aiming to minimize
our customers&#8217; defaults, facilitating them to maintain their businesses during the COVID-19 pandemic and to be able to pay-off their
debts in the future, including: (i) the suspension of supply cuts, renegotiation of debts for commercial and service customers residing
in municipalities that are in the orange and red phases of the S&atilde;o Paulo state government&#8217;s COVID-19 Plan; (ii) the measures
will be valid from February 3, 2021 to March 31, 2021; (iii) the renegotiation of the existing debts, including the agreements signed
during the pandemic period, without the application of fines and interest, limited only to monetary adjustments; (iv) payment in 12 monthly
installments, from the date of the renegotiation of outstanding debt; (v) not including debtors in the credit protection list until March
31, 2021; (vi) debtors which may have been included in the credit protection list during the COVID-19 pandemic will be withdrawn immediately
after the debt is renegotiated with us. At a meeting held on March 16, 2021, our Board of Executive Officers extended these measures until
April 30, 2021.</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 10pt">Tariff Structure</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our current tariff structure is
based on the tariff regulation approved by State Decree No. 41,446/1996, and is divided into two categories: residential and non-residential.
The residential category is subdivided into standard residential, residential-social and shantytown (<I>favela</I>). The residential-social
tariffs apply to residences of low-income families, residences of persons unemployed for up to 12 months and collective living residences.
The <I>favela </I>tariffs apply to residences in shantytowns characterized by a lack of urban infrastructure. The latter two sub-categories
were instituted to assist lower-income customers by providing lower tariffs for consumption. The non-residential category consists of:
(i) commercial, industrial and public customers; (ii) non-profit entities that pay 50.0% of the prevailing non-residential tariff; (iii)
government entities that adhere to the Rational Use of Water Program (<I>Programa de Uso Racional da &Aacute;gua </I>&#8211; PURA) pay
75.0% of the prevailing non-residential tariff; and (iv) public entities that have entered into program agreements, for municipalities
with a population of up to 30.0 thousand and with half or more classified according to their degree of social vulnerability by the Social
Vulnerability Index of S&atilde;o Paulo (<I>&Iacute;ndice Paulista de Vulnerabilidade Social</I>) 5 and 6, of the SEADE, obtained through
the analysis of the 2000 Census figures, and start to receive tariff benefits, in accordance with our normative ruling, for the category
of public use, at the municipality level. The tariffs are equal to those offered to the commercial/entity of social assistance and that
corresponds to 50.0% of the public tariffs without contractual provisions referred to in item (iv) above.</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">There are tariff tables
with the values due for each consumption pricing ranges for the abovementioned categories: up to 10 m&sup3;, from 11 to 20 m&sup3;, from
21 to 50 m&sup3; and above 50 m&sup3;. The &#8220;Residential Social&#8221; and &#8220;Residential Favela&#8221; categories have five
consumption pricing ranges: up to 10 m&sup3;, from 11 to 20 m&sup3;, from 21 to 30 m&sup3;, 31 to 50 m&sup3; and above 50 m&sup3;. The
amount charged is always progressive.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Large consumers and municipalities served by wholesale have separate
tariff tables.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">On February 9, 2021,
ARSESP opened Public Consultation Notice No. 4/2021 and Public Hearing Notice No. 2/2021, regarding the proposed new tariff structure.
On April 8, 2021, ARSESP published the final results of Public Consultation No. 04/2021 &#8211; Proposed Revision of Sabesp&#8217;s Tariff
Structure through Final Techical Note 0017-21 and Detailed Report 0003-2021.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0pt 0pt 10pt; text-align: justify"><B>New Tariff Structure
</B></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our current Tariff Structure
applies different pricing ranges for the following categories of users: (i) residential customers (Residential Normal, Residential Social
and Residential Favela) and non-residential customers (including commercial, industrial and public customers, as described in &#8220;&#8212;
Tariff Structure&#8221;); (ii) the metropolitan regions of S&atilde;o Paulo and the regional system; (iii) water and sewage, with no difference
in prices for sewage collection and treatment; and (iv) the charge of a minimum consumption of 10 m&sup3;/month and differences in prices
per range, with progressive increases in the price as consumption increases.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">The new tariff structure
was defined by ARSESP considering four groups: (i) minimum consumption versus fixed tariff with a portion being deterimned by reference
to volume of water used; (ii) tariffs segregated by type of service (such as water, sewage collection and sewage treatment); (iii) social
tariff; and (iv) non-residential tariffs.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">ARSESP adopted the application
of single tariffs for all regions where we operate; i.e., the tariff tables will be merged. According to ARSESP, this measure partially
reduces subsidies between regions, but does not completely eliminate them, since there are cost differences between regions.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">It should be noted that
there are various tariff tables in the current Tariff Structure. The tables applied in the interior region present a sewage tariff equivalent
of 80% of the water tariff. As a result, in the metropolitan area the tariffs for water and sewage are divided 50% each, whereas in the
interior the division is 56% water and 44% sewage (as a result of the 80% ratio).</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">ARSESP established the
following customer groups:</P>

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<TR STYLE="vertical-align: top">
    <TD STYLE="width: 18pt">&nbsp;</TD>
  <TD STYLE="text-align: justify; width: 25pt">(i)<FONT STYLE="font-family: Times New Roman; font-size: 7pt">&nbsp;</FONT></TD>
  <TD STYLE="text-align: justify">Residential: referring to family homes, where the use of water is mainly intended for personal hygiene, food and cleaning. The residential
category is further broken down into Residential Individual, Residential Collective, Social Residential and Vulnerable Residential; and</TD></TR>
</TABLE>


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<TR STYLE="vertical-align: top">
    <TD STYLE="width: 18pt">&nbsp;</TD>
  <TD STYLE="text-align: justify; width: 25pt">(ii)</TD>
  <TD STYLE="text-align: justify">Non-Residential: referring to other customer units, where the use of water is related to the type of activity, service or production
process. The non-residential category is further broken down into: (a) Commercial: customer units whose main activity is the sale of
products and/or services, which includes Commercial Individual, Commercial Collective, and Commercial Assistance; (b) Industrials: establishments
that carry out transformation/industrialization activities; and (c) Public: buildings intended for government activities or government
facilities. In addition, the tariff structure will contain the segments of wholesale sector and tanker trucks, including water trucks
and tank cleaners.</TD></TR>
</TABLE>


<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">ARSESP established the
following attributes to the new tariff structure: (i) unified for our entire area of operation, without segregation by region; (ii) differentiated
tariffs for the following services: water, sewage collection and sewage treatment; (iii) binomial tariff, with a fixed component which
must partially or fully reflect the fixed costs of providing the service, and a variable component related to the volume of water used
which must reflect variable costs; (iv) there will be no fixed component for the sewage treatment service tariff, and the fixed costs
of the service will be distributed across the fixed component of the other services (i.e., water and sewage collection); (v) tariffs will
be divided in blocks, including progressive tariffs between consumption ranges; (vi) the fixed component will be billed per connection
(charged at R$/month), while the variable component will be billed, progressively, by volume (charged at R$/m&sup3;); (vii) the volume
of sewage collected to be billed will be equal to the measured volume of water, if the connection includes sewage collection service;
and (viii) the treated sewage volume to be billed will be equal to the volume of sewage collected, if the connection includes sewage treatment.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Furthermore, this tariff
structure update introduces a high level of uncertainty about the market and revenues that we will obtain in the new tariff cycle, due
to the unpredictability of changes in customers&#8217; tariff classification, which may lead us to realize significantly more or less
revenue than projected for the cycle. Considering the high level of uncertainty, ARSESP established a variation limit for the annual revenue,
so that:</P>

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<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.5pt">if our effective revenue exceeds 102.5% of the required recalculated revenue, the
entire additional amount will be reverted to social equality adjustments in the annual tariff adjustment process; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 9pt Times New Roman,serif; margin-top: 9pt; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.5pt">if our effective revenue is less than 97.5% of the required recalculated revenue,
the entire outstanding amount will be offset in the annual tariff adjustment process.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">For 2021, we will maintain
the current tariff structure. See &#8220;Item 3.D. Risk Factor&#8212;Risks Relating to Our Business&#8212;Our current tariff structure
is outdated and does not reflect the current socioeconomic changes the State of S&atilde;o Paulo has undergone over the past decades.
The approved update to the structure and its implementation may lead to uncertainties in the market as well as unpredictability about
our future revenues.&#8221;</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Fixed Demand Agreements (Take-or-Pay)</I></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">On November 2, 2018,
ARSESP published Resolution No. 818/2018 which provides the criteria for the execution and inspection of water and sewage service contracts
for large non-residential users, as well as the execution of new contracts and the revision of the existing contracts to the new rules.
This Resolution consolidates all the regulatory guidelines for the execution of contracts with large users, and establishes the minimum
and maximum limits of the tariffs to be applied and a system for the prior approval by the regulator of the standard contract template
to be used and also requires the disclosure of the contracts in force on our website and the results of the inspections of these contracts
on the ARSESP website.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">As of December
31, 2020, we had 570 contracts in force.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">On May 2020, we established
a loyalty policy for large clients in the non-residential segment, which were encouraged to enter into a contract with us in order to
apply a differentiated rate according to the contracted fixed monthly demand. The purpose of this policy is to retain the base of this
customer segment.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">In October 2007, the
minimum volume for entering into these agreements was reduced from 5,000 m<SUP>3 </SUP>per month to 3,000 thousand m<SUP>3</SUP>per month.
We believe this tariff schedule will help prevent certain commercial and industrial customers from switching to the use of private wells.
Since 2008, we have been authorized by ARSESP to establish tariffs for non-residential customers, such as industrial and commercial customers,
that use more than 3,000 thousand m<SUP>3</SUP>per month, with a maximum tariff equal to the tariffs applicable to non-residential customers
that use more than 50 m<SUP>3</SUP>per month. In 2010, ARSESP authorized a reduction in the minimum volume of consumption for customers
that enter into fixed demand agreements with us to a minimum of 500 cubic meters per month.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Water and sewage services tariffs</I></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In the current tariff
structure, we establish separate tariff schedules for our services in each of the S&atilde;o Paulo metropolitan regions and each of the
interior region of S&atilde;o Paulo State and coastal regions which comprise our Regional Systems, depending upon whether a customer is
located in the S&atilde;o Paulo metropolitan region or the Regional Systems. Each tariff schedule incorporates regional cross-subsidies,
taking into account the customers&#8217; type and volume of consumption. Tariffs paid by customers with high monthly water consumption
rates exceed our costs of providing water service. We use the excess tariff billed to high-volume customers to compensate for the lower
tariffs paid by low-volume customers. Similarly, tariffs for non-residential customers are established at levels that subsidize residential
customers. In addition, the tariffs for the S&atilde;o Paulo metropolitan region generally are higher than tariffs in the interior region
of S&atilde;o Paulo State and coastal regions. In 2020, 2019 and 2018, the average tariff calculated for the Regional Systems was approximately
21% below the average tariff of the S&atilde;o Paulo metropolitan region. Considering the current tariff structure we expect approximately
21% for 2021.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Sewage charges in each
region are fixed and are based on the same volume of water charged. In the S&atilde;o Paulo metropolitan region and the coastal region,
the sewage tariffs are equal to the water tariffs. In the majority of the municipalities of the interior region of the State of S&atilde;o
Paulo, sewage tariffs are approximately 20.0% lower than water tariffs. Wholesale water rates are the same for all municipalities served.
We also make available sewage treatment services to those municipalities in line with the applicable contracts and tariffs. In addition,
various industrial customers pay an additional sewage charge, depending on the characteristics of the sewage they produce. Each category
and class of customer pays tariffs according to the volume of water consumed. The tariff paid by a certain category and class of customer
increases progressively according to the increase in the volume of water consumed. The first category (0-10) corresponds to the minimum
fee that is charged to our customers for the consumption of water.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">For more information
on the differences between our current Tariff Structure and the New Tariff Structure, see &#8220;&#8212;New Tariff Structure.&#8221;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The following table sets
forth the water and sewage services tariffs by (i) customer category and class; and (ii) volume of water consumed, charged in cubic meters
during the years and period stated in the S&atilde;o Paulo metropolitan region:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 11pt">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 52%; padding-top: 1.7pt; padding-left: 6pt; height: 9.25pt; font-family: Times New Roman,serif; line-height: 6.55pt"><FONT STYLE="font-size: 7pt"><B>Customer Category Consumption</B></FONT></TD>
    <TD STYLE="width: 11%; height: 9.25pt">
    <P STYLE="font: 7pt/7.7pt Times New Roman,serif; margin: 0; text-align: right; border-bottom: Black 1pt solid"><B>Starting May 10,</B></P></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 11%; height: 9.25pt">
    <P STYLE="font: 7pt/7.7pt Times New Roman,serif; margin: 0; text-align: right; border-bottom: Black 1pt solid"><B>As from August 15,</B></P></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 11%; height: 9.25pt">
    <P STYLE="font: 7pt/7.7pt Times New Roman,serif; margin: 0; text-align: right; border-bottom: Black 1pt solid"><B>As of May 11,</B></P></TD>
    <TD STYLE="width: 1%; height: 9.25pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 11%; height: 9.25pt">
    <P STYLE="font: 7pt/7.7pt Times New Roman,serif; margin: 0; text-align: right; border-bottom: Black 1pt solid"><B>As of June 9,</B></P></TD>
    <TD STYLE="width: 1%; height: 9.25pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="height: 8.5pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 8.5pt">
    <P STYLE="font: 7pt/8.05pt Times New Roman,serif; margin: 0.05pt 0 0; text-align: right; border-bottom: Black 1pt solid"><B>2021</B></P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="height: 8.5pt">
    <P STYLE="font: 7pt/8.05pt Times New Roman,serif; margin: 0.05pt 0 0; text-align: right; border-bottom: Black 1pt solid"><B>2020</B></P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="height: 8.5pt">
    <P STYLE="font: 7pt/8.05pt Times New Roman,serif; margin: 0.05pt 0 0; text-align: right; border-bottom: Black 1pt solid"><B>2019</B></P></TD>
    <TD STYLE="height: 8.5pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 8.5pt">
    <P STYLE="font: 7pt/8.05pt Times New Roman,serif; margin: 0.05pt 0 0; text-align: right; border-bottom: Black 1pt solid"><B>2018</B></P></TD>
    <TD STYLE="height: 8.5pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 0.05pt; padding-left: 6pt; height: 8.2pt; font-family: Times New Roman,serif; line-height: 7.2pt"><FONT STYLE="font-size: 7pt">Residential</FONT></TD>
    <TD STYLE="height: 8.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="height: 8.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="height: 8.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 8.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 8.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 8.2pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 6pt; height: 7.9pt; font-family: Times New Roman,serif; line-height: 6.9pt"><FONT STYLE="font-size: 7pt">Standard Residential:</FONT></TD>
    <TD STYLE="height: 7.9pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="height: 7.9pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="height: 7.9pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 7.9pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 7.9pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 7.9pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 8pt; font-family: Times New Roman,serif; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">0-10<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">2.90</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">2.71</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">2.62</FONT></TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">2.50</FONT></TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 6pt; height: 8.05pt; font-family: Times New Roman,serif; line-height: 7.1pt"><FONT STYLE="font-size: 7pt">11-20</FONT></TD>
    <TD STYLE="padding-right: 1.35pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.1pt"><FONT STYLE="font-size: 7pt">4.54</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.1pt"><FONT STYLE="font-size: 7pt">4.24</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.1pt"><FONT STYLE="font-size: 7pt">4.10</FONT></TD>
    <TD STYLE="height: 8.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.1pt"><FONT STYLE="font-size: 7pt">3.91</FONT></TD>
    <TD STYLE="height: 8.05pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 8.05pt; font-family: Times New Roman,serif; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">21-50</FONT></TD>
    <TD STYLE="padding-right: 1.35pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">11.33</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">10.58</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">10.23</FONT></TD>
    <TD STYLE="height: 8.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">9.77</FONT></TD>
    <TD STYLE="height: 8.05pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 6pt; height: 8pt; font-family: Times New Roman,serif; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">Above 50</FONT></TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">12.48</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">11.65</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">11.27</FONT></TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">10.76</FONT></TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 8pt; font-family: Times New Roman,serif; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">Social:</FONT></TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 6pt; height: 8pt; font-family: Times New Roman,serif; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">0-10<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">0.91</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">0.92</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">0.89</FONT></TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">0.85</FONT></TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 8pt; font-family: Times New Roman,serif; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">11-20</FONT></TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">1.55</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">1.58</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">1.53</FONT></TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">1.46</FONT></TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 6pt; height: 8pt; font-family: Times New Roman,serif; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">21-30</FONT></TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">5.53</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">5.61</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">5.43</FONT></TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">5.19</FONT></TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 8.05pt; font-family: Times New Roman,serif; line-height: 7.1pt"><FONT STYLE="font-size: 7pt">31-50</FONT></TD>
    <TD STYLE="padding-right: 1.35pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.1pt"><FONT STYLE="font-size: 7pt">7.88</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.1pt"><FONT STYLE="font-size: 7pt">8.00</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.1pt"><FONT STYLE="font-size: 7pt">7.74</FONT></TD>
    <TD STYLE="height: 8.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.1pt"><FONT STYLE="font-size: 7pt">7.39</FONT></TD>
    <TD STYLE="height: 8.05pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 6pt; height: 8.05pt; font-family: Times New Roman,serif; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">Above 50</FONT></TD>
    <TD STYLE="padding-right: 1.35pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">8.71</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">8.84</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">8.55</FONT></TD>
    <TD STYLE="height: 8.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">8.17</FONT></TD>
    <TD STYLE="height: 8.05pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 8pt; font-family: Times New Roman,serif; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">Shantytown (<I>favela</I>): vulnerable social starting in 2021</FONT></TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 6pt; height: 8pt; font-family: Times New Roman,serif; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">0-10<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">0.69</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">0.70</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">0.68</FONT></TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">0.65</FONT></TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 8pt; font-family: Times New Roman,serif; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">11-20</FONT></TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">0.78</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">0.80</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">0.77</FONT></TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">0.73</FONT></TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 6pt; height: 8pt; font-family: Times New Roman,serif; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">21-30</FONT></TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">2.61</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">2.65</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">2.56</FONT></TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">2.44</FONT></TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 8.05pt; font-family: Times New Roman,serif; line-height: 7.1pt"><FONT STYLE="font-size: 7pt">31-50</FONT></TD>
    <TD STYLE="padding-right: 1.35pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.1pt"><FONT STYLE="font-size: 7pt">7.88</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.1pt"><FONT STYLE="font-size: 7pt">8.00</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.1pt"><FONT STYLE="font-size: 7pt">7.74</FONT></TD>
    <TD STYLE="height: 8.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.1pt"><FONT STYLE="font-size: 7pt">7.39</FONT></TD>
    <TD STYLE="height: 8.05pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 6pt; height: 8.05pt; font-family: Times New Roman,serif; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">Above 50</FONT></TD>
    <TD STYLE="padding-right: 1.35pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">8.71</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">8.84</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">8.55</FONT></TD>
    <TD STYLE="height: 8.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">8.17</FONT></TD>
    <TD STYLE="height: 8.05pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 8pt; font-family: Times New Roman,serif; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">Non-Residential</FONT></TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 6pt; height: 8pt; font-family: Times New Roman,serif; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">Commercial/Industrial/Governmental:</FONT></TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 8pt; font-family: Times New Roman,serif; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">0-10<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">5.82</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">5.44</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">5.26</FONT></TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">50.20</FONT></TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 6pt; height: 8pt; font-family: Times New Roman,serif; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">11-20</FONT></TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">11.33</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">10.58</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">10.23</FONT></TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">9.77</FONT></TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
</TABLE>

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<P STYLE="font: 11pt Times New Roman,serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 11pt">
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="width: 52%; padding-left: 6pt; height: 8.05pt; font-family: Times New Roman,serif; line-height: 7.1pt"><FONT STYLE="font-size: 7pt">21-50</FONT></TD>
    <TD STYLE="width: 11%; padding-right: 1.35pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.1pt"><FONT STYLE="font-size: 7pt">21.72</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 11%; padding-right: 1.35pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.1pt"><FONT STYLE="font-size: 7pt">20.27</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 11%; padding-right: 1.35pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.1pt"><FONT STYLE="font-size: 7pt">19.60</FONT></TD>
    <TD STYLE="width: 1%; height: 8.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 11%; padding-right: 1.35pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.1pt"><FONT STYLE="font-size: 7pt">18.71</FONT></TD>
    <TD STYLE="width: 1%; height: 8.05pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 6pt; height: 8.05pt; font-family: Times New Roman,serif; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">Above 50</FONT></TD>
    <TD STYLE="padding-right: 1.35pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">22.62</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">21.11</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">20.42</FONT></TD>
    <TD STYLE="height: 8.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">19.50</FONT></TD>
    <TD STYLE="height: 8.05pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 8pt; font-family: Times New Roman,serif; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">Social Welfare Entities:</FONT></TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 6pt; height: 8pt; font-family: Times New Roman,serif; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">0-10<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">2.91</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">2.72</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">2.63</FONT></TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">2.51</FONT></TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 8pt; font-family: Times New Roman,serif; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">11-20</FONT></TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">5.65</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">5.28</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">5.11</FONT></TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">4.88</FONT></TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 6pt; height: 8pt; font-family: Times New Roman,serif; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">21-50</FONT></TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">10.89</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">10.17</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">9.84</FONT></TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">9.40</FONT></TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 8pt; font-family: Times New Roman,serif; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">Above 50</FONT></TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">11.32</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">10.57</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">10.22</FONT></TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">9.76</FONT></TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 6pt; height: 7.9pt; font-family: Times New Roman,serif; line-height: 6.95pt"><FONT STYLE="font-size: 7pt">0-10<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="padding-right: 1.35pt; height: 7.9pt; font-family: Times New Roman,serif; text-align: right; line-height: 6.95pt"><FONT STYLE="font-size: 7pt">4.36</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 7.9pt; font-family: Times New Roman,serif; text-align: right; line-height: 6.95pt"><FONT STYLE="font-size: 7pt">4.07</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 7.9pt; font-family: Times New Roman,serif; text-align: right; line-height: 6.95pt"><FONT STYLE="font-size: 7pt">3.94</FONT></TD>
    <TD STYLE="height: 7.9pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 7.9pt; font-family: Times New Roman,serif; text-align: right; line-height: 6.95pt"><FONT STYLE="font-size: 7pt">3.76</FONT></TD>
    <TD STYLE="height: 7.9pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 8pt; font-family: Times New Roman,serif; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">11-20</FONT></TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">8.48</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">7.92</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">7.66</FONT></TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">7.32</FONT></TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 6pt; height: 8pt; font-family: Times New Roman,serif; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">21-50</FONT></TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">16.33</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">15.24</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">14.74</FONT></TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">14.08</FONT></TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 8pt; font-family: Times New Roman,serif; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">Above 50</FONT></TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">16.97</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">15.84</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">15.32</FONT></TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">14.63</FONT></TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 7pt Times New Roman,serif; margin: 0 0pt 3pt; text-align: justify; text-indent: 18pt">&nbsp;</P>
<P STYLE="font: 8pt Times New Roman,serif; margin: 3pt 0pt 10pt; text-align: justify; text-indent: 18pt"><SUP>(1)</SUP> The minimum volume charged is for ten cubic meters per
month.</P>

<P STYLE="font: 8pt Times New Roman,serif; margin: 0 0 0 12.6pt">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">See &#8220;&#8212;Tariff
Readjustment and Revisions&#8212;Tariff Readjustment.&#8221;</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 10pt">Other ARSESP Regulations</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">In 2009, ARSESP enacted
rules regarding the following: (i) general terms and conditions for water and sewage services; (ii) procedures for communication regarding
any failure in our services; (iii) penalties for deficiencies in the provision of basic sanitation services; and (iv) procedures for confidential
treatment of our customers&#8217; private information. The implementation of these and other more recent rules will particularly impact
our commercial and operational processes, and may adversely affect us in ways we cannot currently predict. Implementation of these rules
started in 2011 and is expected to continue for the next few years.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">In 2011, ARSESP altered
the standard contract that we are required to use in our relationships with retail customers. This alteration requires that invoices be
sent to the user of the service rather than the owner of the property. Currently, more than 90% of our water and sewage connections are
billed to the user of our services, as foreseen under current regulations. Related to the collection of debt, we are also faced with the
challenge of collecting customers&#8217; taxpayer identification numbers, which are required to register for our services and are needed
for the judicial collection of outstanding fees in the event of nonpayment. We continuously update our customers&#8217; registration information,
but we face difficulties in updating this information in areas with high concentrations of social vulnerability and noncompliance.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">In August 2012, ARSESP
issued Resolution No. 346/2012, which established that users should be compensated for any interruptions in water supply. However, this
regulation has been suspended until the date of this annual report.</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt">Government Regulations Applicable to our Contracts</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Basic sanitation services in Brazil are subject to extensive federal,
state and local legislation and regulation that, among other matters, regulates:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="padding-right: 13.5pt">the development of public-private partnerships, or PPPs;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="padding-right: 13.5pt">the need of a public bidding process for the appointment of water and sewage services providers via
concession agreements;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="padding-right: 13.5pt">the need of setting up an agreement for the appointment of public water and sewage services providers;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="padding-right: 13.5pt">the joint management of public services through cooperation agreements, allowing for a program agreement
without the need for a public bidding process for the service provider;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="padding-right: 13.5pt">the planning, regulation and inspection of basic sanitation services prohibited by service providers;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="padding-right: 13.5pt">minimum requirements for water and sewage services;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="padding-right: 13.5pt">water usage;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="padding-right: 13.5pt">water quality and environmental protection; and</TD></TR></TABLE>

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<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="padding-right: 13.5pt">governmental restrictions on the incurrence of debt applicable to state-controlled companies.</TD></TR></TABLE>

<P STYLE="font: 4.5pt Times New Roman,serif; margin: 0.4pt 0 10pt">&nbsp;</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt">PLANASA</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Until 1970, Brazil&#8217;s
sanitation sector mainly consisted of small-scale projects, the absence of a standardized tariff system and shortage of financial, human
and technical resources.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The National Plan
of Basic Sanitation (<I>Plano Nacional de Saneamento B&aacute;sico</I>), or &#8220;PLANASA&#8221; was created in 1971, aiming to provide
universal access to sanitation services in urban areas and to establish an adequate tariff policy, among other things. Afterwards, SABESP
was created under State Law No. 119/1973 as a mixed capital company to provide basic sanitation services in the state of S&atilde;o Paulo
while also acknowledging the autonomy of the municipalities within the State.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Pursuant to the Brazilian
Constitution, the authority to develop and provide public water and sewage services are the joint responsibility of the federal government,
the states and the municipalities. Article 216 of the Constitution of the State of S&atilde;o Paulo establishes that the State must provide
the conditions for the efficient management and adequate expansion of water and sewage services rendered by its agencies and state-controlled
companies or any other concessionaire under its control.</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Pursuant to Article
175 of the Brazilian Constitution, the rendering of public services, such as water and sewage services, is the responsibility of the applicable
public authority. However, any such public authority has the right to render these services directly or through a concession granted to
a third party after a bidding process.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Additionally, Article
241 of the Brazilian Constitution establishes the legal regime for managing the rendering of public services among different federal,
state and municipal government entities, including the total or partial transfer among these entities of fees, services, personnel and
essential goods needed to render such public services. For example, these service can be rendered through a public consortium or a cooperation
agreement under Federal Law No. 11,107 of April 6, 2005, also known as the Law on Public Consortia and Cooperation Agreements (<I>Lei
de Cons&oacute;rcios P&uacute;blicos e Conv&ecirc;nio de Coopera&ccedil;&atilde;o</I>), which, in turn, created a program contract which
allowed for the dispensation of the bidding process for companies like ours. This dispensation was irrefutable until the enactment of
the New Legal Framework for Basic Sanitation.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">However, the New
Legal Framework for Basic Sanitation, amending Law No. 11,445/2007, established that the provision of sanitation services may be carried
out by joint management, under a public consortium or cooperation agreement entered exclusively by municipalities. The New Legal Framework
for Basic Sanitation also established restrictions for the adjustment of program agreements with public companies and mixed-capital companies.
See &#8220;Item 3.D. Risk Factors&#8211;Risks Relating to Our Business&#8211;The New Legal Framework for Basic Sanitation prohibits program
contracts for basic sanitation services, resulting in uncertainties for our current and future concessions.&#8221;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">PLANASA was the first attempt to outline long-term universalization
targets for water and sewage services, but it was discontinued in 1986.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt">The Basic Sanitation Law and the New Legal Framework
for Basic Sanitation</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Until 2007, the sanitation
sector was predominantly self-regulated by the service providers and tariffs were determined by direct negotiation between state and municipal
governments and companies.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">The Basic Sanitation
Law No. 11,445/2007 went into effect on January 5, 2007, effectively revoking and substituting the PLANASA model, establishing nationwide
guidelines for basic sanitation and seeking to create the appropriate solutions for the provision of basic sanitation considering the
particular conditions in each state and municipality. The Basic Sanitation Law also sought to facilitate the cooperation between the state
and municipalities in the rendering of public services.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Since (i) the issuance
of Provisional Measure No. 844/2018 in July 2018 (which expired in November 2018 without being converted into law) and the issuance of
Provisional Measure No. 868/2018, on December 28, 2018 (which expired in June 2019 without being converted into law), the Executive and
Legislative powers made efforts to amend the Basic Sanitation Law No. 11,445/2007 and Law No. 9,984/2000. In December 2019, Bill No. 3,261/2019
was submitted before the Chamber of Deputies. In the same month of 2019, the Chamber of Deputies approved Bill No. 4,162/2019, which replaced
Bill No. 3,261/2019, and submitted it for approval by the Senate.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">On July 16, 2020 the
New Legal Framework for Basic Sanitation was enacted, resulting from the provisional measures mentioned above and from Bill No. 4,162/2019,
which aimed to make water and sewage services universal by 2033. The new law delegated to ANA the authority to establish national reference
rules on sanitation services and excludes the possibility of executing new program contracts, among other relevant changes to the sector.
As a result of the new legislation, Laws No. 11,445/2007, No. 9,984/2000, No. 12,305/2010, No. 10,768/2003, No. 13,089/2015, No. 11,107/2005
and No. 13,529/2017 were amended. As the President vetoed 18 articles of the New Legal Framework for Basic Sanitation, all of which were
maintained by the Chamber of Deputies in a session held on March 17, 2021.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt"><FONT STYLE="letter-spacing: -0.1pt">In
summary, we highlight the following points from the new framework: (a) the authority to edit reference standards for the regulation of
public basic sanitation services was attributed to ANA, reducing the scope of autonomy of the regional regulatory agencies; (b) the creation
of the Interministerial Committee on Basic Sanitation (regulated by Decree No. 10,430/2020), with the authority to determine the allocation
of federal resources for sanitation; and (c) the definition of the power of concession </FONT>to carry out <FONT STYLE="letter-spacing: -0.1pt">public
basic sanitation services: (</FONT>i) the municipalities and the Federal District, in the case of local services; (ii) the State, together
with the municipalities that effectively share operational facilities that are part of metropolitan regions, conurbations and micro-regions,
instituted by complementary state law, in the case of shared services between the State and municipalities<FONT STYLE="letter-spacing: -0.1pt">.
Despite formally granting authority to municipalities, it is possible that these Municipalities will not have easy access to financing
when providing these services without combined efforts with other municipalities, thus leaving little or no margin to exercise their authority.</FONT></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt"><FONT STYLE="letter-spacing: -0.1pt">Additionally,
the </FONT>New Legal Framework for Basic Sanitation <FONT STYLE="letter-spacing: -0.1pt">provides for the creation of an intermunicipal
public entity aimed at the joint management of sanitation services, pursuant to article 241 of the Federal Constitution.</FONT></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt"><FONT STYLE="letter-spacing: -0.1pt">The
</FONT>New Legal Framework for Basic Sanitation <FONT STYLE="letter-spacing: -0.1pt">establishes regionalized provision through the provision
of one or more components of integrated basic public sanitation services in a given region whose territory covers more than one municipality,
structured as follows: (i) the regional basic sanitation units, which consist of entities established by State Law, consist of a group
of municipalities, which are not necessarily adjacent to each other, aimed at adequately meeting the hygiene and public health requirements,
or to provide economic and technical feasibility for the least economically favored municipalities; and (ii) reference blocks, which are
groups of municipalities, which are not necessarily adjacent to each other, established by the federal government and formally created
through the municipalities&#8217; voluntary joint management. The reference blocks will be created by the federal governments if the States
have not created the regional basic sanitation infrastructure within one year of the enactment of the new law. Regionalized provision
aims at gaining scale in the provision of services and conditions the access to federal resources to the groups of municipalities. </FONT>On
April 21, 2021, State Bill No. 251/2021 was published, whereby four URAEs are proposed to provide drinking water supply and sewage services.
Pursuant to the bill, the municipalities have 180 days to adhere to the respective URAE by means of a formal declaration to signed by
the mayor. As of the date of this annual report, it is not yet possible to confirm whether this bill will be approved or whether it will
be approved as originally drafted. In addition, we cannot predict if the municipalities where we currently operate will adhere to the
units that may be created.</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><FONT>On
December 24, 2020, Federal Decree No. 10,588/2020 was published, enabling technical and financial support towards the adaptation of public
basic sanitation services to the provisions of Law No. 14,026/2020, as well as for the allocation of federal public resources and financing
with federal resources or resources managed or operated by federal entities.</FONT></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><FONT STYLE="letter-spacing: -0.1pt">According
to this decree, the distribution of resources and the financing of projects with federal resources will be conditioned to, among others:</FONT></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><FONT STYLE="letter-spacing: -0.1pt">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>performance
<FONT STYLE="letter-spacing: -0.1pt">of the provider in terms of technical, economic and financial management, which will have to be proven
by a declaration from the regulatory agency;</FONT></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><FONT STYLE="letter-spacing: -0.1pt">(ii)
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>efficiency <FONT STYLE="letter-spacing: -0.1pt">and effectiveness in the provision of
public basic sanitation services, proven through a declaration by the regulatory agency; and</FONT></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><FONT STYLE="letter-spacing: -0.1pt">(iii)
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;proper operation and maintenance of projects previously financed with federal resources.</FONT></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><FONT STYLE="letter-spacing: -0.1pt">Also
according to the decree, the activities that will be supported by the federal government are, among others:</FONT></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><FONT STYLE="letter-spacing: -0.1pt">(a)
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the process of transition of the holder of the public basic sanitation services to a regionalized
mechanism;</FONT></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><FONT STYLE="letter-spacing: -0.1pt">(b)
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;structuring the form service provision and governance in each regionalized mechanism, in order
to establish the responsibilities of each federative entity and the best form of management;</FONT></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><FONT STYLE="letter-spacing: -0.1pt">(c)
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the preparation or updating of municipal or regional basic sanitation plans; and</FONT></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><FONT STYLE="letter-spacing: -0.1pt">(d)
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the definition of the regulatory and inspection entity for public basic sanitation services,
including delegation as necessary.</FONT></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><FONT STYLE="letter-spacing: -0.1pt">The
Decree does not apply to concessions and public-private partnerships that (i) have been procured or submitted to public consultation prior
to the date of its publication; and (ii) are subject to studies already contracted by federal bodies prior to the date of publication
of this decree.</FONT></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The New Legal Framework
for Basic Sanitation assigns to ANA the responsibility for the publication of technical norms for the regulation of public basic sanitation
services. The agency carried out an analysis of Law 14,026/2020 to identify the rules that would come under its responsibility. Following
this analysis, ANA published on September 8, 2020 a public consultation notice, which aimed at debating the proposed regulatory agenda
for technical norms for basic sanitation. In addition, on March 8, 2021 ANA published an update of the Appendix of Resolution No. 64/2021,
which approves Thematic Axis 5 - Reference Standards for Sanitation, which is part of ANA&#8217;s Regulatory Agenda for the 2020-2021
period.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">ANA is also the authority
responsible for introducing reference standards on the methodology for calculating indemnities due to investments made and not yet amortized
or depreciated. Currently, there is considerable legal uncertainty regarding the indemnity for non-amortized assets, and we expect that
the reference standards will mitigate this situation.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">National Plan for Basic Sanitation (PLANSAB)</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The National Plan
for Basic Sanitation (PLANSAB) is an instrument of the public sanitation project established by the Basic Sanitation Law, with an expected
duration of 20 years. The plan contains a diagnosis of Brazil&#8217;s basic sanitation infrastructure divided into four segments: (i)
coverage deficits, (ii) a government program, (iii) investments made and (iv) political and institutional aspects. The program also provides
estimates for investments to achieve coverage targets.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Short, medium and long-term
objectives were prepared for 2018, 2023 and 2033, respectively, based on the historical evolution and current water and sewage infrastructure.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The New Legal Framework
for Basic Sanitation provides that PLANSAB will contain proposals for programs, projects and actions necessary to achieve the objectives
and goals of the federal basic sanitation policy, with identification of the sources of financing and expansion of public and private
investments in the sector. Additionally, it establishes that PLANSAB should include (i) a specific program for basic sanitation actions
in rural areas; (ii) specific water security actions; and (iii) basic sanitation actions in underdeveloped urban areas occupied by low-income
populations in irregular areas but which are already long-established considering the nature and length of the occupation are not at risk.
Furthermore, it created the Interministerial Committee on Basic Sanitation with the authority to coordinate, integrate, articulate and
evaluate the management of the National Basic Sanitation Plan at the federal level. See &#8220;Item 3.D. Risk Factor&#8212;Risks Relating
to Our Business&#8212; Current regulatory uncertainty, especially with regard to the New Legal Framework for Basic Sanitation, may have
an adverse effect on our business, financial condition or results of operations.&#8221;</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt">Contracts for the Provision of Essential Basic Sanitation
Services in Brazil</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In Brazil, there are
three federal legal regimes for contracting water and sewage services: (i) public concessions, regulated by Law No. 8,987/1995, which
require a prior public bidding process; (ii) administration of public services through cooperation agreements between the federal government
and local public authorities at State and municipal level without the need for a public bidding process, regulated by the Public Consortia
and Cooperation Agreement Law No. 11,107/2005; and (iii) PPPs regulated by Law No. 11,079/2004, used to grant concessions to private companies
to provide public services and used in relation to construction works associated with the provision of public services.</P>



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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The Federal Concessions
Law No. 8,987/1995 and the State Concessions Law No. 7,835/1992 require that the granting of a concession by the government be preceded
by a public bidding process. However, the Federal Public Bidding Law No. 8,666/1993, which establishes the rules for the public bidding
process, provides that a public bidding process can be waived under certain circumstances, including in the case of services to be provided
by a public entity created for such specific purpose on a date prior to the effectiveness of this law, provided that the contracted price
is compatible with what is practiced in the market. This provision was maintaned by Law No. 14,133/2021. Furthermore, a provision of the
Federal Public Bidding Law, as amended by the Public Consortia and Cooperation Agreement Law, provides that the program agreement can
be executed with waiver of a public bidding process.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">However, the New Legal
Framework for Basic Sanitation prohibited the execution of program contracts, agreements, partnership and other unstable instruments for
the provision of public basic sanitation services by entities that are not part of the granting authority&#8217;s structure. See &#8220;Item
3.D. Risk Factors&#8212;Risks Relating to Our Business&#8212;The New Legal Framework for Basic Sanitation prohibits program contracts
for basic sanitation services, resulting in uncertainties for our current and future concessions.&#8221;</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Our Concession Agreements</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">From 1998 to 2005, our
contracts with municipalities have been regulated by the Federal Concessions Law No. 8,987/1995. Generally, these contracts have a 30-year
term, and the total value of the concession is set by the discounted cash flow method. Under this method, when the expected contractual
cash flow is reached, the total value of the concession and assets is amortized to zero on our books and we receive no payment for the
assets. If the concession is terminated prior to the end of the 30-year term, thereby interrupting the normal contractual cash flow, we
are paid an amount equal to the present value of the expected cash flow over the years remaining in the concession, adjusted for inflation.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">However, our concessions
can be revoked unilaterally at any time if certain standards of quality and safety are not met, in the event of default of the terms of
the concession agreement, or due to changes in public interest since the concession was granted, or due to non-conformity with the New
Legal Framework for Basic Sanitation.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">A municipality that chooses
to assume the direct control of its water and sewage services must terminate the current relationship by duly compensating the service
provider and the investments unamortized. Subsequently, the municipality will be in charge of rendering services or of conducting a public
bidding process to grant the concession to potential concessionaires. See &#8220;Item 3.D. Risk Factors&#8212;Risks Relating to Our Business&#8212;
Municipalities may terminate our concessions before they expire in certain circumstances. The indemnification payments we receive in such
cases may be less than the value of the investments we made.&#8221;</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Program Agreements</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Federal Law No. 11,107/2005,
or the Federal Public Consortia and Cooperation Agreement Law, which regulates Article 241 of the Brazilian Constitution introduced significant
changes in the relationship among municipalities, states and companies providing public sanitation services, prohibiting the latter from
exercising the activities of planning, oversight and regulation, including tariff regulation, of the services. The law also created the
program agreement, a contract to be followed when Brazilian states and municipalities enter into agreements for the provision of public
services with mixed capital companies. The program agreement provides the guidelines for the joint management of public services by Brazilian
states and municipalities with mixed capital companies, removing the need for bidding processes.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">However, as previously
mentioned, the New Legal Framework for Basic Sanitation prohibits the formalization of program contracts, agreements, partnership agreements
and other unstable instruments for the provision of public basic sanitation services by companies which are not subsidiaries of the entity
which administers the concessions.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The Constitution of the
State of S&atilde;o Paulo provides that the State shall assure the correct operation, necessary expansion and efficient administration
of water and sewage services in the state by a company under its control. On January 13, 2006, the Governor of the State of S&atilde;o
Paulo enacted State Decree No. 50,470/2006, amended by State Decrees No. 52,020/2007, dated July 30, 2007, and No. 53,192/2008, dated
July 1, 2008, which regulate the provision of water and sewage services in the State. Pursuant to these decrees, it was previously possible
to enter into agreements with municipalities in connection with the provision of water and sewage services by means of a &#8220;program
agreement without a public bidding process.&#8221; Following the entry into force of the Public Consortia and Cooperation Agreements Law,
we adopted the administration of public services through cooperation agreements and program agreement which can be used simultaneously.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">As of the date of this
annual report, the decrees mentioned above have not been amended, and certain provisions, such as those related to the formalization of
program contracts, do not conform with the New Legal Framework for Basic Sanitation.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Public-Private Partnerships</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Public-Private Partnerships,
or &#8220;PPPs,&#8221; are long-term contracts between private parties and government entities, for providing a public asset or service,
in which the private parties bears significant risk and management responsibility, and remuneration is linked to performance. PPPs are
regulated by the State of S&atilde;o Paulo through Law No. 11,688/2004, which was enacted on May 19, 2004. PPPs may be used for: (i) implantation,
expansion, improvement, reform, maintenance or management of public infrastructure; (ii) provision of public services; and (iii) exploitation
of public assets and non-material rights belonging to the State.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Payment is conditioned upon performance.
The payment may be collected through: (i) tariffs paid by users; (ii) use of resources from the budget; (iii) assignment of credits belonging
to the State; (iv) transfer of rights related to the commercial exploitation of public assets; (v) transfer of real property and other
property of assets; (vi) public debts securities; and (vii) other revenues.</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We do not currently provide any basic sanitation services to municipalities
through PPPs.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Agreements with Municipalities and Metropolitan Regions</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The state of S&atilde;o
Paulo, pursuant to Article No. 25, Paragraph 3 of the Brazilian Constitution, enacted the State Supplementary Law, or &#8220;LCE,&#8221;
to create the metropolitan regions of S&atilde;o Paulo (LCE No. 94/1974), Baixada Santista (LCE No. 815/1996), Campinas (LCE No. 870/2000),
Vale do Para&iacute;ba and Litoral Norte (LCE No. 1,166/2012), Sorocaba No. (LCE No. 1,241/2014) and Ribeir&atilde;o Preto (LCE No. 1,290/2016),
and the urban clusters of Jundia&iacute; (LCE No. 1,146/2011), Piracicaba (LCE No. 1,178/2012) and Franca (LCE No. 1,323/2018).</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Pursuant to the Brazilian
Constitution, in metropolitan regions, conurbations and microregions, the authority to develop public water and sewage systems is shared
by the states and municipalities. However, for municipalities which are not a part of the types of regions cited above (metropolitan regions,
conurbations and microregions), the primary responsibility for providing water and sewage services to residents rests with the municipality.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We provide basic sanitation
services for municipalities, conurbations and metropolitan regions. In these municipalities, operations are regionalized and contracts
are structured considering the financial and economic conditions of the entire region. The regulation including taxes, control and oversight
are the responsibilities of ARSESP (State Supplementary Law 1,025/2007 &#8211; Articles No. 6 and No. 10).</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In January 2015, the federal
government issued the Metropolitan Bylaws (Law No. 13,089/2015), which established general guidelines for the planning, management and
execution of public services of common interest in metropolitan regions and in conurbations as defined by the states, as well as general
rules on integrated urban development plans and other instruments for interfederal governance instruments.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">With the enactment of
the New Legal Framework for Basic Sanitation, regionalized service provision is clearly encouraged, especially by requiring the creation
of regional basic sanitation units or reference blocks that aim to group municipalities and encourage the provision of basic sanitation
services in more isolated and low-profit municipalities. Additionally, d<FONT STYLE="letter-spacing: -0.1pt">espite formally granting
authority to municipalities, these municipalities will not have access to financing with federal resources if they are not part of a regionalized
group, thus leaving little or no margin to exercise their authority</FONT>.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Due to this recent legislative
change and the uncertainties that surround the prohibition of program contracts, along with other possible forms of joint interests, as
is the case of associated management through a cooperation agreement, or even possible corporate arrangements, it is not yet possible
to confirm the impact of the New Legal Framework for Basic Sanitation.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">On April 21, 2021, State
Bill No. 251/2021 was published, whereby four URAEs are proposed to provide drinking water supply and sewage services. As of the date
of this annual report, it is not yet possible to confirm whether this bill will be approved or whether it will be approved as originally
drafted. In addition, we cannot predict if the municipalities where we currently operate will adhere to the units that may be created.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0.05pt 0 10pt 0pt">Establishment of ARSESP</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">On June 8, 2006, the
State of S&atilde;o Paulo enacted Decree No. 50,868/2006, creating the Commission for the Regulation of Sanitation Service of the State
of S&atilde;o Paulo (<I>Comiss&atilde;o de Regula&ccedil;&atilde;o do Servi&ccedil;o de Saneamento do Estado de S&atilde;o Paulo</I>),
or &#8220;CORSANPA,&#8221; to regulate basic sanitation services. CORSANPA was directly subordinated to the State Secretariat for Infrastructure
and Environment. The main duty of CORSANPA was conducting studies for the creation of a regulatory agency for the basic sanitation industry
and the presentation of legal and regulatory measures.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The completion of such
duties resulted in the publication of State Supplementary Law No. 1,025/2007 of December 7, 2007, which created the S&atilde;o Paulo State
Sanitation and Energy Regulatory Agency (<I>Ag&ecirc;ncia Reguladora de Saneamento e Energia do Estado de S&atilde;o Paulo</I>), or &#8220;ARSESP,&#8221;
and partially revoked Supplementary Law No. 7,750/1992. Furthermore, Supplementary Law No. 1,025/2007 maintained CONESAN, as an advisory
council to define and implement the state basic sanitation policy, and the State Sanitation Fund (<I>Fundo Estadual de Saneamento</I>)
or &#8220;FESAN.&#8221; FESAN is connected to the State Secretariat for Infrastructure and Environment and collects and manages resources
that support state-approved programs, as well as the development of technology, management and human resources and a sanitation information
system, in addition to other support programs.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">On August 5, 2009,
the State of S&atilde;o Paulo enacted Decree No. 54,644/2009, which revoked Decree No. 50,868/2006 and regulated the composition, organization
and operation of the State Sanitation Council (<I>Conselho Estadual de Saneamento</I>), or &#8220;CONESAN&#8221; created by Supplementary
Law No. 7,750/1992.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In connection with the
scope of our services, Supplementary Law No. 1,025/2007 expanded the range of services that we can render, with the inclusion of urban
rainwater drainage and management, urban cleaning and solid waste management, as well as the operation of power generation, storage, conservation
and sales activities, for our own or third-party use.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In addition, the rules simplified the process for the expansion of
our business in Brazil and abroad, authorizing us to:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>participate in the controlling block or the capital of other companies;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>create subsidiaries, which may become majority or minority shareholders in other companies; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>establish partnerships with national or foreign companies, including other state or municipal basic sanitation companies, in order
to expand our activities, share technology and expand investments related to basic sanitation services.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">ARSESP regulates the
basic sanitation services that belong to the State, relating to the federal and municipal jurisdictions and prerogatives, and is responsible
for:</P>


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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">the compliance with and enforcement of state and federal basic sanitation legislation;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">the publication of the organizational platform for the services, indicating the
types of services provided by the State, as well as the equipment and facilities that compose the system;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">the acceptance, where applicable, of the legal attributions of the jurisdictional
authority;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">the establishment, in accordance with the tariff guidelines defined by Decree No.
41,446/96, of tariffs and other methods that provide compensation for our services, adjustment and review of such tariffs and methods
to ensure the financial economic balance of services and low cost tariffs through mechanisms that increase service efficiency and lead
to the distribution of productivity gains to society; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">the approval, oversight and regulation (including tariff issues) of the sewage
treatment and wholesale water supply agreements entered into between the state supplier and other suppliers, pursuant to Article 12 of
the Basic Sanitation Law.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">With respect to municipal
basic sanitation, ARSESP oversees and regulates services (including tariff issues) that have been delegated by municipalities to the State
as a result of cooperation agreements that authorize program agreements between the municipalities and us for as long as it is convenient
to the municipality&#8217;s public interest. Currently, all of our service agreements signed pursuant to Law No. 11,445/2007 had their
regulation and supervision services delegated to ARSESP.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">For its services, ARSESP
charges 0.50% of the annual total invoice from net operating revenue (excluding revenues relating to the construction of concession infrastructure)
of the municipality. This fee is collected from municipalities that have an executed program agreement with us and the municipalities
located in the metropolitan regions.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Rules Enacted by ARSESP</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In 2009, ARSESP enacted rules regarding the following:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0.05pt; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>general terms and conditions for water and sewage services;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0.05pt; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>procedures for communication regarding any failure in our services;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0.05pt; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>penalties for deficiencies in the provision of basic sanitation services; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0.05pt; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>procedures for confidential treatment of our customers&#8217; private information.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The implementation
of these and other more recent rules will particularly impact our commercial and operational processes and may adversely affect us in
ways we cannot currently predict. Implementation of these rules started in 2011 and is expected to continue for the next few years.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Consumer Relations in the State
of S&atilde;o Paulo</I></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In 2011, ARSESP altered
the standard contract that we are required to use in our relationships with retail customers. This alteration requires that invoices be
sent to the user of the service rather than the owner of the property connected to the public water supply and sewage systems. Since 2011,
we have implemented several measures and instituted new rules to update our client registry. Currently, more than 90% of our water and
sewage connections are billed to the user of our services, as foreseen under current regulations. Related to the collection of debt, we
are also faced with the challenge of collecting customers&#8217; taxpayer identification numbers, which are required to register for our
services and are needed for the judicial collection of outstanding fees in the event of nonpayment. We continuously update our customers&#8217;
registration information, but we face difficulties in updating this information in areas with high concentrations of social vulnerability
and noncompliance.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Regarding changes to
the communication process for the reporting of failures, ARSESP has modified the rules and standards for supervision and reporting of
incidents. We have implemented these requested changes. Currently, we receive a portion of the reported incidents online, through the
Incident Reporting System (&#8220;<I>Sistema de Comunica&ccedil;&atilde;o de Incidentes</I>&#8221;) established by ARSESP, which introduces
greater transparency and control to our operations.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Pursuant to rules provided
in ARSESP Resolution No. 846/2018, enacted on December 20, 2018, certain procedures were established to report incidents and interruptions
in the provision of water and sewage services through the Supervision Support System (SAFI).</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The implementation of
these rules, which began in 2011 and was completed in 2018, required certain adjustments to our business and operations, but so far have
not adversely affected us. We created a handbook on how to report incidents and interruptions in order to standardize the understanding
and usage of the Incident Reporting System (including roles, responsibilities and a step-by-step guide), as well as a training series,
directed to each business unit, in order to address the subject and its importance. The goal was to promote a broad communication to all
stakeholders mentioned by the ARSESP rules in each available information channel.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We are attentive to
these regulatory changes, have been working toward meeting ARSESP&#8217;s requirements and recommendations, and have presented technical,
legal and factual reasons for any conduct that ARSESP may find irregular. As a result, we are subject to few regulatory infractions and
to limited fines. See &#8220;Item 3.D Risk Factors&#8212; Current regulatory uncertainty, especially with regard to the New Legal Framework
for Basic Sanitation, may have an adverse effect on our business, financial condition or results of operations.&#8221;</P>




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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Our Current Concession Agreements</I></P>


<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The current concessions
are based on a standard form of agreement between us and the municipality. Each agreement received the prior approval of the legislative
council of each municipality. In the municipalities included in metropolitan regions, conurbations and microregions, the State of S&atilde;o
Paulo is also included as a party. The assets comprising the existing municipal water and sewage systems are transferred from the municipality
to us in order for us to provide the contracted services. Until 1998, we acquired municipal concessions and the existing water and sewage
assets in exchange for our common shares issued at book value. Since 1998, we have acquired concessions and water and sewage assets by
paying the municipality an amount equal to the present value of the contracts&#8217; estimated cash flows from the date of acquisition
of the concession. In 2011, ARSESP set the Weighted Average Cost of Capital (WACC) at 8.06%, due to the First Ordinary Tariff Revision,
and in October 2017 the discount rate was updated to 8.11% due to the Second Ordinary Tariff Revision. In July 2020, the discount rate
was updated to 8.10% as a result of the Third Ordinary Tariff Revision. See &#8220;&#8212;Tariffs.&#8221; Since 2011, we have used ARSESP&#8217;s
WACC as a discount rate used to analyze the financial and economic feasibility of the service agreements with municipalities.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The main provisions of our existing concession agreements are as
follows:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>we assume all responsibility for providing water and sewage services in the municipality;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>according to the municipal laws authorizing the concession, we are permitted to collect tariffs for our services and tariff readjustments
follow the guidelines established by the Basic Sanitation Law and ARSESP;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>as a general rule, to date, we are exempt from municipal taxes, and no royalties are payable to the municipality with respect to the
concession;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>we are granted rights of way on municipal property for the installation of water pipes and water transmission lines, and sewage lines;
and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>upon termination of the concession, for any reason, we are required to return the assets that comprise the municipality&#8217;s water
and sewage system to the municipality and the municipality is required to pay us the non-amortized value of the assets relating to the
concession.</TD></TR></TABLE>

<P STYLE="font: 4.5pt Times New Roman,serif; margin: 0.45pt 0 10pt">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">These assets have
been considered to be intangible assets since January 2008. See Note 3.8 to our financial statements. Under concession agreements executed
prior to 1998, the reimbursement for the assets may be through payment of either:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">the book value of the assets; or</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">the market value of the assets as determined by a third-party appraiser in accordance
with the terms of the specific agreement.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our agreement model follows
the provisions of the Basic Sanitation Law. Its main contractual provisions include the joint execution of planning, supervision and regulation
of services, the appointment of a regulatory authority for the services, and periodic disclosure of financial statements.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Furthermore, the economic
and financial formulas must be based on the discounted cash flow methodology and on the revaluation of returnable assets. Pursuant to
the Basic Sanitation Law, the preexisting assets will be returned to the grantor of the concession. We will carry out all new investments
and the municipalities will record them as assets. The municipalities will then transfer possession of these assets to us for our use
and management and will also record a credit in the same amount of the assets recorded in our favor. According to Article 42 of the Basic
Sanitation Law, investments made during the contractual period are the property of the applicable municipality, which in turn generates
receivables for us that are to be recovered through the operation of the services. These receivables may also be used as guarantees in
funding operations.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Another important development
was the exemptions from municipal taxes applicable on our operational areas and the possibility of the revaluation of our assets that
existed prior to the execution of the agreements in cases involving the early resumption of services by the concession authority.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">As of December 31,
2020, we provided water and sewage services to 375 municipalities. The majority of these concessions have 30-year terms. Between January
1, 2007 and December 31, 2020, we entered into agreements with 342 municipalities (including our services agreement with the city of S&atilde;o
Paulo and Guarulhos) in accordance with the Basic Sanitation Law, of which 17 were entered into in 2020. As of December 31, 2020, these
342 municipalities accounted for <FONT STYLE="letter-spacing: -0.15pt">95.1</FONT>% of our gross operating revenues from sanitation services
(excluding revenues relating to the construction of concession infrastructure). In addition to the contracts that have 30-year terms,
the municipalities entered into cooperation contracts with the State of S&atilde;o Paulo, delegating the regulation and monitoring of
the provision of services to ARSESP. As of December 31, 2020, 8 of our agreements or concessions had expired but we continued to provide
water and sewage services to these municipalities. From January 1, 2021 through 2030, 25 concession agreements will expire, accounting
for 3.9% of our revenues (excluding revenues relating to the construction of concession infrastructure) the year ended December 31, 2020
and 3.4% of our intangible assets and contract assets as of the same date, will expire.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We currently do not
anticipate that other municipalities will seek to terminate concessions due to our close relationship with municipal governments, recent
improvements in the water and sewage services we provide, and the obligation of the municipality to repay us for the return of the concession.
However, we cannot be certain that other municipalities will not seek to terminate their concessions in the future. See &#8220;Item 3.D.
Risk Factors&#8212;Risks Relating to Our Business&#8212;Municipalities may terminate our concessions before they expire in certain circumstances.
The indemnification payments we receive in such cases may be less than the value of the investments we made, or may be paid over an extended
period, adversely affecting our business, financial condition or results of operations.&#8221;</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Operations in the City of S&atilde;o Paulo and Certain
Metropolitan Regions</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We are a concessionary
of the state of S&atilde;o Paulo tasked with providing operate basic sanitary services in metropolitan regions, microregions and urban
conglomerates instituted by state law.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The state of S&atilde;o Paulo,
pursuant to Article No. 25, Paragraph 3 of the Brazilian Constitution, enacted the State Supplementary Law, or &#8220;LCE,&#8221; to
create the metropolitan regions of S&atilde;o Paulo (LCE No. 94/1974), Baixada Santista (LCE No. 815/1996), Campinas (LCE No. 870/2000),
Vale do Para&iacute;ba and Litoral Norte (LCE No. 1,166/2012), Sorocaba No. (LCE No. 1,241/2014) and Ribeir&atilde;o Preto (LCE No. 1,290/2016),
and the urban clusters of Jundia&iacute; (LCE No. 1,146/2011), Piracicaba (LCE No. 1,178/2012) and Franca (LCE No. 1,323/2018).</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">On June 18, 2009, Municipal
Law No. 14,934/2009 repealed Municipal Law 13,670/2003, which had assigned the responsibility for the city of S&atilde;o Paulo&#8217;s
planning, regulating and supervising the provision of water supply and sewage collection services exclusively to the city of S&atilde;o
Paulo. On June 23, 2010, the State and the city of S&atilde;o Paulo entered into a formal agreement with the purpose of sharing the planning
of the provision of water supply and sewage collection services; delegating oversight and regulation, including tariff regulation, to
ARSESP; and authorizing the maintenance of water supply and sewage collection services in the city of S&atilde;o Paulo for a 30-year term
(renewable for the same period).</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In January 2015, the federal
government issued the Metropolitan Bylaws (Law No. 13,089/2015), which established general guidelines for the planning, management and
execution of public services of common interest in metropolitan areas and in conurbations as defined by the States, as well as general
rules on integrated urban development plans and other interfederal governance instruments.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The New Legal Framework
for Basic Sanitation outlined the entities responsible for the provision of basic sanitation services. However, there are still several
uncertainties regarding regionalized provisions, including the creation of new forms, such as regional basic sanitation units and reference
blocks. Accordingly, as of the date of this annual report it is not possible to describe how these new forms will be implemented.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">On April 21, 2021, State
Bill No. 251/2021 was published, whereby four URAEs are proposed to provide drinking water supply and sewage services. As of the date
of this annual report, it is not yet possible to confirm whether this bill will be approved or whether it will be approved as originally
drafted. In addition, we cannot predict if the municipalities where we currently operate will adhere to the units that may be created.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The S&atilde;o Paulo
metropolitan region (including the municipalities to which we provide water on a wholesale basis, but excluding the concession infrastructure
construction revenue) accounted for 70.7% of our operating revenue from services in 2020.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We cannot predict
how the shared management of these operations will be carried out in the S&atilde;o Paulo metropolitan region and other metropolitan regions
we operate in or what effect it may have on our business, financial condition or results of operations. See &#8220;Item 3.D. Risk Factors&#8212;Risks
Relating to Our Business&#8212; Current regulatory uncertainty, especially with regard to the New Legal Framework for Basic Sanitation,
may have an adverse effect on our business, financial condition or results of operations.&#8221;</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Tariff Regulation in the State of S&atilde;o Paulo</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The tariffs for our services are subject to Federal and State regulation.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">On December 16, 1996,
the Governor of the State of S&atilde;o Paulo issued the decree No. 41,446/1996, which updated the existing tariff system and allowed
us to continue to set our own tariffs. The guidelines by which we readjust our tariffs are defined pursuant to State Decree No. 41,446/1996,
which were ratified by Federal Law No. 11,445/2007 and regulated by resolutions issued by ARSESP.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our tariffs are based
on the general objectives of maintaining our financial condition and preserving &#8220;social equality&#8221; in terms of the provision
of water and sewage services to the population while providing a return on investment. The governor&#8217;s decree also directs us to
apply the following criteria in determining our tariffs:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">category of use;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">capacity of the water meter;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">characteristics of consumption;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">volume consumed;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">fixed and floating costs;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">seasonal variations of consumption; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">social and economic conditions of residential customers.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">With the enactment of
the Basic Sanitation Law and Federal Consortium Law, we are prohibited from planning, overseeing and regulating services, which includes
determining the tariff policy to be adopted. Such activities are to be exercised by the owner of the concession. Except for the responsibility
for planning, the remaining activities may be delegated.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The current tariff structure
maintains different tariff schedules, depending upon whether a customer is located in the S&atilde;o Paulo metropolitan region or the
Regional Systems. There are four levels of volume consumed for each category of customer, except for the residential-social and shantytown
(<I>favelas</I>) categories. The residential-social tariffs apply to residences of low-income families, residences of persons unemployed
for up to 12 months and collective living residences. The <I>favela </I>tariffs apply to residences in shantytowns characterized by a
lack of urban infrastructure. The latter two subcategories were instituted to assist lower income customers by providing lower tariffs
for consumption. Customers are billed on a monthly basis. Water and sewage bills are based upon water usage determined by monthly water
meter readings. Larger customers, however, have their meters read every 15 days to avoid nonphysical loss resulting from faulty water
meters. Sewage billing is included as part of the water bill and is based on the water meter reading. We are also authorized to enter
into individual contracts with certain customers, such as municipalities, to supply water or sewage services on a wholesale basis.</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">On February 9, 2021,
ARSESP opened Public Consultation Notice No. 4/2021 and Public Hearing Notice No. 2/2021, regarding the proposed new tariff structure.
On April 8, 2021, ARSESP published the final results of Public Consultation No. 04/2021 &#8211; Proposed Revision of Sabesp&#8217;s Tariff
Structure through Final Techical Note 0017-21 and Detailed Report 0003-2021. For more information on the differences as a result of the
new tariff structure, see &#8220;Item 4.B. Business Overview&#8212;Description of Our Activities&#8212;New Tariff Structure.&#8221;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Furthermore, since Law
No. 11,445/2007 permits municipalities to create their own regulatory agencies rather than being subjected to overview by ARSESP, a number
of municipalities created their own regulatory agencies.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In November 2013 the Regulatory
Agency of S&atilde;o Bernardo do Campo was created. However, when the contract was signed with the municipality of S&atilde;o Bernardo
do Campo in 2019, the regulation and supervision of services were delegated to ARSESP. See &#8220;Item 3.D. Risk Factors&#8212;Risks Relating
to Our Business&#8212;Current regulatory uncertainty, especially with regard to New Legal Framework for Basic Sanitation, may have an
adverse effect on our business, financial condition or results of operations.&#8221;</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 10pt">The 2014-2015 Water Crisis</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Prior to 2014, we planned
our supply of water to the S&atilde;o Paulo metropolitan region based on the water supply during the driest period on record, which was
from 1953 to 1954. However, water inflow to the Cantareira reservoirs throughout 2014 and most of 2015 was less than half the inflow recorded
in 1953, the previous most critical year. Consequently, the volume of water stored in the reservoirs in 2014 and 2015 declined significantly
until September 2015, when the reservoirs once again held more water than 12 months previously for the first time since the beginning
of the water crisis. Once rainfall returned the level of water in the reservoirs that provide water to the population of the S&atilde;o
Paulo metropolitan region to normal levels, the measures taken during the water crisis to continue services to consumers were gradually
discontinued starting in early 2016. As of December 31, 2020, the reservoirs in the S&atilde;o Paulo metropolitan region contained 913.1
million m<SUP>3</SUP> of water storage for treatment, compared to 1.1 billion m<SUP>3</SUP> available for treatment as of December 31,
2019 not including the technical reserve of 287.5 million m&sup3;. The average monthly water production in 2020 for the S&atilde;o Paulo
metropolitan region was <FONT STYLE="letter-spacing: -0.25pt">63.4 </FONT>cubic meters per second, or m&sup3;/s, compared to 62.9 m&sup3;/s
in 2019 and 60.9 m&sup3;/s in 2018.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">For more information
on the water production systems which we use to produce water for the S&atilde;o Paulo metropolitan region, see &#8220;Item 4.B. Business
Overview&#8212;Description of Our Activities&#8212;Water Operations&#8212;Water Resources.&#8221;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Cantareira System</I></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The Cantareira System
is located in the northern area of the S&atilde;o Paulo metropolitan region. It uses water extracted from the PCJ River Basin and the
Juqueri River Basin and consists of six reservoirs interconnected by a complex water network of tunnels and pipes, located along the municipalities
of S&atilde;o Paulo, Mairipor&atilde;, Nazar&eacute; Paulista, Piracaia, Vargem, and Joan&oacute;polis. The latter two are located on
the border of the state of Minas Gerais, approximately 100 kilometers from the city of S&atilde;o Paulo. Gravity forces the flow of water
from one reservoir to another, and once the water reaches the Paiva Castro reservoir, located in the Juqueri River Basin, it is pumped
to the Guara&uacute; water treatment plant.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Prior to February 2014
and the water crisis, this system supplied water to approximately 8.9 million people, with an average extraction of up to 33 m&sup3;/s
to serve the S&atilde;o Paulo metropolitan region. After the water crisis, when conditions returned to normal levels, this system supplies
water to approximately</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify">7.0 million people, with an annual average
water production of up to 24.6 m&sup3;/s in 2020 in order to serve the S&atilde;o Paulo metropolitan region. Since May 2017, the volume
of water that may be extracted from the Cantareira System is now based on the volume of water available in the reservoirs. A minimum of
10 m&sup3;/s of water may be released to serve the metropolitan region of Campinas and Jundia&iacute;, which is located downstream from
the reservoirs. This flow is defined in Joint Resolution Nos. 926/2017 and 925/2017, both dated May 29, 2017.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">In May 2017, the concession
that regulates the volume of water that may be extracted from the Cantareira System, issued by ANA and DAEE was renewed for a period of
10 years and will allow us to withdraw from the system is divided into five tranches: (i) if the volume of water available is higher than
60% of the reservoirs&#8217; capacity, we can withdraw up to 33 m<SUP>3</SUP>/s; (ii) if the volume of water is between 40% and 60% of
the reservoirs&#8217; capacity, we can withdraw up to 31 m<SUP>3</SUP>/s; (iii) if the volume of water is between 30% and 40% of the reservoirs&#8217;
capacity, we can withdraw up to 27 m<SUP>3</SUP>/s; (iv) if the volume of water is between 20% and 30% of the reservoirs&#8217; capacity,
we can withdraw up to 23 m<SUP>3</SUP>/s; and (v) if the volume of water available is lower than 20% of the reservoirs&#8217; capacity,
we can withdraw up to 15.5 m<SUP>3</SUP>/s.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The following table
shows the volume of water stored in the systems that serve the S&atilde;o Paulo metropolitan region as of December 2017, March 2018, December
2018, March 2019, December 2019, March 2020, December 2020 and March 2021, the end of the rainy season:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 11pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; width: 29%; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; border-bottom: Black 1pt solid; width: 7%">
    <P STYLE="font: 8pt/9.1pt Times New Roman,serif; margin: 0.1pt 1.6pt 0 0; text-align: right"><B>March</B></P>
    <P STYLE="font: 8pt/9.1pt Times New Roman,serif; margin: 0.1pt 0 0; text-align: right"><B>2021</B></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; width: 1%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; border-bottom: Black 1pt solid; width: 7%">
    <P STYLE="font: 8pt/9.1pt Times New Roman,serif; margin: 0.1pt 0 0; text-align: right"><B>December</B></P>
    <P STYLE="font: 8pt/9.1pt Times New Roman,serif; margin: 0.1pt 0 0; text-align: right"><B>2020</B></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; width: 1%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; border-bottom: Black 1pt solid; width: 7%">
    <P STYLE="font: 8pt/9.3pt Times New Roman,serif; margin: 0.05pt 0 0; text-align: right"><B>March</B></P>
    <P STYLE="font: 8pt/9.3pt Times New Roman,serif; margin: 0.05pt 0 0; text-align: right"><B>2020</B></P>
</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; width: 1%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; border-bottom: Black 1pt solid; width: 7%">
    <P STYLE="font: 8pt/9.1pt Times New Roman,serif; margin: 0.1pt 0 0; text-align: right"><B>December</B></P>
    <P STYLE="font: 8pt/9.1pt Times New Roman,serif; margin: 0.1pt 0 0; text-align: right"><B>2019</B></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; width: 1%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; border-bottom: Black 1pt solid; width: 7%">
    <P STYLE="font: 8pt/9.3pt Times New Roman,serif; margin: 0.05pt 0 0; text-align: right"><B>March</B></P>
    <P STYLE="font: 8pt/9.3pt Times New Roman,serif; margin: 0.05pt 0 0; text-align: right"><B>2019</B></P>
</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; width: 1%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; border-bottom: Black 1pt solid; width: 7%">
    <P STYLE="font: 8pt/9.1pt Times New Roman,serif; margin: 0.1pt 0 0; text-align: right"><B>December</B></P>
    <P STYLE="font: 8pt/9.1pt Times New Roman,serif; margin: 0.1pt 0 0; text-align: right"><B>2018</B></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; width: 1%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; border-bottom: Black 1pt solid; width: 7%">
    <P STYLE="font: 8pt/9.3pt Times New Roman,serif; margin: 0.05pt 0 0 1.95pt; text-align: right; text-indent: -1.95pt"><B>March</B></P>
    <P STYLE="font: 8pt/9.3pt Times New Roman,serif; margin: 0.05pt 0 0 1.95pt; text-align: right; text-indent: -1.95pt"><B>2018</B></P>
</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; width: 1%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; border-bottom: Black 1pt solid; width: 7%">
    <P STYLE="font: 8pt/9.1pt Times New Roman,serif; margin: 0.1pt 0 0; text-align: right"><B>December</B></P>
    <P STYLE="font: 8pt/9.1pt Times New Roman,serif; margin: 0.1pt 0 0; text-align: right"><B>2017</B></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; width: 1%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; border-bottom: Black 1pt solid; width: 7%">
    <P STYLE="font: 8pt/9.1pt Times New Roman,serif; margin: 0; text-align: right"><B>Total Storage</B></P>
    <P STYLE="font: 8pt/9.1pt Times New Roman,serif; margin: 0; text-align: right"><B>Capacity</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-right: 5pt; padding-left: 6.05pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Cantareira</FONT></TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">518.8</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">355.1</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">632.2</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">396.4</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">542.4</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">387.8</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">532.3</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">405.2</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">982.0 <SUP>(1)(2)</SUP></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; padding-left: 6.05pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Guarulhos</FONT></TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">0.6</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">1.0</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-right: 5pt; padding-left: 6.05pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Guarapiranga</FONT></TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">122.6</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">97.1</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">141.4</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">110.5</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">155.8</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">103.3</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">141.4</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">101.6</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">171.2</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; padding-left: 6.05pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Rio Grande</FONT></TD>
    <TD STYLE="padding-right: 5pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">98.1</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">89.4</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">98.8</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">93.0</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">113.1</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">92.4</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">97.2</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">92.2</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">112.2</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-right: 5pt; padding-left: 6.05pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Rio Claro</FONT></TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">7.0</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">6.0</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">13.4</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">13.4</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">14.0</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">10.9</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">13.9</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">10.1</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">13.7</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; padding-left: 6.05pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Alto Tiet&ecirc;</FONT></TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">341.2</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">301.8</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">497.9</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">430.3</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">511.9</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">282.6</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">362.8</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">294.8</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">560.3</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-right: 5pt; padding-left: 6.05pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Cotia</FONT></TD>
    <TD STYLE="padding-right: 5pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">13.2</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">10.5</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">16.9</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">12.2</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">16.8</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">7.1</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">15.2</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">12.9</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">16.5</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; padding-left: 5.45pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">S&atilde;o Louren&ccedil;o</FONT></TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">57.4</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">54.1</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">87.8</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">52.3</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">87.2</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">59.1</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD STYLE="padding-right: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">88.8</FONT></TD></TR>
</TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 8.6pt; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 6pt">(1)</FONT></TD><TD STYLE="padding-right: 19.3pt">The Cantareira system&#8217;s total storage capacity is 982.0 million m&sup3; available above the water
intake level, plus 287.5 million m&sup3; below the water intake level (known as the &#8220;technical reserve&#8221;).</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 6pt">(2)</FONT></TD><TD STYLE="padding-right: 15.4pt">Amounts included since the May 2017 water right renewal do not include the water from the Cantareira
System&#8217;s technical reserve, which is water stored below the water intake level.</TD></TR></TABLE>
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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">In order to continue
to meet consumer demand in the S&atilde;o Paulo metropolitan region and reduce water production in the Cantareira system to the current
limits set by ANA and DAEE, we adopted the following measures from February 2014 to early 2016 to maintain continuous water supply:</P>

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<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.85pt">use of treated water from other production systems to serve consumers originally
supplied by the Cantareira system;</TD></TR></TABLE>

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<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.85pt">implementation of a bonus program and contingency tariff;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.85pt">reduction of pressure in pipes in order to decrease leakage;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.85pt">adjustment to the volume of treated water sold to municipalities that operate
their own distribution network, due to the reduced availability of water; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.5pt">extraction of water from the technical reserve.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The first four measures
resulted in significant water savings and helped to offset the reduced volume of water extracted from the Cantareira System. The extraction
of water from the technical reserve was critical to maintaining a continuous supply of water to the population.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">With the return of
historical average rainfall in the rainy season from October 2015 to March 2016, water levels for the S&atilde;o Paulo metropolitan region
returned to normal and we gradually discontinued the measures that we had taken during the water crisis.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Emergency Projects and Projects Implemented to Meet the Water Demand
of the S&atilde;o Paulo Metropolitan Region</I></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In addition to the measures
taken to meet consumer demand in the S&atilde;o Paulo metropolitan region, we made and continue to make short and medium-term investments
in projects to increase water availability, transfer water between different reservoir systems and expand water treatment production capacity.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our production of treated
water was expanded by 6.0 m&sup3;/s with the completion of the S&atilde;o Louren&ccedil;o Project. In addition, an additional 13 m&sup3;/s
was made available to our reservoirs through interconnections to other reservoirs in the state of S&atilde;o Paulo, which will be available
to us if reservoirs levels once again become low. Completion of these projects results in improved water security for the Integrated Water
Supply System (<I>Sistema Integrado de Abastecimento de &Aacute;gua</I>), or SIM.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The main projects include<B>:</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.55pt">Alto Tiet&ecirc; System &#8211; transfer of an additional 1 m&sup3;/s from the
Guai&oacute; River to the Taia&ccedil;upeba reservoir, in order to recover the reserve volume of the Alto Ti&ecirc;te System. This project
was concluded in June 2015.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.55pt">Alto Tiet&ecirc; System &#8211; transfer of additional up to 4.0 m&sup3;/s from
Rio Grande - Billings reservoirs to the Alto Tiet&ecirc; System. This project was concluded in September 2015.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.55pt">Guarapiranga System &#8211; transfer of an additional 1 m&sup3;/s of which results
from the expansion of the transfer capacity of the Billings reservoir to the Guarapiranga reservoir. This project was concluded in December
2015.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.55pt">Interconnection of the Jaguari and Atibainha reservoirs &#8211; the purpose of
this project is to recover water levels and increase the water security of the Cantareira System. The interconnection increases water
availability in the Cantareira System by 5.13 m&sup3;/s (annual average) to 8.5 m&sup3;/s (maximum) by transferring water from the Jaguari
reservoir to the Atibainha reservoir. Construction of the interconnection began in February 2016 and was completed in March 2018. Upon
completion of construction, we began transferring water from the Jaguari reservoir (part of the Para&iacute;ba do Sul Basin) to the Atibainha
reservoir (part of the PCJ River Basin). For more information, see &#8220;Item 4.A. History and Development of the Company&#8212;Main
Projects of Our Capital Expenditures Program.&#8221;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.55pt">Implementation of the S&atilde;o Louren&ccedil;o Production System &#8211; this
project was commenced in April 2014 and was completed in April 2018 and operations began in July 2018. This system has an average water
treatment capacity of 6.0 m<SUP>3</SUP>/s. For more information, see &#8220;Item 4.A. History and Development of the Company&#8212;Main
Projects of Our Capital Expenditures Program.&#8221;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.85pt">Alto Tiet&ecirc; System &#8211; transfer of an additional average 2.0 m&sup3;/s
and up to 2.5 m&sup3;/s from the Itapanha&uacute; river to the Biritiba-Mirim reservoir, which will provide more volume to the Alto Tiet&ecirc;
System. The project began construction in 2020. For more information, see &#8220;Item 4.A. History and Development of the Company&#8212;
Main Projects of Our Capital Expenditures Program.&#8221;</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Additionally, we continue
to take measures to maintain the water supply to the metropolitan region of S&atilde;o Paulo in the adequate quantity and quality for
the population. These measures are implemented to keep the system in operation, with renovation of its structures and constructions, in
addition to adjustments for operational flexibility by increasing the transfer of treated water between the producing systems of the Integrated
Metropolitan System. We have carried out specific studies on the likelihood of new water scarcity events similar to the 2014-2015 water
crisis. These studies aim to promote better management of water resources in order to offer greater guarantee of supply, reconciling acceptable
risks with the capacity to invest in any necessary expansions.</P>



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<P STYLE="font: bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Measures to Combat the COVID-19 Pandemic</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">To counter the COVID-19
pandemic, we implemented measures to maintain our commitment to provide more hygienic and healthy conditions for the population served,
prioritizing socially vulnerable individuals.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">In partnership with
other companies, entities, and public agencies, we implemented measures to limit our employees&#8217; exposure to possible infection,
anticipate essential purchases of protective equipment and seeking alternatives to avoid possible service interruptions.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">We also distributed
food baskets, hygiene kits and water tanks for the most vulnerable population, and installed public washbasins, sanitized the surroundings
of certain public hospitals and health centers, suspended supply cuts and exempted tariffs for the &#8220;Residential Social&#8221; and
&#8220;Residential Favela&#8221; customer categories.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">We closed all of our
on-site agencies and concentrated service to our clients through our digital channels, such as the virtual agency and the Sabesp Mobile
app, as well as telephone and chat channels. In March 2020, once the COVID-19 pandemic was declared, approximately 5,900 employees from
administrative staff and employees aged 60 years or above or employees with preexisting health conditions were working remotely.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">For employees in the
essential services category, who work in our facilities or on the streets, we organize shifts, distribute specific protective equipment
and have adopted measures to expand the cleaning and hygiene protocols of workplaces. We have established the Sabesp Sanitary Protocol
for the entire Company, with rules for reducing circulation for safe work, social distancing, personal hygiene and sanitation of the facilities,
in addition to communication and monitoring actions.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">In addition, we anticipated
the vaccination campaign against the flu and pneumonia, with 81% of our employees being immunized, and reinforced our internal communication
with daily updates in our channels of information about health care and practical tips for adapting to remote work.. See item 6.D. - Employees
for more information about other measures we adopted to protect our employees.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Facing an economic crisis
and the COVID-19 pandemic simultaneously demanded an effort from us in the reallocation of available resources, adapting to the new scenario
marked by a decrease in revenues, an increase in defaults, as well as increased uncertainty and exchange rate volatility. &nbsp;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Conscious that in the
midst of the pandemic, water is an even more essential resource for preserving the population&#8217;s health, our first objective was
to make our economic and financial conditions feasible for us to ensure the maintenance of operations and access to services, in particular
for the more socially vulnerable population.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">The quarantine decree
in the State of S&atilde;o Paulo directly impacted our revenues as a consequence of the change in the consumption mix, caused by the increase
in volumes in the residential categories and reduction in the commercial, industrial and public categories whose average tariffs are higher,
leading to a reduction in the total average tariff. &nbsp;Our revenues from the residential sector were also affected, since consumers
in the &#8220;Social Residential&#8221; and &#8220;Residential Favela&#8221; categories were exempted from paying water and sewage bills
between the months of April and August of 2020.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">To face this challenge,
we have taken several measures to strengthen our liquidity and to somewhat off-set the decrease in revenues, uncertainty and exchange
rate volatility and thus maintain the investments necessary to meet the obligations assumed in the contracts signed with municipalities
where we operate.</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Marketing Channels</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">As of December 31, 2020,
we were the concessionaire for the provision of water supply and collection, treatment and disposal of sewage services directly to end
consumers for 375 municipalities in the state of S&atilde;o Paulo. We also supplied water <FONT STYLE="letter-spacing: -0.25pt">and sewage
services </FONT>on a wholesale basis to two municipalities located in the S&atilde;o Paulo metropolitan region. It is the responsibility
of these municipalities to then distribute the water to end consumers. Because of our distribution infrastructure, end consumers to whom
we offer water services on a wholesale basis cannot alternatively acquire such services directly from us. For more information on service
concessions, see &#8220;&#8212;Wholesale Operations.&#8221;</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt">Energy Consumption</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Energy is essential
to our operations, and as a result we are one of the largest users of energy in the state of S&atilde;o Paulo. In the year ended December
31, 2020, we used approximately <FONT STYLE="letter-spacing: -0.4pt">2.09</FONT>% of the total energy consumption in the state of S&atilde;o
Paulo. To date, we have not experienced any major disruptions in energy supply. Any significant disruption of energy to us could have
a material adverse effect on our business, financial condition, results of operations or prospects. Energy prices have a significant impact
on our results of operations. In 2020, we purchased approximately 59% of our total energy consumption in the &#8220;free market,&#8221;
where we can more efficiently negotiate the supply of energy; and the remainder of our energy consumption comes from the Regulated Market.
This allowed us to save approximately R$107 million in 2020, compared to what we expect we would have spent if we purchased all of our
total energy consumption in the Regulated Market.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Additionally, we are
developing projects that aim to generate clean, renewable and sustainable energy. In 2019, we began to structure a Distributed Power Generation
Program focused on solar energy. The program estimates that until 2022 we will have a generation capacity of 61 megawatt, with a daily
average output of 21 megawatts, corresponding to about 4.5% of our total energy consumption. The credits obtained in this distributed
generation will be used to offset energy consumption of low voltage installations, which have a higher tariff. As such, about 60% of energy
consumption carried out in low voltage will be supplied by renewable energy. The investment of approximately R$250 million foreseen in
this program has an estimated payback of 7 to 8 years.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Most of the energy produced
in Brazil comes from hydroelectric power plants. For more information on energy, see &#8220;Item 3.D. Risk Factors&#8212;Risks Relating
to Our Business&#8212; Extreme Weather Conditions and Climate Change may have a material adverse impact on our business, financial condition
or results of operations.&#8221;</P>


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<P STYLE="font: bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Insurance</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">We maintain insurance
covering, among other things, fire or other damage to our property and office buildings and third-party liability. We also maintain insurance
coverage for directors&#8217; and officers&#8217; liability (D&amp;O insurance). We currently obtain our insurance policies by means of
public bids involving major Brazilian and international insurance companies that operate in Brazil. As of December 31, 2020, we had paid
a total aggregate amount of R$14.0 million in premiums. In addition, we paid R$1.5 million for a D&amp;O insurance policy, covering R$5.4
billion in assets, third-party liabilities and D&amp;O insurance. We do not have insurance coverage for business interruption risk because
we do not believe that the high premiums for such insurance are justified by the low risk of major interruption of our activities. In
addition, we do not have insurance coverage for liabilities arising from water contamination or other problems involving our water supply
to customers and for environmental related liabilities and damages. We believe that we maintain insurance at levels customary in Brazil
for our type of business.</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 10pt">Intellectual Property</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Trademarks</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We have secured registration of
our logo and composite trademark (&#8220;Sabesp&#8221;) at the Brazilian Institute of Industrial Property (Instituto Nacional da Propriedade
Industrial), or INPI. In addition, we have registered with the INPI several other trademarks, such as: &#8220;Sabesp Solu&ccedil;&otilde;es
Ambientais&#8221;, &#8220;Projeto Tiet&ecirc;&#8221;, &#8220;Programa C&oacute;rrego Limpo&#8221;, &#8220;Programa Onda Limpa&#8221;,
&#8220;PROL &#8211; Programa de Reciclagem do &Oacute;leo de Fritura&#8221;, &#8220;Revista DAE&#8221;, &#8220;Liga&ccedil;&atilde;o
Sabesp&#8221;, &#8220;Agente da Gente &#8211; Sabesp na Comunidade&#8221;, &#8220;PURA &#8211; Programa de Uso Racional da &Aacute;gua&#8221;,
&#8220;Sabesp Intelig&ecirc;ncia Ambiental&#8221;, &#8220;Uso Racional da &Aacute;gua&#8221;, &#8220;Parque da Integra&ccedil;&atilde;o&#8221;,
&#8220;Sabesp Semana do Meio Ambiente&#8221;, &#8220;&Aacute;gua Sabesp Aqu&iacute;fero Guarani&#8221;, &#8220;&Aacute;gua Sabesp Esta&ccedil;&atilde;o
Cantareira&#8221;, &#8220;Contrato de Fideliza&ccedil;&atilde;o Sabesp&#8221;, &#8220;Esgoto N&atilde;o Dom&eacute;stico Sabesp&#8221;,
&#8220;PEA &#8211; Programa de Educa&ccedil;&atilde;o Ambiental &#8211; Sabesp&#8221;, &#8220;Sabesp Abra&ccedil;o Verde&#8221;, &#8220;&Aacute;gua
de Re&uacute;so Sabesp&#8221;, &#8220;Eu Sou Guardi&atilde;o das &Aacute;guas Sabesp Eu N&atilde;o Desperdi&ccedil;o&#8221;, &#8220;Calculadora
de Sonhos&#8221;, &#8220;Parque Sabesp Mooca&#8221;, &#8220;Parque Sabesp Butant&atilde;&#8221;, &#8220;Parque Sabesp Canga&iacute;ba&#8221;,
&#8220;Programa &Aacute;gua Legal Sabesp&#8221;, &#8220;Signos &#8211; Sistema de Informa&ccedil;&atilde;o Geogr&aacute;fica no Saneamento
Sabesp&#8221;, &#8220;Sistema de Suporte a Decis&otilde;es Sabesp&#8221;, &#8220;Fertilizante Sabesf&eacute;rtil Sabesp&#8221;, &#8220;Pitch
Sabesp&#8221;, &#8220;Novos Neg&oacute;cios Sabesp&#8221;, &#8220;Centrais de Gera&ccedil;&atilde;o, Hidrel&eacute;trica Sabesp&#8221;,
&#8220;Biog&aacute;s Sabesp&#8221;, &#8220;Energia Fotovoltaica Sabesp&#8221;, &#8220;Energia E&oacute;lica Sabesp&#8221;, &#8220;Res&iacute;duos
S&oacute;lidos Urbanos Sabesp&#8221;, &#8220;Fertilizantes Sabesp&#8221;, &#8220;Tocha de Plasma Sabesp&#8221;, &#8220;Servi&ccedil;os
T&eacute;cnicos Sabesp&#8221;, &#8220;Afinidades Sabesp&#8221;, &#8220;Fibra &Oacute;tica nas Redes Sabesp&#8221;, &#8220;Geosabesp Sabesp&#8221;,
&#8220;Waste To Energy Sabesp&#8221;, &#8220;Redu&ccedil;&atilde;o de Perdas Sabesp&#8221;, &#8220;Servi&ccedil;os Imobili&aacute;rios
Sabesp&#8221;, and &#8220;Clubinho Sabesp&#8221;, which is a tool for environmental education directed to children through our website,
and of its characters: &#8220;Super H2O&#8221;, &#8220;Gota Borralheira&#8221;, &#8220;Gotucho&#8221;, &#8220;Ratantan&#8221;, &#8220;Dr.
Gast&atilde;o&#8221;, &#8220;Cau&atilde;&#8221;, &#8220;Denis&#8221;, &#8220;Gabi&#8221;, &#8220;Iara&#8221;, &#8220;Sayuri&#8221; and
&#8220;Cadu&#8221;.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We have also filed applications
with the INPI for registration of the following trademarks: &#8220;Acertando suas Contas com a Sabesp&#8221;; &#8220;Somos &Aacute;gua
Sabesp&#8221;; &#8220; Somos &Aacute;gua Somos Amaz&ocirc;nia Sabesp&#8221;; and &#8220;Hydria Sabesp&#8221;.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Patents</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We have two patents
granted by the INPI: (i)&nbsp;a device for the removal of supernatants during the sewage treatment process and (ii) a rotary device used
to clean water reservoirs transported by trucks with high-pressure hydrojetting systems.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We have also filed patent
applications for the following additional devices or inventions, currently awaiting the INPI&#8217;s decisions, some of which have been
jointly filed with certain Brazilian universities as a result of our cooperation agreements with these institutions:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.85pt">a biofilter odor control unit;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.85pt">a digital leakage detection system, jointly filed with the University of S&atilde;o
Paulo - USP;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.85pt">a chemical composition sensor, its fabrication process and use to measure pH in
microfluid systems, jointly filed with the University of S&atilde;o Paulo - USP;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.85pt">a bubble removal system, autonomous microlaboratory and use of autonomous microlaboratory
to monitor water quality, jointly filed with the University of S&atilde;o Paulo - USP;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.85pt">a modular system for the treatment of sanitary sludge and process using this system;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.85pt">a box for installation of water meters; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.85pt">water leakage detection equipment, jointly filed with FAPESP and Universidade
Estadual Paulista J&uacute;lio de Mesquita Filho &#8211; UNESP.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In addition to these Brazilian patent applications, we also
filed three international patent application under the Patent Cooperation Treaty (&#8220;PCT&#8221;).</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">For more information on
our cooperation agreements with Brazilian universities and FAPESP, see &#8220;Item 5. Operating and Financial Review Prospects&#8212;C.
Research and Development, Patents and Licenses, etc.&#8212;Research and innovation.&#8221;</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt">Software</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We have adopted an internal
policy that provides for an active and effective audit and prevention of unauthorized software. We have acquired the software licenses
for all our workstations.</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We have also developed
certain computer programs for management and control of water and sewage treatment facilities, as well as for third-party services management,
called &#8220;AQUALOG&#8221; (Control Water Treatment Plants), &#8220;SGL&#8221; (Bid Management System), &#8220;SCORPION&#8221; (Software
to Operational Control), &#8220;Electronic Price Quotation,&#8221; &#8220;PREG&Atilde;O SABESP ONLINE,&#8221; &#8220;SISDOC&#8221; (Document
Control System), &#8220;system for analyzing the metrological behavior of water meters,&#8221; &#8220;MPLT&#8221; (Standardized Model
of Technical Report), &#8220;SGH&#8221; (Hydrometry Management System), &#8220;SIA&#8221; (Audit Information System), &#8220;CSI&#8221;
(Business System: Information Services), &#8220;NETCONTROL&#8221; (Automation System of Sanitary Control Laboratories), &#8220;SACE&#8221;
(External Commercial Service System), &#8220;SAN&#8221; (Navigation Support System), &#8220;online software for managing specific articles
published in the DAE engineering journal,&#8221; &#8220;Dashboard panel,&#8221; &#8220;COP&#8221; (Online Control of Water Losses), &#8220;GEL&#8221;
(Power Management System), &#8220;CADGEO,&#8221; &#8220;LIGGEO,&#8221; &#8220;Intellectual Property Management System,&#8221; &#8220;SOE&#8221;
(Business Organization System), &#8220;Application for Predicting the Concentration of Cyanobacteria through Artificial Intelligence&#8221;,
&#8220;Sabesp PM Mobile&#8221; and &#8220;Sabesp Decision Support System - SSD.&#8221;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Among them, we highlight:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.55pt">AQUALOG is a software designed to monitor water treatment through the employment
of artificial intelligence. In 2001, we completed the first rendering of services based on the AQUALOG software to a third party with
the automation of a water treatment plant in the city of Jaguar&aacute; do Sul, State of Santa Catarina. We have entered into an agreement
to license the software to Sanesul, in the state of Mato Grosso do Sul and to Teuto&#8217;s drugs factory, in the city of Anap&oacute;lis,
state of Goi&aacute;s;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.55pt">SGL is an electronic price quotation system that allows us to view and control
all bid and acquisition proceedings in real time;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.55pt">CADGEO and LIGGEO are computer programs used to locate the water and sewage infrastructure
in times of installation, maintenance or expansion in real time via satellite;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.55pt">&#8220;Application for Predicting the Concentration of Cyanobacteria through Artificial
Intelligence,&#8221; is an application that was developed as a result of a joint research project by us, FAPESP and the Federal University
of S&atilde;o Paulo &#8211; UNIFESP;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.55pt">&#8220;Sabesp PM Mobile&#8221; is a mobile application to register and assist
our technicians in monitoring and managing asset maintenance activities;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.55pt">&#8220;Sabesp Decision Support System - SSD&#8221; is a software that contains
graphic interfaces for updating data, queries of information in the form of graphs and tables, regarding the operation of water-producing
systems and dissemination of data to society through newsletters generated by the system.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We have also registered all of these programs at the INPI.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Domain Names</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We own the domain names described below which have been registered
with the relevant entity in Brazil, Registro.br:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>www.sabesp.com.br; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>www.revistadae.com.br.</TD></TR></TABLE>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt">Environmental Matters</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Our environmental management
is inherent to the provision of our services and the essence of our business. Our performance is guided by the standards established in
our environmental policy, which is monitored by the Environmental Committee, which allows us to plan in an integrated manner and ensure
the sustainability of our operations. Our environment management is based on two pillars of action: (i) environmental compliance and improvement
of operational facilities; and (ii) spreading a culture of cherishing the environment among our stakeholders. We prioritize the internal
and external dissemination of knowledge and experience on the best environmental practices. There are actions of our environmental management
corporate program that rely on the involvement of collaborators, the communities we service and partnerships with non-governmental organizations.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">In order to consolidate
our environmental culture, we have an Environmental Corporate Management Department and Environmental Management Teams allocated in our
business units.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We have the following ongoing environmental management programs:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.55pt">development of the Corporate Greenhouse Gas Management Program (<I>Programa Corporativo
de Gest&atilde;o de Emiss&otilde;es de Gases de Efeito Estufa</I>), in line with the guidelines from the S&atilde;o Paulo State Climate
Change Policy (PEMC), including the preparation of annual inventories on emissions, raising environmental awareness and encouraging the
reduction of greenhouse gas emissions in our operations;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.55pt">Corporate Program for Obtaining and Maintaining Licenses for Water Treatment Stations,
Sewage Treatment Stations and Sewage Pumping Stations (<I>Programa Corporativo de Obten&ccedil;&atilde;o e Manuten&ccedil;&atilde;o de
Licen&ccedil;as de Esta&ccedil;&otilde;es de Tratamento de &Aacute;gua, Esta&ccedil;&otilde;es de Tratamento de Esgotos e Esta&ccedil;&otilde;es
Elevat&oacute;rias de Esgotos</I>), in order to meet the requirements of the licensing authority, in addition to structuring operations
for the renewal and maintenance of these licenses.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.55pt">Corporate Program for Obtaining and Maintaining Concessions for the Use of Water
Resources (<I>Programa Corporativo de Obten&ccedil;&atilde;o e Manuten&ccedil;&atilde;o das Outorgas de Uso de Recursos H&iacute;dricos</I>),
including water catchment, releases and dams. The grant provides the necessary resources to subsidize the process of use and payment for
water resources. We are the biggest payer for water use in the State of S&atilde;o Paulo.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.85pt">the Environmental Education Program (PEA-SABESP), an important tool for strengthening
the effectiveness of our sanitation activities, which propitiates connections with the communities we service through over several environmental
education projects. The activities developed by the PEA are organized with the following
objectives: raise awareness on the intrinsic value of water; protect the environment; preserve streams; improve the quality of the environment;
raise awareness on sanitation activities; raise awareness on the conscious use of water; and direct capacitation and production of guiding
material, which involve activities with civil society groups, education centers, municipal governments and non-governmental organizations;</TD></TR></TABLE>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 15.85pt 5pt 63.35pt; text-align: justify"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.55pt">Management of our institutional representation in the State and National Systems
of Water Resources, including training of company representatives to participate in: (i) the creation of criteria for water usage charges,
(ii) preparation and review of river basin plans (<I>Planos de Bacias</I>), (iii) review of water bodies&#8217; classifications, and (iv)
analysis of legislations regarding the protection of water sources;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.55pt">the SABESP 3 Rs Program (Programa SABESP 3Rs) for the reduction, re use and recycling
of waste from administrative activities, in partnership with waste and recycling collecting cooperatives and which includes employee training
enabling them to act as multipliers in the roll-out of the program;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.55pt">the progressive implementation and maintenance of the Environmental Management
System (EMS) in our water and sewage treatment plants. Since 2015, we have been working on the EMS with a mixed model, whereby the ISO
14001 standard is applied to a limited number of certified plants, while the other stations adopt their own environmental management model
(named SGA-SABESP), without aiming certification. The EMS is currently in</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.55pt">place in 530 treatment plants, 36 of which are ISO 14001 certified. We expect
to implement the EMS in all stations by 2024;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.5pt">Development of the Corporate Program for Sustainable WWTPs, which aims to disseminate
our culture of sustainability and the application of technologies and practices to transform the by-products generated in sewage treatment
plants, specifically, biogas, sludge and effluent, in sustainable resources for beneficial use, with added value for the market, considering
their energy use. Currently, the program includes 18 stations, five of which have a sustainability seal. Stations that have not yet been
certified are undergoing studies and infrastructure improvements, with plans to expand the scope of the program in the coming years; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.55pt">Implementation of the regularization and acceleration of the terms of commitment
for environmental recovery corporate program for the environmental licensing of new companies, which includes obligations of forest restoration
with environmental compensation purposes, when necessary. This program includes the planting and maintenance of 1 million seedlings of
local and native species in the period of ten years, in order to deal with current obligations, as well as to new terms of commitment
for environmental recovery related to the implementation of new projects. The action is part of the Springs Program (<I>Programa Nascentes</I>)
created by the S&atilde;o Paulo state government and prioritizes the restoration of water spring protection areas.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In addition to corporate
environmental management initiatives, we have several projects and initiatives underway to benefit the environment, such as projects for
the use of photovoltaic energy and biogas as a vehicle fuel, as well as other environmental projects focused on the engagement of the
population at large.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We are also signatory
of United Nations Global Compact and supports the 17 United Nations Sustainable Development Goals, which aims to stimulate actions in
areas of crucial importance to humanity, the planet, countries and the companies.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Climate Change Regulations: Reduction of Greenhouse Gases
(GHG) Emissions</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We are required to comply
with laws and regulations related to climate change, including international agreements and treaties to which Brazil is a signatory.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The S&atilde;o Paulo
State Climate Change Policy (Law No. 13,798/2009), enacted on November 9, 2009, and regulated by Decree No. 55,947 of June 24, 2010, aims
to reduce global emissions of carbon dioxide by 20.0% by 2020 compared with 2005 levels. Brazil&#8217;s Climate Change Policy (Law No.
12,187/2009), enacted on December 29, 2009 and regulated by Decree No. 7.390/2010 establishes a voluntary national commitment to reduce
Brazil&#8217;s currently projected GHG emissions for 2020 by a percentage between 36.1% and 38.9%. Such targets have not been established
for the sanitation sector yet. In this sense we have a Corporate Greenhouse Gas Management Program aimed at raising awareness on the topic,
preparing annual inventories of greenhouse gas emissions and establishing and carrying out actions to reduce greenhouse gas emissions.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In 2020, we concluded
the corporate inventory of greenhouse gases for 2019, thus totaling 13 inventories since 2007. We noted that the trend observed in the
previous inventories persists, specifically that activities regarding sewage collection and treatment remain our largest sources of greenhouse
gas release, representing approximately 90.46% of total greenhouse gas release. Electric energy represents approximately 8.27% and other
activities represent approximately 1.27%. In 2020, we also entered into the S&atilde;o Paulo Environmental Agreement, which recognizes
the signatories as part of a community of leaders in climate change, with particular focus on sustainable development.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We have projects in the
research and development stages that entail using biogas generated in the treatment of sewage and recycling sewage sludge as a possible
way to reduce the gases released in the treatment processes, among other technological resources to reduce the amount of sludge disposed
in landfills. We also have initiatives to reduce our emission of greenhouse gases, such as the coverage of stabilization ponds and drying
of sludge by solar irradiation and the processing of biogas for vehicular use.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">At this point, it is still
not possible to predict if climate change policies will provide opportunities or generate new costs for us. Reducing our emissions of
carbon dioxide will involve costs and expenses related to implementing more stringent control mechanisms, adopting pollution prevention
measures and actions to minimize the generation of GHGs. We may not receive financial incentives to offset all or part of these costs.
In addition, if limitations in GHG emissions affect our supply chain and increase our costs, we may not be able to pass on these costs
to our end consumers. See &#8220;&#8212;Tariffs.&#8221;</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Physical Effects of Extreme
Weather Events</I></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Since our financial performance
is closely linked to climate patterns that influence the qualitative and quantitative availability of water, extreme weather conditions
may cause adverse effects on our business and operations. Long-term effects of extreme weather conditions cause significant alterations
in the physical environment that may create unfavorable circumstances, which could affect our operations.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">An increase in heavy rainfall
can impact the regular operation of water sources, including abstraction of water from our dams, through potential increased soil erosion,
silting and runoff of pollutants that can affect aquatic ecosystems. In addition, increased flows of rainwater into sewage systems may
overwhelm the capacity of sewage treatment plants.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In the case of prolonged
periods of drought, for example, reduced water levels in dams can greatly impact the production process. Droughts also lower reservoir
levels available for hydroelectric plants, which may lead to power shortages, particularly since hydroelectric power accounts for most
of Brazil&#8217;s electric power supply. Lack of electric energy could lead to instability in water supply and sewage collection and treatment
services, which could damage our reputation. In addition, because we are one of the largest consumers of electricity in the state of S&atilde;o
Paulo, a potential increase in electricity tariffs due to a shortage of hydroelectric power could have a significant economic impact on
us.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We are also the concessionaire
for water and sewage services for all the coastal municipalities of the state of S&atilde;o Paulo. A rise in the sea level could result
in increased salinity in the river estuaries where we abstract water, which could affect water treatment in these areas. Rising sea levels
could also cause damage in our sewage collection network.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Extreme climate events
may also affect the extraction, production and transportation of the materials necessary for our operations, such as water treatment materials,
and may lead to an increase in the cost of these materials. A drastic rise in air temperature could also increase consumer demand for
water, increasing the need to expand both water supply and sewage treatment.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">In this context, our strategy
calls for identifying mitigating actions and enlarging their coverage in the areas we operate in, as well as identifying opportunities
to increase our effectiveness and the resilience and flexibility of our water supply systems, as well as and to implement new operation
and management technologies. With regard to the risk of reduced water availability, we are also working to adapt to a new scenario of
water scarcity due to the risks associates with the effects of climate change through initiatives such as the Program for Reduction of
Water Loss, the Program for Rational Water Usage, Corporate Environmental Education Program and the expansion of the planned reutilization
of effluents for urban and industrial purposes, among others.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">See &#8220;Item 3.D. Risk
Factors&#8212;Risks Relating to Our Business&#8212;New laws and regulations relating to climate change and changes in existing regulation,
as well as the escalation of the physical effects of extreme weather events, may result in increased liabilities and increased capital
expenditures, which could have a material adverse effect on us.&#8221;</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Public Bidding Procedures</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Pursuant to the Federal
Public Bidding Law, the public bid process commences with publication by the granting body, entity or administrative unit through which
the government acts (the &#8220;Public Administration&#8221;) in a federal, state or municipal official newspaper, as the case may be,
and another leading Brazilian newspaper. The publication announces that the Public Administration will carry out a public bidding contest
pursuant to provisions set forth in an <I>edital </I>(invitation to bid). The invitation to bid must specify, among other terms: (i) the
purpose, duration and goals of the bid; (ii) the participation of bidders, either individually or forming a consortium; (iii) a description
of the qualifications required for adequate performance of the services covered by the bid; (iv)&nbsp;the deadlines for the submission
of the bids; (v) the criteria used for the selection of the winning bidder; and (vi) a list of the documents required to establish the
bidder&#8217;s technical, financial and legal capabilities.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The invitation to bid
is binding on the Public Administration. Bidders may submit their proposals either individually or in consortia, as provided for in the
invitation to bid. After receiving proposals, the Public Administration will evaluate each proposal according to the following criteria,
which must have been set forth in the invitation to bid:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="padding-right: 13.5pt">the technical quality of the proposal;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="padding-right: 13.5pt">lowest cost or lowest public service tariff offered;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="padding-right: 13.5pt">a combination of the criteria above; or</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="padding-right: 13.5pt">the largest amount offered in consideration for a concession.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Currently, Brazilian
government-owned and mixed capital companies such as us must comply with Law No. 13,303/2016 when conducting public bidding procedures
and contracting third parties. Law No. 13,303/2016 established new corporate governance rules to be followed. Our Internal Bidding and
Contracting Regulations were published in June&nbsp;2018, contemplating the new legal guidelines.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The provisions of State
Law No. 6,544/1989 of November 2, 1989, as amended, or the State Public Bidding Law, parallel the provisions of the Federal Public Bidding
Law. The Federal and State bidding laws will apply to us in the event that we seek to secure new concessions. Moreover, these bidding
laws currently apply to us with respect to obtaining goods and services from third parties for our business operations or in connection
with our capital expenditure program, in each case subject to certain exceptions.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Additionally, the New Legal Framework
for Basic Sanitation, enacted on July 16, 2020 and, which amended Law No. 11,445/2007, introduced the need for bidding for the provision
of basic sanitation services by a company which is not a subsidiary of the holder of public services. This will lead to our increased
participation in bidding procedures in order to expand our market share.</P>


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<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Water Usage</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">State law establishes
the basic principles governing the use of water resources in the state of S&atilde;o Paulo in accordance with the State constitution.
These principles include:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">rational utilization of water resources, ensuring that their primary use is to
supply water to the population;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">optimizing the economic and social benefits resulting from the use of water resources;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">protection of water resources against actions which could compromise current and
future use;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">defense against critical hydrological events which could cause risk to the health
and safety of the population or economic and social losses;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">development of hydro-transportation for economic benefit;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">development of permanent programs of conservation and protection of underground
water against pollution and excessive exploitation; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">prevention of soil erosion in urban and rural areas, with a view to protecting
against physical pollution and silting of water resources.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Among other instruments
established by the State Water Policy, Law No. 7,663 of December 30, 1991, the competent public authority grants for the right to use
water for the implementation of any enterprise that demands the use of surface or underground water resources (for water collection and
release of effluents), as well as for the execution of services that alter the regime or quality of such water resources. In the case
of rivers under the federal government&#8217;s domain (rivers crossing more than one state), ANA is the public authority which grants
the authorization. With respect to the rivers under a state&#8217;s domain, the applicable state authority has jurisdiction to grant the
right of use. In the state of S&atilde;o Paulo, DAEE is the public authority responsible for granting such authorizations.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">State Law No. 12,183/2005,
which was enacted on December 29, 2005, established the basis for charging for the use of the water resources under the domain of the
State of S&atilde;o Paulo. To apply such charging, the law provides for, among other provisions, the participation of the River Basins
Committees, the formulation of criteria by such committees, the creation of basin agencies and the organization of a registered list of
water resource users. The basin committee&#8217;s proposals regarding the criteria to calculate the amounts to be charged at each basin
must be approved by the State Water Resource Council and formalized by a decree issued by the State Governor.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">According to existing
law, the hydrographic basins committees are authorized to charge users, such as us, for the abstraction of water from, or dumping of sewage
into, water bodies.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Charging for the use
of water is under gradual implementation by the State of S&atilde;o Paulo, where the largest individual contributors are located, and
it is a management tool of the Policy on Water Resources to promote the rational use of water and finance programs and actions established
by the basin plans. In 2020, we paid approximately R$82.4 million <FONT STYLE="color: #1C1C1C">for the use of water resources.</FONT></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><FONT STYLE="color: #1C1C1C">Charging
for the use of water from rivers of federal domain began in 2003 in the Para&iacute;ba do Sul basin, and charging for the use of water
from rivers of state domain began in 2007 in the Para&iacute;ba do Sul, Piracicaba, Capivari and Jundia&iacute; basins. Subsequently,
charges were implemented for the use of water from the Sorocaba and M&eacute;dio Tiet&ecirc;, Baixo Tiet&ecirc; and Baixada Santista river
basins. In 2014, charges were implemented for the use of water from the Alto Tiet&ecirc; river basin, and in 20</FONT>16, from the Tiet&ecirc;
/ Batalha, Tiet&ecirc; / Jacar&eacute; and Ribeira de Iguape river basins. In 2017, charges were implemented for the use of water from
the Sapuca&iacute; Mirim/Grande, Baixo Pardo/Grade, Mogi Gua&ccedil;u and Pardo river basins. In 2018, the charge of the Turvo Grande/M&eacute;dio
Paranapanema/Pontal do Paranapanema was implemented. In 2019, charges were implemented for the use of water in the Alto Paranapanema river
basins. <FONT STYLE="letter-spacing: -0.6pt">The </FONT>charge for the use of water from S&atilde;o Jos&eacute; dos Dourados and in the
north coast river basins that was expected for 2020 was postponed to 2021.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Water Quality</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Attachment XX of the
Consolidation Administrative Rule No. 5 from September 28, 2017, issued by the Ministry of Health of the federal government, provides
the standards for potable water for human consumption in Brazil. This rule is similar to the U.S. Safe Drinking Water Act and the regulations
enacted by the U.S. Environmental Protection Agency, which establishes rules for sampling and limits related to substances that are potentially
hazardous to human health.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In compliance with Brazilian
law, the physical-chemical, organic and bacteriological analyses carried out for water quality control must follow several national and
international standards, such as: Standard Methods for the Examination of Water and Wastewater from the institutions such as the American
Public Health Association (APHA), American Water Works Association (AWWA) and Water Environment Federation (WEF); United States Environmental
Protection Agency (EPA); standards published by the International Standardization Organization (ISO); and methodologies proposed by the
World Health Organization (WHO).</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Decree No. 5,440/2005
provides that the quality of water must be disclosed to consumers. We have been complying with this regulation by publishing the required
information in monthly bills and annual reports delivered to all consumers that we serve.</P>



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<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Environmental Regulation</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">The implementation and
operation of water and sewage systems are subject to federal, state and municipal laws and regulations on environmental and water-resource
protection. The National Environmental Council (<I>Conselho Nacional de Meio Ambiente</I>), or the CONAMA, is the federal agency responsible
for the regulation of potentially polluting activities. In the state of S&atilde;o Paulo, CETESB is the governmental entity responsible
for the control, supervision, monitoring and licensing of polluting activities, pursuant to State Law No. 997/1976, as amended by State
Decree No. 8.468/1976 and its amendments.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">The control and environmental
planning instruments are defined by several legal instruments, such as State Law No. 997/1976, regulated by Decree No.&nbsp;8,468/1976
and its amendments, which regulates environmental pollution control and establishes the standards for discharge of effluents at state
level; CONAMA Resolution No. 05/1988, which requires licensing of sanitation projects that cause significant alterations to the environment;
Supplementary Law No. 140/2011, which regulates (i) environmental licenses; (ii) federal, state and local jurisdiction over environmental
issues; (iii) the list of activities subject to licensing; and (iv) environmental impact studies and reports; State Law No. 9,509/1977,
regulated by State Decree No. 47,400/2002, which outlines the state environmental policy; CONAMA Resolution No. 357/2005, amended by CONAMA
Resolution No. 430/2011, which establishes the standards for discharge of effluents; and DAAE Ordinance No. 1,630/2017 and ANA Resolution
No. 1,941/2017, which regulate the concession of grants for the right to use water and interfere in water resources on the State and federal
level, respectively; and CONAMA Resolution 302/2002, which establishes the mapping of an Environmental Plan for the Conservation and Use
of the Surroundings of Artificial Reservoirs (<I>Plano Ambiental de Conserva&ccedil;&atilde;o e Uso do Entorno de Reservat&oacute;rios
Artificiais</I>, or PACUERA) for public supply projects focused on environmental licensing as a way of making use and preservation compatible.
In addition, the Brazilian Forestry Code (Law No. 12,651/2012) establishes the requirement to maintain permanent preservation areas, in
certain cases covered with natural vegetation, surrounding water springs and reservoirs, due to their environmental importance as sources
of water security, geologic stability, biodiversity and soil nutrition. Our reservoirs were in operation prior to this legal requirement,
and accordingly only new reservoirs are be subject to PACUERA.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">As for environmental
licensing and concessions of water and sewage treatment plants and pumping stations, certain corporate programs are in progress to obtain
and maintain the legal requirements to comply with these regulations. See &#8220;&#8212;Environmental Matters.&#8221; We also have a Corporate
Program for Regularizing and Anticipating Environmental Recovery Commitment Terms (<I>Programa Corporativo de Regulariza&ccedil;&atilde;o
e Antecipa&ccedil;&atilde;o de Termos de Compromisso de Recupera&ccedil;&atilde;o Ambiental</I>).</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">We use and protect an
area of approximately 44 thousand hectares in total within conservation units, as defined in Law No. 9,985/2000, with 9 thousand hectares
of water mirrors and 35 thousand hectares of protected areas surrounding water sources, thus protecting the main water-producing systems
of the S&atilde;o Paulo metropolitan region. It should be noted that in the case of the Cantareira System, the Environmental Protection
Area (<I>&Aacute;rea de Prote&ccedil;&atilde;o Ambiental</I>, or APA) management plan for the Cantareira System was recently approved
through Decree No. 65,244 of October 14, 2020.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">The licensing process,
usually, is composed of three stages, including the following licenses which can be renewed:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.55pt">preliminary license &#8211; granted in the planning stage, approving the location
and concept and attesting to the project&#8217;s environmental feasibility;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.55pt">installation license &#8211; authorizing the beginning of works for the installation
of the project, subject to compliance with approved plans, programs and projects, including environmental control measures and other necessary
technical requirements; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.55pt">operation license &#8211; authorizing the operation of a unit or activity, subject
to compliance with the technical requirements contained in the installation license.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Projects with significant
environmental impact are subject to specific studies prepared by multidisciplinary teams that present a series of recommendations focused
on minimizing the environmental impact. These studies are then submitted for analysis and approval by the government authorities.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Sewage Requirements</I></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">State law sets forth
regulations regarding pollution control and environmental preservation in the state of S&atilde;o Paulo. According to this law, in areas
in which there is a public sewage system, all effluents of a &#8220;polluting source&#8221; must be discharged to such system, as is the
case for industrial enterprises. It is the responsibility of the polluting source to connect itself to the public sewage system. All effluents
to be discharged are required to meet the standards and conditions established by the applicable environmental law, which allows such
effluents to be treated by our treatment facilities and discharged in an environmentally safe manner. Effluents that do not comply with
such criteria are prohibited from being discharged into the public sewage system. State legislation also establishes that liquid effluents,
except those related to basic sanitation, be subjected to pre-treatment so that they meet the required mandatory levels before being discharged
into the public sewage system. Effluents from our treatment facilities must comply with effluent limitation guidelines and meet the water
quality standards of the receiving water bodies established by federal and state legislation. See &#8220;&#8212;Sewage Operations&#8212;Sewage
System.&#8221;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The CETESB is authorized
under State law to monitor discharges of effluents into the water bodies, among other things. The CETESB also issues the environmental
licenses to the polluting sources, including sewage treatment plants. For more information, see &#8220;&#8212;Environmental Matters.&#8221;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">State and federal water
resource legislation establishes the charging of fees for the discharge of treated effluents into water bodies. This charge is already
in effect in the majority of river basins. See &#8220;&#8212;Environmental Matters&#8212;Water Usage.&#8221;</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt">Lending Limits of Brazilian Financial Institutions</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">CMN Resolution No. 4,589/17
dated as of June 29, 2017, which replaced CMN Resolution No. 2,827/2001 dated as of March 30, 2001, as amended, limits the amount that
Brazilian financial institutions may lend to public sector companies, such as us. Financing of projects which are put up for international
bid and any financing in <I>reais </I>provided to the Brazilian counterpart of such international bids are excluded from these limits.</P>


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<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Scope of Business</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">State Law No. 12,292/2006,
dated as of March 2, 2006, and amended State Law No. 119/1973, dated as of June 29, 1973, which created our Company, authorizes us to
provide water and sewage services outside the state of S&atilde;o Paulo (in other states of Brazil and other countries). This law also
authorizes us to own interests in other public or private-public companies and Brazilian or international consortia. In addition, this
law permits us to incorporate subsidiaries and enter into a partnership with or acquire interests in a private company with a corporate
purpose related to the sanitation business.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In connection with
the scope of our services, State Supplementary Law No 1.025/2007 amended State Law No. 119/1973 and expanded the range of services that
we can render, with the inclusion of urban rainwater drainage and management, urban cleaning and solid waste management, as well as power
generation, storage, conservation and sales activities, for our own or third-party use.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9.5pt"></TD><TD STYLE="width: 22.3pt"><FONT STYLE="color: #010000; letter-spacing: -0.05pt">C.</FONT></TD><TD>Organizational Structure</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Not applicable.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0.05pt; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9.5pt"></TD><TD STYLE="width: 22.3pt"><FONT STYLE="color: #010000; letter-spacing: -0.05pt">D.</FONT></TD><TD>Property, Plant, Equipment, Intangible Assets and Contract Assets</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our principal property,
plant and equipment comprise administrative facilities which are stated at historical costs less depreciation. The reservoirs, water treatment
facilities, water distribution networks consisting of water pipes, water transmission lines, water connections and water meters, sewage
treatment facilities, and sewage collection networks consisting of sewer lines and sewage connections are recorded as contract assets
and intangible assets (concession assets). As of December 31, 2020, we operated through 87,568 kilometers of water pipes and water transmission
lines and 59,660 kilometers of sewer lines. As of the same date, we operated 251 water treatment facilities and 572 sewage treatment facilities
(including eight ocean outfalls), as well as 16 water quality control laboratories.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">As of December 31, 2020,
the total net book value of our property, plant and equipment, intangible assets and contract assets (including concession assets) and
contract assets was R$42,643.1 million.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">All of our material properties are located in the state of S&atilde;o
Paulo.</P>

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<TD STYLE="width: 1pt"></TD><TD STYLE="width: 69.55pt">ITEM 4A.</TD><TD><A NAME="a_006"></A>UNRESOLVED STAFF COMMENTS</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0 10pt 27.6pt">Not applicable.</P>

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<TD STYLE="width: 1pt"></TD><TD STYLE="width: 69.55pt"><FONT STYLE="color: #010000">ITEM 5.</FONT></TD><TD><A NAME="a_007"></A>OPERATING AND FINANCIAL REVIEW AND PROSPECTS</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">The following management&#8217;s
discussion and analysis of financial condition and results of operations should be read in conjunction with our audited financial statements
included elsewhere in this annual report. The financial statements included elsewhere in this annual report have been prepared in accordance
with IFRS as issued by the IASB. This annual report contains forward-looking statements that involve risks and uncertainties. Our actual
results may differ materially from those discussed in the forward-looking statements as a result of various factors, including, without
limitation, those set forth in &#8220;Risk Factors.&#8221;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In the following discussion,
references to increases or decreases in any period are made by comparison with the corresponding prior period, except as the context otherwise
indicates.</P>

<P STYLE="font: bold 9pt/197% Times New Roman,serif; margin-top: 0pt; margin-bottom: 10pt; text-align: justify"><FONT STYLE="color: #010000; letter-spacing: -0.05pt">A.<FONT STYLE="font-family: Times New Roman; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT>Operating and Financial Review and Prospects Overview</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">As of December 31, 2020,
we operated water and sewage systems in the state of S&atilde;o Paulo, including in the city of S&atilde;o Paulo, Brazil&#8217;s largest
city. Our operations extended into a total of 375 municipalities, or 58% of all municipalities in the state. We also provided water services
on a wholesale basis to two municipalities located in the S&atilde;o Paulo metropolitan region in which we did not operate water distribution
systems. In December 2018 and July 2019, we entered into agreements with the municipalities of Guarulhos, Santo Andr&eacute; and Mau&aacute;,
respectively, and began operations in these municipalities for the direct supply of water and sewage services in January 2019, August
2019 and November 2020, respectively.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">The S&atilde;o Paulo
metropolitan region, which includes the city of S&atilde;o Paulo, is our most important service region. With a total population of approximately
21.2 million, the S&atilde;o Paulo metropolitan region accounted for <FONT STYLE="letter-spacing: -0.2pt">70.7%, </FONT>73.4% and 72.2%
of our operating revenue in <FONT STYLE="letter-spacing: -0.1pt">2020, </FONT>2019 and 2018 (excluding revenues relating to the construction
of concession infrastructure), respectively. As of December 31, 2020, 57.7% of the concession intangible assets reflected on our balance
sheet were located in this region. In an effort to respond to demand in the S&atilde;o Paulo metropolitan region, we have concentrated
a major portion of our capital expenditure program to expand the water and sewage systems and to increase and protect water sources in
this region. Our capital expenditure program is our most significant liquidity and capital resource requirement.</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin: 0pt 0pt 10pt 18pt">Factors Affecting Our Results of Operations</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0; text-align: justify; background-color: white"><B>Business Drivers and Measures</B></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0; text-align: justify; background-color: white"><B>&nbsp;</B></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0; text-align: justify; background-color: white"><B><I>General Factors Affecting our
Business</I></B></P>


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<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our results of operations and
financial condition are generally affected by our ability to raise tariffs, control costs and improve productivity, general economic
conditions in Brazil and abroad, global and local catastrophes and health epidemics such as COVID-19 and extreme weather events.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In 2015, our business was significantly
affected by the most severe drought recorded in our service area in the previous 80 years. During the rainy season that began in October
2015 and ended in March 2016, rainfall returned to its historical average, resulting in the level of water in the reservoirs that provide
water to the population of the S&atilde;o Paulo metropolitan region returned to normal and the measures taken during the water crisis
to continue to services consumers were gradually discontinued. However, heightened public awareness of the need to conserve water during
the crisis resulted in our customers adopting lower water consumption practices during the water crisis and these practices have been
partially integrated into our consumers&#8217; daily habits. As a result of this new behavior, despite us having a higher volume of water
available for treatment, the volume of water billed to our clients did not return to the volume of water billed before the water crisis
in 2013, since the water crisis had a strong impact on the consumer profile, which did not return to its former state before the crisis.
This change in consumption practice as a result of the 2014-2015 water crisis has had a continued effect on our results of operations
since the 2014-2015 crisis.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><FONT STYLE="font-style: normal; font-weight: 400; text-transform: none; color: rgb(34, 34, 34); letter-spacing: normal; word-spacing: 0px; background-color: white">In
2020, the COVID-19 pandemic significantly impacted economic activity and markets around the world, and its severity, magnitude and duration
continues to be highly uncertain, rapidly changing and difficult to predict. Actual and potential impacts of the COVID-19 pandemic on
the global economy, the economies of certain countries and certain companies has led ratings agencies to review and downgrade the credit
ratings of sovereigns and issuers of securities around the world.&nbsp;In November 2020, Fitch confirmed Brazil's sovereign credit rating
of BB-&nbsp;with a negative outlook, citing the deterioration of the Brazilian economic environment as a result of political instability
and the ongoing COVID-19 pandemic.&nbsp;</FONT></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In the event of a significant
devaluation of the real in relation to the U.S. dollar or other currencies, our ability to meet our foreign currency denominated obligations
could be adversely affected because our tariff revenue and other sources of income are denominated solely in reais. In addition, we have
debt denominated in foreign currencies, any significant devaluation of the <I>real</I> will increase our financial expenses as a result
of foreign exchange losses that we must record. A devaluation of the <I>real</I> may adversely affect us and the market price of our
common shares or ADSs. For more information, see Note 5.1(a) to our 2020 financial statements.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In the second quarter of 2020,
the S&atilde;o Paulo state government decreed a quarantine throughout the State, restricting business activities in order to avoid the
accelerated spread of COVID-19.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">As a result, we experienced a direct impact on our revenues as a consequence of the change in the consumption
mix, due to the increase in volumes in the residential categories and a reduction in the public, commercial and industrial categories
which have higher average tariffs, leading to a reduction in the total average tariff, in addition to increases in delinquencies in certain
categories. Our revenues from the residential sector were also affected as consumers in the &#8220;Residential Social&#8221; and &#8220;Residential
Favela&#8221; categories were exempt from the payment of water and sewage bills for all municipalities we serve. This exemption was initially
valid for 90 days as of April 1, 2020. However, as a result of the on-going COVID-19 pandemic this exemption was extended until September
15, 2020.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 15.55pt 0 0; text-align: justify; text-indent: 36pt; background-color: white">&nbsp;</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0.05pt 0 10pt 0pt">Effects of Tariff Increases</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our results of operations
and financial condition are highly dependent on tariff increases for our water and sewage services. Since the enactment of the Basic Sanitation
Law in 2007, as a general rule, regulatory agencies are responsible for setting, adjusting and reviewing tariffs, taking into consideration,
among other factors, the following:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>political considerations arising from our status as a state-controlled company;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>anti-inflation measures enacted by the federal government from time to time;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>impacts of the new tariff structure scheduled to come into force in 2022;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>impacts of health epidemics such as COVID-19; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>when necessary, the readjustment to maintain the original balance between each party&#8217;s obligation and economic gain (<I>equil&iacute;brio
econ&ocirc;mico-financeiro</I>) under the agreement.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Readjustment of our tariffs
continues to be set annually and depend on the parameters established by the Basic Sanitation Law and ARSESP. The guidelines also establish
procedural steps and the terms for annual adjustments. The annual adjustments must be announced 30 days prior to the effective date of
the new tariffs. See &#8220;4.B. Business Overview&#8212;Tariffs.&#8221;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The following table sets
forth, for the years indicated, the percentage increase of our tariffs, as compared to three inflation indexes:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 11pt">
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="6" STYLE="padding-right: 4.15pt; height: 9.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.8pt"><FONT STYLE="font-size: 8pt"><B>Year ended December 31,</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 65%; height: 15.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: black 1pt solid; width: 11%; padding-top: 5pt; padding-right: 9.3pt; height: 15.05pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.1pt"><FONT STYLE="font-size: 8pt"><B>2020</B></FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; width: 1%">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: black 1pt solid; width: 11%; padding-top: 5pt; padding-right: 9.3pt; padding-left: 22.7pt; height: 15.05pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.1pt"><FONT STYLE="font-size: 8pt"><B>2019</B></FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; width: 1%">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: black 1pt solid; width: 11%; padding-top: 5pt; padding-right: 4.05pt; height: 15.05pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.1pt"><FONT STYLE="font-size: 8pt"><B>2018</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 9.25pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Increase in average tariff<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="padding-right: 9.3pt; height: 9.25pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">3.4026%</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 9.3pt; padding-left: 22.7pt; height: 9.25pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">4.72%</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 4.05pt; height: 9.25pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">3.51%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 6pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Inflation &#8211; IPC &#8211; FIPE</FONT></TD>
    <TD STYLE="padding-right: 9.3pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">5.62%</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 9.3pt; padding-left: 22.7pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">4.40%</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 4.05pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">3.02%</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Inflation &#8211; IPCA</FONT></TD>
    <TD STYLE="padding-right: 9.3pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">4.52%</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 9.3pt; padding-left: 22.7pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">4.31%</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 4.05pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">3.75%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 6pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.15pt"><FONT STYLE="font-size: 8pt">Inflation &#8211; IGP-M</FONT></TD>
    <TD STYLE="padding-right: 9.3pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.15pt"><FONT STYLE="font-size: 8pt">23.14%</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 9.3pt; padding-left: 22.7pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.15pt"><FONT STYLE="font-size: 8pt">7.30%</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 4.15pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.15pt"><FONT STYLE="font-size: 8pt">7.54%</FONT></TD></TR>
</TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman,serif; margin-top: 10pt; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27.55pt"></TD><TD STYLE="width: 21.8pt"><FONT STYLE="font-size: 9pt; letter-spacing: -0.1pt">(1)</FONT></TD><TD><FONT STYLE="font-size: 9pt">See &#8220;Item 4.B. Business Overview&#8212;Tariffs&#8221; for addition information on tariff increases.</FONT></TD></TR></TABLE>


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<TD STYLE="width: 14.05pt"></TD><TD STYLE="width: 39.95pt">Sources:</TD><TD>Central Bank, <I>Funda&ccedil;&atilde;o Getulio Vargas</I>, or FGV, <I>Instituto Brasileiro de Geografia e Estat&iacute;stica</I>,
or IBGE, and <I>Funda&ccedil;&atilde;o Instituto de Pesquisas Econ&ocirc;micas</I>.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">On April 9, 2020, ARSESP
published a tariff readjustment of 2.4924%. Due to the approval of a state of public calamity mentioned above, ARSESP initially postponed
this readjustment by 90 days. Due to the on-going effects of the COVID-19 pandemic, the adjustment was further postponed and the tariff
readjustment of 3.4026% was only applied on August 15, 2020. This tariff readjustment included a compensatory adjustment of 0.8881% in
compensation for the postponement of the annual tariff readjustment. See &#8220;Item 4.B. Business Overview&#8212;Tariffs.&#8221;</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt">Effects of Brazilian Economic Conditions</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">As a company with all
of its operations in Brazil, our results of operations and financial condition are affected by general economic conditions in Brazil,
particularly by the economic activity and the inflation rate. For example, the general performance of the Brazilian economy may affect
our cost of capital and inflation may affect our costs and margins. The Brazilian economic environment has been characterized by significant
variations in economic growth rates. However, as our product is viewed as essential, in normal conditions our sales revenue demonstrates
stability.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>General Economic Conditions</I></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In 2018, Brazilian GDP
increased 1.1% in comparison with 2017. Brazil&#8217;s trade surplus in 2018 was US$58 billion and at year-end the country had US$374.7
billion in currency reserves. The average unemployment rate in Brazil in 2018 was 12.3%.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">In 2019, Brazilian GDP
increased 1.1% in comparison with 2018. Brazil&#8217;s trade surplus in 2019 was US$46.6 billion and at year-end the country had US$356.9
billion in currency reserves. The average unemployment rate in Brazil in 2019 was 11.9%.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">In 2020, Brazilian GDP
decreased 4.1% in comparison with 2019. Brazil&#8217;s trade surplus in 2020 was US$50.9 billion and at year-end the country had US$355.62
billion in currency reserves. The average unemployment rate in Brazil in 2020 was 13.9%.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">According to the Focus
Market Readout of April 5, 2021, Brazilian GDP is expected to increase 3.17% for 2021 and according to the IMF projection, dated April
6, 2021, the expected growth is 3.7%. Considering that in 2020, Brazilian GDP decreased 4.1% in comparison with 2019, this growth can
be considered quite low. In general, the reasons for this poor performance is a result of, among other factors, measures adopted to mitigate
the COVID-19 pandemic, the uncertainty regarding promotion of adjustments in public accounts and the slow progress of vaccinations.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Interest Rates</I></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">As a political monetary
instrument of the federal government, the SELIC rate influences the behavior of other interest rates in the country, including the rates
related indebtedness denominated in local currency. The SELIC rate has historically been high. However, a series of rate reductions in
2018, brought the SELIC rate down to 6.40% as of December 31, 2018. In 2019 the SELIC rate decreased to 4.40% and in 2020, in response
to the COVID-19 outbreak, COPOM further reduced the SELIC target rate to 2.00% where it remains as of the date of this annual report.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We have not contracted any derivative financial instruments or any
hedging instruments to mitigate interest rate fluctuations.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Inflation</I></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Inflation affects our
financial performance by increasing our costs of services rendered and operating expenses. Part of our <I>real</I>-denominated debt is
directly indexed to take into account the effects of inflation. Additionally, we are exposed to the mismatch between the inflation adjustment
indices of our loans and financing and those of our receivables. Water supply and sewage service tariffs do not necessarily follow the
increases in inflation adjustment and interest rates affecting our debt. We cannot assure you that our tariffs will be increased, in future
periods, to offset, in full or in part, the effects of inflation.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Inflation adjustments
derive from collections from or payment to third parties, as contractually required by law or court decision, and are recognized on an
accrual basis. Inflation adjustments included in these agreements and decisions are not considered embedded derivatives, since they are
deemed as inflation adjustments for us. See Notes 3.19, 5.1 and 29 of the financial statements for the impacts of inflation adjustments
on our financial performance and debt.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Currency Exchange Rates</I></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We had total foreign
currency-denominated indebtedness of R$3,547.8 million as of December 31, 2020, of which R$359.6 million relates to the current portion
of our long-term foreign currency-denominated obligations. In the event of significant devaluations of the <I>real </I>in relation to
the U.S. dollar or other currencies, the cost of servicing our foreign currency-denominated obligations would increase as measured in
<I>reais</I>, particularly as our tariff and other revenue is based solely in <I>reais</I>. In addition, any significant devaluation of
the <I>real </I>will increase our financial expenses as a result of foreign exchange losses that we must record. In 2018, the 17.1% depreciation
of the <I>real </I>against the dollar and the 20.0% depreciation of the <I>real </I>against the Yen led to a foreign exchange loss of
R$915.9 million. In 2019, the 4.0% depreciation of the <I>real </I>against the dollar and the 5.3% depreciation of the <I>real </I>against
the Yen led to a foreign exchange loss of R$234.0 million. In 2020, the 28.9% depreciation of the <I>real </I>against the dollar and the
35.7% depreciation of the <I>real </I>against the Yen led to a foreign exchange loss of R$2,180.2 million. However, since most of our
debt denominated in foreign currencies is long-term debt with a long amortization schedule, a devaluation of the <I>real </I>would principally
impact cash flows regarding the current portion of our long-term debt.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We manage our indebtedness portfolio
closely to decrease the cost of servicing our indebtedness as a whole and our exposure to exchange rate fluctuations. We do not have
any exposure to derivatives tied to foreign currencies. However, we have certain external financing contracts that contain clauses that
allow the replacement of the foreign currency with our domestic currency. In 2020, we exchanged part of the debt we owe to IDB from U.S.
dollars to <I>reais.</I></P>
<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"></P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In addition, in 2020
we also repaid our U.S.$357.8 million Eurobonds, reducing our foreign currency exposure.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The following table
shows the fluctuation of the <I>real</I> against the U.S. dollar, the period-end exchange rates and the average exchange rates as of or
for the years indicated:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 11pt">
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="6" STYLE="padding-right: 4.8pt; height: 9.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.8pt"><FONT STYLE="font-size: 8pt"><B>Year ended December 31,</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 65%; height: 13.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 11%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 3.25pt; padding-right: 4.5pt; height: 13.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt"><B>2020</B></FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; width: 1%">&nbsp;</TD>
    <TD STYLE="width: 11%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 3.25pt; padding-right: 4.5pt; height: 13.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt"><B>2019</B></FONT></TD>
    <TD STYLE="width: 1%; border-top: black 1pt solid; padding-right: 13.5pt; height: 13.4pt; font-family: Times New Roman,serif; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 11%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 3.25pt; padding-right: 7.5pt; height: 13.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt"><B>2018</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="6" STYLE="padding-right: 5.8pt; height: 17.4pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt"><I>(in reais, except percentages)</I></FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-right: 10pt; padding-left: 5.75pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Depreciation (appreciation) of the <I>real </I>versus U.S. dollar<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="padding-right: 10pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">28.93%</FONT></TD>
    <TD STYLE="padding-right: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">4.02%</FONT></TD>
    <TD STYLE="padding-right: 10pt; height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">17.13%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 10pt; padding-left: 5.75pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Period-end exchange rate &#8211; US$1.00</FONT></TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">5.1967</FONT></TD>
    <TD STYLE="padding-right: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">4.0307</FONT></TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">3,8748</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-right: 10pt; padding-left: 5.75pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Average exchange rate &#8211; US$1.00<SUP>(2)</SUP></FONT></TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">5.1578</FONT></TD>
    <TD STYLE="padding-right: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">4.1096</FONT></TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">3.6558</FONT></TD></TR>
</TABLE>
<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0 10pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/10.35pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9.55pt"></TD><TD STYLE="width: 26.3pt"><FONT STYLE="font-size: 8pt; letter-spacing: -0.1pt">(1)</FONT></TD><TD><FONT STYLE="font-size: 8pt">Represents the comparison with period-end exchange rate. Source: Central Bank.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/10.35pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9.5pt"></TD><TD STYLE="width: 26.35pt"><FONT STYLE="font-size: 8pt; letter-spacing: -0.1pt">(2)</FONT></TD><TD><FONT STYLE="font-size: 8pt">Represents the average for period indicated.</FONT></TD></TR></TABLE>

<P STYLE="font: 8pt Times New Roman,serif; margin: 0 0 10pt">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The following table
shows the fluctuation of the <I>real</I> against the Yen, the period-end exchange rates and the average exchange rates as of or for the
years indicated:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 11pt">
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="6" STYLE="padding-right: 4.75pt; height: 9.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.8pt"><FONT STYLE="font-size: 8pt"><B>Year ended December 31,</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 66%; height: 16.65pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 11%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 6.6pt; padding-right: 2.95pt; height: 16.65pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.1pt"><FONT STYLE="font-size: 8pt"><B>2020</B></FONT></TD>
    <TD STYLE="width: 1%; border-top: black 1pt solid; height: 16.65pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 10%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 6.6pt; padding-right: 1.25pt; height: 16.65pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.1pt"><FONT STYLE="font-size: 8pt"><B>2019</B></FONT></TD>
    <TD STYLE="width: 1%; border-top: black 1pt solid; height: 16.65pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 11%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 6.6pt; padding-right: 4.7pt; height: 16.65pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.1pt"><FONT STYLE="font-size: 8pt"><B>2018</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="6" STYLE="padding-top: 5.2pt; padding-right: 2.8pt; height: 26pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><I>(in reais, except percentages)</I></FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Depreciation (appreciation) of the <I>real </I>versus Yen<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="padding-right: -0.75pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">35.75%</FONT></TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 0.4pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">5.33%</FONT></TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 3.45pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">19.97%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 6pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Period-end exchange rate &#8211; &yen;1.00</FONT></TD>
    <TD STYLE="padding-right: -0.75pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">0.0504</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 0.45pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">0.0371</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">0.0353</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Average exchange rate &#8211; &yen;1.0<SUP>(2)</SUP></FONT></TD>
    <TD STYLE="padding-right: -0.75pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">0.0484</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 0.45pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">0.0377</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">0.0331</FONT></TD></TR>
</TABLE>
<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0 10pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/10.35pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9.55pt"></TD><TD STYLE="width: 26.3pt"><FONT STYLE="font-size: 8pt; letter-spacing: -0.1pt">(1)</FONT></TD><TD><FONT STYLE="font-size: 8pt">Represents the comparison with period-end exchange rate. Source: Central Bank.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/10.35pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9.55pt"></TD><TD STYLE="width: 26.3pt"><FONT STYLE="font-size: 8pt; letter-spacing: -0.1pt">(2)</FONT></TD><TD><FONT STYLE="font-size: 9pt">Represents the average for period indicated.</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0 10pt">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">During the years ended December 31, 2020,
2019 and 2018 we did not enter into any forward exchange transactions.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">For further information
on exchange rates, see &#8220;Item 3.D. Risk Factors&#8212;Risks Relating to Brazil&#8212;Exchange rate instability may adversely affect
us, our foreign currency denominated debt and the market price of our common shares or ADSs and our ability to service our foreign currency
denominated obligations&#8221; and &#8220;Item 5.B. Liquidity and Capital Resources&#8212;Indebtedness Financing&#8212;Financial Covenants.&#8221;</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Effects of Extreme Weather Events</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The southeastern
region of Brazil, particularly the southern region of the state of Minas Gerais, the PCJ River Basin (from which we extract the water
used in the Cantareira System), and the northern area of the S&atilde;o Paulo metropolitan region, experienced below average rainfall
from late 2012 throughout 2014 and most of 2015. During the October 2015 &#8211; March 2016 rainy season, the level of rainfall in the
region returned to the normal levels expected for the period. Improved rainfall in the rainy season that began in October 2015, the collaborative
efforts between us and the population we serve and emergency construction works conducted by us throughout 2014 and 2015 to combat the
water crisis, resulted in a partial restoration of the water levels of the Cantareira system.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">As of December 31,
2020, the reservoirs in the S&atilde;o Paulo metropolitan region, where our largest market is located, contained 913.1 million m<SUP>3</SUP>
of water storage for treatment, compared to 1.1 billion m<SUP>3</SUP> available for treatment as of December 31, 2019. The measurements
for these years do not include the technical reserve of 287.5 million m&sup3;.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">In order to balance
supply and demand despite restricted water availability, we adopted a series of measures from February 2014 until April 2016. With the
return of the rainfall to its historical average for the rainy season that began in October 2015 and ended in March 2016, the level of
water in the reservoirs that provide water to the population of the S&atilde;o Paulo metropolitan region returned to normal and the measures
taken during the water crisis to continue to services consumers were gradually discontinued. However, heightened public awareness of the
need to conserve water during the crisis resulted in our customers adopting lower water consumption practices during the water crisis
and these practices have been partially integrated into our consumers&#8217; daily habits. As a result, despite our reservoirs having
a higher volume of water available for treatment, the total volume of water billed to our clients did not return to the volume of water
billed in 2013, since the water crisis had a strong impact on the consumer profile, which did not return to its former state before the
crisis. This change in consumption practice as a result of the 2014-2015 water crisis has had a continued effect on our results of operations
since the 2014-2015 crisis.</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The 2019-2020 water
season which ended in September 2020 had a lower-than-average rainfall compared to the expected long-term average. The Cantareira System
received 74% of the expected volume, while the Alto Tiet&ecirc; System received 72% and the Guarapiranga System received 68%. The water
inflows were also below average in the three main systems that supply the S&atilde;o Paulo metropolitan region, with the Alto Tiet&ecirc;
system recording inflows close to its minimum historic levels between April and to September.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">For more information,
see &#8220;Item 3.D. Risk Factors&#8212;Risks Relating to Our Business&#8212; Droughts, such as the 2014 &#8211; 2015 water crisis, can
have a material impact on our business and on consumption habits and, accordingly, may have a material adverse impact on our business,
financial condition or results of operations&#8221; and &#8220;Item 4.B. Business Overview&#8212;The 2014-2015 Water Crisis.&#8221;</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt">Critical Accounting Estimates and Judgments</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We make estimates and
judgments concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. The
estimates and judgments that have a significant risk of causing material adjustment to the carrying amount of our assets and liabilities
within the next financial year are mentioned below.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Allowance for Doubtful Accounts</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We establish an allowance
for doubtful accounts in an amount that our management considers sufficient to cover expected losses, based on an analysis of trade receivables,
in accordance with the accounting policy stated in Note 3.4 to our financial statements as of December 31, 2020 and 2019 and for the years
ended December 31, 2020, 2019 and 2018. Bad debt expense, net of recoveries, is included in selling expenses, and was R$444.8 million,
R$128.1 million and R$166.7 million for the years ended December 31, 2020, 2019 and 2018, respectively.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The methodology
for determining the allowance for doubtful accounts requires significant estimates, considering a number of factors, including historical
collection experience, current economic trends, expected future losses, the aging of the trade receivables portfolio, recoveries of previously
written off receivables and other factors. Actual results could differ from those estimates.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Intangible Assets Arising from Concession and Program
Contracts</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">As of December 31, 2020, we had intangible assets of R$34,405.6 million
and contract assets of R$7,969.2 million.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We recognize
intangible assets arising from concession contracts under IFRIC 12. We estimate the fair value of construction and other work on the infrastructure
to recognize the cost of the intangible asset, which is recognized when the infrastructure is built and provided that it will generate
future economic benefits. The great majority of our contracts for service concession arrangements entered into with each grantor is under
service concession agreements in which we have the right to receive, at the end of the contract, a payment equivalent to the asset balance
of the concession intangible asset, which in this case, is amortized over the useful life of the underlying physical assets; thus, at
the end of the contract, the remaining value of the intangible would be equal to the residual value of the related physical asset.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The fair value of
construction and other work on the infrastructure is recognized as revenue, at its fair value, when the infrastructure is built, provided
that this work is expected to generate future economic benefits. The accounting policy for the recognition of construction revenue is
described in Note 3.3 &#8220;Operating Revenue&#8221; to our financial statements.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Intangible assets related
to concession agreements and program contracts, when there is no right to receive the residual value of the assets at the end of the contract,
are amortized on a straight-line basis over the period of the contract or the useful life of the underlying asset, whichever is shorter.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The recognition of fair
value for the intangible assets arising on concession contracts is subject to assumptions and estimates, and the use of different assumptions
could affect the carrying amounts of these assets. The amortization of intangible assets and estimated useful lives of the underlying
assets also requires significant assumptions and estimates, which different assumptions and estimates, and changes in future circumstances,
could affect amortization of intangible assets and remaining useful lives of the underlying assets and can have a significant impact on
the results of operations.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Provisions and Contingent Liabilities</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We are a party to
a number of legal proceedings involving significant monetary claims. These legal proceedings include, among other types, disputes with
customers and suppliers and tax, labor, civil, environmental and other proceedings. For a more detailed discussion of these legal proceedings,
see Note <FONT STYLE="letter-spacing: -0.2pt">20</FONT> to our financial statements included in this annual report. We recognize provisions
for legal proceedings in which our company has a present obligation as a result of past events (either due to an explicit agreement or
duty, known as a legal obligation; or due to our past actions, known as a constructive obligation), it is probable that an outflow of
resources embodying economic benefits will be necessary to settle the obligation and the amount of obligation can be estimated reliably.
Therefore, we are required to make judgments regarding future events for which we often seek the advice of legal counsel. As a result
of the significant judgment required in assessing and estimating these provisions, actual losses realized in future periods could differ
significantly from our estimates and could exceed the amounts which we have provisioned.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">As of December 31,
2020, we were party to judicial and administrative proceedings, relating to civil, environmental and tax matters, amounting to R$1,252.3
million (after deducting court escrow deposits in the amount of R$31.4 million) with respect to which we recognized provisions based on
the criteria described above, as shown in Note 3.14 to our financial statements included in this annual report. As of the same date, the
proceedings with respect to which we have contingent liabilities (i.e., no provisions have been recognized) totaled R$46,976.2 million,
of which we believe R$36,515.5 million of those have a remote probability of an outflow of resources embodying economic benefits exists.</P>


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<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Pension Benefits</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The present value
of the pension obligations depends on a number of factors that are determined on an actuarial basis using a number of assumptions. The
assumptions used in determining the net cost (income) for pensions include a discount rate and a mortality table. Any changes in these
assumptions will impact the carrying amount of pension obligations.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">We determine the appropriate
discount rates at the end of each year, which is the interest rate that should be used to determine the present value of estimated future
cash outflows expected to be required to settle the pension obligations. The discount rate was decreased from <FONT STYLE="letter-spacing: -0.3pt">3.36</FONT>%
in 2019 to 3.07% in 2020 under Plan G0 and was increased from 3.37% in 2019 to 3.44% in 2020 under Plan G1 in order to follow the volatility
in the rates applicable to the Brazilian Government NTN &#8211; B, long term notes, which term is similar to the duration of the pension
benefits, as described in Notes 3.18 (a) and 21 (b) to our financial statements included in this annual report.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 17.95pt">Other key assumptions
for pension obligations are based in part on current market conditions. Additional information on the pension plans under Plan G0 and
G1 is disclosed in Note 21 to our financial statements included in this annual report.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Deferred income tax and social contribution</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We recognize and settle
taxes on income based on the results of operations verified according to the Brazilian Corporate Law, taking into consideration the provisions
of the tax laws. We recognize deferred tax assets and liabilities based on the differences between the accounting balances and the tax
bases of assets and liabilities.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We regularly review the
recoverability of deferred tax assets and do not recognize deferred tax assets if it is probable that these assets will not be realized,
based on historic taxable income, the projection of future taxable income and the estimated period to reverse temporary differences. This
process requires the use of estimates and assumptions. The use of different estimates and assumptions could result in the non-recognition
of a significant amount of deferred tax assets.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">As of December 31,
2020 and 2019, we have recognized R$320.7 million <FONT STYLE="letter-spacing: -0.1pt">and </FONT>R$434.0 million as deferred income tax
liabilities and deferred income tax assets, respectively, in each case, net of the deferred tax assets and liabilities, as disclosed in
Note 19 to our financial statements included in this annual report.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Unbilled revenue</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We recognize unbilled
revenue which corresponds to services rendered for which readings have not been made yet. They are recognized based on monthly estimates
calculated according to average billings. Additional information on revenue and accounts receivable are described in Notes 3.3 and 10
to our financial statements included in this annual report.</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Certain Transactions with our Controlling Shareholder</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Reimbursement Due from the State</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Reimbursement due from
the State for pensions paid represent supplementary pensions (Plan G0) that we pay, on behalf of the State, to former employees of state-owned
companies which merged to form our company. These amounts must be reimbursed to us by the State, as primary obligor.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In November 2008, we
entered into the third amendment to the agreement with the State relating to payments of pension benefits made by us on its behalf. The
State acknowledged that it owed us an outstanding balance of R$915.3 million as of September 30, 2008, relating to payments of pension
benefits made by us on its behalf. We provisionally accepted, but it is not recognized in our books, the reservoirs in the Alto Tiet&ecirc;
System as partial payment in the amount of R$696.3 million, subject to the transfer of the property rights of these reservoirs to us.
See Note 11 to our financial statements included in this annual report and &#8220;Item 7. Major Shareholders and Related Party Transactions.&#8221;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">On March 18, 2015, we,
the State and DAEE, with the intervention of the Department of Sanitation and Water Resources, executed an agreement in the amount of
R$1,012.3 million, consisting of R$696.3 million in principal amount and R$316.0 million in monetary adjustment of the principal through
February 2015. For detailed information on this agreement, see &#8220;Item 7.B. Related Party Transactions&#8212;Agreements with the State&#8221;
and Note 11(a)(iv) to our financial statements included in this annual report.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">As of December 31,
2020 and 2019, the amounts not recognized related to pension benefits paid by us on behalf of the State totaled R$1,281.4 million and
R$1,195.3 million respectively. As a result, we also recognized the obligation related to pension benefits, maintained with the beneficiaries
and pensioners of Plan G0. As of December 31, 2020 and 2019, the pension benefit obligations of Plan G0 totaled R$2,549.5 million <FONT STYLE="letter-spacing: -0.3pt">and
</FONT>R$3,046.3 million, respectively. For detailed information on the pension benefit obligations refer to Note 20 to our financial
statements included in this annual report.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Accounts Receivable from the State for Water and Sewage
Services Rendered</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Certain of these accounts
receivable have been overdue for a long period. We have entered into agreements with the State with respect to these accounts receivable.
For further information on these agreements, see Note 10 to our financial statements included in this annual report and &#8220;Item 7.
Major Shareholders and Related Party Transactions.&#8221;</P>


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<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Use of Guarapiranga and Billings reservoirs</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We withdraw water
for use in the S&atilde;o Paulo metropolitan region from the Guarapiranga and Billings reservoirs. EMAE, a company that is also controlled
by the State of S&atilde;o Paulo, has a concession to produce hydroelectric energy using water from the same reservoirs. EMAE commenced
various lawsuits against us in the past seeking compensation for the water we withdraw from these reservoirs. Those lawsuits have now
been settled, by way of an agreement between EMAE and our company.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The settlement agreement
requires us to make certain installment payments to EMAE in settlement of the claim for compensation for our capture and use of the water,
as well as apportionment of the maintenance, operation and monitoring costs for the reservoirs. See &#8220;Item 7. Major Shareholders
and Related Party Transactions&#8221; and See Note 11(b) to our financial statements included in this annual report.</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Results of Operations</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The following table
sets forth, for the years indicated, certain items from our income statements of operations, each expressed as a percentage of net operating
revenue:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 11pt">
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="9" STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.8pt"><FONT STYLE="font-size: 8pt"><B>Year ended December 31,</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 10pt; width: 44%; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; border-top: black 1pt solid; border-bottom: black 1pt solid; width: 9%; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; width: 9%; padding-right: 10pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt"><B>2020</B></FONT></TD>
    <TD STYLE="padding-right: 10pt; border-top: black 1pt solid; width: 1%; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; border-top: black 1pt solid; border-bottom: black 1pt solid; width: 9%; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; width: 9%; padding-right: 10pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt"><B>2019</B></FONT></TD>
    <TD STYLE="padding-right: 10pt; border-top: Black 1pt solid; width: 1%">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; border-top: black 1pt solid; border-bottom: black 1pt solid; width: 9%; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; width: 9%; padding-right: 10pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt"><B>2018</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="9" STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt"><I>(in millions of reais, except percentages)</I></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="text-align: left; padding-right: 10pt; padding-left: 3pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 8pt">Net operating revenue</FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">17,797.5</FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">100.0%</FONT></TD>
    <TD STYLE="text-align: right; padding-right: 10pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">17,983.7</FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">100.0%</FONT></TD>
    <TD STYLE="text-align: right; padding-right: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">16,085.1</FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">100.0%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left; padding-right: 10pt; padding-left: 3pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 8pt">Operating costs</FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">(11,179.6)</FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">(62.8%)</FONT></TD>
    <TD STYLE="text-align: right; padding-right: 10pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">(10,137.7)</FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">(56.4)%</FONT></TD>
    <TD STYLE="text-align: right; padding-right: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">(9,086.5)</FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">(56.5)%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="text-align: left; padding-right: 10pt; padding-left: 3pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 8pt">Gross profit</FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">6,617.9</FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">37.2%</FONT></TD>
    <TD STYLE="text-align: right; padding-right: 10pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">7,846.0</FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">43.6%</FONT></TD>
    <TD STYLE="text-align: right; padding-right: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">6,998.6</FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">43.5%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left; padding-right: 10pt; padding-left: 3pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 8pt">Selling expenses</FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">(751.3)</FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">(4.2)%</FONT></TD>
    <TD STYLE="text-align: right; padding-right: 10pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">(803.4)</FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">(4.5)%</FONT></TD>
    <TD STYLE="text-align: right; padding-right: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">(693.5)</FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">(4.3)%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="text-align: left; padding-right: 10pt; padding-left: 3pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 8pt">Allowance for doubtful accounts (*)</FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">(448.8)</FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">(2.5)%</FONT></TD>
    <TD STYLE="text-align: right; padding-right: 10pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">(128.1)</FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">(0.7)%</FONT></TD>
    <TD STYLE="text-align: right; padding-right: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">(166.7)</FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">(1.0)%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left; padding-right: 10pt; padding-left: 3pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 8pt">Administrative expenses</FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">(1,051.2)</FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">(5.9)%</FONT></TD>
    <TD STYLE="text-align: right; padding-right: 10pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">(1,187.9)</FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">(6.6)%</FONT></TD>
    <TD STYLE="text-align: right; padding-right: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">(996.9)</FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">(6.2)%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="text-align: left; padding-right: 10pt; padding-left: 12pt; font-family: Times New Roman,serif; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Other
    operating income (expenses), net and equity results of investments in affiliates</FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">121.8</FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">0.7%</FONT></TD>
    <TD STYLE="text-align: right; padding-right: 10pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="text-align: right; padding-right: 10pt">
    <P STYLE="font: 8pt Times New Roman,serif; margin-bottom: 0pt; margin-left: 0pt; text-align: right">(15.0)</P></TD>
    <TD STYLE="text-align: right; padding-right: 10pt">
    <P STYLE="font: 8pt Times New Roman,serif; margin-bottom: 0pt; margin-left: 0pt; text-align: right">(0.1)%</P></TD>
    <TD STYLE="text-align: right; padding-right: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: right; padding-right: 10pt">
    <P STYLE="font: 8pt Times New Roman,serif; margin-bottom: 0pt; margin-left: 0pt; text-align: right">35.1</P></TD>
    <TD STYLE="text-align: right; padding-right: 10pt">
    <P STYLE="font: 8pt Times New Roman,serif; margin-bottom: 0pt; margin-left: 0pt; text-align: right">0.2%</P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left; padding-right: 10pt; padding-left: 12pt; font-family: Times New Roman,serif; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Profit from operations before finance income (expenses) and income tax and social contribution</FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">4,492.4</FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">25.2%</FONT></TD>
    <TD STYLE="text-align: right; padding-right: 10pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="text-align: right; padding-right: 10pt">
    <P STYLE="font: 7.5pt Times New Roman,serif; text-align: right; margin-bottom: 0pt; margin-left: 0pt">&nbsp;</P>
    <P STYLE="font: 8pt Times New Roman,serif; margin-bottom: 0pt; margin-left: 0pt; text-align: right">5,711.6</P></TD>
    <TD STYLE="text-align: right; padding-right: 10pt">
    <P STYLE="font: 7.5pt Times New Roman,serif; text-align: right; margin-bottom: 0pt; margin-left: 0pt">&nbsp;</P>
    <P STYLE="font: 8pt Times New Roman,serif; margin-bottom: 0pt; margin-left: 0pt; text-align: right">31.8%</P></TD>
    <TD STYLE="text-align: right; padding-right: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: right; padding-right: 10pt">
    <P STYLE="font: 7.5pt Times New Roman,serif; text-align: right; margin-bottom: 0pt; margin-left: 0pt">&nbsp;</P>
    <P STYLE="font: 8pt Times New Roman,serif; margin-bottom: 0pt; margin-left: 0pt; text-align: right">5,176.6</P></TD>
    <TD STYLE="text-align: right; padding-right: 10pt">
    <P STYLE="font: 7.5pt Times New Roman,serif; text-align: right; margin-bottom: 0pt; margin-left: 0pt">&nbsp;</P>
    <P STYLE="font: 8pt Times New Roman,serif; margin-bottom: 0pt; margin-left: 0pt; text-align: right">32.2%</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="text-align: left; padding-right: 10pt; padding-left: 3pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 8pt">Financial result, net</FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">(3,166.4)</FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">(17.8)%</FONT></TD>
    <TD STYLE="text-align: right; padding-right: 10pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">(1,033.7)</FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">(5.7)%</FONT></TD>
    <TD STYLE="text-align: right; padding-right: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">(1,264.3)</FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">(7.9)%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left; padding-right: 10pt; padding-left: 3pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 8pt">Profit before income tax and social contribution</FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">1,326.0</FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">7.5%</FONT></TD>
    <TD STYLE="text-align: right; padding-right: 10pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">4,677.9</FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">26.0%</FONT></TD>
    <TD STYLE="text-align: right; padding-right: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">3,912.3</FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">24.3%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="text-align: left; padding-right: 10pt; padding-left: 3pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 8pt">Income tax and social contribution</FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">(352.7)</FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">(2.0)%</FONT></TD>
    <TD STYLE="text-align: right; padding-right: 10pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">(1,310.4)</FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">(7.3)%</FONT></TD>
    <TD STYLE="text-align: right; padding-right: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">(1,077.2)</FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">(6.7)%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left; padding-right: 10pt; padding-left: 3pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 8pt">Profit for the year</FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">973.3</FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">5.5%</FONT></TD>
    <TD STYLE="text-align: right; padding-right: 10pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">3,367.5</FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">18.7%</FONT></TD>
    <TD STYLE="text-align: right; padding-right: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">2,835.1</FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">17.6%</FONT></TD></TR>
</TABLE>
<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0 10pt">&nbsp;</P>

<P STYLE="font: italic bold 9pt/196% Times New Roman,serif; margin-bottom: 10pt; text-align: justify">Year Ended December
31, 2020 Compared to Year Ended December 31, 2019</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-bottom: 10pt; text-align: justify">Net operating revenue</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Net operating revenue decreased by R$186.2
million, or 1.0%, to R$17,797.5 million in 2020 from R$17,983.7 million in 2019.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">As of December 31, 2020, net operating revenue,
excluding construction revenue, decreased by R$956.2 million, or 6.4%, to R$14,080.9 million in 2020 from R$15,037.1 million in 2019.
The construction revenue was R$3,716.6 million in 2020 and R$2,946.6 million in 2019. The main factors that led to the decrease were:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt">&#9679;</TD><TD STYLE="padding-right: 15.1pt">signing of the agreement with the municipality of Santo Andr&eacute; in 2019, generating non-recurring
revenue of R$1,261.7 million in operating revenue;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt">&#9679;</TD><TD STYLE="padding-right: 15.1pt">lower billed volume in the commercial, industrial and public categories, resulting in a decrease of
approximately R$ 805.0 million, compared to last year; and;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt">&#9679;</TD><TD STYLE="padding-right: 15.1pt">exemption granted to customers in the &#8220;Residential Social&#8221; and &#8220;Residential Favela&#8221;
categories from paying water and sewage bills to mitigate some of the adverse economic effects of the COVID-19 pandemic, leading to a
decrease of R$40.2 million between April and August 2020.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The decrease in operating revenue was offset
by:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt">&#9679;</TD><TD STYLE="padding-right: 15.1pt">consent of agreement with the municipality of Mau&aacute; in June 2020, resulting in an increase of
R$204.1 million;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt">&#9679;</TD><TD STYLE="padding-right: 15.1pt">higher billed volume in the residential category, resulting in an increase of approximately R$840.0
million; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt">&#9679;</TD><TD STYLE="padding-right: 15.1pt">higher revenue from retail sales in the municipality of Santo Andr&eacute;, in the amount of R$ 214.2
million; and a tariff adjustment of 3.4% since August 2020.</TD></TR></TABLE>




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<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt">Operating costs</P>
<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our operating costs increased
by R$1,041.9 million, or 10.3%, to R$11,179.6 million in 2020 from R$10,137.7 million in 2019. As a percentage of net operating revenue,
cost of services increased to 62.8% in 2020 from 56.4% in 2019.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The increase in operating cost was principally due to the following
factors:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 3.9pt; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">an increase of R$748.7 million in construction costs, due to the higher investment
in the construction of assets in the municipalities we operate;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 3.9pt; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.4pt">an increase of R$222.5 million in depreciation and amortization, arising from the
conclusion of construction of concession intangible assets; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 3.9pt; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.4pt">an increase of R$28.4 million, due to the higher use of algaecides and coagulants
in order to maintain the quality of raw water.</TD></TR></TABLE>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Gross Profit</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">As a result of the factors
discussed above, gross profit for the year ended December&nbsp;31, 2020 decreased by R$1,228.1 million, or 15.7%, to R$6,617.9 million
in 2020 from R$7,846.0 million in 2019.&nbsp; As a percentage of net operating revenue, our gross profit margin decreased to 37.2% in
2020 from 43.6% in 2019.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Selling Expenses</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Selling expenses decreased
by R$52.1 million, or 6.5%, to R$751.3 million in 2020 from R$803.4 million in 2019. As a percentage of net operating revenue, selling
expenses decreased to 4.2% in 2020 from 4.5% in 2019. The main factor of the decrease in selling expenses was the decrease of R$69.7 million
in expenses with services due to: (i) a reduction in expenses related to hydrometers readings and bill deliveries, in the amount of R$41.8
million; and (ii) lower expenses with credit recovery services, in the amount of R$17.5 million.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Allowance for Doubtful Accounts</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our allowance for doubtful
accounts increased by R$316.7 million, or 247.2%, to R$444.8 million from R$128.1 million, mainly due to:</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 15.85pt 12pt 27.35pt; text-align: justify">&#9679;&#9;an increase in delinquency
rates due to the economic instability worsened by the COVID-19 pandemic; and</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 15.85pt 12pt 27.35pt; text-align: justify">&#9679;&#9;non-recurring reversal of R$51.5
million in 2019, due to the agreement entered into with the municipality of Santo Andr&eacute; in August 2019.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt">Administrative Expenses</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Administrative expenses
decreased by R$136.7 million, to R$1,051.2 million in 2020 from R$1,187.9 million in 2019, mainly due to: (i) non-recurring expenses in
2019 related to the conclusion of legal proceedings, in the amount of R$85.4 million, resulting from the signing of agreements with the
municipalities of S&atilde;o Bernardo do Campo and Guaruj&aacute;, in the amounts of R$39.0 million and R$46.4 million, respectively;
(ii) lower expenses with lawsuits in 2020, of R$27.1 million, excluding financial expenses; and (iii) the reversal of allowance for doubtful
accounts in 2020, in the amount of R$12.5 million, resulting from the signature of the agreement with <I>Companhia de Saneamento de Alagoas</I>
(CASAL).</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 12pt">Other Operating Income (Expenses), Net and Equity
in Results of Investments in Affiliates</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Other operating expense,
net was R$121.8 million in 2020 compared with R$15.0 million in operating income, net in 2019, resulting in a positive variation of R$136.8
million, mainly due to the following factors:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 22.5pt">&#9679;</TD><TD STYLE="text-align: justify; padding-right: 15.85pt">reversal of allowance for doubtful accounts with assets indemnity of the municipality
of Mau&aacute;, in the amount of R$85.9 million, as a result of the signature of the agreement; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 22.5pt">&#9679;</TD><TD STYLE="text-align: justify; padding-right: 15.85pt">a decrease in the write-off of obsolete items, in the amount of R$23.9 million.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Other operating income
consists of gains and losses from sales 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 of water, PURA projects and services, net of
COFINS and PASEP.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Other operating expenses
consist mainly of derecognition of concessions assets due to obsolescence, discontinued construction works, unproductive wells, projects
considered economically unfeasible, losses on property, plant and equipment and recognition and reversal of estimated losses with asset
indemnification.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt">Financial Result, Net</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Financial result, net
consists primarily of interest on our indebtedness and foreign exchange losses (or gains) in respect to our indebtedness, offset partially
by interest income on cash and cash equivalents and financial investments and inflation based indexation accruals, mainly relating to
agreements entered into with certain customers to settle overdue accounts receivable.</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Financial result, net
increased by R$2,132.7 million to a financial expense, net of R$3,166.4 million in 2020 from a financial expense, net of R$1,033.7 million
in 2019. As a percentage of net operating revenues, financial result, net amounted to 17.8% in 2020 compared with a financial expense
of 5.7% in 2019. The variation was due to an increase of R$1,946.3 million in exchange variations on loans and financing, as a result
of the higher appreciation of the U.S. dollar and Japanese Yen against the Brazilian <I>real</I> in 2020 (28.9% and 35.8%, respectively),
when compared to the appreciation recorded in 2019 (4.0% and 5.3%, respectively).</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Profit before income tax and social contribution</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">As a result of the
factors discussed above, profit before income tax and social contribution decreased by R$3,351.9 million, to R$1,326.0 million in 2020
from R$4,677.9 million in 2019. As a percentage of net operating revenue, our profit before income tax and social contribution decreased
to 7.5% in 2020 compared to 26.0% in 2019.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Income Tax and Social Contribution</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Income tax and social
contribution expense decreased by R$957.7 million to R$352.7 million in 2020 from R$1,310.4 million in 2019. This decrease was mainly
due to the non-recurring agreement with the municipality of Santo Andr&eacute; in 2019 and the increase in expenses in 2020 related to
allowance for doubtful accounts and exchange variations.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Profit for the year</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">As a result of the
factors discussed above, our profit for the year decreased to R$973.3 million in 2020 from R$3,367.5 million in 2019. As a percentage
of net operating revenue, our profit for the year decreased to 5.5% in 2019 from 18.7% in 2019.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Year Ended December 31, 2019 Compared to Year Ended December
31, 2018</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">For a discussion
of our consolidated results of operations for the year ended December 31, 2019 compared to the year ended December 31, 2018, see &#8220;Item
5. Operating and Financial Review and Prospects &#8212; A. Results of Operations &#8212; Year Ended December 31, 2019 Compared to Year
Ended December&nbsp;31, 2018&#8221; of our annual report on Form 20-F for the year ended December 31, 2019, filed with the SEC on April
30, 2020.</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-bottom: 10pt; text-indent: 0cm"><FONT STYLE="color: #010000; letter-spacing: -0.05pt">B.<FONT STYLE="font-family: Times New Roman; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT></FONT>Liquidity and Capital Resources</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-bottom: 10pt; text-indent: 0cm">Capital Sources</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">In order to satisfy our
liquidity and capital requirements, we have primarily relied on cash provided by operating activities, long-term borrowings from Brazilian
federal governmental financial institutions, and long-term financing from multilateral organizations and from domestic and international
development banks, and also from capital markets. As of December 31, 2020, we had R$396.4 million in cash and cash equivalents. The outstanding
current indebtedness was R$3,034.4 million as of December 31, 2020, of which R$359.6 million was denominated in foreign currency. Long-term
indebtedness was R$14,224.2 million as of December 31, 2020, of which R$3,188.2 million consisted of foreign currency-denominated obligations.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Our management expects
that with the decrease in defaults as a result of us having entered into contract with the municipalities of Guarulhos, Santo Andr&eacute;
and Mau&aacute;, improved water security due to the works carried out, and the generation of operating cash and availability of credit
lines for investments, we will have sufficient funds to meet our commitments and not compromise our planned investments.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">In the second quarter
of 2020, the S&atilde;o Paulo state government decreed a quarantine throughout the State, restricting business activities in order to
avoid the accelerated spread of COVID-19. We experienced a direct impact on revenues as a consequence of the change in the consumption
mix, due to the increase in volumes in the residential category and a reduction in the public, commercial and industrial categories which
have higher average tariffs, leading to a reduction in the total average tariff, in addition to increases in delinquencies in certain
categories.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">On April 9, 2020, ARSESP
published a tariff readjustment of 2.4924%. Due to the approval of a state of public calamity mentioned above, ARSESP initially postponed
this readjustment by 90 days. Considering the on-going effects of the COVID-19 pandemic, the adjustment was further postponed and the
tariff readjustment of 3.4026% was only applied on August 15, 2020. This tariff readjustment included a compensatory adjustment of 0.8881%
in compensation for the postponement of the annual tariff readjustment. As of December 31, 2020, R$37,6 million was outstanding to be
recovered. See &#8220;Item 4.B. Business Overview&#8212;Tariffs.&#8221;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">As a further result of
the COVID-19 pandemic, on February 2021, our Board of Executive Officers approved a series of measures aiming to mitigate the adverse
effects on our commercial service customers, facilitating them to maintain their businesses during the COVID-19 pandemic and to be able
to pay-off their debts in the future. These measures include: suspension of supply cuts, renegotiation of debt without the use of fines
and interest, among others. We cannot assure that ARSESP will adequately indemnify us for these measures. Initially, these measures were
valid from February 3, 2021 to March 31, 2021, however at a meeting held on March 16, 2021, our Board of Executive Officers extended these
measures until April 30, 2021. See &#8220;Item 4.B. Business Overview&#8212;Tariffs&#8221;.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">In order to finance the
constant investment needs in our infrastructure, we use third party funds to complement our own resources. The impacts of COVID- 19 in
attracting borrowings and financings is still uncertain, however, we believe that we currently have sufficient sources of funds to implement
our short and medium term strategy.</P>


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<P STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 10pt; text-align: justify">Cash Flows</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt; text-align: justify">Net Cash Generated from Operating
Activities</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Cash generated from operating
activities is the single largest source of our liquidity and capital resources, and we expect that it will continue to be so in the future.
Our net cash generated from operating activities was R$4,978.2 million, R$4,197.2 million and R$3,842.9 million in 2020, 2019 and 2018,
respectively. The main driver of our cash flow from operating activities relates to our cash collections from customers, which is due
to the nature of our business and to the fact that we are expanding our infrastructure. The increase in net cash generated in 2020 is
principally due to the decrease in income tax and social contribution paid in 2020.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt; text-align: justify">Net Cash Used in Investing Activities</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Net cash used in investing
activities was R$6,768.7 million, R$3,267.3 million and R$2,189.3 million in 2020, 2019 and 2018, respectively. The main driver of our
net cash outflow for investing activities relates to purchases of intangible assets, as required under our concession and program contracts,
which is due to the fact that we are expanding our infrastructure and service coverage. Although we invested the amount of R$280.8 million
related to agreement with the municipality of Mau&agrave;, that did not impact our cash flow in 2020. Additionally, we recognized the
amount of R$3,411.1 as financial investments in Certificates of Bank Deposits (<I>Certificados de Dep&oacute;sito Banc&aacute;rio</I>,
or CDBs), with daily liquidity, which it does not intend to use in the next three months.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt; text-align: justify">Net Cash Used in Financing Activities</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Our net cash used in
financing activities was R$66.4 million, R$1,705.9 million and R$907.5 million in 2020, 2019 and 2018, respectively. The main driver of
our cash flows from financing activities relates to the proceeds and repayments of loans used to finance purchases of intangible assets
related to our concession and program contracts, in order to support the expansion of our services. In order to fund these investments,
we carried out our 25th, 26th and 27th debentures issuances at R$1.45 billion, R$1.05 billion and R$1.0 billion, respectively; and, in
November 2020, we entered into an agreement of R$950.0 million with IDB Invest. In addition, on September 30, 2020, we amortized our Eurobonds
early in the amount of R$1,910.1 million (US$357.8 million) to further reduce our currency exposure.</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt">Indebtedness Financing</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Anticipated impacts of the discontinuation
of LIBOR</I></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The London Interbank
Offered Rate (&#8220;<B>LIBOR</B>&#8221;), the financial reference rate for loan agreements with Multilateral Development Banks (such
as IDB and IBRD) will cease to exist as of December 2021 and is expected to be replaced by another rate, which is yet to be announced.
According to the development banks, the changes will allow the risk of inconsistencies in financings to be minimized. Banks will continue
to work with borrowers to ensure that loan agreements have appropriate provisions that allow borrowers and lenders to discontinue the
use of LIBOR by the end of 2021. We expect to amend our loan agreements through contractual amendments.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Indebtedness financing</I></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our total financial
indebtedness increased by 30.3%, from R$13,244.7 million as of December 31, 2019 to R$17,258.6 million as of December 31, 2020. In addition,
during the same period, our total indebtedness denominated in foreign currency decreased by 44.2%, from R$6,358.8 million as of December
31, 2019 to R$3,547.8 million as of December 31, 2020.</P>



<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">As of December 31, 2020,
we had R$14,224.2 million in long-term indebtedness outstanding (excluding the current indebtedness), of which R$3,188.2 million consisted
of foreign currency-denominated long-term debt. We had an outstanding current indebtedness of R$3,034.4 million as of December 31, 2020.
As of December 31, 2020, R$359.6 million of this current portion of long-term indebtedness was denominated in foreign currency. As of
December 31, 2020, our S&amp;P domestic rating was brAAA and our S&amp;P global rating was BB-. Our Moody&rsquo;s national rating was
Aa2.br and our Moody&rsquo;s global rating was Ba2 as of December 31, 2020, while our Fitch national rating was AA(bra) and our Fitch
global rating was BB, as of the same date.&nbsp;On April 26, 2021, Fitch upgraded our national rating to AAA(bra) and our global rating
to BB+.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Various contractual agreements
we have entered into, including certain financing agreements with <I>Caixa Econ&ocirc;mica Federal </I>and BNDES, provide for liens over
a portion of our cash flows from the payment of water and sewage provision tariffs. In addition, we provide as guarantees a portion of
our cash flow generation to transactions related to PPPs.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Pursuant to these agreements,
cash received from operations is required to pass through designated accounts. In the event of a default under the relevant agreement,
such cash and future cash flows that are required to be deposited in such accounts become restricted and are subject to security interests
in favor of the relevant creditor. As of December 31, 2020, a substantial portion of our monthly cash flows from operations was subject
to these liens. As of that date, the total amount of our secured debt, including indebtedness benefiting from these liens, was R$3,428.5
million (R$3,407.4 million of principal and R$21.1 million related to interest and charges). See &#8220;&#8212;Indebtedness Financing&#8212;Financial
Covenants&#8212;Local currency denominated indebtedness&#8221; and Note 17 to our financial statements included in this annual report.
The following table sets forth information on our indebtedness outstanding as of December 31, 2020:</P>


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<P STYLE="font: 11pt Times New Roman,serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 11pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 29%; height: 9.7pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 11%; border-bottom: black 1pt solid; height: 9.7pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: black 1pt solid; height: 9.7pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 11%; border-bottom: black 1pt solid; height: 9.7pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: black 1pt solid; height: 9.7pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 11%; border-bottom: black 1pt solid; height: 9.7pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: black 1pt solid; height: 9.7pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 10%; border-bottom: black 1pt solid; height: 9.7pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: black 1pt solid; height: 9.7pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; width: 24%; padding-left: 64.1pt; height: 9.7pt; font-family: Times New Roman,serif; line-height: 8.75pt"><FONT STYLE="font-size: 8pt"><B>December 31, 2020 </B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="height: 14.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 4.25pt; padding-right: 1.4pt; height: 14.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt"><B>Current</B></FONT></TD>
    <TD STYLE="height: 14.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 4.25pt; padding-right: 1.35pt; height: 14.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt"><B>Noncurrent</B></FONT></TD>
    <TD STYLE="height: 14.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 4.25pt; padding-right: 1.25pt; height: 14.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt"><B>Total</B></FONT></TD>
    <TD STYLE="height: 14.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 4.25pt; padding-right: 1.4pt; height: 14.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt"><B>Final Maturity</B></FONT></TD>
    <TD STYLE="height: 14.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 4.25pt; padding-right: -0.75pt; height: 14.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt"><B>Interest Rates</B></FONT><SUP>(1)</SUP></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="height: 9.35pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.35pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.35pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.35pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.35pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.35pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.35pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.35pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.35pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: -0.75pt; height: 9.35pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.35pt"><FONT STYLE="font-size: 8pt">(<I>in thousands of R$</I>)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 5.75pt; height: 9.05pt; font-family: Times New Roman,serif; line-height: 8.1pt"><FONT STYLE="font-size: 8pt"><B>Denominated in local currency:</B></FONT></TD>
    <TD STYLE="height: 9.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.05pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-top: 0.05pt; height: 9.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 0.05pt; height: 9.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 0.05pt; height: 9.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 0.05pt; height: 9.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 0.05pt; height: 9.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 0.05pt; height: 9.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 0.05pt; height: 9.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 0.05pt; height: 9.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 0.05pt; height: 9.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 0.05pt; height: 9.05pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 5.75pt; height: 18.45pt; font-family: Times New Roman,serif; line-height: 8.2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.3pt; height: 18.45pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt">&nbsp;</TD>
    <TD STYLE="height: 18.45pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.3pt; height: 18.45pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt">&nbsp;</TD>
    <TD STYLE="height: 18.45pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.25pt; height: 18.45pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt">&nbsp;</TD>
    <TD STYLE="height: 18.45pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.2pt; height: 18.45pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt">&nbsp;</TD>
    <TD STYLE="height: 18.45pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 0.05pt; padding-right: 5.7pt; height: 18.45pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-top: 2.4pt; padding-left: 5.75pt; height: 11.6pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">12<SUP>th</SUP> issue of debentures</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-right: 1.3pt; height: 11.6pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">45,450</FONT></TD>
    <TD STYLE="height: 11.6pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 2.4pt; padding-right: 1.3pt; height: 11.6pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">158,425</FONT></TD>
    <TD STYLE="height: 11.6pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 2.4pt; padding-right: 1.25pt; height: 11.6pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">203,875</FONT></TD>
    <TD STYLE="height: 11.6pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 2.4pt; padding-right: 1.2pt; height: 11.6pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">2025</FONT></TD>
    <TD STYLE="height: 11.6pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 2.4pt; padding-right: 5.8pt; height: 11.6pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">TR + 9.5%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="height: 18.5pt">
    <P STYLE="font: 8pt Times New Roman,serif; margin: 0.05pt 0 0">&nbsp;</P>
    <P STYLE="font: 8pt/8.25pt Times New Roman,serif; margin: 0 0 0 5.75pt">14<SUP>th</SUP> issue of debentures</P></TD>
    <TD STYLE="padding-right: 1.3pt; height: 18.5pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">51,873</FONT></TD>
    <TD STYLE="height: 18.5pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.25pt; height: 18.5pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">24,205</FONT></TD>
    <TD STYLE="height: 18.5pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.25pt; height: 18.5pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">76,078</FONT></TD>
    <TD STYLE="height: 18.5pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.2pt; height: 18.5pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">2022</FONT></TD>
    <TD STYLE="height: 18.5pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.5pt">
    <P STYLE="font: 8pt/9.2pt Times New Roman,serif; margin: 0.1pt 5.7pt 0 0; text-align: right">TJLP + 1.92% (1<SUP>st</SUP> &amp; 3<SUP>rd</SUP>
    series) &amp; IPCA</P>
    <P STYLE="font: 8pt/8.25pt Times New Roman,serif; margin: 0 5.7pt 0 0; text-align: right">+ 9.19% (2<SUP>nd</SUP> series)</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="height: 27.5pt">
    <P STYLE="font: 9pt Times New Roman,serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 7.95pt 0 0 5.75pt">17<SUP>th</SUP> issue of debentures</P></TD>
    <TD STYLE="padding-top: 7.95pt; padding-right: 1.3pt; height: 27.5pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">91,850</FONT></TD>
    <TD STYLE="height: 27.5pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 7.95pt; padding-right: 1.3pt; height: 27.5pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">183,335</FONT></TD>
    <TD STYLE="height: 27.5pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 7.95pt; padding-right: 1.25pt; height: 27.5pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">275,185</FONT></TD>
    <TD STYLE="height: 27.5pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 7.95pt; padding-right: 1.2pt; height: 27.5pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">2023</FONT></TD>
    <TD STYLE="height: 27.5pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 27.5pt">
    <P STYLE="font: 8pt Times New Roman,serif; margin: 0 5.7pt 0 6.9pt; text-align: right; text-indent: 10.95pt">CDI + 0.75% (1<SUP>st</SUP>
    series) &amp; IPCA <FONT STYLE="letter-spacing: -0.55pt">+</FONT> 4.5% (2<SUP>nd</SUP> series) &amp; IPCA + 4.75% <FONT STYLE="letter-spacing: -0.25pt">(3<SUP>rd</SUP></FONT></P>
    <P STYLE="font: 8pt/8.15pt Times New Roman,serif; margin: 0 5.75pt 0 0; text-align: right"><FONT STYLE="letter-spacing: -0.05pt">series)</FONT></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="height: 18.5pt">
    <P STYLE="font: 8pt Times New Roman,serif; margin: 0.05pt 0 0">&nbsp;</P>
    <P STYLE="font: 8pt/8.25pt Times New Roman,serif; margin: 0 0 0 5.75pt">18<SUP>th</SUP> issue of debentures</P></TD>
    <TD STYLE="padding-right: 1.3pt; height: 18.5pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">45,918</FONT></TD>
    <TD STYLE="height: 18.5pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.3pt; height: 18.5pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">135,105</FONT></TD>
    <TD STYLE="height: 18.5pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.25pt; height: 18.5pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">181,023</FONT></TD>
    <TD STYLE="height: 18.5pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.2pt; height: 18.5pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">2024</FONT></TD>
    <TD STYLE="height: 18.5pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 0.2pt; padding-left: 46.7pt; height: 18.5pt; font-family: Times New Roman,serif; line-height: 9.2pt; text-indent: -29.35pt"><FONT STYLE="font-size: 8pt">TJLP + 1.92% (1<SUP>st</SUP> and 3<SUP>rd</SUP> series) &amp; IPCA + 8.25% (2<SUP>nd</SUP> series)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="height: 18.4pt">
    <P STYLE="font: 8pt Times New Roman,serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0 0 0 5.75pt">21<SUP>st</SUP> issue of debentures</P></TD>
    <TD STYLE="padding-right: 1.3pt; height: 18.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">175,000</FONT></TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.3pt; height: 18.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">174,769</FONT></TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.25pt; height: 18.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">349,769</FONT></TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.2pt; height: 18.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">2022</FONT></TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.4pt">
    <P STYLE="font: 8pt/9.2pt Times New Roman,serif; margin: 0 5.7pt 0 0; text-align: right">CDI + 0.60% (1<SUP>st</SUP> series) &amp; CDI
    +</P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0 5.7pt 0 0; text-align: right">0.90% (2<SUP>nd</SUP> series)</P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="height: 18.4pt">
    <P STYLE="font: 7.5pt Times New Roman,serif; margin: 0.5pt 0 0">&nbsp;</P>
    <P STYLE="font: 8pt/8.25pt Times New Roman,serif; margin: 0 0 0 5.75pt">22<SUP>nd</SUP> issue of debentures</P></TD>
    <TD STYLE="padding-right: 1.35pt; height: 18.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 9pt">99,969</FONT></TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.3pt; height: 18.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">678,149</FONT></TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.25pt; height: 18.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">778,118</FONT></TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.2pt; height: 18.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">2025</FONT></TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 0.05pt; padding-left: 3.5pt; height: 18.4pt; font-family: Times New Roman,serif; line-height: 9.2pt; text-indent: -3.2pt"><FONT STYLE="font-size: 8pt">CDI + 0.58% (1<SUP>st</SUP> series) &amp; CDI + 0.90% (2<SUP>nd</SUP> series) &amp; IPCA + 6.00% (3<SUP>rd</SUP> series)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="height: 18.3pt">
    <P STYLE="font: 7.5pt Times New Roman,serif; margin: 0.45pt 0 0">&nbsp;</P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0.05pt 0 0 5.75pt">23<SUP>rd</SUP> issue of debentures</P></TD>
    <TD STYLE="padding-top: 0.05pt; padding-right: 1.35pt; height: 18.3pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD STYLE="height: 18.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 0.05pt; padding-right: 1.3pt; height: 18.3pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">864,678</FONT></TD>
    <TD STYLE="height: 18.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 0.05pt; padding-right: 1.25pt; height: 18.3pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">864,678</FONT></TD>
    <TD STYLE="height: 18.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 0.05pt; padding-right: 1.2pt; height: 18.3pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">2027</FONT></TD>
    <TD STYLE="height: 18.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.3pt">
    <P STYLE="font: 8pt/9.15pt Times New Roman,serif; margin: 0 5.7pt 0 0; text-align: right">CDI + 0.49% (1<SUP>st</SUP> series) &amp; CDI
    + 0.63%</P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0 5.75pt 0 0; text-align: right">(2<SUP>nd</SUP> series)</P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="height: 18.4pt">
    <P STYLE="font: 8pt Times New Roman,serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0 0 0 5.75pt">24<SUP>th</SUP> issue of debentures</P></TD>
    <TD STYLE="padding-right: 1.35pt; height: 18.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.3pt; height: 18.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">414,994</FONT></TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.25pt; height: 18.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">414,994</FONT></TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.2pt; height: 18.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">2029</FONT></TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.4pt">
    <P STYLE="font: 8pt/9.15pt Times New Roman,serif; margin: 0 5.7pt 0 0; text-align: right">IPCA + 3.20% (1<SUP>st</SUP> series) &amp; IPCA
    +</P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0.05pt 5.7pt 0 0; text-align: right">3.37% (2<SUP>nd</SUP> series)</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="height: 18.45pt">
    <P STYLE="font: 8pt Times New Roman,serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0 0 0 5.75pt">25<SUP>th</SUP> issue of debentures</P></TD>
    <TD STYLE="padding-right: 1.3pt; height: 18.45pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">1,442,610</FONT></TD>
    <TD STYLE="height: 18.45pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.3pt; height: 18.45pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD STYLE="height: 18.45pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.3pt; height: 18.45pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">1,442,610</FONT></TD>
    <TD STYLE="height: 18.45pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.45pt">
    <P STYLE="font: 8pt Times New Roman,serif; margin: 0; text-align: right">&nbsp;</P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0 1.2pt 0 0; text-align: right">2021</P></TD>
    <TD STYLE="height: 18.45pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.7pt; height: 18.45pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt">CDI + 3.30%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD STYLE="height: 18.45pt">
    <P STYLE="font: 8pt Times New Roman,serif; margin: 0.05pt 0 0">&nbsp;</P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0 0 0 5.75pt">26<SUP>th</SUP> issue of debentures</P></TD>
    <TD STYLE="padding-right: 1.3pt; height: 18.45pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD STYLE="height: 18.45pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.3pt; height: 18.45pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">1,047,767</FONT></TD>
    <TD STYLE="height: 18.45pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.3pt; height: 18.45pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">1,047,767</FONT></TD>
    <TD STYLE="height: 18.45pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.2pt; height: 18.45pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">2030</FONT></TD>
    <TD STYLE="height: 18.45pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.45pt">
    <P STYLE="font: 8pt/9.15pt Times New Roman,serif; margin: 0 5.7pt 0 0; text-align: right">IPCA + 4.65% (1<SUP>st</SUP> series) &amp; IPCA
    +</P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0.05pt 5.7pt 0 0; text-align: right">4.95% (2<SUP>nd</SUP> series)</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="height: 18.45pt">
    <P STYLE="font: 8pt Times New Roman,serif; margin: 0.05pt 0 0">&nbsp;</P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0 0 0 5.65pt">27<SUP>th</SUP> issue of debentures</P></TD>
    <TD STYLE="padding-right: 1.3pt; height: 18.45pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD STYLE="padding-left: 5.65pt; height: 18.45pt; font-family: Times New Roman,serif; line-height: 8.2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.3pt; height: 18.45pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">997,000</FONT></TD>
    <TD STYLE="padding-left: 5.65pt; height: 18.45pt; font-family: Times New Roman,serif; line-height: 8.2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.3pt; height: 18.45pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">997,000</FONT></TD>
    <TD STYLE="padding-left: 5.65pt; height: 18.45pt; font-family: Times New Roman,serif; line-height: 8.2pt">&nbsp;</TD>
    <TD STYLE="height: 18.45pt">
    <P STYLE="font: 8pt Times New Roman,serif; margin: 0; text-align: right">&nbsp;</P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0 1.2pt 0 0; text-align: right">2027</P></TD>
    <TD STYLE="padding-left: 5.65pt; height: 18.45pt; font-family: Times New Roman,serif; line-height: 8.2pt">&nbsp;</TD>
    <TD STYLE="height: 18.45pt">
    <P STYLE="font: 8pt Times New Roman,serif; margin: 0 5.7pt 0 6.9pt; text-align: right; text-indent: 10.95pt">CDI + 1.60% (1<SUP>st</SUP>
    series) &amp; CDI <FONT STYLE="letter-spacing: -0.55pt">+</FONT> 1.80% (2<SUP>nd</SUP> series) &amp; CDI + 2.25% <FONT STYLE="letter-spacing: -0.25pt">(3<SUP>rd</SUP></FONT></P>
    <P STYLE="font: 8pt Times New Roman,serif; margin: 0 5.7pt 0 6.9pt; text-align: right; text-indent: 10.95pt"><FONT STYLE="letter-spacing: -0.05pt">series)</FONT></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 0.05pt; height: 18.45pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 0.05pt; height: 18.45pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.45pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 0.05pt; height: 18.45pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.45pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 0.05pt; height: 18.45pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.45pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 0.05pt; height: 18.45pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.45pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 0.05pt; height: 18.45pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="height: 18.45pt">
    <P STYLE="font: 8pt Times New Roman,serif; margin: 0.05pt 0 0">&nbsp;</P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0 0 0 5.75pt"><I>Caixa Econ&ocirc;mica Federal</I></P></TD>
    <TD STYLE="padding-right: 1.3pt; height: 18.45pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">90,382</FONT></TD>
    <TD STYLE="height: 18.45pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.3pt; height: 18.45pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">1,324,459</FONT></TD>
    <TD STYLE="height: 18.45pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.25pt; height: 18.45pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">1,414,841</FONT></TD>
    <TD STYLE="height: 18.45pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.25pt; height: 18.45pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">2021/2042</FONT></TD>
    <TD STYLE="height: 18.45pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-left: 74.35pt; height: 18.45pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">TR + 5% to 9.5%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 0.2pt; padding-right: 11.95pt; padding-left: 14.75pt; height: 18.5pt; font-family: Times New Roman,serif; line-height: 9.2pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">National Bank for Economic and Social Development (BNDES) PAC</FONT></TD>
    <TD STYLE="padding-right: 1.3pt; height: 18.5pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">13,185</FONT></TD>
    <TD STYLE="height: 18.5pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.25pt; height: 18.5pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">20,247</FONT></TD>
    <TD STYLE="height: 18.5pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.25pt; height: 18.5pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">33,432</FONT></TD>
    <TD STYLE="height: 18.5pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.2pt; height: 18.5pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">2023</FONT></TD>
    <TD STYLE="height: 18.5pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 0.05pt; padding-left: 84.15pt; height: 18.5pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">1.82% + TJLP</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-top: 0.05pt; padding-right: 11.15pt; padding-left: 14.75pt; height: 18.4pt; font-family: Times New Roman,serif; line-height: 9.2pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">National Bank for Economic and Social Development (BNDES) PAC II 9751</FONT></TD>
    <TD STYLE="padding-right: 1.3pt; height: 18.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">7,159</FONT></TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.25pt; height: 18.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">37,447</FONT></TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.25pt; height: 18.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">44,606</FONT></TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.2pt; height: 18.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">2027</FONT></TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-left: 84.15pt; height: 18.4pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">1.72% + TJLP</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 0.15pt; padding-right: 11.15pt; padding-left: 14.75pt; height: 18.4pt; font-family: Times New Roman,serif; line-height: 9.2pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">National Bank for Economic and Social Development (BNDES) PAC II 9752</FONT></TD>
    <TD STYLE="padding-top: 0.05pt; padding-right: 1.3pt; height: 18.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">4,851</FONT></TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 0.05pt; padding-right: 1.25pt; height: 18.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">25,470</FONT></TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 0.05pt; padding-right: 1.25pt; height: 18.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">30,321</FONT></TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 0.05pt; padding-right: 1.2pt; height: 18.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">2027</FONT></TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 0.05pt; padding-left: 84.15pt; height: 18.4pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">1.72% + TJLP</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-top: 0.75pt; padding-right: 11.8pt; padding-left: 14.75pt; height: 19pt; font-family: Times New Roman,serif; line-height: 9.2pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">National Bank for Economic and Social Development (BNDES) Onda Limpa</FONT></TD>
    <TD STYLE="padding-right: 1.3pt; height: 19pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">26,751</FONT></TD>
    <TD STYLE="height: 19pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.3pt; height: 19pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">86,809</FONT></TD>
    <TD STYLE="height: 19pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.25pt; height: 19pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">113,560</FONT></TD>
    <TD STYLE="height: 19pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.2pt; height: 19pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">2025</FONT></TD>
    <TD STYLE="height: 19pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-left: 84.15pt; height: 19pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">1.92% + TJLP</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 0.75pt; padding-right: 11.8pt; padding-left: 14.75pt; height: 19pt; font-family: Times New Roman,serif; line-height: 9.2pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">National Bank for Economic and Social Development (BNDES) Tiet&ecirc; III</FONT></TD>
    <TD STYLE="padding-right: 1.3pt; height: 19pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">86,823</FONT></TD>
    <TD STYLE="height: 19pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.3pt; height: 19pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">542,519</FONT></TD>
    <TD STYLE="height: 19pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.3pt; height: 19pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">629,342</FONT></TD>
    <TD STYLE="height: 19pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.3pt; height: 19pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">2028</FONT></TD>
    <TD STYLE="height: 19pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-left: 84.15pt; height: 19pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">1.66% + TJLP</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-top: 0.2pt; padding-right: 11.95pt; padding-left: 14.75pt; height: 18.45pt; font-family: Times New Roman,serif; line-height: 9.2pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">National Bank for Economic and Social Development (BNDES) 2015</FONT></TD>
    <TD STYLE="padding-right: 1.3pt; height: 18.45pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">33,558</FONT></TD>
    <TD STYLE="height: 18.45pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.3pt; height: 18.45pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">454,126</FONT></TD>
    <TD STYLE="height: 18.45pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.25pt; height: 18.45pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">487,684</FONT></TD>
    <TD STYLE="height: 18.45pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.2pt; height: 18.45pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">2035</FONT></TD>
    <TD STYLE="height: 18.45pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-left: 84.15pt; height: 18.45pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">2.18% + TJLP</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 0.05pt; padding-right: 11.95pt; padding-left: 14.75pt; height: 18.4pt; font-family: Times New Roman,serif; line-height: 9.2pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">National Bank for Economic and Social Development (BNDES) 2014</FONT></TD>
    <TD STYLE="padding-right: 1.3pt; height: 18.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">5,143</FONT></TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.3pt; height: 18.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">23,017</FONT></TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.25pt; height: 18.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">28,160</FONT></TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.2pt; height: 18.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">2026</FONT></TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-left: 88.1pt; height: 18.4pt; font-family: Times New Roman,serif; line-height: 8.25pt; text-indent: -5.6pt"><FONT STYLE="font-size: 8pt">1.76% + TJLP</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-right: 11.95pt; padding-left: 14.75pt; height: 25.3pt; font-family: Times New Roman,serif; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Inter-American Development Bank (IADB) 2202 </FONT></TD>
    <TD STYLE="padding-top: 0.05pt; padding-right: 1.3pt; height: 25.3pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">181,349</FONT></TD>
    <TD STYLE="height: 25.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 0.05pt; padding-right: 1.25pt; height: 25.3pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">2,524,798</FONT></TD>
    <TD STYLE="height: 25.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 0.05pt; padding-right: 1.25pt; height: 25.3pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">2,706,147</FONT></TD>
    <TD STYLE="height: 25.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 0.05pt; padding-right: 1.2pt; height: 25.3pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">2035</FONT></TD>
    <TD STYLE="height: 25.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 0.05pt; padding-left: 84.15pt; height: 25.3pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 8pt">CDI + 0.86%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD STYLE="padding-right: 11.95pt; padding-left: 14.75pt; height: 25.3pt; font-family: Times New Roman,serif; text-indent: -9pt"><FONT STYLE="font-size: 8pt">IDB INVEST</FONT></TD>
    <TD STYLE="padding-top: 0.05pt; padding-right: 1.3pt; height: 25.3pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">44,815</FONT></TD>
    <TD STYLE="height: 25.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 0.05pt; padding-right: 1.25pt; height: 25.3pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">898,060</FONT></TD>
    <TD STYLE="height: 25.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 0.05pt; padding-right: 1.25pt; height: 25.3pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">942,875</FONT></TD>
    <TD STYLE="height: 25.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 0.05pt; padding-right: 1.2pt; height: 25.3pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 7.5pt">2034</FONT></TD>
    <TD STYLE="height: 25.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 0.05pt; padding-left: 84.15pt; height: 25.3pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 8pt">CDI + 1.90% &amp; CDI + 2,70%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-right: 11.95pt; padding-left: 14.75pt; height: 25.3pt; font-family: Times New Roman,serif; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Leases </FONT><FONT STYLE="font-size: 7pt">(Concession Agreements, Program Contracts and Contract Assets)</FONT></TD>
    <TD STYLE="padding-top: 0.05pt; padding-right: 1.3pt; height: 25.3pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">28,847</FONT></TD>
    <TD STYLE="height: 25.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 0.05pt; padding-right: 1.25pt; height: 25.3pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">399,896</FONT></TD>
    <TD STYLE="height: 25.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 0.05pt; padding-right: 1.25pt; height: 25.3pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">428,743</FONT></TD>
    <TD STYLE="height: 25.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 0.05pt; padding-right: 1.2pt; height: 25.3pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">2035</FONT></TD>
    <TD STYLE="height: 25.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 0.05pt; padding-left: 84.15pt; height: 25.3pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 8pt">7.73% to 10.12% + IPC</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.35pt; padding-left: 5.75pt; height: 11.6pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Leases (Others)</FONT></TD>
    <TD STYLE="padding-top: 2.35pt; padding-right: 1.3pt; height: 11.6pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">36,576</FONT></TD>
    <TD STYLE="height: 11.6pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 2.35pt; padding-right: 1.25pt; height: 11.6pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">9,300</FONT></TD>
    <TD STYLE="height: 11.6pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 2.35pt; padding-right: 1.25pt; height: 11.6pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">45,876</FONT></TD>
    <TD STYLE="height: 11.6pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 2.35pt; padding-right: 1.2pt; height: 11.6pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">2023</FONT></TD>
    <TD STYLE="height: 11.6pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 2.35pt; padding-left: 79.1pt; height: 11.6pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">4.24% to 9.29%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="height: 18.35pt">
    <P STYLE="font: 7.5pt Times New Roman,serif; margin: 0.5pt 0 0">&nbsp;</P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0 0 0 5.75pt">Other</P></TD>
    <TD STYLE="padding-right: 1.3pt; height: 18.35pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">3,778</FONT></TD>
    <TD STYLE="height: 18.35pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.25pt; height: 18.35pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">11,382</FONT></TD>
    <TD STYLE="height: 18.35pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.25pt; height: 18.35pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">15,160</FONT></TD>
    <TD STYLE="height: 18.35pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 2.35pt; padding-right: 1.2pt; height: 18.35pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">2025</FONT></TD>
    <TD STYLE="height: 18.35pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.35pt">
    <P STYLE="font: 8pt/9.15pt Times New Roman,serif; margin: 0 5.75pt 0 0; text-align: right">TJLP + 1.5% (FINEP) &amp; 3.0%</P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0 5.75pt 0 0; text-align: right"><FONT STYLE="letter-spacing: -0.05pt">(FEHIDRO)</FONT></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.4pt; padding-left: 5.75pt; height: 11.65pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Interest and others charges</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-right: 1.3pt; height: 11.65pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">158,918</FONT></TD>
    <TD STYLE="height: 11.65pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 2.4pt; padding-right: 1.3pt; height: 11.65pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD STYLE="height: 11.65pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 2.4pt; padding-right: 1.25pt; height: 11.65pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">158,918</FONT></TD>
    <TD STYLE="height: 11.65pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 11.65pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 11.65pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 11.65pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="height: 11.6pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 11.6pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 11.6pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 11.6pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 11.6pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 11.6pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 11.6pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 11.6pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 11.6pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 11.6pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 5.75pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>Total denominated in local currency</B></FONT></TD>
    <TD STYLE="padding-right: 1.3pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>2,674,805</B></FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.3pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>11,035,957</B></FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.25pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>13,710,762</B></FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 5.75pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt"><B>Denominated in foreign currency:</B></FONT></TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 5.75pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt">&nbsp;</TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="height: 27.55pt">
    <P STYLE="font: 8pt Times New Roman,serif; margin: 0 26.4pt 0 14.75pt; text-indent: -9pt">Inter-American Development Bank (IADB) US$61,610,000</P>
    <P STYLE="font: 8pt/8.25pt Times New Roman,serif; margin: 0 0 0 14.75pt">(2019 - US$572,241,000)</P></TD>
    <TD STYLE="padding-top: 7.95pt; padding-right: 1.3pt; height: 27.55pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">53,412</FONT></TD>
    <TD STYLE="height: 27.55pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 7.95pt; padding-right: 1.3pt; height: 27.55pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">260,123</FONT></TD>
    <TD STYLE="height: 27.55pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 7.95pt; padding-right: 1.25pt; height: 27.55pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">313,535</FONT></TD>
    <TD STYLE="height: 27.55pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 27.55pt">
    <P STYLE="font: 9pt Times New Roman,serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 8pt/8.25pt Times New Roman,serif; margin: 7.95pt 1.2pt 0 0; text-align: right">2025 to 2044</P></TD>
    <TD STYLE="height: 27.55pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 27.55pt">
    <P STYLE="font: 9pt Times New Roman,serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 8pt/8.25pt Times New Roman,serif; margin: 7.95pt 0 0 79.1pt">1.12% to 3.31%</P></TD></TR>
</TABLE>

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    <!-- Field: /Page -->

<P STYLE="font: 11pt Times New Roman,serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 11pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 29%; height: 36.75pt">
    <P STYLE="font: 8pt Times New Roman,serif; margin: 0 18.15pt 0 14.75pt; text-indent: -9pt">International Bank for Reconstruction and Development
    (IBRD) US$82,792,000 (2019 &#8211;</P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0 0 0 14.75pt">US$88,871,000)</P></TD>
    <TD STYLE="width: 11%; padding-top: 6.85pt; padding-right: 1.3pt; height: 36.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">31,594</FONT></TD>
    <TD STYLE="width: 1%; height: 36.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 11%; padding-top: 6.85pt; padding-right: 1.3pt; height: 36.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">393,949</FONT></TD>
    <TD STYLE="width: 1%; height: 36.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 11%; padding-top: 6.85pt; padding-right: 1.25pt; height: 36.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">425,543</FONT></TD>
    <TD STYLE="width: 1%; height: 36.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-top: 6.85pt; padding-right: 1.2pt; height: 36.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">2034</FONT></TD>
    <TD STYLE="width: 1%; height: 36.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 24%; padding-top: 6.85pt; padding-right: 5.65pt; height: 36.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">2.85%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="height: 18.5pt">
    <P STYLE="font: 8pt Times New Roman,serif; margin: 0.75pt 51pt 0 0; text-align: right">JICA 15 - &yen; 10,371,870,000</P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0 49.5pt 0 0; text-align: right">(2019 - &yen; 11,524,300,000)</P></TD>
    <TD STYLE="padding-right: 1.3pt; height: 18.5pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">58,117</FONT></TD>
    <TD STYLE="height: 18.5pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.3pt; height: 18.5pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">464,936</FONT></TD>
    <TD STYLE="height: 18.5pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.25pt; height: 18.5pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">523,053</FONT></TD>
    <TD STYLE="height: 18.5pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.2pt; height: 18.5pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">2029</FONT></TD>
    <TD STYLE="height: 18.5pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.65pt; height: 18.5pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">1.8% &amp; 2.5%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="height: 19.2pt">
    <P STYLE="font: 8pt/9.2pt Times New Roman,serif; margin: 0.15pt 51pt 0 0; text-align: right">JICA 18 - &yen; 9,325,440,000</P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0 49.5pt 0 0; text-align: right">(2019- &yen; 10,361,600,000)</P></TD>
    <TD STYLE="padding-right: 1.3pt; height: 19.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">52,253</FONT></TD>
    <TD STYLE="height: 19.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.3pt; height: 19.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">417,846</FONT></TD>
    <TD STYLE="height: 19.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.25pt; height: 19.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">470,099</FONT></TD>
    <TD STYLE="height: 19.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.2pt; height: 19.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">2029</FONT></TD>
    <TD STYLE="height: 19.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-left: 87.1pt; height: 19.2pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">1.8% &amp; 2.5%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="height: 18.5pt">
    <P STYLE="font: 8pt/9.2pt Times New Roman,serif; margin: 0.15pt 54.95pt 0 0; text-align: right">JICA 17 - &yen; 3,349,203,000</P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0 53.5pt 0 0; text-align: right">(2019- &yen; 2,830,420,000)</P></TD>
    <TD STYLE="padding-right: 1.3pt; height: 18.5pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">11,260</FONT></TD>
    <TD STYLE="height: 18.5pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.3pt; height: 18.5pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">156,738</FONT></TD>
    <TD STYLE="height: 18.5pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.25pt; height: 18.5pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">167,998</FONT></TD>
    <TD STYLE="height: 18.5pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.2pt; height: 18.5pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">2035</FONT></TD>
    <TD STYLE="height: 18.5pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-left: 87.1pt; height: 18.5pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">1.2% &amp; 0.01%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="height: 18.5pt">
    <P STYLE="font: 8pt/9.2pt Times New Roman,serif; margin: 0.15pt 51pt 0 0; text-align: right">JICA 19 - &yen; 29,923,047,000</P>
    <P STYLE="font: 8pt/8.25pt Times New Roman,serif; margin: 0 47.45pt 0 0; text-align: right">(2019 - &yen; 31,736,565,000)</P></TD>

    <TD STYLE="padding-right: 1.3pt; height: 18.5pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">91,456</FONT></TD>
    <TD STYLE="height: 18.5pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.25pt; height: 18.5pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">1,415,683</FONT></TD>
    <TD STYLE="height: 18.5pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.25pt; height: 18.5pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">1,507,139</FONT></TD>
    <TD STYLE="height: 18.5pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.2pt; height: 18.5pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">2037</FONT></TD>
    <TD STYLE="height: 18.5pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-left: 83.1pt; height: 18.5pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">1.7% &amp; 0.01%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="height: 18.6pt">
    <P STYLE="font: 8pt/9.15pt Times New Roman,serif; margin: 0 0 0 5.75pt">IADB 1983AB &#8211; US$ 23,077,000 (2019</P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0 0 0 14.75pt">&#8211; US$ 40,769,000)</P></TD>
    <TD STYLE="padding-right: 1.3pt; height: 18.6pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">39,975</FONT></TD>
    <TD STYLE="height: 18.6pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.3pt; height: 18.6pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">78,943</FONT></TD>
    <TD STYLE="height: 18.6pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.25pt; height: 18.6pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">118,918</FONT></TD>
    <TD STYLE="height: 18.6pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.2pt; height: 18.6pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">2023</FONT></TD>
    <TD STYLE="height: 18.6pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-left: 83.1pt; height: 18.6pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">LIBOR + 2.08% to 2.38%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.5pt; padding-left: 5.75pt; height: 18.35pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Interest and others charges</FONT></TD>
    <TD STYLE="padding-right: 1.3pt; height: 18.35pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">21,577</FONT></TD>
    <TD STYLE="height: 18.35pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.25pt; height: 18.35pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD STYLE="height: 18.35pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.25pt; height: 18.35pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">21,577</FONT></TD>
    <TD STYLE="height: 18.35pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.2pt; height: 18.35pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt">&nbsp;</TD>
    <TD STYLE="height: 18.35pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-left: 46.6pt; height: 18.35pt; font-family: Times New Roman,serif; line-height: 8.2pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-top: 2.5pt; padding-left: 5.75pt; height: 11.7pt; font-family: Times New Roman,serif; line-height: 8.2pt">&nbsp;</TD>
    <TD STYLE="padding-top: 2.5pt; padding-right: 1.3pt; height: 11.7pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt">&nbsp;</TD>
    <TD STYLE="height: 11.7pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 2.5pt; padding-right: 1.3pt; height: 11.7pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt">&nbsp;</TD>
    <TD STYLE="height: 11.7pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 2.5pt; padding-right: 1.25pt; height: 11.7pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt">&nbsp;</TD>
    <TD STYLE="height: 11.7pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 11.7pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 11.7pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 11.7pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 0.05pt; padding-right: 39.9pt; padding-left: 14.75pt; height: 11.65pt; font-family: Times New Roman,serif; line-height: 9.2pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt"><B>Total denominated in foreign currency</B></FONT></TD>
    <TD STYLE="padding-right: 1.3pt; height: 11.65pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>359,644</B></FONT></TD>
    <TD STYLE="height: 11.65pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.3pt; height: 11.65pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>3,188,218</B></FONT></TD>
    <TD STYLE="height: 11.65pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.3pt; height: 11.65pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>3,547,862</B></FONT></TD>
    <TD STYLE="height: 11.65pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 11.65pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 11.65pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 11.65pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-top: 0.05pt; padding-right: 39.9pt; padding-left: 14.75pt; height: 18.4pt; font-family: Times New Roman,serif; line-height: 9.2pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt"><B>Total loans and financing</B></FONT></TD>
    <TD STYLE="padding-right: 1.3pt; height: 18.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>3,034,449</B></FONT></TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.25pt; height: 18.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>14,224,175</B></FONT></TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.3pt; height: 18.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>17,258,624</B></FONT></TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 11pt Times New Roman,serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%; margin-top: 4.6pt; margin-bottom: 10pt; font: 9pt Times New Roman,serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 18pt">&nbsp;</TD>
  <TD STYLE="text-align: justify; width: 18pt"><SUP>(1)</SUP></TD>
  <TD STYLE="text-align: justify">TR was 0.00% per month as of December 31, 2020; CDI stands for Interbank Deposit Rate (<I>Certificado de Dep&oacute;sitos Interbanc&aacute;rios</I>),
which was 1.90% per annum as of December 31, 2020; IGP-M was <FONT STYLE="letter-spacing: -0.2pt">23.14</FONT>% per annum as of December
31, 2020; TJLP stands for Long-term Interest Rate (<I>Taxa de Juros a Longo Prazo</I>)<I>,</I> published quarterly by the Central Bank,
which was <FONT STYLE="letter-spacing: -0.5pt">4.55</FONT>% per annum as of December 31, 2020; and USD LIBOR was 0.766% as of December&nbsp;31,
2020.</TD></TR>
</TABLE>


<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The following table shows the maturity profile of our debt, as of
December 31, 2020, for the period indicated:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 11pt">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 33%; height: 9.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 7%; border-bottom: black 1pt solid; padding-right: 1.35pt; height: 9.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.8pt"><FONT STYLE="font-size: 8pt"><B>2021</B></FONT></TD>
    <TD STYLE="width: 1%; height: 9.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 6%; border-bottom: black 1pt solid; padding-right: 1.35pt; height: 9.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.8pt"><FONT STYLE="font-size: 8pt"><B>2022</B></FONT></TD>
    <TD STYLE="width: 1%; height: 9.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 6%; border-bottom: black 1pt solid; padding-right: 1.4pt; height: 9.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.8pt"><FONT STYLE="font-size: 8pt"><B>2023</B></FONT></TD>
    <TD STYLE="width: 1%; height: 9.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 7%; border-bottom: black 1pt solid; padding-right: 1.45pt; height: 9.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.8pt"><FONT STYLE="font-size: 8pt"><B>2024</B></FONT></TD>
    <TD STYLE="width: 1%; height: 9.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 7%; border-bottom: black 1pt solid; padding-right: 1.45pt; height: 9.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.8pt"><FONT STYLE="font-size: 8pt"><B>2025</B></FONT></TD>
    <TD STYLE="width: 1%; height: 9.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 7%; border-bottom: black 1pt solid; padding-right: 1pt; height: 9.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.8pt"><FONT STYLE="font-size: 8pt"><B>After 2026</B></FONT></TD>
    <TD STYLE="width: 1%; height: 9.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 21%; border-bottom: black 1pt solid; padding-right: 10.8pt; height: 9.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.8pt"><FONT STYLE="font-size: 8pt"><B>Total</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="height: 18pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.85pt; height: 18pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt"><I>(in millions of reais)</I></FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 5.75pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Loans and financing</FONT></TD>
    <TD STYLE="padding-right: 1.35pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">3,034.4</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">1,509.7</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.45pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">1,588.8</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">1,779.9</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 0.45pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">1,335.8</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">8,010.0</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.8pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">17,258.6</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 10pt">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Referring to all of our foreign currency-denominated
indebtedness, the amount of R$857.9 million, net of transaction costs, as of December 31, 2020 was denominated in U.S. dollars and R$2,668.4
million was denominated in Japanese Yen. This indebtedness consisted principally of:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 8.9pt; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="padding-right: 19.3pt">R$313.5 million (US$61.6 million) in U.S. dollar-denominated loans contracted with the Inter-American
Development Bank, or the IADB, which were entered into in 2000, amounting to US$200 million.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 9pt Times New Roman,serif; margin-top: 8.9pt; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 26.4pt">(i)</TD><TD STYLE="padding-right: 19.3pt">to finance the second phase of the Tiet&ecirc; Project, under which payments of principal are made in
semiannual installments with final maturity in July 2025. The principal amount accrues interest at USD LIBOR plus a variable spread paid
semiannually;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 9pt Times New Roman,serif; margin-top: 8.9pt; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 26.4pt">(ii)</TD><TD STYLE="padding-right: 19.3pt">a loan to finance the fourth phase of the Tiet&ecirc; Project, entered into in November 2019, amounting
to US$300.0 million, under which payments of principal are made in semi-annual installments with final maturity in May 2044. The principal
amount accrues interest at USD LIBOR plus a variable spread paid semi-annually. This contract allows for the replacement of the currency,
index and interests;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 8.9pt; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 19.3pt">R$425.5 million (US$82.8 million) in U.S. dollar denominated loans contracted with
the IBRD which was entered into on October 28, 2009, amounting to US$100.0 million, for the financing of the Water Source Program (<I>Programa
Mananciais</I>), a program ended in 2017, which consisted of various projects that focused on the preservation and improvement of water
sources in the metropolitan region of S&atilde;o Paulo. The loan matures in March 2034. Repayments of principal will be made in semi-annual
installments starting in September 2019 after a grace period of ten years. The principal amount accrues interest at USD LIBOR plus a variable
spread, paid semi-annually. This contract allows for the replacement of the currency, index and interests;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 8.9pt; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 19.3pt">R$118.9 million (US$23.1 million) in U.S. dollar denominated loans from the AB
Loan financing contracted with the IADB in May 2008. Under this loan, payments of principal are made in annual installments with final
maturity in May 2023. The principal amount accrues interest at USD LIBOR plus a rate varying from 2.08% to 2.38%, paid semi-annually.
The proceeds were used to repay an outstanding series of debt securities in connection with the implementation of our investment plan;
and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 8.9pt; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 19.3pt">R$2,668.3 million (&yen;52,969.6 million) in Japanese Yen denominated loans contracted
with the JICA, composed of the following: (i) &yen;11.524.3 million denominated loans contracted in August 2004 for the financing of the
environmental recovery program for the Baixada Santista metropolitan region, called the Clean Wave Program (<I>Programa Onda Limpa</I>).
Under these loans, the payments of principal are made in semi-annual installments with final maturity in August 2029. The principal amount
accrues interest at a rate that varies from 1.8% to 2.5% per year, paid semi-annually; (ii) &yen;2.830.4 million in denominated loans
contracted in October 2010 for the financing of the environmental improvement program in the basin of
the Billings dam. The loan matures in October 2035, with repayments of principal made in semi-annual installments. The principal amount
accrues interest at a rate that varies from 0.01% to 1.2% per year, paid semi-annually; (iii) &yen;10.361.6 million denominated loans
contracted in February 2011 to complement the financing for the first stage of the Clean Wave Program (<I>Programa Onda Limpa</I>), with
commercial conditions similar to the loan entered into in August 2004. These funds were used for the provision of works and services in
the Baixada Santista metropolitan region. The credit agreement expires in 18 years with final maturity in August 2029. The principal amount
accrues interest at a rate that varies from 1.8% to 2.5% per year, paid semi-annually; and (iv) &yen;31.736.6 million denominated loan
in February 2012 for the financing of the Program for Water Loss Reduction (<I>Programa de Redu&ccedil;&atilde;o de Perdas de &Aacute;gua</I>).
The loan matures in February 2037. Repayments of principal will be made in semi-annual installments starting in February 2019 after a
grace period of seven years. The principal amount accrues interest at a rate that varies from 0.01% to 1.7% per year, paid semi-annually.</TD></TR></TABLE>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 8.9pt 19.3pt 10pt 63.6pt; text-align: justify"></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In May 2020, the
debit balance of the IADB loan to finance the third phase of the 2010 Tiet&ecirc; Project, originally contracted in US$, was converted
into <I>reais</I>, with semi-annual payments and maturity in September 2035. The main amount accrues interest using the <I>real</I> CDI
plus a fixed rate of 0.06% and a variable margin in effect for loans from the bank&#8217;s ordinary capital, paid semi-annually. As of
December 31, 2020, the outstanding debt was R$2,706.1 million.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Additionally, in September
2020, our issuance of US$350.0 million 6.25% Notes issued in December 2010 was fully amortized.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our borrowings from
multilateral institutions and with government agencies, such as the IADB, IBRD and JICA are guaranteed by the federal government, and
have a counter-guarantee from the state of S&atilde;o Paulo. For further information on the terms of these loan agreements, see &#8220;Item
7.B. Related Party Transactions&#8212;Government Guarantees of Financing.&#8221;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our outstanding domestic
debt was R$13,710.8 million as of December 31, 2020 and consisted primarily of <I>real</I>-denominated loans from federal and state-owned
banks, in particular, <I>Caixa Econ&ocirc;mica Federal </I>and BNDES, as well as debentures issued in June 2010, February 2011, January
2013, October 2013, June 2017, February 2018, May 2019, July 2019, April 2020, July 2020 and December 2020, and financial leasing.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The following summarizes our principal borrowings from federal and
state-owned banks:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.55pt">from 2003 to 2019, we entered into several financing agreements with Caixa Econ&ocirc;mica
Federal, pursuant to which repayments of principal are paid in up to in 60, 180 or 240 months in monthly installments commencing 30 days
following the applicable grace period, which varies from 10 to 48 months from the date of signature of the line of credit agreement. The
final maturity is 2042. The principal amount accrues interest from 5.0% to 8.0%. The financing agreements are collateralized (i) by the
pledge of collections of monthly billings of water supply and sewage services up to three monthly installments until reaching the total
amount of the debt, or (ii) by a monthly plan of billings corresponding to the minimum of three times the monthly charge, depending on
the terms of the relevant financing agreement. As of December&nbsp;31, 2020, the outstanding debt was R$1,414.8 million;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.55pt">in May 2008, we entered into a R$174.0 million financing agreement with BNDES.
Repayments of the principal amount are being made in 150 successive monthly installments, with final maturity in 2023. The principal amount
accrues interest at the TJLP, but limited to 6.0% per year, plus 2.15% per year. If the TJLP exceeds 6.0% per year, such excess will be
added to the principal amount. The financing agreement is collateralized by part of the billings from the provision of water and sewage
services. As of December 31, 2020, the outstanding debt was R$33.5 million;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.55pt">in March 2010, we entered into a R$294.3 million financing agreement with BNDES.
Repayments of the principal amount are being made in 156 successive monthly installments, with final maturity in 2025. The principal amount
accrues interest at the TJLP, but limited to 6.0% per year, plus 1.92% per year. If the TJLP exceeds 6.0% per year, such excess will be
added to the principal amount. The financing agreement is collateralized by part of the billings from the provision of water and sewage
services. As of December 31, 2020, the outstanding debt was R$113.6 million;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.55pt">in 2011, we entered into financial leases in the total amount of R$49.6 million
with certain contractors for the construction of infrastructure on land we own. During the construction phase, we recognized a contract
asset (as of December 31, 2018, with the adoption of IFRS 15 - Revenue from contract with customer, since 1 January 2018, assets related
to concessions under construction, registered under the scope of IFRIC 12 - Concession Contracts, are classified as Contract Assets during
the construction period and are transferred to Intangible Assets only after completion of the works. For more information, see Notes 3.3
(b) and 14 to our 2020 financial statements included in this annual report) and the related liability of the lease at fair value. Upon
the conclusion of the construction, we began paying the rental of the infrastructure (in 240 installments) and the lease was updated accordingly
to the contract. On August 31, 2013, SES Campo Limpo Paulista and V&aacute;rzea Paulista started operations, and the corresponding amount
as of December 31, 2014 was of R$138,602 million. As of December 31, 2020, the outstanding debt was R$428.7 million;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.85pt">in March 2012, we entered into a R$180.8 million financing agreement with BNDES.
Amortization of the principal amount is being made in up to 156 successive monthly installments, with the final maturity in 2027. The
principal amount accrues interest at the TJLP but it is limited to 6.0% per year plus a yearly 1.72%. If the TJLP exceeds 6.0% per year,
such excess will be added to the principal amount. This financing agreement is collateralized with a portion of the revenues from the
provision of water and sewage services. As of December 31, 2020, the outstanding debt was R$75.0 million;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.55pt">in February 2013, we entered into a R$1.3 billion financing agreement with BNDES.
Amortization of the principal amount is being made in up to 144 successive monthly installments with the final maturity in 2028. The principal
amount accrues interest at the TJLP but is limited to 6.0% per year plus a yearly 1.66%. If the TJLP exceeds 6.0% per year, such excess
will be added to the principal amount. This financing agreement is collateralized with a portion of the revenues from the provision of
water and sewage services. As of December 31, 2020, the outstanding debt was R$629.3 million;</TD></TR></TABLE>


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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.55pt">in June 2014, we entered into a R$61.1 million financing agreement with BNDES.
Amortization of the principal amount is being made in up to 108 successive monthly installments after the grace period of 36 months, with
the final maturity in 2026. The principal amount accrues interest at the TJLP but is limited to 6.0% per year plus a yearly 1.76%. If
the TJLP exceeds 6.0% per year, such excess will be added to the principal amount. This financing agreement is collateralized with a portion
of the revenues from the provision of water and sewage services. As of December 31, 2020, the outstanding debt was R$28.1 million;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.55pt">in June 2015, we entered into a R$747.4 million financing agreement with BNDES.
Amortization of the principal amount is being made in up to 204 successive monthly installments after the grace period of 36 months, with
the final maturity in 2035. The principal amount accrues interest at the TJLP but is limited to 6.0% per year plus a yearly 2.18%. If
the TJLP exceeds 6.0% per year, such excess will be added to the principal amount. This financing agreement is collateralized with a portion
of the revenues from the provision of water and sewage services. As of December 31, 2020, the outstanding debt was R$487.7 million; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.55pt">in October 2015, we entered into a R$48.3 million financing agreement with Funding
Authority for Studies and Projects (<I>Financiadora de Estudos e Projetos</I>, or FINEP). Repayments of the principal amount shall be
paid in up in 91 successive monthly installments after the grace period of 30 months, with the final maturity in 2025. The principal amount
accrues interest at the TJLP, but it limited to 6.0% per year plus a yearly 1.5%. If TJLP exceeds 6% per year, such excess will be added
to the principal amount. This financing agreement is collateralized with a portion of the revenues from the provision of water and sewage
services. As of December 31, 2020, the outstanding debt was R$15.1 million.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Under the BNDES
program, we issued three tranches of debentures in the aggregate amount of R$826.1 million. In November 2009, we issued our tenth tranche
of debentures in the aggregate principal amount of R$275.4 million. The debentures were divided in three series: the first and third series
matured in November 2020 and the second in December 2020, and were all repaid. The debentures of the first and third series, in the aggregate
principal amount of R$77.1 million and R$115.7 million, respectively, bear interest at 1.92% per year, plus the TJLP. If the TJLP exceeds
6.0% per year, such excess will be added to the principal amount. The debentures of the second series, in the aggregate principal amount
of R$82.6 million, bear interest at the rate of the IPCA index plus 9.53% per year. This issuance was entirely subscribed by BNDES. As
of December 31, 2020, the outstanding debt of the tenth issuance of debentures was totally paid. In February 2011, we issued our fourteenth
tranche of debentures, the second tranche out of those three, also subscribed exclusively by BNDES. These debentures are divided in three
series: the first and third series will mature in February 2022 and the second, in March 2022. The debentures of the first and third series,
in the aggregate principal amount of R$77.1 million and R$115.7 million, respectively, bear interest at 1.92% per year, plus the TJLP.
If the TJLP exceeds 6.0% per year, such excess will be added to the principal amount. The debentures of the second series, in the aggregate
principal amount of R$82.6 million, bear interest at the rate of the IPCA index plus 9.20% per year. As of December 31, 2020, the outstanding
debt of the fourteenth issuance of debentures is R$76.1 million. In October 2013, we concluded our eighteenth issuance of debentures,
the third tranche out of those three also subscribed exclusively by BNDES. These debentures are divided in three series: the first and
third series will mature in October 2024 and the second, in November 2024. The debentures of the first and third series, in the aggregate
principal amount of R$77.1 million and R$115.7 million, respectively, bear interest at 1.92% per year, plus the TJLP. If the TJLP exceeds
6.0% per year, such excess will be added to the principal amount. The debentures of the second series, in the aggregate principal amount
of R$82.6 million, bear interest at the rate of the IPCA index plus 8.26% per year. In December 2013, BNDES subscribed to the debentures
of the first and second series. In December 2014 and July 2015, BNDES subscribed in part to the debentures of the third series and will
subscribe to the other debentures of the third series in 2020. We have used the funds raised from the three issuances for investments
primarily in the Program for Water Loss Reduction and on improvements and reforms of the Rio Grande&#8217;s water treatment plant, including
other projects for water supply and sewage collection systems in the S&atilde;o Paulo Northern Coast, Para&iacute;ba Valley and Mantiqueira
Regions. As of December 31, 2020, the outstanding debt of the eighteenth issuance of debentures is R$181.0 million. In October 2020, contractual
amendments were formalized regarding the postponement of debt services from August to December 2020, according to BNDES requirements.
The amended contracts were: No. 09.2.1535.1; No.&nbsp;08.2.0169.1; No. 14.2.0535.1; No. 15.2.0313.1; No. 09.2.1175.1; No. 09.6.0110.1;
No. 11.2.0975.1;&nbsp;No. 11.2.0975.2;&nbsp;No. 12.2.1381.1; and the&nbsp;fourteenth and eighteenth issuances of debentures.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">In June 2010, we carried
out our twelfth issuance of debentures, totaling R$500 million, to the FGTS, based on the FGTS&#8217;s program to finance companies in
the sanitation, transport and real estate businesses. The debentures will mature in June 2025 and bear monthly interest based on the TR
plus 9.5% per year. The proceeds of this issuance were used to fund a portion of our capital expenditure program in the water supply and
sewage system. As of December&nbsp;31, 2020, the outstanding debt of the twelfth issuance of debentures is R$203.9 million.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">In January 2013, we carried
out our seventeenth issuance of debentures of R$1.0 billion in three series, the first for R$424.7 million with maturity date of January
2018 and with an interest rate of 0.75% per year plus the CDI rate, the second for R$395.2 million with a maturity of January 2020 and
with the interest rate of 4.50% per year plus IPCA variation and the third for R$180.1 million with a maturity date of January 2023 and
with an interest rate of 4.75% per year plus IPCA variation. The proceeds of this issuance were used to pay our financial commitments
for 2013. As of December 31, 2020, the outstanding debt of the seventeenth issuance of debentures is R$275.2 million.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">In June 2017, we carried
out our twenty-first issuance of debentures in two series in the aggregate principal amount of R$500 million. The first and second series
will mature in June 2020 and 2022, respectively. The debentures of the first series (in the aggregate principal amount of R$150 million)
bear interest at a rate of CDI plus 0.60% per year. The debentures of the second series (in the aggregate principal amount of R$350 million)
bear interest at a rate of CDI plus 0.90% per year. The proceeds of this issuance were used to strengthen our cash position and refinance
financial commitments which mature in 2017. As of December 31, 2020, the outstanding debt of the twenty-first issuance of debentures is
R$349.8 million.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">In February 2018, we
carried our twenty-second issuance of debentures in three series in the aggregate principal amount of R$750 million. The first, second
and third series will mature in February 2021, 2023 and 2025 respectively. The debentures of the first series (in the aggregate principal
amount of R$100 million) bear interest at a rate of CDI plus 0.58% per year, with semi-annual interest payments. The second series (in
the aggregate principal amount R$400 million) bears interest at a rate of CDI plus 0.90% per year, with semi-annual interest payments.
The third series (in the aggregate principal amount R$250 million) bears interest at a rate of IPCA plus 6.00% per year, with annual interest
payments. The proceeds from these issuances were used to strengthen our cash position and refinance outstanding financial commitments
in 2018. As of December 31, 2020, the outstanding debt of the twenty-second issuance of debentures is R$778.1 million.</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">In May 2019, we issued
our twenty-third issuance of debentures divided into two series in the aggregate principal amount of R$866.8 million. The first and second
series will mature in May 2024 and 2027 respectively. The debentures of the first series (in the aggregate principal amount of R$491.8
million) bear interest at a rate of CDI plus 0.49% per year, with semi-annual interest payments. The second series (in the aggregate principal
amount R$375 million) bears interest at a rate of CDI plus 0.63% per year, with semi-annual interest payments. The proceeds from these
issuances were used to strengthen our cash position and refinance outstanding financial commitments in 2019. As of December 31, 2020,
the outstanding debt of the twenty-third issuance of debentures was R$864.7 million.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In July 2019, we issued
our twenty-fourth issuance of debentures divided into two series in the aggregate principal amount of R$400 million. The first and second
series will mature in July 2026 and 2029 respectively. The debentures of the first series (in the aggregate principal amount of R$100
million) bear interest at a rate of IPCA plus 3.20% per year, with annual interest payments. The second series (in the aggregate principal
amount R$300 million) bears interest at a rate of IPCA plus 3.37% per year, with annual interest payments. The proceeds from these issuances
are intended to support investment in infrastructure projects in some municipalities in which our company render services. As of December
31, 2020, the outstanding debt of the twenty-fourth issuance of debentures was R$415.0 million.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In April 2020, we carried
out our twenty-fifth issuance of debentures, in a single series, in the aggregate principal amount of R$1.45 billion, with a maturity
date of October 2021 and bearing interest at a rate of CDI plus 3.30% per year, which will be paid in the maturity date. The proceeds
of this issuance were used to strengthen our cash position and refinance outstanding financial commitments in 2020. As of December 31,
2020, the outstanding debt of the twenty- fifth issuance of debentures was R$1,442.6 million.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">In July 2020, we issued
our twenty-sixth issuance of debentures divided into two series in the aggregate principal amount of R$ 1.045 billion. The first and second
series will mature in July 2027 and 2030 respectively. The debentures of the first series (in the aggregate principal amount of R$600
million) bear interest at a rate of IPCA plus 4.65% per year, with annual interest payments. The second series (in the aggregate principal
amount R$445 million) bears interest at a rate of IPCA plus 4.95% per year, with annual interest payments. The proceeds from these issuances
are intended to support investment in infrastructure projects in certain municipalities in which we provide services. As of December 31,
2020, the outstanding debt of the twenty-sixth issuance of debentures was R$1,047.8 million.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">In December 2020, we
issued our twenty-seventh issuance of debentures divided into three series in the aggregate principal amount of R$1 billion. The first,
second and third series will mature in December 2023, 2025 and 2027 respectively. The debentures of the first series (in the aggregate
principal amount of R$300 million) bear interest at a rate of CDI plus 1.60% per year, with semi-annual interest payments. The second
series (in the aggregate principal amount R$400 million) bears interest at a rate of CDI plus 1.80% per year, with semi-annual interest
payments. The third series (in the aggregate principal amount R$300 million) bears interest at a rate of CDI plus 2.25% per year, with
semi-annual interest payments. The proceeds from these issuances are intended to refinance commitments due to mature in 2021 and to replenish
our cashflows. As of December 31, 2020, the outstanding debt of the twenty-seventh issuance of debentures is R$997.0 million.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Additionally, in November
2020, we entered into a loan with Inter-American Investment Corporation (&#8220;IDB Invest&#8221;), an agent of the IADB, as creditor,
the principal amount of which is R$950 million, divided into two tranches which will expire in August 2034 and 2029, respectively. The
first tranche named. &#8220;Long Term&#8221; (in the total principal amount R$508 million) bears interest at the CDI rate plus 2.70% per
year, with principal payments and semi-annual interest payments. The second tranche named &#8220;Medium Term&#8221; (in the total principal
amount of R$442 million) bears interest at CDI plus 1.90% per year, with principal and semi-annual interest payments. The resources of
the Long Term tranche are used to finance our investment plan between 2020 and 2026, whereas the Medium Term tranche is used to refinance
debts. As of December 31, 2020, the outstanding debt of the loan was R$942.9 million.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Part of our
<I>real</I>-denominated indebtedness is indexed to take into account the effects of inflation. This debt provides for inflation-based
increases to the principal amount, determined by reference to the IPCA.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Financial Covenants</I></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We are subject to financial covenants under the agreements
evidencing or governing our outstanding indebtedness.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><B><I>Indebtedness</I></B></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0 0 9.55pt"><B>&nbsp;</B></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><U>Foreign currency denominated indebtedness</U></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">With respect to our
indebtedness denominated in U.S. dollars, including our borrowings from the IADB, we are subject to financial covenants, including limitations
on our ability to incur debt. For example:</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The financial covenants in our Loan No. 1212 from the IADB require
as follows:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.55pt">our tariff revenues must be sufficient to cover the operational expenses of our
system, including administrative, operating and maintenance expenses, and depreciation;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.55pt">our tariff revenues must provide a return on the balance sheet value of our property,
plant, and equipment of not less than 7%; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.55pt">during project execution, the balance of our short-term borrowings must not exceed
8.5% of our total equity.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">This loan agreement contains
an early maturity clause in the event of non-compliance on our part of any obligation stipulated therein or in other contracts with the
bank relating to the financing of the above-mentioned projects.</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The financial covenants in our AB Loan Agreements with the IADB (No.
1983AB) require as follows:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>our debt service coverage ratio must be greater than or equal to 2.35:1.00; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.55pt">our ratio of Net Debt (defined as all borrowed money, including debentures, less
interest and financial charges that have been provisioned for the current period) to Adjusted EBITDA (defined as our net income before
net financial expenses, income tax and social contribution tax, depreciation and amortization, non-operating income or expenses, and extraordinary
items net of income tax and social contribution, as set forth in our consolidated financial statements), each determined on a consolidated
basis, must be less than 3.65:1.00.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">This contract
contains an early maturity clause. In the event of non-compliance with the terms of the contract, the BID can request the anticipated
payment of part or all of the loan. The contract also contains cross-default provisions whereby an event of non-compliance on our part
relating to any other of our debts with BID or third-parties (in this case, if over US$25 million) allows IDB to request the early payment
of the loan.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The financial covenants
in our Loan with IDB Invest (No. 13069-01) require as follows:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>our debt service coverage ratio must be greater than or equal to 2.35:1.00; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.55pt">our ratio of Net Debt (defined as all borrowed money, including debentures and
Eurobonds, less interest and financial charges that have been provisioned for the current period) to Adjusted EBITDA (defined as our net
income before net financial expenses, income tax and social contribution tax, depreciation and amortization, non-operating income or expenses,
and extraordinary items net of income tax and social contribution, as set forth in our consolidated financial statements), each determined
on a consolidated basis, must be less than 3.50:1.00.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">This loan agreement
contains an early maturity clause in the event of non-compliance on our part of any obligation stipulated therein or in other contracts
with the bank relating to the financing of the above-mentioned projects.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Any significant
devaluation of the <I>real </I>will affect the total portion of our debt denominated in foreign currencies when measured in <I>reais</I>.
As a result, the Adjusted Total or Net Debt in <I>reais </I>will be affected, with consequent impact on the ratio between Adjusted Total
or Net Debt to adjusted EBITDA.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">As of December 31, 2020 and 2019, we had met all the requirements
of these loans and financing agreements.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><U>Local currency denominated indebtedness</U></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">With respect to our outstanding indebtedness denominated in <I>reais</I>,
we are subject to financial covenants.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The covenant clauses
apply to all of our indebtedness with BNDES, including the 14th and 18th issuances of debentures held by BNDES, which totaled R$257.1
million as of December 31, 2020. The only financing agreement which is exempt from the renegotiated financing is contract No. 08.2.0169.1.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In summary, the
BNDES financings specify two bands for the ratios of Adjusted Net Debt / Adjusted EBITDA, Adjusted EBITDA / Adjusted Financial Expenses,
and Other Onerous Debt / Adjusted EBITDA. The financings also specify a collateral mechanism by which we assign a portion of our tariff
payment receivables to BNDES in order to provide a partial guarantee of the amounts due under the financings. Under this mechanism, each
month we must ensure that a portion of the tariff payments which we receive are deposited on a daily basis into a blocked collateral account,
before being released to a regular movements account later in the day provided that BNDES has not notified the bank that we are in default.
If the ratio of Adjusted EBITDA / Adjusted Financial Expenses is equal to or higher than 3.50, the ratio of Adjusted Net Debt / Adjusted
EBITDA equal to or lower than 3.00, and the Other Onerous Debt / Adjusted EBITDA equal to or lower than 1.00, the amount that must pass
through this blocked collateral account is R$13.4 million per month. If one of the three ratios mentioned above are not met in any two
or more quarters, consecutive or not, within a twelve-month period, yet remain within the following band of ratios: Adjusted EBITDA /
Adjusted Financial Expenses lower than 3.50 but equal to or higher than 2.80, Adjusted Net Debt / Adjusted EBITDA equal to or lower than
3.80 but higher than 3.00, and Other Onerous Debt / Adjusted EBITDA equal to or lower than 1.30 but higher than 1.00, the amount that
must pass through the blocked collateral account is automatically increased by 20%.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The current covenant clauses are:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt">A.</TD><TD STYLE="text-align: justify; padding-right: 15.55pt">Maintenance of the following ratios, calculated quarterly and relative to amounts
accumulated over the last 12 months at the time of disclosure of reviewed quarterly financial statements or audited annual financial statements:</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>Adjusted EBITDA / Adjusted Financial Expenses equal to or higher than 3.50;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>Adjusted Net Debt / Adjusted EBITDA equal to or lower than 3.00; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.55pt">Other Onerous Debt / Adjusted EBITDA equal to or lower than 1.00 (where &#8220;Other
Onerous Debt&#8221; is equal to the sum of (i) social security liabilities and health care plans, (ii) installment payments of tax debt
and (iii) installment payments of debt with electricity providers).</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt">B.</TD><TD STYLE="text-align: justify; padding-right: 15.55pt">If any one of the ratios specified in A. above are not met in any two or more
quarters, consecutive or not, within a twelve-month period, we shall be deemed to be in non-compliance with the first band ratios and
must, as a result, automatically increase the amount passing through the blocked collateral account by 20%, provided that the following
second band ratios are met:</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>Adjusted EBITDA / Adjusted Financial Expenses lower than 3.50 but equal to or higher than 2.80;</TD></TR></TABLE>


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<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>Adjusted Net Debt / Adjusted EBITDA equal to or lower than 3.80 but higher than 3.00; and</TD></TR></TABLE>


<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>Other Onerous Debt / Adjusted EBITDA equal to or lower than 1.30 but higher than 1.00.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt">C.</TD><TD STYLE="text-align: justify; padding-right: 15.55pt">If any one of the second band ratios specified in B. above are not met for any
one quarter, or if we are required to but fails to ensure that the increased monthly amount specified in B. above passes through the blocked
collateral account, then we shall be deemed to be in non-compliance with its ratio covenants, in which case BNDES may at its discretion:</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>require us to provide additional financial guarantees within a deadline specified by BNDES, which may not be less than 30 days;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>suspend the release of funds; and/or</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>declare the financings to be immediately due and payable.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">As of December 31,
2020, the amount that must pass through the blocked collateral account is R$233.7 million per month, not including the financial guarantees
for financing contract No. 08.2.0169.1.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The financial covenants
applicable to financing contract No. 08.2.0169.1 are the following:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>Adjusted EBITDA / Adjusted Net Operational Revenue equal to or higher than 38%;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>Adjusted EBITDA / Adjusted Financial Expenses equal to or higher than 2.35; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD>Adjusted <FONT STYLE="font-size: 10pt">Net Debt / Adjusted EBITDA equal to or lower than 3.20.</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">BNDES will annually verify
the maintenance of the ratios mentioned above for contract 08.2.0169.1 by reviewing our audited annual financial statements, which must
be presented to BNDES or published by April 30 of the following year to which the financial statements refer. If we maintain all of the
financial covenants for contract 08.2.0169.1, BNDES will reduce the interest charged on this loan from 2.15% to 1.82% per annum. If the
financial covenants are maintained, the interest rate is reduced as of June 16 of the same year in which the financial covenants were
verified until June 15 of the subsequent year.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">The financing agreement
established with BNDES in March 2010 is subject to a cross-default clause. For example, the early maturity of any of our debts, the financial
contracts and/or amounts of which may compromise the obligations stipulated in the indenture shall cause the early maturity of such agreement.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Additionally, since 2018,
we are subject to financial covenants under the new financing agreements executed with <I>Caixa Econ&ocirc;mica Federal. </I>These financial
covenants require us to maintain the following financial indexes, calculated for the past twelve months on a quarterly basis:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>Adjusted EBITDA / Adjusted Financial Expenses, equal to or greater than 2.80;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>Adjusted Net Debt / Adjusted EBITDA, equal to or lower than 3.80;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>Other Onerous Debt / Adjusted EBITDA equal to or lower than 1.30.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">These agreements provide
that disbursements may be suspended if any of these covenants are not being complied with. In the event of non-compliance with the terms
of these agreements, <I>Caixa Econ&ocirc;mica Federal </I>may request the anticipated payment of the entire loan.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The agreements with <I>Caixa
Econ&ocirc;mica Federal </I>also contain a cross-default clause and an early maturity clause, in the event of non-compliance with the
terms of the contract, the <I>Caixa Econ&ocirc;mica Federal </I>can request the anticipated payment of part or all of the loan. See Note
16 to our financial statements included in this annual report.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">With respect to our outstanding
debentures, the twelfth issuance requires us to maintain an Adjusted Current Ratio (current assets divided by current liabilities, excluding
from current liabilities the current portion of noncurrent debts incurred by us that is recorded in current liabilities) higher than 1.0:1.0
and an EBITDA/Financial Expenses Ratio equal to or higher than 1.5:1.0. The twelfth debenture issuance has an early maturity clause, which
is triggered if our credit ratings are downgraded two levels below the &#8220;brAA-&#8221; Brazil National Scale rating assigned to our
debentures by the credit rating agency S&amp;P at the time of their issuance. On July 11, 2018, our credit rating and the one assigned
to the twelfth debenture issuance by S&amp;P were both &#8220;brAAA.&#8221; This issuance has a cross-default clause.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The fourteenth and eighteenth
issuances follow the covenants included in the BNDES loans, as described above, and contain a cross-default clauses.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The seventeenth issuance
requires us to maintain an adjusted EBITDA/paid financial expenses ratio equal to or higher than 1.5:1.0 and an adjusted total debt/adjusted
EBITDA ratio equal to or lower than 3.65:1.0. This issuance has a cross-default clause.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The table below shows the more restrictive covenants ratios and our
financial covenants ratios as of December 31, 2020.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The twenty-first, twenty-second,
twenty-third, twenty-fourth, twenty-fifth, twenty-sixth and twenty-seventh debenture issuances require us to maintain an adjusted EBITDA/paid
financial expenses ratio equal to or higher than 1.5:1.0 and an adjusted net debt/adjusted EBITDA ratio equal to or lower than 3.50:1.0.
These issuances have a cross acceleration clause.</P>

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<P STYLE="font: 11pt Times New Roman,serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 11pt">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 36%; height: 8.85pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 25%; padding-right: 10pt; height: 8.85pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.85pt"><FONT STYLE="font-size: 8pt"><B>Restrictive Ratios</B></FONT></TD>
    <TD STYLE="width: 4%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 25%; padding-right: 5.3pt; height: 8.85pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.85pt"><FONT STYLE="font-size: 8pt"><B>Ratio as of December 31, 2020</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 5.35pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Adjusted EBITDA / Adjusted financial expenses</FONT></TD>
    <TD STYLE="padding-right: 10pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Equal to or higher than 2.80:1.00</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.25pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">4.86</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 5.35pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Adjusted net debt / Adjusted EBITDA</FONT></TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Equal to or lower than 3.80:1.00</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.25pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">2.62</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 5.35pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Adjusted total debt / Adjusted EBITDA</FONT></TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Lower than 3.65:1.00</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.25pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">2.66</FONT></TD></TR>

<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 5.35pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Other onerous debt<SUP>1</SUP>/ Adjusted EBITDA</FONT></TD>
    <TD STYLE="padding-right: 10pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Equal to or lower than 1.30:1.00</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.25pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">0.45</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 5.35pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Adjusted current ratio</FONT></TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Higher than 1.0</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.25pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">2.11</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 5.35pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">EBITDA/Paid financial expenses</FONT></TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Equal to or higher than 2.35:1.00</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.25pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">10.25</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCECFF">
    <TD STYLE="padding-left: 5.35pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Net debt/Adjusted EBITDA</FONT></TD>
    <TD STYLE="padding-right: 10pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Equal to or lower than 3.50:1.0</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.25pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">2.60</FONT></TD></TR>
</TABLE>
<P STYLE="font: 4.5pt Times New Roman,serif; margin: 0.15pt 0 10pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 11pt Times New Roman,serif; margin-top: 4.6pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-size: 9pt; letter-spacing: -0.6pt">(1)</FONT></TD><TD STYLE="padding-right: 15.5pt"><FONT STYLE="font-size: 9pt">&#8220;Other Onerous Debts&#8221; correspond to the sum of social security
liabilities, health care plan, installment payment of tax debts and installment payment of debts with the electricity supplier.</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0 10pt 27.6pt">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">As of December 31, 2020 and 2019, we complied with all the covenants
of our loans and financing agreements.</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Capital Requirements</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We have, and expect to
continue having, substantial liquidity and capital resource requirements. These requirements include debt-service obligations, capital
expenditures to maintain, improve and expand our water and sewage systems, and dividend payments and other distributions to our shareholders,
including the State.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Capital Expenditures</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Historically, we have
funded and plan to continue funding our capital expenditures with funds generated by operations and with long-term financing from international
and national multilateral agencies and development banks. We generally include in our capital expenditure program for the following year
the amount of investment that was not realized in the previous year. In 2020, we recorded R$4.4 billion to improve and expand our water
and sewage system and to protect our water sources in order to meet the growing demand for water and sewage services in the state of S&atilde;o
Paulo. We have budgeted investments in the amount of approximately R$21.0 billion from 2021 through 2025. See &#8220;Item 4.A. History
and Development of the Company&#8212;Capital Expenditure Program.&#8221;</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Dividend Distributions</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We are required by our
bylaws to make dividend distributions, which can be made as payments of interest on shareholders&#8217; equity to our shareholders in
an amount equal to or higher than 25% of the amounts available for distribution. In addition, our dividend policy, which was approved
at the annual shareholders&#8217; meeting held on April 27, 2018, establishes that this percentage shall be maintained until the universalization
of basic sanitation services in the areas where we operate. We declared dividends of R$272.0 million, R$941.0 million and R$792.2 million
in <FONT STYLE="letter-spacing: -0.15pt">2020, </FONT>2019 and 2018 and, respectively. As of the date of this annual report, we do not
intend to suspend the distribution of dividends during the ongoing COVID-19 pandemic. See &#8220;Item 7.B. Related Party Transactions&#8212;Dividends.&#8221;</P>

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<TD STYLE="width: 22.4pt"><FONT STYLE="color: #010000; letter-spacing: -0.05pt">C.</FONT></TD><TD>Research and Development, Patents and Licenses, Etc.</TD></TR></TABLE>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Research and innovation</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The advancement of research
and technological development is part of our strategic guidelines, and aims to implement innovation in operations, processes and services.
Such efforts seek to increase organizational efficiency, reflecting in greater customer satisfaction, improved quality of life, environmental
sustainability and competitiveness, with improved productivity and quality of our processes and services.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our strategic innovation
process goes beyond the development of new technologies, products and services. It involves the creation of new business models, new ways
of meeting the needs of consumers, new organizational processes, new ways of competing and cooperating in the business environment and
improvements to service delivery, while at the same time promoting protection of the environment and public health.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We set up a Corporate
&#8220;Research, Technological Development and Innovation&#8221; Program, which allows us to differentiate the financial resources spent
specifically for this purpose within our budget structure. In 2020, we allocated R$20.5 million to Research, Development and Innovation,
or RD&amp;I, projects. These resources are a differential in our results and indicate our capacity for innovation and pioneering, which
can bring fiscal, tariff and financial advantages.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In addition, in September
2019, based on programs already in place in the power and gas sectors, ARSESP created the Quadrennial Research and Technological Development
Program for Innovation in Basic Sanitation Services (the &#8220;PD&amp;I Program&#8221;), establishing the application of the 0.05% of
revenue required in Research and Technological Development projects. ARSESP also approved the Elaboration and Evaluation Manual of the
PD&amp;I Program. In 2020, we filed a portfolio of PD&amp;I Program projects for analysis and prioritization by ARSESP. However, taking
the scenario of reduced revenues in the short term resulting from the COVID-19 pandemic into account, ARSESP published Resolution No.
991/2020 which suspended the implementation of the Four-year Research and Technological Development Program for Innovation in Sanitation
Services, postponing it to the 2021-2024 tariff cycle . See &#8220;&#8212;Tariff Readjustment and Revisions.&#8221;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In February 2020,
we signed a Technical Cooperation agreement with IDB to finance actions for the improvement and technological innovation of water supply
management facilities during water crises, using modern analytical tools, available experiences and practices and theoretical analysis.
This cooperation agreement provides for resources of approximately US$328 thousand, non-refundable, to be debited from the bank&#8217;s
ordinary capital resources destined to the Strategic Program for Infrastructure Development, with our counterpart in the amount of US$30
thousand.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In line with business planning,
the structuring of RD&amp;I actions is based on the concept of a circular economy, that is, focused on the intelligence of&#8239; nature,
the circular process opposes the traditional linear production process. As part of this concept, residues are inputs for the production
of new products and new cycles. We have highlighted below certain RD&amp;I projects that use the concept of a circular economy, which
strongly supports resource recovery, as part of the processes for the water and sewage treatment.</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">The sequential implementation
of integrated actions for liquid, solid and gaseous sewage treatment phases at the sewage treatment plant in Franca aims to optimize processes
and transform the site into a resource recovery plant. Since 2018, a biogas upgrade project in one of our sewage treatment plants, located
in Franca, has been producing biomethane for vehicle use. The project was developed in partnership with the Fraunhofer Institute <FONT STYLE="letter-spacing: -0.5pt">in
</FONT>Stuttgart<FONT STYLE="letter-spacing: -0.5pt">, </FONT>Germany. This sewage treatment plant treats an average of 500 liters per
second of sewage and produces around 2,500 m&sup3; of biogas per day. The upgrade system can produce biomethane to replace 1,500 liters
of common gas daily. The biomethane currently supplies part of the Sabesp Franca fleet. As a result of the tests carried out, we can replicate
this initiative in sewage treatment plants in the S&atilde;o Paulo metropolitan region.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">At the same plant, we
developed and are operating a sludge dryer based on solar radiation, financed by the Funding Authority for Studies and Projects (<I>Financiadora
de Estudos e Projetos</I>, or FINEP) as part of the &#8220;Technological Innovations Plan of Sabesp for Sanitation&#8221; financed by
the FINEP <I>Inova Brasil</I> program.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The project also
provides for other actions in the planning and contracting phase, such as the use of energy from hydraulic and solar sources, in addition
to other beneficial applications of biogas. This circular economy project in the Franca sewage treatment plant received first place in
the 2019 edition of the Ideas en Acci&oacute;n award of IDB.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">At the Barueri sewage
treatment plant, we implemented a plasma gasification system for the processing of sludge generated. In 2020, a new gas treatment system
was installed to improve the quality of the gases generated. This system continues in the adjustment phase to ensure it is fully operational
in a continuous and safe way. At the end of the process, the system generates inert residue with a drastic reduction in its volume, with
a potential for reuse as in construction, meaning it does not need to be disposed of in landfills. This project was also funded by FINEP.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In order to generate
clean energy to improve the efficiency of sewage treatment, we installed solar-powered aerators, increasing the energy efficiency of sewage
treatment. Test results indicate that this technology can be replicated and adapted elsewhere. Shortage of water is an increasingly imminent
problem in large urban centers. Accordingly, an increasingly conscious use of water and the search for alternative ways of reusing water
are essential. With regard to projects that use the concept of the circular economy in the processes of water treatment, we have undertaken
tests for the use of ceramic membranes for the ultrafiltration of silicon carbide for the recovery of waste water from water treatment
plants. Test results point to the feasibility in the use of this technology.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In partnership with the
S&atilde;o Paulo State University J&uacute;lio de Mesquita Filho - UNESP, we are evaluating the technical and environmental feasibility
of the use of sludge from water treatment plants as raw material for the base and sub-base of pavements, adding value to a by-product.
This study reveals an alternative for reusing sludge from water treatment Plants that serve our entire concession area in other sectors,
such as construction.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We also developed biofiltration
units for odor control to be installed in the sewage and pumping stations in Pinheiros and Pomar, in the city of S&atilde;o Paulo. This
is an example of a project fostered by studies developed internally by us. This project is also funded by FINEP. Projects such as this
are extremely important to reduce the emission of odorous substances in the atmosphere from the transport and treatment of sewage, which
can help mitigate socio-economic and environmental impacts.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">From our partnership with
FAPESP financial resources are invested equally to subsidize and support the development of basic and applied research projects under
the Program for Support of Research in Partnership for Technological Innovation for research projects in academic or research institutions,
whose themes originated from the demands pointed out by the operational areas. This partnership has already resulted in 17 projects with
different universities, such as: University of S&atilde;o Paulo - USP, Technological Institute of Aeronautics - ITA, Federal University
of S&atilde;o Paulo - UNIFESP, National Institute for Space Research - INPE and S&atilde;o Paulo State University - UNESP. The partnership
provides for a non-refundable financing of R$ 50 million, divided equally between us and FAPESP. The first and second summons to select
projects to finance led to the filing of seven patent and one software registration requests. In March 2020, we launched the third summon,
to which we will finance projects up to a total of R$18 million. The submitted projects are currently under analysis for scientific merit
by FAPESP&#8217;s ad hoc reviewers.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 10pt">Open Innovation</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We are investing in the
development and implementation of actions as part of Open Innovation, integrating ideas, thoughts, processes and research from players
from various internal and external segments of our company, aiming to improve its processes, products and services. This project includes:
Pitch Sabesp, partnerships among sanitation companies, participation in collaborative networks and Coworking, among others.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Pitch Sabesp was a public
competition launched in 2018, in which 27 challenges were proposed in five different areas of the sanitation sector, with a focus on innovative
solutions that could add competitive advantages to our products and services. Several selected solutions were tested in a controlled environment
and on a pilot scale. Some of them proved to be apt for future implementation on an operational scale. Due to the COVID-19 pandemic, some
tests were delayed and are pending to be completed in 2021.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Collaborative Networks
for Innovation, in which we participate, provide integration with the different spheres of government, startups, companies, universities,
development institutions, etc. All players seek to add knowledge and experience, to build joint solutions for the challenge of implementing
open innovation in the public sector. The participation of the Urban Living Labs working group (urban sustainability laboratory - ULL)
associated with an international consortium, the Belmont Forum, supported by the nexus among water use, food and power generation, or
FEW.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We also conduct tests with innovative
solutions that emerge from market demands, at different evolutionary stages of development, to assess their potential for application
in our activities. These technological cooperation initiatives, in addition to allowing us to propose technological solutions that improve
our processes and services, also provide market companies with the opportunity to effectively test their solutions in the sanitation
environment, in operational practices, verify the effectiveness of their solutions and, as needed, identify needs for improvement.</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">With this open innovation
process, we provide the market with the foundations for an innovative ecosystem aimed at the sanitation sector.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Additionally, we
have a second agreement with FAPESP to focus on supporting the execution of scientific and/or technological research in micro, small and
medium enterprises in the State of S&atilde;o Paulo, through the Small Enterprises Innovation Program aimed at accelerating start-ups
focused on the development of innovative projects that solve challenges faced by us.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We publish the DAE
Magazine, a quarterly engineering journal published by a specialized team of opinion makers that in 2020 totaled more than 220 issues
since its first edition. This journal was indicated in the Qualis/CAPES system from the &#8220;B2&#8221; to &#8220;B1&#8221; category
in July, 2019 for the 2021-2024 period. Through the publication of technical and scientific articles on basic and environmental sanitation,
we aim to encourage and disseminate improvements in processes, innovations and technological advances.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In 2019, our circular
economy project at Franca sewage treatment plant was recognized, with first place in the &#8220;Ideas en Acci&oacute;n 2019&#8221; award
for innovative companies in water and sanitation organized by the Inter-American Development Bank (IDB) and the International Water Association
(IWA ) in Guayaquil, Ecuador.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In 2020, we won the
&#8220;Ideas en acci&oacute;n&#8221; award in the &#8220;Business Management for Innovation&#8221; category promoted by IDB for our innovative
ideas and entrepreneurship.</P>

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<TD STYLE="width: 22.35pt"><FONT STYLE="color: #010000; letter-spacing: -0.05pt">D.</FONT></TD><TD>Trend Information</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We expect to continue
to operate in a competitive and regulated environment which will pose continued risks to our existing businesses, placing the profitability
of our assets under pressure. The following list sets out, what we believe to be, the most important trends, uncertainties and events
that are reasonably likely to continue to have a material effect on our revenues, income from continuing operations, profitability, liquidity
and capital resources, or that may cause reported financial information to be not necessarily indicative of future operating results or
financial condition:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0.05pt; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">We expect that our business will continue to be affected by the COVID-19 pandemic
and governmental responses to it, which in turn will likely continue to affect our customers. For example, during 2020 new consumption
patterns emerged as a result of the COVID-19 pandemic, which impacted the total volume of water billed. Although the total volume of water
billed in the residential category increased by 2.6% as a result of the isolation measures adopted during a large part of 2020, our revenues
decreased. This was due to the fact that the total volume of water billed in the commercial, industrial and public categories, which all
attract higher tariffs, decreased by 9.5%, 6.1% and 18.8%, respectively. In addition, the &#8220;Residential Social&#8221; and &#8220;Residential
Favela&#8221; categories were exempt from payment of water and sewage bills from April to September 15, 2020 by force of the State Decree
No. 64,879/2020, which further reduced our revenues. For a more detailed description of the effects of the COVID-19 pandemic on our results
of operations, see &#8220;&#8212;A. Operating and Financial Review and Prospects Overview&#8212;Factors Affecting Our Results of Operations&#8212;General
Factors Affecting our Business and &#8220;Risk Factors&#8212;Risk Relating to our Business&#8212;Our financial and operating performance
may be adversely affected by epidemics, natural disasters and other catastrophes, such as the outbreak of COVID-19.&#8221;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0.05pt; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">In September 2017, the state of S&atilde;o Paulo obtained approval for State Law
No. 16,525/2017, which authorizes the State to set up a controlling company to hold all of the shares that the State owns in our company.
Once established, the controlling company could sell shares to other minority shareholders, including private companies and state-owned
companies, provided, however, that the state of S&atilde;o Paulo will continue to hold a majority of the common shares of the controlling
company. We are currently awaiting guidance from the State Privatization Program&#8217;s Board (<I>Conselho Diretor do Programa Estadual
de Desestatiza&ccedil;&atilde;o </I>- CDPED), which has authority over our corporate reorganization plan, including the formation of the
controlling company, or any other type of corporate reorganization, including a change of control, pursuant to the recent changes to the
basic sanitation law. As of the date of this annual report, a decision has not been made on the model for our potential corporate reorganization.
See &#8220;Item 3&#8212;Key Information&#8212;Risk Factors&#8212; Risks Relating to Our Control by the State of S&atilde;o Paulo&#8212;Our
controlling shareholder is currently discussing proposals for our corporate reorganization. We cannot guarantee that any potential reorganization
will not have a material adverse effect on our business, financial condition or results of operations.&#8221;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0.05pt; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">There are various uncertainties surrounding the New Legal Framework for Basic Sanitation,
including the new requirement to participate in public bids in case the entity is not part of the administration of the holder, the prohibition
on entering into program contracts, agreements, partnership agreements and other unstable instruments for the provision of public sanitation
services. Further, we expect to be impacted by the requirements regarding water and sewage service levels included in our agreements with
municipalities especially as a result of the changes brought by the New Legal Framework for Basic Sanitation, which establish that, by
2033, 90% and 99% of the population served must have access to sewage collection and treatment and access to drinking water, respectively,
further requiring that contracts that do not have such targets will have until March 31, 2022 to make this inclusion. See &#8220;Item
3&#8212;Key Information&#8212;Risk Factors&#8212;Risks Relating to Our Business&#8212;The New Legal Framework for Basic Sanitation prohibits
program contracts for basic sanitation services, resulting in uncertainties for our current and future concessions&#8221; and &#8220;Item
3&#8212;Key Information&#8212;Risk Factors&#8212;Risks Relating to Our Business&#8212;Current regulatory uncertainty, especially with
regard to the New Legal Framework for Basic Sanitation, may have an adverse effect on our business, financial condition or results of
operations.&#8221;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0.05pt; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">Our business will continue to be susceptible to unpredictable weather conditions.
Our business is not only adversely affected by droughts but also by other extreme weather conditions,
such as torrential rain and other changes in climate patterns. A possible increase in the frequency of extreme weather conditions in the
future may adversely affect the water available for abstraction, treatment, and supply. See &#8220;Item 3&#8212;Key Information&#8212;Risk
Factors&#8212;Risks Relating to Our Business&#8212; Extreme Weather Conditions and Climate Change may have a material adverse impact on
our business, financial condition or results of operations&#8221; and &#8220;Item 3&#8212;Key Information&#8212;Risk Factors&#8212;Risks
Relating to Our Business&#8212;Droughts, such as the 2014 &#8211; 2015 water crisis, can have a material impact on our business and on
consumption habits and, accordingly, may have a material adverse impact on our business, financial condition or results of operations.&#8221;</TD></TR></TABLE>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0.05pt 15.1pt 10pt 63.35pt; text-align: justify"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0.05pt; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">We expect to continue to be affected by the Brazilian governments frequent interventions
in the Brazilian economy and occasional significant changes in policy and regulations. Uncertainties in relation to the implementation
by the Brazilian government of changes relating to monetary and tax policies, the approved pension reform and possible developments arising
from this reform, and other relevant legislation, aggravated by the impacts of the COVID-19 pandemic, may contribute to political instability,
economic uncertainty and may impact our results of operations. See &#8220;Item 3&#8212;Key Information&#8212;Risk Factors&#8212;Risks
Relating to Brazil&#8212;The Brazilian government has exercised, and continues to exercise, significant influence over the Brazilian economy.
This influence, as well as Brazilian political and economic conditions, could adversely affect us and the market price of our common shares
and ADSs.&#8221;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0.05pt; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">There are uncertainties arising from the implementation of our new tariff structure,
which we expect to implement from 2022. The transition period from 2021 to 2024 during which we will implement this new tariff structure
may lead to uncertainties in the market as well as unpredictability about the revenues we expect to earn from May 2022. See &#8220;Item
3&#8212;Key Information&#8212;Risk Factors&#8212;Risks Relating to Our Business&#8212;Our current tariff structure is outdated and does
not reflect the current socioeconomic changes the State of S&atilde;o Paulo has undergone over the past decades. The approved update to
the structure and its implementation may lead to uncertainties in the market as well as unpredictability about our future revenues.&#8221;</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In addition to the
information set out above, see &#8220;Cautionary Statements About Forward-Looking Statements&#8221; for further information related to
our forward-looking statements, and &#8220;Item 3&#8212;Key Information&#8212;Risk Factors&#8221; for a description of certain factors
that could affect our industry and our own performance in the future.</P>

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<TD STYLE="width: 21.6pt"><FONT STYLE="color: #010000; letter-spacing: -0.05pt">E.</FONT></TD><TD>Off-Balance Sheet Arrangements</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We had no off-balance sheet arrangements as of December 31,
2020.</P>

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<TD STYLE="width: 23.6pt"><FONT STYLE="color: #010000; letter-spacing: -0.05pt">F.</FONT></TD><TD>Tabular Disclosure of Contractual Obligations</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our debt obligations and other contractual obligations as of December
31, 2020 were as follows:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 11pt">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 51%; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 9%; padding-right: 3.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.85pt"><FONT STYLE="font-size: 8pt"><B>&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="letter-spacing: 0.4pt">&nbsp;</FONT>Less
    than 1 year&#9;</B></FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 9%; padding-right: 3.65pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.85pt"><FONT STYLE="font-size: 8pt"><B>&nbsp;&#9;1-3
    years&#9;</B></FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 9%; padding-right: 4.45pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.85pt"><FONT STYLE="font-size: 8pt"><B>&nbsp;&#9;3-5
    years&#9;</B></FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 9%; padding-right: 4.1pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.85pt"><FONT STYLE="font-size: 8pt"><B>&nbsp;&nbsp;More
    than 5 years </B></FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 9%; padding-right: 0.35pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.85pt"><FONT STYLE="font-size: 8pt"><B>&nbsp;&#9;Total&#9;</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="height: 9.1pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.1pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="height: 9.1pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="height: 9.1pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="height: 9.1pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: -0.75pt; height: 9.1pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.1pt"><FONT STYLE="font-size: 8pt">(in millions of <I>reais</I>)</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Loans and financing</FONT></TD>
    <TD STYLE="padding-right: 7.5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">3,034.4</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 6.9pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">3,098.5</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 8.3pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">3,115.7</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 7.65pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">8,010.0</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 4.35pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">17,258.6</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 6pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Estimated interest payments<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="padding-right: 7.5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">404.8</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 6.9pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">915.5</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 8.3pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">734.4</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 7.65pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">1,818.5</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 4.35pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">3,873.2</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Accounts payable to suppliers and contractors</FONT></TD>
    <TD STYLE="padding-right: 7.5pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">263.7</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 6.95pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 8.3pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 7.65pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 4.35pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">263.7</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 6pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Services payable</FONT></TD>
    <TD STYLE="padding-right: 7.5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">453.8</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 6.95pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 8.3pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 7.65pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 4.35pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">453.8</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Program contract commitments</FONT></TD>
    <TD STYLE="padding-right: 7.5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">163.8</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 6.9pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">66.6</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 8.3pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">2.1</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 7.65pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">13.1</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 4.35pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">245.6</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 6pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Purchase obligations<SUP>(2)</SUP></FONT></TD>
    <TD STYLE="padding-right: 7.5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">3,512.9</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 6.9pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">2,276.1</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 8.3pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">2,246.4</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 7.65pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">858.9</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 4.35pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">8,894.3</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt"><B>Total</B></FONT></TD>
    <TD STYLE="padding-right: 7.5pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">7,833.4</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 6.9pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">6,356.7</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 8.3pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">6,098.6</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 7.65pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">10,700.5</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 4.35pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">30,989.2</FONT></TD></TR>
</TABLE>
<P STYLE="font: 8.5pt Times New Roman,serif; margin: 0.5pt 0 10pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman,serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27.55pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-size: 9pt; letter-spacing: -0.6pt">(1)</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.5pt"><FONT STYLE="font-size: 9pt">Estimated interest payments on loans and financing
were determined considering the interest rates as of December 31, 2020. However, our loans and financing are subject to variable interest
indexation and foreign exchange fluctuations, and these estimated interest payments may differ significantly from payments actually made.
The debt agreements have cross-default clauses.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27.5pt"></TD><TD STYLE="width: 21.85pt"><FONT STYLE="font-size: 9pt; letter-spacing: -0.6pt">(2)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 9pt">The purchase obligations are the contractual obligations of investments and
expenses.</FONT></TD></TR></TABLE>

<P STYLE="font: 8.5pt Times New Roman,serif; margin: 0.2pt 0 10pt 27.55pt">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We believe that
we can meet the maturity schedule through a combination of funds generated by operations, the net proceeds of new issuances of debt securities
in the Brazilian and international capital markets and additional borrowings from domestic and foreign lenders. Our borrowings are not
affected by seasonality. For information concerning the interest rates on our indebtedness outstanding as of December 31, 2020, see Note
17 to our financial statements as of December 31, 2020 and 2019 and for the years ended December 31, 2020, 2019 and 2018, included elsewhere
in this annual report.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1pt"></TD><TD STYLE="width: 69.55pt"><FONT STYLE="color: #010000">ITEM 6.</FONT></TD><TD STYLE="text-align: justify"><A NAME="a_008"></A>DIRECTORS, SENIOR MANAGEMENT AND EMPLOYEES</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9.55pt"></TD><TD STYLE="width: 22.35pt"><FONT STYLE="font-size: 9pt; color: #010000; letter-spacing: -0.05pt"><B>A.</B></FONT></TD><TD><FONT STYLE="font-size: 9pt"><B>Directors and Senior Management</B></FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 12pt 0pt 10pt; text-align: justify; text-indent: 18pt">Under our bylaws
and Brazilian Corporate Law, we are managed by our board of directors (<I>Conselho de Administra&ccedil;&atilde;o</I>), which currently
consists of <FONT STYLE="letter-spacing: -0.25pt">ten </FONT>directors, and a board of executive officers (<I>Diretoria</I>), which currently
consists of six executive officers.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">As our controlling shareholder,
the State has the ability to elect the majority of our board of directors and, therefore, our direction and future operations. Upon the
election of a new State governor and any resulting change in the administration of the State, all or some of the members of our board
of directors, including our chairman, have historically been replaced by designees of the new administration. Our board of directors
may in turn replace some or all of the executive officers. See &#8220;Item 3.D. Risk Factors&#8212;Risks Relating to Our Control by the
State of S&atilde;o Paulo&#8212;We are controlled by the State of S&atilde;o Paulo, whose interests may differ from the interests of
non-controlling shareholders, including holders of ADRs.&#8221;</P>


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<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-align: justify">Board of Directors</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our bylaws provide
for a minimum of seven and a maximum of eleven directors. The members of our board of directors are elected at a general shareholders&#8217;
meeting to serve a two-year term. Such terms may be renewed three consecutive times. Pursuant to our bylaws, our employees have the option
to elect one member of our board of directors. Currently, our employees have not elected a director. In addition, pursuant to Law No.
6,404/1976 of December 15, 1976, as amended, or the &#8220;Brazilian Corporate Law,&#8221; at least one member of the board of directors
of mixed capital companies, such as us, must be appointed by the minority shareholders. Finally, according to the Novo Mercado rules and
Federal Law No. 13,303/16, at least two, or 25.0% (whichever is greater), of the board of directors must be comprised of independent members.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">All the current members
of our board of directors were elected at the annual shareholders&#8217; meeting held on April 28, 2020, except for Luis Eduardo Alves
de Assis who joined our board of directors on January 21, 2021. The tenure of all the directors will end <FONT STYLE="letter-spacing: -0.15pt">after
</FONT>our annual shareholders&#8217; meeting to be held in April 2022 when the new members are expected to take office. Currently, we
have six members considered independent under the Novo Mercado rules and Federal Law No. 13,303/16.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our board of directors
ordinarily meets once a month or, when necessary for the interests of our company, when called by a majority of the directors or the chairman.
Its responsibilities include the establishment of policy and general orientation of our business, and the appointment and supervision
of our executive officers.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The following are the names, ages, positions, dates of election
and brief biographical descriptions of the current members of our board of directors:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 11pt">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 30%; border-bottom: black 1pt solid; padding-left: 5.35pt; height: 9.75pt; font-family: Times New Roman,serif; line-height: 8.8pt"><FONT STYLE="font-size: 8pt"><B>Director</B></FONT></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; width: 11%; height: 9.75pt; font-family: Times New Roman,serif; text-align: center; line-height: 8.8pt"><FONT STYLE="font-size: 8pt"><B>Age</B></FONT></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; border-bottom: black 1pt solid; width: 37%; height: 9.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.8pt"><FONT STYLE="font-size: 8pt"><B>Position</B></FONT></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 16%; border-bottom: black 1pt solid; padding-right: 5.45pt; height: 9.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.8pt"><FONT STYLE="font-size: 8pt"><B>Date Elected</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 5.35pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Mario Engler Pinto Junior</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif; text-align: center; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">64</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Chairman</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.3pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">April 28, 2020</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 5.35pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Benedito Pinto Ferreira Braga Junior</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif; text-align: center; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">73</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Member</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.3pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">April 28, 2020</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 5.35pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Wilson Newton de Mello Neto</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif; text-align: center; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">49</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Member</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.3pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">April 28, 2020</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 5.35pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Claudia Polto da Cunha</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif; text-align: center; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">53</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Member</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.3pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">April 28, 2020</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 5.35pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Eduardo de Freitas Teixeira</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif; text-align: center; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">66</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Independent Member<SUP>(1)</SUP></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.3pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">April 28, 2020</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 5.35pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Reinaldo Guerreiro</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif; text-align: center; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">68</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Independent Member<SUP>(1)</SUP></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.3pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">April 28, 2020</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 5.35pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Francisco Vidal Luna</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif; text-align: center; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">74</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Independent Member<SUP>(1)</SUP></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.3pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">April 28, 2020</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 5.35pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Francisco Luiz Sibut Gomide</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif; text-align: center; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">75</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Independent Member<SUP>(1)</SUP></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.3pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">April 28, 2020</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 5.35pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Lu&iacute;s Eduardo Alves de Assis</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif; text-align: center; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">64</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Independent Member<SUP>(1)</SUP></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.3pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">January 21, 2021</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 5.35pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Walter Luis Bernardes Albertoni</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif; text-align: center; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">52</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Independent Member<SUP>(1)(2)</SUP></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.3pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">April 28, 2020</FONT></TD></TR>
</TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman,serif; margin-top: 10pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9.55pt"></TD><TD STYLE="width: 21.3pt"><FONT STYLE="font-size: 8pt; letter-spacing: -0.05pt">(1)</FONT></TD><TD><FONT STYLE="font-size: 8pt">These members comply with the independence requirements established by Federal Law No. 13,303/16 and
the <I>Novo Mercado</I> rules.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman,serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9.5pt"></TD><TD STYLE="width: 21.35pt"><FONT STYLE="font-size: 8pt; letter-spacing: -0.05pt">(2)</FONT></TD><TD><FONT STYLE="font-size: 8pt">Member appointed by the minority shareholders.</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 12pt 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Mario Engler Pinto
Junior. </I>Mr. Engler has been the Chairman of our board of directors since April 2018. Before that, he served as member of our board
of directors from 2006 to 2011 and as member of our audit committee from 2006 to 2009. He holds a PhD degree in Commercial Law from Get&uacute;lio
Vargas Foundation Law School (<I>Funda&ccedil;&atilde;o Get&uacute;lio Vargas </I>&#8211; FGV) and is now a professor at the same institution.
At FGV Law School, Mr. Engler is the coordinator for the professional master&#8217;s program and conducts legal research regarding contractual
and corporate arrangements in the public and private sectors. He has been a lawyer since 1979 and served for 30 years as public attorney
for the State of S&atilde;o Paulo from 1984 to 2014. In the last years, he has been an arbitrator and executive officer and director for
private companies and state-owned enterprises.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Benedito Pinto Ferreira
Braga Junior</I>. Mr. Braga has been our Chief Executive Officer and a member of our board of directors since January 2019. He has a degree
in civil engineering from the School of Engineering of S&atilde;o Carlos of the University of S&atilde;o Paulo (<I>Escola de Engenharia
de S&atilde;o Carlos da Universidade de S&atilde;o Paulo &#8211; USP</I>), a master&#8217;s degree in Hydrology from Stanford University,
a master&#8217;s degree in Hydraulics from USP, and a PhD in Water Resources from Stanford University. He was Secretary of Sanitation
and Water Resources of the State of S&atilde;o Paulo from January 2015 to May 2018 and was the Chairman of our Board of Directors from
January 2015 to April 2018. Mr. Braga was a professor at the Polytechnic School of University of S&atilde;o Paulo from 1980 to 2019. He
was Co-Chairman of the International Organizing Committee of the World Water Forum in Brasilia (2018), in Korea (2015) and Chairman of
the Committee in France (2012). He is Honorary President of the World Water Council &#8211; WWC, of which he was the President from 2012
to 2018. Mr. Braga was also the President of the Intergovernmental Council of UNESCO&#8217;s International Hydrological Program from 2008
to 2009, President of the International Water Resources Association &#8211; IWRA, from 1998 to 2000, as well as, Director of the National
Water Agency from 2001 to 2009.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Wilson Newton de Mello
Neto</I>. Mr. de Mello Neto has been a member of our board of directors since October 2019. He holds a bachelor&#8217;s degree in Law
from the Pontifical Catholic University of S&atilde;o Paulo (<I>Pontif&iacute;cia Universidade Cat&oacute;lica de S&atilde;o Paulo </I>-
PUC/SP). He has been the CEO of <I>Investe S&atilde;o Paulo </I>since April 2019. He was Vice-President of Corporate Affairs and General
Secretary at Danone from May 2015 to March 2019; Director of Corporate Affairs at JBS S.A. from September 2014 to May 2015; Vice-President
of Corporate Affairs at BRF S.A. from June 2010 to August 2013; Legal and New Business Director at Tishman Speyer Ltda. from March 2009
to May 2010; Vice-President of Corporate Affairs at Walmart Brasil Ltda. from March 2004 to April 2007; and partner at Machado, Meyer,
Sendacz e Opice Advogados from June 1992 to February 2004 and from May 2007 to February 2009. Mr. de Mello Neto was also Vice-President
of the Brazilian Supermarket Association (<I>Associa&ccedil;&atilde;o Brasileira de Supermercados </I>-ABRAS) from May 2004 to April 2007;
member of the Executive Board of the Brazilian Association of Advertisers (<I>Associa&ccedil;&atilde;o Brasileira de Anunciantes </I>-
ABA) from May 2015 to March 2019; and Chairman of the Board of Directors of the Brazilian Food Industry Association (<I>Associa&ccedil;&atilde;o
Brasileira da Ind&uacute;stria de Alimentos </I>- ABIA) from March 2018 to March 2019.</P>



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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Reinaldo Guerreiro</I>. Mr.
Guerreiro has been an independent member of our board of directors since January 2007. Mr. Guerreiro was also a member of our Audit Committee
from January 2007 to May 2017 and was reappointed in May 2020. He holds a doctorate in Accounting and Controllership, a Master&#8217;s
degree in Accounting and Controllership and a Bachelor&#8217;s degree in Accounting Sciences, all of them from the Business, Economics
and Accounting School at the University of S&atilde;o Paulo (<I>FEA - USP</I>). As a professor of FEA-USP, he was Director and currently
is the Deputy Head of the Accounting Department. As a Brazilian National Council for Scientific and Technological Development (CNPq)
researcher, he has authored books in management accounting and has published various scientific articles in domestic and international
magazines. He is currently President of Audit Committee of Petrobras G&aacute;s S.A. (Gaspetro). He is also a specialized consultant
in financial management and has worked on various projects in the areas of financial management, costs, budget and IT in a variety of
companies, such as Banco do Brasil, <I>Caixa Econ&ocirc;mica Federal</I>, Previ, <I>Correios </I>and for the S&atilde;o Paulo state government.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt"><I>Francisco Vidal Luna</I>.
Mr. Luna has been an independent member of our board of directors since April 2013<FONT STYLE="letter-spacing: -0.35pt">. Mr. Luna was
also</FONT> a member of our Audit Committee from April 2013 to September 2016 and was reappointed in May 2020. He has a doctorate in Economics
from the Business, Economics and Accounting School at the University of S&atilde;o Paulo (<I>Universidade de S&atilde;o Paulo - USP</I>)
and is a retired professor of the same university. He was member of the Board of Directors of BNDES. In the public sector, he has served
as the Secretary of Planning for the state and city of S&atilde;o Paulo. He has also worked at the Treasury Department for the State of
S&atilde;o Paulo and the Federal Planning Bureau, among other roles. In the private sector, he was the Executive Chairman of Banco Inter
American Express S.A. He is currently a member of the Audit Committee of Desenvolve SP, member of the Audit Committee of the Petrobr&aacute;s
Conglomerate, a member of the Board of Trustees of the <I>Funda&ccedil;&atilde;o Faculdade de Medicina </I>- FFM and a member of the Board
of Trustees of <I>FIPE - Funda&ccedil;&atilde;o Instituto de Pesquisas Econ&ocirc;micas</I>.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Francisco Luiz Sibut
Gomide. </I>Mr. Gomide has been an independent member of our board of directors since April 2017. He was a member of our Audit Committee
from May 2017 to August 2017. He holds a bachelor&#8217;s degrees in Civil Engineering and in Economic Sciences from the Federal University
of Paran&aacute; (<I>Universidade Federal do Paran&aacute;</I>) and a PhD in Hydrology and Water Resources from the Colorado State University.
He was the Minister of Mines and Energy in 2002, <FONT STYLE="letter-spacing: -0.15pt">the </FONT>CEO of ESCELSA &#8211; Esp&iacute;rito
Santo Centrais El&eacute;tricas S.A. between 1995 and 2001, the CEO of the Energy Company of Mato Grosso do Sul between 1997 and 2001,
the General Brazilian Diretor of Itaipu Binacional between 1993 and 1995, the CEO of the Energy Company of Paran&aacute; (<I>Companhia
Paranaense de Energia &#8211; Copel</I>) between 1986 and 1993 and the Chief Financial Officer of the same company from 1983 to 1985.
Mr. Gomide was also a professor at the Federal University of Paran&aacute; (<I>Universidade Federal do Paran&aacute;)</I> from 1970 to
1995. Between 1969 and 1982, he was a hydraulic engineer and hydrologist at the Energy Company of Paran&aacute;.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Eduardo de Freitas
Teixeira. </I>Mr. Teixeira has been an independent member of our Board of Directors since April 2020 and a member of our Audit Committee
since May 2020. He holds a Master&#8217;s degree in Economics from the Federal University of Rio de Janeiro and an undergraduate degree
in Economics from the same institution. He is currently also a member of the Board of Directors of <I>Empresa Metropolitana de &Aacute;guas
e Energia</I> (EMAE). Mr. Teixeira began his career at the Central of Bank in 1977, remaining in that institution until 1998. In 1991
he founded the consulting firm Creta Planejamento, in which he continues to work. Also in the private sector<I>,</I> he was Chief Financial
Officer and member of the Board of Directors of <I>HRT Participa&ccedil;&otilde;es</I> (currently <I>PetroRio</I>) from 2009 to 2012 and
member of the Board of Directors of Viracopos Airport from 2015 to 2018. In the public sector, Mr. Teixeira served as Deputy Secretary
for Economic Affairs of the Ministry of Finance from 1985 to 1988, member of the Fiscal Council of Banco do Brasil from 1987 to 1989 and
the Brazilian Federal Savings Bank (Caixa Econ&ocirc;mica Federal) from 1986 to 1988, Executive Secretary of the Ministry of Economy in
1990, Chairman of the Board of Directors and CEO of Petrobr&aacute;s from 1990 to 1991, Chairman of the Board of Directors of Banco do
Brasil in 1990 and Minister of State for Infrastructure and member of the National Monetary Council in 1991. In addition, member of the
Board of Directors of Itaip&uacute; Binacional from 1990 to 1991.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Claudia Polto
da Cunha</I>. Mrs. Cunha has been a member of our Board of Directors in April 2020, having previously served in the same position from
2014 to 2016. She holds a Master&#8217;s degree in Administrative Law from the University of S&atilde;o Paulo&#8211; USP, and an undergraduate
law degree from the same institution. She has been a state attorney since 1991, and currently serves as Deputy State Attorney General.
She is also Chairwoman of the Board of Directors of <I>Companhia Paulista de Securitiza&ccedil;&atilde;o</I> and member of the Board of
Directors of <I>Empresa Metropolitana de Transportes Urbanos</I> - EMTU, where she served in the same position between 2012 and 2014.
She was special advisor to the Secretary of Finance and Planning in 2019, Executive Secretary of the State Capital Defense Council &#8212;
CODEC, from 2006 to 2016, and Advisor to the Attorney-General of S&atilde;o Paulo from 1995 to 2006. Ms. Cunha was also a member of the
Board of Directors of <I>Companhia do Metropolitano de S&atilde;o Paulo</I> &#8211; METRO from 2007 to 2012, and Executive Officer at
<I>Companhia Paulista de Parcerias</I>&#8212;CPP, from 2006 to 2016<FONT STYLE="font-family: Arial,sans-serif">.</FONT></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Lu&iacute;s Eduardo
Alves de Assis</I> Mr. Assis has been an independent member of our Board of Directors since April 2014 and a member of our Audit Committee
since September 2016. He holds a degree in Economics from the University of S&atilde;o Paulo, a master&#8217;s degree from the State University
of Campinas - UNICAMP and an MBA from Scuola Superiore Enrico Mattei, Milan, Italy. He was the director of Monetary Policy at the Central
Bank of Brazil, professor at the Department of Economics at PUC-SP and FGV-SP. He has developed an extensive career in the financial market,
serving as Chief Economist and Investment Director at Citibank, President of HSBC Investment Bank Brasil, Chief Operating Officer of HSBC
Bank Brasil, Senior Executive of Strategic Planning at the HSBC Group in London and Regional Director of Latin America at HSBC. He is
currently president of Fator Seguradora and a contributor to the newspaper O Estado de S&atilde;o Paulo.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Walter Luis Bernardes Albertoni</I>.
Mr. Albertoni has been an independent member of our board of directors since April 2020. He holds an undergraduate law degree from the
Pontifical Catholic University of S&atilde;o Paulo (<I>Pontif&iacute;cia Universidade Cat&oacute;lica de S&atilde;o Paulo &#8211; PUC-SP</I>),
with a graduate diploma in corporate and tax law from <I>INSPER</I> and civil procedural law from PUC-SP. Mr. Albertoni has more than
28 years of experience as a legal practitioner, with an emphasis on corporate, civil, civil procedural, tax and commercial law, as well
as contracts analysis and drafting. He also has 14 years of experience as an outsourced legal officer at Association of Capital Market
Investors - AMEC, acting in the institutional defense of the rights and interests of shareholders not participating in control blocks
from 2006 to present date, and acts as a board member of <I>Banco Bradesco S.A.</I> since March 2020, member of the Board of Directors
of <I>Companhia Energ&eacute;tica de Bras&iacute;lia</I> - CEB S.A since April 2019, Fiscal Council member of <I>Banco Bradesco S.A.
</I>from 2017 to 2020, Fiscal Council member of <I>Ind&uacute;strias Romi S.A.</I> from 2017 to 2020, member of the Audit Committee of
<I>Dataprev S.A.</I> from 2018 to 2020, alternate member of the Board of Directors of <I>Mahle Metal Leve S.A.</I> since April 2017,
Fiscal Council member of Petrobr&aacute;s elected by the preferred shareholders from 2013 to 2018, member of the Board of Directors of
<I>Paranapanema S.A.</I> from 2016 to August 2017, alternate Fiscal Council member of <I>Ser Educacional S.A</I>. since April 2015, alternate
Fiscal Council Member of <I>SANEPAR S.A.</I> since April 2017, Fiscal Council member of <I>BRADESPAR S.A.</I> in 2016, alternate Fiscal
Council Member of <I>MILLS S.A</I>. in 2016, member of the Advisory Committee of the State-Owned Companies of B3 S.A. &#8211; <I>Brasil,
Bolsa, Balc&atilde;o</I> (as part of the <I>Destaque de Estatais</I> Program), alternate member of National Financial System Resource
Council - CRSFN from 2011 to 2015, consultant to the Merger and Acquisitions Committee from 2013 to 2017 and a member of Committee for
Disclosure of Information to the Market - CODIM from 2007 to 2009.</P>


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<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt">Board of Executive Officers</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our board of executive
officers is composed of six executive officers appointed by our board of directors for a two-year term. Such terms may be renewed three
consecutive times. Our executive officers are responsible for all matters concerning our day-to-day management and operations. Members
of our board of executive officers have individual responsibilities established by our board of directors and our bylaws.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The following are the names, ages, positions, dates of election and
brief biographical descriptions of our board of executive officers:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 11pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 10pt; width: 30%; padding-left: 10pt; height: 9.75pt; font-family: Times New Roman,serif; line-height: 8.8pt"><FONT STYLE="font-size: 8pt"><B>Executive Officer</B></FONT></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 10pt; width: 11%; height: 9.75pt; font-family: Times New Roman,serif; text-align: center; line-height: 8.8pt; padding-left: 10pt"><FONT STYLE="font-size: 8pt"><B>Age</B></FONT></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-left: 10pt; width: 37%; padding-right: 10pt; height: 9.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.8pt"><FONT STYLE="font-size: 8pt"><B>Position</B></FONT></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-left: 10pt; width: 16%; padding-right: 10pt; height: 9.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.8pt"><FONT STYLE="font-size: 8pt"><B>Date Elected</B></FONT></TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="padding-right: 10pt; vertical-align: bottom; padding-left: 10pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Benedito Pinto Ferreira Braga Junior</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; vertical-align: bottom; height: 9.2pt; font-family: Times New Roman,serif; text-align: center; line-height: 8.2pt; padding-left: 10pt"><FONT STYLE="font-size: 8pt">73</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 10pt; vertical-align: bottom; padding-right: 10pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Chief Executive Officer</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 10pt; vertical-align: top; padding-right: 10pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">June 13, 2019</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 10pt; vertical-align: bottom; padding-left: 10pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Adriano Candido Stringhini</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; vertical-align: bottom; height: 9.2pt; font-family: Times New Roman,serif; text-align: center; line-height: 8.25pt; padding-left: 10pt"><FONT STYLE="font-size: 8pt">45</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 10pt; vertical-align: bottom; padding-right: 10pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Corporate Management Officer</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 10pt; vertical-align: top; padding-right: 10pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">June 13, 2019</FONT></TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="padding-right: 10pt; vertical-align: bottom; padding-left: 10pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Rui de Britto &Aacute;lvares Affonso</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; vertical-align: bottom; height: 9.15pt; font-family: Times New Roman,serif; text-align: center; line-height: 8.2pt; padding-left: 10pt"><FONT STYLE="font-size: 8pt">63</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 10pt; vertical-align: bottom; padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Chief Financial Officer and Investor Relations Officer</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 10pt; vertical-align: top; padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">June 13, 2019</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 10pt; vertical-align: bottom; padding-left: 10pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Ricardo Daruiz Borsari</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; vertical-align: bottom; height: 9.15pt; font-family: Times New Roman,serif; text-align: center; line-height: 8.2pt; padding-left: 10pt"><FONT STYLE="font-size: 8pt">65</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 10pt; vertical-align: bottom; padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Metropolitan Region Officer</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 10pt; vertical-align: top; padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">September 17, 2020</FONT></TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="padding-right: 10pt; vertical-align: bottom; padding-left: 10pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Monica Ferreira do Amaral Porto</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; vertical-align: bottom; height: 9.2pt; font-family: Times New Roman,serif; text-align: center; line-height: 8.25pt; padding-left: 10pt"><FONT STYLE="font-size: 8pt">64</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 10pt; vertical-align: bottom; padding-right: 10pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Regional Systems Officer</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 10pt; vertical-align: top; padding-right: 10pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">September 17, 2020</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 10pt; vertical-align: bottom; padding-left: 10pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.15pt"><FONT STYLE="font-size: 8pt">Alceu Segamarchi Junior</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; vertical-align: bottom; height: 9.15pt; font-family: Times New Roman,serif; text-align: center; line-height: 8.15pt; padding-left: 10pt"><FONT STYLE="font-size: 8pt">63</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 10pt; vertical-align: bottom; padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.15pt"><FONT STYLE="font-size: 8pt">Technology, Enterprises and Environment Officer</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 10pt; vertical-align: top; padding-right: 10pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.15pt"><FONT STYLE="font-size: 8pt">February 20, 2020</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 5.35pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.15pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif; text-align: center; line-height: 8.15pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 21.65pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.15pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.25pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.15pt">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Benedito Pinto Ferreira Braga
Junior. </I>See above, &#8220;&#8212;Board of Directors.&#8221;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Adriano Candido Stringhini</I>.
Mr. Stringhini has been our Corporate Management Officer since January 2019. He is also the current Governor (Board of Governors) of
the World Water Council for the 2019-2021 triennium, he is a member of the Board of Directors of IMESP - <I>Imprensa Oficial do Estado
de S&atilde;o Paulo</I>, was elected as Vice-Chairman of the Board of Aberje &#8211; <I>Associa&ccedil;&atilde;o Brasileira de Comunica&ccedil;&atilde;o
Empresarial </I>in 2020 and he is a member of LIDE - <I>Grupo de L&iacute;deres Empresariais</I>. He has a master&#8217;s degree in Law
from the Law School of University of S&atilde;o Paulo (<I>Faculdade de Direito da Universidade de S&atilde;o Paulo &#8211; USP</I>).
He has a degree in Law from USP and he is specialist in Organizational Strategic Communication and Public Relations from School of Communications
and Arts of USP (<I>Escola de Comunica&ccedil;&otilde;es e Artes &#8211; ECA-USP</I>). He holds Executive Certificate from Harvard Kennedy
School (PPP, Regulation and Adaptative Leadership) and an certificate of Digital Transformation and Digital Disruption by Cambridge University
and by IMD Business School. He was our Head of Communication from April 2009 to January 2019 and Head of Legal Affairs from 2007 to 2009.
He was the Head Lawyer of Funding Authority for Studies and Projects (<I>Financiadora de Estudos e Projetos - </I>Finep-SP) of the Ministry
of Science and Technology (<I>Minist&eacute;rio da Ci&ecirc;ncia e Tecnologia</I>) from 2002 to 2007. He was advisor to the Chief Executive
Officer of the Administrative Council for Economic Defense (<I>Conselho Administrativo de Defesa Econ&ocirc;mica &#8211; CADE</I>) between
1999 and 2001. He was a professor in undergraduate and graduate courses of several institutions, among them: Funda&ccedil;&atilde;o Get&uacute;lio
Vargas - FGV, Mackenzie University and School of Law of the Lawyers of S&atilde;o Paulo Institute (<I>Escola Paulista de Advocacia do
Instituto dos Advogados de S&atilde;o Paulo &#8211; IASP</I>).</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Rui de Britto &Aacute;lvares
Affonso</I>. Mr. Affonso has been our Chief Financial Officer and Investor Relations Officer since July 2003. Mr. Affonso holds a PhD
and a Master&#8217;s degree in Economics from the State University of Campinas (<I>Universidade Estadual de Campinas &#8211; UNICAMP</I>),
and a degree in Economics from the University of S&atilde;o Paulo (<I>Universidade de S&atilde;o Paulo - USP</I>). He has been a professor
at UNICAMP since 1986, a professor at the Business, Economics and Accounting School of USP from 1983 to 1989, and a Director of Public
Economy at the Foundation of Administrative Development (<I>Funda&ccedil;&atilde;o do Desenvolvimento Administrativo) </I>from 1994 to
2003. He also represented Brazil on the board of directors of the Forum of Federations, a non-governmental entity located in Canada, from
2000 to 2006. Mr. Affonso has also held several positions in S&atilde;o Paulo state government. In 2017, Mr. Affonso won the Professional
Award of the Year of 2016 in Finance by ANEFAC/SERASA EXPERIAN - National Association of Executives of Finance, Administration and Accounting.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Ricardo Daruiz Borsari.
</I>Mr. Borsari has a degree in Civil Engineering and a master&#8217;s degree in Civil Engineering from the Polytechnic School of University
of S&atilde;o Paulo (<I>Escola Polit&eacute;cnica da Universidade de S&atilde;o Paulo &#8211; USP</I>). He was Secretary of Sanitation
and Water Resources of the State of S&atilde;o Paulo from May to December 2018. He worked in several positions at the DAEE, among them:
Engineer since 1978, Executive Officer from January 2015 to May 2018 and from June 2001 to February 2007, Executive Officer of Engineering
and Construction Works from August 2010 to October 2011, Executive Officer of the Technology Center of Hydraulic and Water Resources from
July 2008 to October 2011. He was Executive Secretary of the Alto Tiet&ecirc; River Basin Committee from 2001 to 2005 and from 2017 to
2018 and Chief Executive Officer and member of the Board of Directors of Metropolitan Water and Energy Company (<I>Empresa Metropolitana
de &Aacute;guas e Energia &#8211; EMAE</I>) from 2011 to 2015. He was a member of the Board of Directors of Companhia Energ&eacute;tica
de S&atilde;o Paulo - CESP between April 2015 and May 2018. Mr. Borsari was a professor at several institutions, including: School of
Engineering of Mackenzie University from 1979 to 1980, School of Engineering of Funda&ccedil;&atilde;o Armando &Aacute;lvares Penteado
&#8211; FAAP from 1982 to 1986, Polytechnic School of USP from 1989 to 2004, and Pontifical University Catholic of S&atilde;o Paulo &#8211;
PUCSP, from 1997 to 2001.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt"><I>Monica Ferreira do Amaral
Porto.</I> Mrs. Porto holds a bachelor&#8217;s degree in civil engineering from the University of S&atilde;o Paulo - USP, a master&#8217;s
degree and a doctorate in hydraulic engineering, and Habilitation in Environmental Engineering from the same institution. She has worked
as a professor at the Hydraulic and Environmental Engineering Department of USP since 1984, and has worked as a Principal Professor of
this department since 2005, and as Senior Professor since August 2019. She was also advisor to our Presidency from September 2019 to
September 2020 and a member of our Board of Directors from March to September 2019. Ms. Porto was assistant secretary of the Secretariat
of Sanitation and Water Resources - SSRH from January 2015 to March 2018. She is currently a member of the Management Council of the
Secretariat of Infrastructure and Environment of the State of S&atilde;o Paulo since January 2019 and member of the Management Council
of the Secretariat of Infrastructure and Urbanism of the municipality of S&atilde;o Paulo since January 2017. Mrs. Porto was also president
of the Integration Committee of the Para&iacute;ba do Sul River basin between 2016 and 2018, representing SSRH. She served as chairwoman
of the Board of Trustees of the Hydraulic Technology Center Foundation between 2018 and 2019, and between 2008 and 2014 she acted as
Chief Executive Officer of the abovementioned Foundation. She was also an alternate member of the Board of Governors at the World Water
Council Board, as a delegate of USP from 2013 to 2018. Between 1998 and 2014, she was a member of several international entities in the
area of water resources such as: Advisory Committee for the World Water Quality Assessment, United Nations Environment Program, Stockholm
Water Prize Committee, among others. She was also chairwoman of the Brazilian Water Resources Association from 1996 to 1997.</P>
<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"></P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Alceu Segamarchi
Junior. </I>Mr. Segamarchi has been our Technology, Enterprises and Environment Officer since February 2020. He holds a degree in Civil
Engineering from the Pontifical Catholic University of Campinas (<I>Pontif&iacute;cia Universidade Cat&oacute;lica de Campinas &#8211;
PUC Campinas</I>) an university extension in Public Administration from the Get&uacute;lio Vargas Foundation (<I>Funda&ccedil;&atilde;o
Get&uacute;lio Vargas &#8211; FGV</I>), and a diploma from the Privatization and Infrastructure Program from Harvard University. He was
Superintendent at the Department of Water and Electricity of the State of S&atilde;o Paulo (<I>Departamento de &Aacute;guas e Energia
El&eacute;trica do Estado de S&atilde;o Paulo - DAEE</I>), from February 2019 to February 2020 and from March 2011 to January 2015. Mr.
Segamarchi was also Nacional Secretary of Environmental Sanitation of the Ministry of Cities (<I>Saneamento Ambiental do Minist&eacute;rio
das Cidades</I>) from May 2016 to April 2017, and worked in the municipality of Sorocaba from April 2017 to December 2018 as Secretary
of Sanitation. He also held several leadership positions at <I>Companhia Paulista de Trens Metropolitanos - CPTM</I> from 1996 to 2009
and worked at <I>Ferrovia Paulista S.A. - Fepasa</I> until 1996, where he began his career in 1980.</P>

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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0.05pt; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9.55pt"></TD><TD STYLE="width: 21.85pt"><FONT STYLE="color: #010000; letter-spacing: -0.05pt">B.</FONT></TD><TD>Compensation</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 0pt; text-align: justify; text-indent: 18pt">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Pursuant to Brazilian
Corporate Law, our shareholders are responsible for establishing the aggregate amount of compensation we pay to the members of our board
of directors, members of our fiscal committee and our executive officers. According to Instruction No. 480 issued by CVM, we have to periodically
disclose certain information on the aggregate compensation such as averages and fringe benefits.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In 2020, 2019 and 2018,
the aggregate compensation, including benefits in kind granted that we paid to members of our board of directors, board of executive officers
and fiscal committee for services in all capacities was R$7.9 million, R$6.7 million and R$4.6 million, respectively. At our annual shareholders&#8217;
meeting held on April&nbsp;28, 2020, our shareholders approved R$8.1 million in aggregate compensation payable to members of our board
of directors, members of our fiscal committee and our executive officers in 2020.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The table below sets
forth the breakdown of the total compensation received by our directors and members of our board of executive officers and fiscal committee
and other data related to their compensation for the periods indicated:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 11pt">
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="6" STYLE="padding-right: 5.1pt; height: 9.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.8pt"><FONT STYLE="font-size: 8pt"><B>Year ended December 31,</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 58%; height: 12.85pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 13%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-right: 1.45pt; height: 12.85pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.1pt"><FONT STYLE="font-size: 8pt"><B>2020</B></FONT></TD>
    <TD STYLE="width: 1%; border-top: black 1pt solid; height: 12.85pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 13%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-right: 1.5pt; height: 12.85pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.1pt"><FONT STYLE="font-size: 8pt"><B>2019</B></FONT></TD>
    <TD STYLE="width: 1%; border-top: black 1pt solid; height: 12.85pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 14%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 2.75pt; padding-right: 5.1pt; height: 12.85pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.1pt"><FONT STYLE="font-size: 8pt"><B>2018</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="6" STYLE="padding-right: 0.1pt; height: 9.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.4pt"><FONT STYLE="font-size: 8pt"><I>(in thousands of R$, except where indicated otherwise)</I></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 6pt; height: 9.05pt; font-family: Times New Roman,serif; line-height: 8.05pt"><FONT STYLE="font-size: 8pt"><B>Total compensation per administrative body</B></FONT></TD>
    <TD STYLE="height: 9.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.05pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Board of directors</FONT></TD>
    <TD STYLE="padding-right: 2.4pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">1,726</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2.45pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">1,417</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 6.05pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">1,106</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 6pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Board of executive officers</FONT></TD>
    <TD STYLE="padding-right: 2.4pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">5,797</FONT></TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2.45pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">5,000</FONT></TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 6.05pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">3,228</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Fiscal committee</FONT></TD>
    <TD STYLE="padding-right: 2.4pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">342</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2.45pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">275</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 6.05pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">280</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 6pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>Total amount of compensation</B></FONT></TD>
    <TD STYLE="padding-right: 2.4pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">7,865</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2.45pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">6,692</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 6.05pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">4,614</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt"><B>Number of members (in individuals)</B></FONT></TD>
    <TD STYLE="padding-right: 2.4pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt">&nbsp;</TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 6pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Board of directors</FONT></TD>
    <TD STYLE="padding-right: 2.4pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">10</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2.45pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">9</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 6.15pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">10</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Board of executive officers</FONT></TD>
    <TD STYLE="padding-right: 2.4pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">6</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2.55pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">6</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 6.15pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">6</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 6pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Fiscal committee</FONT></TD>
    <TD STYLE="padding-right: 2.4pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">5</FONT></TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2.55pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">4</FONT></TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 6.15pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">5</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>Fixed annual compensation</B></FONT></TD>
    <TD STYLE="padding-right: 2.4pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt">&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 6pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Salary</FONT></TD>
    <TD STYLE="padding-right: 2.4pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt">&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Board of directors</FONT></TD>
    <TD STYLE="padding-right: 2.4pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">1,328</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2.45pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">1,084</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 6.05pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">851</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 6pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Board of executive officers</FONT></TD>
    <TD STYLE="padding-right: 2.4pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">2,959</FONT></TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2.45pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">2,487</FONT></TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 6.05pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">1,849</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Fiscal committee</FONT></TD>
    <TD STYLE="padding-right: 2.4pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">263</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2.45pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">212</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 6.05pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">215</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 6pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Direct and indirect benefits</FONT></TD>
    <TD STYLE="padding-right: 2.4pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt">&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Board of directors</FONT></TD>
    <TD STYLE="padding-right: 2.4pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">398</FONT></TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2.45pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">334</FONT></TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 6.05pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">255</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 6pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Board of executive officers</FONT></TD>
    <TD STYLE="padding-right: 2.4pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">1,399</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2.45pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">1,165</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 6.05pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">841</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Fiscal committee</FONT></TD>
    <TD STYLE="padding-right: 2.4pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">79</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2.45pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">62</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 6.05pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">65</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 6pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt"><B>Variable compensation</B></FONT></TD>
    <TD STYLE="padding-right: 2.4pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt">&nbsp;</TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Bonus</FONT></TD>
    <TD STYLE="padding-right: 2.4pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt">&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 6pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Board of directors</FONT></TD>
    <TD STYLE="padding-right: 2.4pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2.5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 6.1pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Board of executive officers</FONT></TD>
    <TD STYLE="padding-right: 2.4pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">1,439</FONT></TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2.45pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">1,348</FONT></TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 6.05pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">538</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 6pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Fiscal committee</FONT></TD>
    <TD STYLE="padding-right: 2.4pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2.5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 6.1pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>Maximum amount of compensation</B></FONT></TD>
    <TD STYLE="padding-right: 2.4pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt">&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 6pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Board of directors</FONT></TD>
    <TD STYLE="padding-right: 2.4pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">234</FONT></TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2.45pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">205</FONT></TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 6.05pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">162</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Board of executive officers</FONT></TD>
    <TD STYLE="padding-right: 2.4pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">989</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2.45pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">867</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 6.05pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">677</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 6pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.15pt"><FONT STYLE="font-size: 8pt">Fiscal committee</FONT></TD>
    <TD STYLE="padding-right: 2.4pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">68</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2.45pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.15pt"><FONT STYLE="font-size: 8pt">67</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 6.05pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.15pt"><FONT STYLE="font-size: 8pt">66</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 8.05pt; font-family: Times New Roman,serif; line-height: 7.1pt"><FONT STYLE="font-size: 7pt"><B>Minimum amount of compensation</B></FONT></TD>
    <TD STYLE="height: 8.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 8.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 8.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 8.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 8.05pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 6pt; height: 8.05pt; font-family: Times New Roman,serif; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">Board of directors</FONT></TD>
    <TD STYLE="padding-right: 2.45pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 8pt">140</FONT></TD>
    <TD STYLE="height: 8.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2.5pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">121</FONT></TD>
    <TD STYLE="height: 8.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 6.05pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">99</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 8pt; font-family: Times New Roman,serif; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">Board of executive officers</FONT></TD>
    <TD STYLE="padding-right: 2.45pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 8pt">971</FONT></TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2.55pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">802</FONT></TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 6.1pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">498</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 6pt; height: 8pt; font-family: Times New Roman,serif; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">Fiscal committee</FONT></TD>
    <TD STYLE="padding-right: 2.4pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 8pt">68</FONT></TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2.5pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">67</FONT></TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 6.05pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">60</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 8pt; font-family: Times New Roman,serif; line-height: 7.05pt"><FONT STYLE="font-size: 7pt"><B>Average amount of compensation</B></FONT></TD>
    <TD STYLE="padding-right: 2.45pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt">&nbsp;</TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 6pt; height: 8pt; font-family: Times New Roman,serif; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">Board of directors</FONT></TD>
    <TD STYLE="padding-right: 2.45pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 8pt">171</FONT></TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2.55pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">153</FONT></TD>
    <TD STYLE="height: 8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 6.1pt; height: 8pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">115</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 8.05pt; font-family: Times New Roman,serif; line-height: 7.1pt"><FONT STYLE="font-size: 7pt">Board of executive officers</FONT></TD>
    <TD STYLE="padding-right: 2.45pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.1pt"><FONT STYLE="font-size: 8pt">953</FONT></TD>
    <TD STYLE="height: 8.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2.55pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.1pt"><FONT STYLE="font-size: 7pt">810</FONT></TD>
    <TD STYLE="height: 8.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 6.1pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.1pt"><FONT STYLE="font-size: 7pt">516</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 6pt; height: 8.05pt; font-family: Times New Roman,serif; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">Fiscal committee</FONT></TD>
    <TD STYLE="padding-right: 2.4pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 8pt">68</FONT></TD>
    <TD STYLE="height: 8.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2.5pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">69</FONT></TD>
    <TD STYLE="height: 8.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 6.05pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: right; line-height: 7.05pt"><FONT STYLE="font-size: 7pt">61</FONT></TD></TR>
</TABLE>
<P STYLE="font: 9pt Times New Roman,serif; margin: 0.15pt 15.45pt 10pt 9.6pt; text-align: justify; text-indent: 21.25pt">&nbsp;</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">At our annual
shareholders&#8217; meeting held on April 28, 2020, our shareholders approved of R$8.1 million in aggregate compensation payable to the
members of our board of directors, members of our fiscal committee and our executive officers in 2020. The remuneration for 2021 will
be decided by the General Shareholders&#8217; Meeting to be held on April 29, 2021.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt">Profit Sharing and Pension Plans</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We have established a
pension and benefit fund (<I>Funda&ccedil;&atilde;o SABESP de Seguridade Social</I>), or SABESPREV, to provide our employees with retirement
and pension benefits. This pension plan provides benefit payments to former employees and their families. Both we and our employees make
contributions to the pension plan under SABESPREV, which we called as plan G1. Our total contributions to the pension plan totaled R$36.0
million, R$37.0 million and R$36.2 million in 2020, 2019 and 2018, respectively. In addition to the pension plan under SABESPREV, we are
also required to pay supplemental pension payments relating to the employment contract of certain employees prior to the creation of SABESPREV,
which we called as plan G0. Based on independent actuarial reports, as of December 31, 2020, our obligation under these both plans (G0
and G1) totaled R$2,868.6 million. For further information on our pension plans see Note 21 to our financial statements included in this
annual report.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Beginning in 2008, payments
under the profit-sharing plan were based both on general goals that evaluate us as a whole and on other goals that evaluate the performance
our different business units. Payments are proportionally reduced annually if the goals are not completely achieved.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We recorded profit-sharing
expenses of R$91.0 million, R$93.5 million and R$110.5 million in 2020, 2019 and 2018, respectively. We do not have a stock-option plan
for our employees.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9.5pt"></TD><TD STYLE="width: 22.35pt"><FONT STYLE="color: #010000; letter-spacing: -0.05pt">C.</FONT></TD><TD>Board Practices</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The members of our board
of directors are elected at an annual shareholders&#8217; meeting to serve a two-year term. Such term may be renewed three consecutive
times. Our next annual shareholders&#8217; meeting will be held on April 29, 2021. Our board of directors ordinarily meets once a month
or when called by a majority of the directors or the chairman. See &#8220;Item 6.A. Directors and Senior Management&#8212;Board of Directors.&#8221;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our board of executive
officers is composed of six executive officers appointed by our board of directors for a two-year term. Such term may be renewed three
consecutive times. Although our bylaws provide that the meetings of our board of executive officers shall be held at least twice a month,
meetings are held on a weekly basis. See &#8220;Item 6.A. Directors and Senior Management&#8212;Board of Executive Officers.&#8221;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">None of our directors
and/or executive officers is a party to an employment contract providing for benefits upon termination of employment. Those directors
and officers who are also our employees will remain as our employees after their tenure as directors and/or officers, in this case, maintaining
all benefits granted to our employees.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0.05pt 0 10pt 0pt">Fiscal Committee (Conselho Fiscal)</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our fiscal committee,
which is established on a permanent basis, consists of a minimum of three and a maximum of five members and generally meets once a month.
Our fiscal committee currently consists of five sitting members and five alternates, All of the current members of our fiscal committee
were elected in the shareholders&#8217; meeting held on April 28, 2020, except Ernesto Mascellani Neto, who joined our fiscal committee
on September 2020. The primary responsibility of the fiscal committee, which is independent from management and from the external auditors
appointed by our board of directors, is to review our financial statements and report on them to our shareholders.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The following are the
names, ages, position, date of election and brief biographical descriptions of the current and alternate members of our fiscal committee:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 11pt">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 49%; border-bottom: black 1pt solid; padding-bottom: 2pt; padding-left: 5.35pt; height: 8.75pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7pt"><B>Fiscal Committee Members</B></FONT></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; width: 15%; padding-bottom: 2pt; height: 8.75pt; font-family: Times New Roman,serif; text-align: center"><FONT STYLE="font-size: 7pt"><B>Age</B></FONT></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; width: 15%; padding-bottom: 2pt; height: 8.75pt; font-family: Times New Roman,serif; text-align: center"><FONT STYLE="font-size: 7pt"><B>Position</B></FONT></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 15%; border-bottom: black 1pt solid; padding-right: 5.35pt; padding-bottom: 2pt; height: 8.75pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 7pt"><B>Date Elected</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCECFF">
    <TD STYLE="padding-bottom: 2pt; padding-left: 5.35pt; height: 8.05pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7pt">Fabio Bernacchi Maia</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: center"><FONT STYLE="font-size: 7pt">50</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: center"><FONT STYLE="font-size: 7pt">Member</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 2pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 7pt">April 28, 2020</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt; padding-left: 5.35pt; height: 8pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7pt">Ernesto Mascellani Neto</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt; height: 8pt; font-family: Times New Roman,serif; text-align: center"><FONT STYLE="font-size: 7pt">41</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt; height: 8pt; font-family: Times New Roman,serif; text-align: center"><FONT STYLE="font-size: 7pt">Member</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 2pt; height: 8pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;September 25, 2020</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-bottom: 2pt; padding-left: 5.35pt; height: 8pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7pt">Edson Tomas De Lima Filho</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt; height: 8pt; font-family: Times New Roman,serif; text-align: center"><FONT STYLE="font-size: 7pt">68</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt; height: 8pt; font-family: Times New Roman,serif; text-align: center"><FONT STYLE="font-size: 7pt">Member</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 2pt; height: 8pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 7pt">April 28, 2020</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt; padding-left: 5.35pt; height: 8pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7pt">&Acirc;ngelo Luiz Moreira Grossi</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt; height: 8pt; font-family: Times New Roman,serif; text-align: center"><FONT STYLE="font-size: 7pt">40</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt; height: 8pt; font-family: Times New Roman,serif; text-align: center"><FONT STYLE="font-size: 7pt">Member</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 2pt; height: 8pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 7pt">April 28, 2020</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-bottom: 2pt; padding-left: 5.35pt; height: 8pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7pt">Reginaldo Ferreira Alexandre<SUP>(1)</SUP></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt; height: 8pt; font-family: Times New Roman,serif; text-align: center"><FONT STYLE="font-size: 7pt">62</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt; height: 8pt; font-family: Times New Roman,serif; text-align: center"><FONT STYLE="font-size: 7pt">Member</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 2pt; height: 8pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;April 28, 2020</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt; padding-left: 5.35pt; height: 8.05pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7pt">Marcio Cury Abumussi</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: center"><FONT STYLE="font-size: 7pt">52</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: center"><FONT STYLE="font-size: 7pt">Alternate</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 2pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;April 28, 2020</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCECFF">
    <TD STYLE="padding-bottom: 2pt; padding-left: 5.35pt; height: 8.05pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7pt">Cassiano Quevedo Rosas de &Aacute;vila</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: center"><FONT STYLE="font-size: 7pt">43</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: center"><FONT STYLE="font-size: 7pt">Alternate</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.45pt; padding-bottom: 2pt; height: 8.05pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;April 28, 2020</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt; padding-left: 5.35pt; height: 8pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7pt">Nanci Cortazzo Mendes Galuzio</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt; height: 8pt; font-family: Times New Roman,serif; text-align: center"><FONT STYLE="font-size: 7pt">58</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt; height: 8pt; font-family: Times New Roman,serif; text-align: center"><FONT STYLE="font-size: 7pt">Alternate</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 2pt; height: 8pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;April 28, 2020</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-bottom: 2pt; padding-left: 5.35pt; height: 8pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7pt">Andr&eacute;a Martins Botaro</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt; height: 8pt; font-family: Times New Roman,serif; text-align: center"><FONT STYLE="font-size: 7pt">37</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt; height: 8pt; font-family: Times New Roman,serif; text-align: center"><FONT STYLE="font-size: 7pt">Alternate</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 2pt; height: 8pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 7pt">April 28, 2020</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt; padding-left: 5.35pt; height: 8pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7pt">Gis&eacute;lia Da Silva<SUP>(1)</SUP></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt; height: 8pt; font-family: Times New Roman,serif; text-align: center"><FONT STYLE="font-size: 7pt">59</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt; height: 8pt; font-family: Times New Roman,serif; text-align: center"><FONT STYLE="font-size: 7pt">Alternate</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 2pt; height: 8pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 7pt">April 28, 2020</FONT></TD></TR>
</TABLE>
<P STYLE="font: 7pt Times New Roman,serif; margin: 0 0pt 3pt; text-align: justify; text-indent: 18pt">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman,serif; margin: 0pt 0pt 0pt 18pt"><SUP>(1)</SUP>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Member indicated
by the minority shareholders.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 15.4pt 0 9.55pt; text-align: justify; text-indent: 18pt"><I>&nbsp;</I></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Fabio Bernacchi Maia</I>. Mr.
Maia has been a member of our fiscal committee since April 2020. He holds an MBA in Business Management from the Administration Institute
Foundation of the University of S&atilde;o Paulo, an MBA in Public Management from <I>Funda&ccedil;&atilde;o Get&uacute;lio Vargas</I>,
and an undergraduate degree in Business Administration from <I>S&atilde;o Judas Tadeu</I> University. He began his career at <I>Empresa
Metropolitana de Transportes Urbanos de S&atilde;o Paulo</I> - EMTU in 1994, where he held several positions until early 2016, such as
Financial Controllership Manager and Administrative and Finance Director. Since 2016, he has served in the State Capital Defense Council
(CODEC), where he was Executive Secretary from July 2017 to January 2019 and in the first three months of 2020. Currently, he is Deputy
Executive Secretary of the State Capital Defense Council (CODEC). Mr. Maia has been a sitting member of the Fiscal Council of <I>Empresa
Metropolitana de &Aacute;guas e Energia</I> since 2017, and alternate member of the Fiscal Council of <I>Companhia do Metropolitano de
S&atilde;o Paulo </I>- METR&Ocirc; since 2019. He was also a sitting member of the Fiscal Council of <I>Companhia de Seguros do Estado
de S&atilde;o Paulo </I>from 2017 to 2018.</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Ernesto Mascellani Neto</I>.
Mr. Mascellani Neto holds a bachelor&#8217;s degree in International Relations from <I>Funda&ccedil;&atilde;o Armando Alvares Penteado
</I>- FAAP and a graduate degree in Public Managerial Skills from the S&atilde;o Paulo State University - UNESP. He is currently the
Chief Executive Officer of the State Traffic Department of the S&atilde;o Paulo State - DETRAN-SP. Mr. Mascellani Neto was Special Project
Supervisor at the S&atilde;o Paulo State Data Processing Company - Prodesp from 2019 to 2020, Housing Service Officer at the Urban Development
and Housing Company - CDHU of S&atilde;o Paulo from 2015 to 2019, Coordinator of Technical, Technological and Vocational Education Department
of Economic Development, Science, Technology and Innovation of the S&atilde;o Paulo State from 2013 to 2015, among other positions.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Edson Tomas de Lima Filho.
</I>Mr. Lima Filho has been a member of our fiscal committee since April 2020. He holds a bachelor&#8217;s degree in Economics from Mogi
das Cruzes University (<I>Universidade de Mogi das Cruzes</I>) and a master&#8217;s degree in Public Administration from Get&uacute;lio
Vargas Foundation (<I>Funda&ccedil;&atilde;o Get&uacute;lio Vargas</I> - FGV). Currently, he is the President of the Municipal Authority
for Urban Cleaning of the municipality of S&atilde;o Paulo (AMLURB) and an alternate Fiscal Councilor for CETESB. He was Chief Executive
Officer of the Insurance Company of the State of S&atilde;o Paulo (COSESP) from 1999 to 2004 and Chairman of the Board of Directors from
1999 to 2004 and in 2018 for the same company. He held several positions in public sector entities: Chairman of the Board of Directors
of S&atilde;o Paulo&#8217;s Road Development Company (<I>Desenvolvimento Rodivi&aacute;rio S.A.</I> - DERSA) from March 2015 to April
2018; member of the Board of Directors of <I>Empresa Metropolitana de Transportes Urbanos</I> (EMTU) from June 2007 to June 2010; member
of the Board of Directors of <I>Banco Nossa Caixa S.A.</I> from 2001 to 2002; member of the Board of Directors of CETESB from1999 to
2001, where he was also Director of Corporate Management from January 2007 to January 2011 and from January 2015 to December 2016. Mr.
Lima Filho was also a member of the Advisory Board of <I>Funda&ccedil;&atilde;o Mario Covas</I> between July 2001 and April 2002 and
a member of the Board of Directors of the Brazilian Society of Sciences and Insurance from 1999 to 2001.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>&Acirc;ngelo Luiz Moreira Grossi</I>.
Mr. Grossi has been a member of our fiscal committee since November 2019. He holds a bachelor&#8217;s degree in Automation and Control
Engineering from Federal University of Minas Gerais (<I>Universidade Federal de Minas Gerais </I>- UFMG), an MBA degree in Finance from
the Brazilian Institute of Capital Markets (<I>Instituto Brasileiro de Mercado de Capitais </I>- IBMEC), an MBA degree in Project Management
from the Institute of Technological Education (<I>Instituto de Educa&ccedil;&atilde;o Tecnol&oacute;gica </I>- IETEC), and a specialization
degree in Business Management from the Get&uacute;lio Vargas Foundation (<I>Funda&ccedil;&atilde;o Get&uacute;lio Vargas </I>- FGV).
He was Corporate Production Manager at RHI-Magnesita from November 2004 to March 2012; Project Manager at Grupo J. Mendes (<I>Ferro +
Minera&ccedil;&atilde;o</I>, an iron ore company) from March 2012 to May 2015; Operations Manager at <I>Rede Mater Dei de Sa&uacute;de
</I>from 2015 to 2016; Planning, Finance and Investor Relations Officer (CFO) at Brazilian Airport Infrastructure Company (<I>Empresa
Brasileira de Infraestrutura Aeroportu&aacute;ria</I> - INFRAERO) from June 2016 to January 2019; member of the Fiscal Council of <I>Aeroportos
Brasil Viracopos</I>, from 2017 to 2018; member of the Board of Directors of Agricultural Development Company of S&atilde;o Paulo (<I>Companhia
de Desenvolvimento Agr&iacute;cola de S&atilde;o Paulo </I>- CODASP) from February to August 2019; and member of the Board of Director
of S&atilde;o Paulo&#8217;s Road Development Company (<I>Desenvolvimento Rodivi&aacute;rio S.A.</I> - DERSA) from 2019 to 2020. Currently,
he works as the Planning, Management and Finance Officer (CFO) at Air Transport Department of the S&atilde;o Paulo state government (<I>Departamento
Aerovi&aacute;rio do Estado de S&atilde;o Paulo </I>- DAESP). In 2018, Mr. Grossi was honored with a Certificate of Recognition by GCSM
(Global Council of Sales and Marketing) in recognition of the work he carried out at INFRAERO.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><FONT STYLE="font-size: 9pt"><I>Reginaldo
Ferreira Alexandre</I>. Mr. Alexandre has been a member of our fiscal committee since April 2020. He holds a bachelor&#8217;s degree in
economics from the Pontifical Catholic University of S&atilde;o Paulo and holds a National Investment Professionals Certificate - CNPI,
a securities manager certificate issued by the CVM and a tax adviser certificate issued by the Brazilian Institute for Corporate Governance
- IBGC. Before joining us, Mr. Alexandre held positions in investment analysis at Citibank, Unibanco, BBA and <I>Ita&uacute; Corretora
de Valores</I>. He worked as a corporate credit analyst at Citibank and as a consultant in the areas of strategy at Accenture and corporate
finance at Deloitte. He also worked at <I>ProxyCon Consultoria Empresarial</I> between 2003 and 2017. He has been a member of the Accounting
Pronouncements Committe<I>e</I> (CPC) since its founding in 2005 and vice-coordinator of institutional relations at the same institution.
Mr. Alexandre has been a board member of <I>Mahle Metal Leve S.A.</I> since 2017. Currently, he is a member of the fiscal councils of
the following publicly traded companies: <I>Companhia Energ&eacute;tica de Bras&iacute;lia</I> - <I>CEB</I> since April 2019, <I>Companhia
de Saneamento do Paran&aacute; - Sanepar</I> since April 2017, <I>Rumo S.A.</I> since April 2019 and <I>Ser Educacional S.A.</I> since
April 2015. He is also currently an alternate member of the Boards of Directors of the following publicly held companies: <I>Bradesco
S.A</I>. since March 2017, <I>CPFL Energia S.A.</I> since April 2017, Fras-Le since April 2020 and Braskem since May 2020. Mr. Alexandre
is a former member of the Audit Committee of <I>Paranapanema S.A.</I> (2017) and a former member of the Fiscal Councils of the following
companies: Paranapanema S.A. (in 2017), Petrobras S.A. (2013-2018), lochpe Maxion S.A. (2013-2017), BRF S.A. (2015-2016), Aliansce Shopping
Centers S.A. (2014-2015), Cremer S.A. (2011-2012), Movida S.A. (2017), Paran&aacute; Banco S.A. (2011-2015), Tecnisa S.A. (2011-2012),
<I>Tele Norte Celular Participa&ccedil;&otilde;es</I> S.A. (2006-2007), Unipar Carbocloro S.A. (2012, 2013 e 2015), Bradespar S.A. (2012),
Companhia Sider&uacute;rgica Belgo-Mineira S.A. (currently ArcelorMittal Brasil S.A.) (2004-2005), Grendene S.A. (2012-2014), Ind&uacute;strias
and Grazziotin S.A. (2015) and SLC Agr&iacute;cola (2013-2015). He was the president of the Capital Markets Professionals and Analysts&#8217;
Association from </FONT><FONT STYLE="font-size: 8.5pt">December 2013</FONT> <FONT STYLE="font-size: 9pt">to </FONT><FONT STYLE="font-size: 8.5pt">December
2016</FONT><FONT STYLE="font-size: 9pt">. He is also one of the authors of the Brazilian Corporate Governance Code for Publicly-Held Companies.
Mr. Alexandre was also a member of the Governance Committee of the State-Owned Companies of B3 S.A. &#8211; Brasil, Bolsa, Balc&atilde;o
from August 2017 to August 2019 and a member of the Mergers and Acquisitions Committee - CAF from May 2013 to May 2015.</FONT></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Marcio Cury Abumussi.
</I>Mr. Abumussi has been a member of our fiscal committee since April 2020. He holds a degree in Mechanical Engineering from Universidade
Paulista and a post-graduate degree in Public Management &#8211; Management, Accounting and Finance from Funda&ccedil;&atilde;o Instituto
de Pesquisas Cont&aacute;beis Atuariais &#8211; FIPECAFI. Mr. Abumussi was the Head of the Technical Department of the Secretariat of
Finance of the State of S&atilde;o Paulo, in which he has held several roles, among which: technical assistant from 1997 to 2001, Head
of the technical division from 2001 to 2008, Head of the technical department from 2009 to 2019 and general administrative coordinator
in 2017. He is a sitting member of the Fiscal Council of CPOS (<I>Companhia Paulista de Obras e Servi&ccedil;os</I>). He was a sitting
member of the Fiscal Council of <I>S&atilde;o Paulo Previd&ecirc;ncia </I>- PREVCOM, Fiscal Council of <I>Companhia Paulista de Securitiza&ccedil;&atilde;o</I>
&#8211; CPSEC from 2010 to 2017, Fiscal Council of Companhia Paulista de Processamento de Dados - PRODESP from 2018 to 2019 and an alternate
member of the Fiscal Council of <I>Empresa Paulista de Planejamento Metropolitano S.A. </I>&#8211; Emplasa from 2010 to 2011.</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Cassiano Quevedo Rosas de &Aacute;vila.
</I>Mr. &Aacute;vila has been an <FONT STYLE="letter-spacing: -0.25pt">alternate </FONT>member of our fiscal committee since April 2020.
He holds a degree in Law from Sorocaba Law School (FADI), and a graduate degree in Public and State Law from Itu Law School (<I>Faculdade
de Direito de Itu </I>- FADITU), a graduate degree in Administrative Law from the Pontifical University of S&atilde;o Paulo (<I>Pontif&iacute;cia
Universidade Cat&oacute;lica de S&atilde;o Paulo </I>&#8211; PUC-SP) and a graduate degree in Environmental Law from Mackenzie Presbyterian
University (<I>Universidade Presbiteriana Mackenzie</I>). He also holds a Master&#8217;s degree in Management and Public Policies from
the Get&uacute;lio Vargas Foundation (<I>Funda&ccedil;&atilde;o Get&uacute;lio Vargas </I>- FGV). Mr. &Aacute;vila was advisor at SPTrans
from 2002 to 2008 and at the S&atilde;o Paulo Housing and Urban Development Company - CDHU from 2008 to 2018. He was Director of Administration
and Infrastructure at SPTrans in 2018 and Chief of Staff at the S&atilde;o Paulo State Housing Secretariat, where he also served as Secretary
of the Public-Private Partnerships Group of the S&atilde;o Paulo Social Housing Agency - <I>Casa Paulista</I> from 2019 to 2020. Mr.
&Aacute;vila is currently the Director of Traffic Education and Inspection at the S&atilde;o Paulo State Traffic Department (<I>DETRAN-SP</I>).&nbsp;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Nanci Cortazzo Mendes
Galuzio.</I> Ms. Galuzio has been a member of our fiscal committee since April 2020. Ms. Galuzio holds a bachelor&#8217;s degree in Law
from Pontifical University of S&atilde;o Paulo (<I>Pontif&iacute;cia Universidade Cat&oacute;lica de S&atilde;o Paulo</I> &#8211; PUC/SP),
and a postgraduate degree in Business Law and Business Management Information Systems from the same institution. She also graduated from
George Washington University. Currently, she is the Administrative and Financial Director at the <I>Funda&ccedil;&atilde;o Florestal</I>
of the Infrastructure and Environment Secretariat of the S&atilde;o Paulo state government. Previously, she worked as Corporate Management
Director of <I>Companhia Paulistana de Securitiza&ccedil;&atilde;o </I>from 2011 to 2013, Legal Manager at Emplasa S.A. from 2003 to 2011.
She was a member of the Board of Directors of EMAE from 2014 to 2017 and a member of the Board of Directors of CPOS and of <I>Desenvolve
SP</I>, both from 2018 to 2019.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Andr&eacute;a Martins
Botaro. </I>Ms. Botaro has been a member of our fiscal committee since April 2020. She holds a bachelor&#8217;s degree in Business Administration
from S&atilde;o Camilo University Center (<I>Centro Universit&aacute;rio S&atilde;o Camilo</I>). She has been a technical advisor at the
Government Secretariat (<I>Secretaria de Governo</I>) of the S&atilde;o Paulo state government since June 2016. Ms. Botaro has more than
15 years of experience in the public sector and held positions at the Secretariat of Civil House (<I>Secretaria da Casa Civi</I>l) of
the S&atilde;o Paulo state government from 2014 to 2015; Secretariat of Logistics and Transport (<I>Secretaria de Log&iacute;stica e Transportes</I>)
from 2007 to 2014; Secretariat of Energy, Water Resources and Sanitation (<I>Secretaria de Energia, Recursos H&iacute;dricos e Saneamento</I>)
from 2005 to 2007; Secretariat of Energy (<I>Secretaria de Energia</I>) and S&atilde;o Paulo Energy Company (<I>Companhia Energ&eacute;tica
de S&atilde;o Paulo </I>- CESP) from 2001 to 2002.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 15.45pt 0 9.55pt; text-align: justify; text-indent: 18pt">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Gis&eacute;lia da Silva</I>.
Mrs. Silva has been a member of our fiscal committee since April 2020. She holds an undergraduate law degree from Pontifical University
of Rio Grande do Sul (<I>Pontif&iacute;cia Universidade Cat&oacute;lica do Rio Grande do Sul &#8211; PUC-RS</I>), a specialization in
Marketing from <I>Escola Superior de Publicidade e Marketing</I>, a L.L.M. in corporate law from <I>Insper</I>, a graduate degree in Advanced
Boardroom Program for Women from Saint Paul School of Business that included an international module at the Picker Center for Executive
Education at the University of Columbia and a member&#8217;s of Board of Directors certificate by IBGC. She worked for more than 17 years
in the corporate law and governance law departments of the CPFL Group. She is an instructor in IBGC&#8217;s Board of Directors courses
and member of the Corporate Governance Secretariat Committee of the same institution. Currently, Ms. Silva is a member of the Audit Committee
of <I>Companhia Brasileira de Distribui&ccedil;&atilde;o</I> (known as <I>Grupo P&atilde;o de A&ccedil;&uacute;car</I>), an independent
member of the Boards of Directors of <I>Eletronorte</I> and <I>Amazonas GT</I> (part of the <I>Eletrobras</I> Group) and an independent
member of the Management Committee of <I>Rating Integra</I>, focusing on corporate governance of sports companies in a pro bono capacity.
Ms. Silva also participated in the Fourth Mentoring Program for Executive Women promoted by B3, IBGC, International Finance Corporation,
Spencer Stuart and WomenCorporateDirectors held between 2019 and 2020.</P>

<P STYLE="font: 8.5pt Times New Roman,serif; margin: 0.2pt 0 10pt">&nbsp;</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Audit Committee</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our bylaws provide for
an audit committee to be comprised of three board members, who will cumulatively comply with the requirements of (i)&nbsp;independence,
(ii) technical expertise, and (iii) identifying and complying with applicable exemptions in accordance with the United States Securities
and Exchange Commission, or the SEC, and New York Stock Exchange, or NYSE, rules. Our Board of Directors determined that Eduardo de Freitas
Teixeira qualifies as a coordinator and Reinaldo Guerreiro as a financial expert under the SEC rules. The members are appointed by the
board of directors and pursuant to our bylaws, the members of our audit committee may be appointed simultaneously to their election to
the board of directors or by a subsequent resolution.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The audit committee
is mainly responsible for assisting and advising the board of directors in its responsibilities to ensure the quality, transparency and
integrity of our published financial information and financial statements. The audit committee is also responsible for supervising all
matters relating to the Code of Ethics and Integrity, accounting, internal controls, the internal and independent audit functions, compliance,
risk management and internal policies, such as the related parties transaction policy. The audit committee and its members have no decision-making
powers or executive functions.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The minimum availability
required from each member of the audit committee is thirty hours per month. Under our bylaws, the members shall exercise their roles for
the same period as their corresponding term of office, or until otherwise resolved by the general shareholders&#8217; meeting or by resolution
of the board of directors. In the event that an audit committee member resigns or is removed from office after exercising any portion
of his or her term, such member may only rejoin the audit committee at least three years from the end of such member&#8217;s term. All
of our audit committee members are independent.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The following are the names, positions and dates of election of the
members of our audit committee:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 11pt">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 36%; border-bottom: black 1pt solid; padding-left: 5.35pt; height: 9.75pt; font-family: Times New Roman,serif; line-height: 8.8pt"><FONT STYLE="font-size: 8pt"><B>Audit Committee Members</B></FONT></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 30%; border-bottom: black 1pt solid; padding-right: 74.25pt; height: 9.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.8pt"><FONT STYLE="font-size: 8pt"><B>Position</B></FONT></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 30%; border-bottom: black 1pt solid; padding-right: 5.35pt; height: 9.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.8pt"><FONT STYLE="font-size: 8pt"><B>Date Elected</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 5.35pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Eduardo de Freitas Teixeira </FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 74.35pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Coordinator </FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.25pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">May 14, 2020</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 5.35pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Reinaldo Guerreiro</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 74.3pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Financial Expert </FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.25pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">May 14, 2020</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 5.35pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Francisco Vidal Luna</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 74.3pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Member</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.25pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">May 14, 2020</FONT></TD></TR>
</TABLE>
<P STYLE="font: 8.5pt Times New Roman,serif; margin: 0.5pt 0 10pt">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">See curriculum vitae above in &#8220;&#8212;Board of Directors.&#8221;</P>


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<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt">Eligibility and Advisory Committee</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In accordance with Federal
Law No. 13,303/16, and pursuant to our bylaws, as approved at the extraordinary shareholders&#8217; meeting held on April 27, 2018, we
created an Eligibility and Advisory Committee, responsible for supervising the process for the appointment and evaluation of members of
our board of directors, executive board and fiscal council.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">This committee is
composed of up to three members, elected by a general shareholders&#8217; meeting, without a fixed term of office. Members must have at
least three years&#8217; professional experience in public administration, or three years&#8217; experience in the private sector in an
area in which, or related to which, we operate.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The following are the names, positions and dates of election of the
members of our Eligibility and Advisory Committee:</P>

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    <TD STYLE="width: 36%; border-bottom: black 1pt solid; padding-left: 5.35pt; height: 9.7pt; font-family: Times New Roman,serif; line-height: 8.75pt"><FONT STYLE="font-size: 8pt"><B>Eligibility and Advisory Committee</B></FONT></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 30%; border-bottom: black 1pt solid; padding-right: 74.9pt; height: 9.7pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.75pt"><FONT STYLE="font-size: 8pt"><B>Position</B></FONT></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 30%; border-bottom: black 1pt solid; padding-right: 5.3pt; height: 9.7pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.75pt"><FONT STYLE="font-size: 8pt"><B>Date Elected</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 5.35pt; height: 9.25pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">F&aacute;bio Aur&eacute;lio Aguilera Mendes</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 74.95pt; height: 9.25pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Member</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.15pt; height: 9.25pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">June 3, 2019</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 5.35pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Laura Diaz Montiel</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 74.95pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Member</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.15pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">June 3, 2019</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 5.35pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Paula Cristina Nassif Elias de Lima</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 74.95pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Member</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.15pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">June 3, 2019</FONT></TD></TR>
</TABLE>
<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0 10pt">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>F&aacute;bio Aur&eacute;lio
Aguilera</I> Mendes Mr. Mendes holds a Bachelor&#8217;s degree in Law from Faculdade de Direto de Itu. He is currently the Coordinator
of Administration, Contracts and Agreements of the Department of Infrastructure and Environment and a member of the environmental clearinghouse
(<I>C&acirc;mara de Compensa&ccedil;&atilde;o Ambiental</I>) of the state of S&atilde;o Paulo. He was a technical advisor for CETESB between
September 2015 and March 2019. He was a cabinet technical advisor at the State Environmental Department between June and September 2015.
He held several positions as technical assistant in the S&atilde;o Paulo State Government between May 2007 and June 2015. He worked for
the Development Foundation at S&atilde;o Paulo State University &#8211; UNESP as an administrative assistant between December 2006 and
May 2007.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Laura Diaz Montiel</I>.
Ms. Montiel is a lawyer graduated from Universidade Ibirapuera &#8211; UNIB and holds a postgraduate degree in public service concessions
from Universidade do Rio de Janeiro. Since January 2019 she has been working as an advisor to CETESB. She worked in the advisory office
of the municipal department of the sub-prefectures of the S&atilde;o Paulo city government (<I>Secretaria Municipal das Subprefeituras
da Prefeitura de S&atilde;o Paulo - SMSUB</I>) between April 2018 and January 2019. She worked at the department of urban infrastructure
and public works of the S&atilde;o Paulo city government (<I>Secretaria de Infraestrutura Urbana e Obras da Prefeitura de S&atilde;o Paulo</I>
&#8211; SIURB) as coordinator of technical and legal advisory services between April 2013 and April 2018 and as legal advisor between
November 2010 and April 2013. She worked as a legal advisor at the bid general coordination department of the S&atilde;o Paulo city government
(<I>Coordenadoria Geral de Licita&ccedil;&otilde;es</I> &#8211; COGEL) , between May 2009 and April 2010. She was assistant manager at
the national business education department (<I>Servi&ccedil;o Nacional de Aprendizagem Comercial</I> &#8211; SENAC)between April 2008
and April 2009. She worked in management support at Telef&ocirc;nica between June 2007 and April 2008. She also worked as legal counsel
of the department of control of public road use (<I>Departamento de Controle de Uso de Vias P&uacute;blicas</I> - CONVIAS) at SIURB between
February 2002 and June 2007. She worked in the legal department of the Cabinet of the Municipal Department of Public Roads of the S&atilde;o
Paulo city government between November 1997 and January 2001. She has been a professor in the MBA Government Procurement Management program
at <I>Universidade Paulista</I> &#8211; UNIP since 2011. She was a professor of Public Law in the Telecommunications Law Specialization
course at <I>Instituto de Pesquisas e Estudos Jur&iacute;dicos do Centro Universit&aacute;rio da Cidade do Rio de Janeiro</I> between
2007 and 2008.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt"><I>Paula Cristina Nassif
Elias de Lima.</I> Ms. Lima is a business administrator and graduated from the School of Economics, Accounting and Administrative Sciences
at Mackenzie University and is a lawyer and holds a degree from Faculdades Metropolitanas Unidas. She has been CETESB since December 1988,
serving as an assistant to the executive board between December 1988 and May 2008, director of the human resources department of the Environmental
Department between May 2008 and January 2016, in CETESB&#8217;s human resources management department between January and July 2016, director
of the human resources department of the Environmental Department (now the Department of Infrastructure and Environment) since July 2016.
She is currently the Director of the Human Resources Department of the Department of Infrastructure and Environment where she has held
this position since July 2016.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Members of the Eligibility
and Advisory Committee may attend board of directors&#8217; meetings where matters related to this committee are discussed and have the
right to speak, but not to vote, in accordance with our bylaws.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">This committee is also
responsible for providing methodological and procedural support to the board of directors to evaluate the performance of officers and
other members of statutory committees.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We expect that a written charter addressing the committee&#8217;s
purpose and detailing its required responsibilities will be approved by the board of directors.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9.55pt"></TD><TD STYLE="width: 22.35pt"><FONT STYLE="color: #010000; letter-spacing: -0.05pt">D.</FONT></TD><TD STYLE="text-align: justify">Employees</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">One of our strategic
guidelines is to value people. We have adopted the competency-based people management model, which is continually to ensure towards innovation,
flexibility, continuous improvement, high performance and engagement of the workforce. The competency-based people management model allows
us to integrate our processes and includes continuous education, career management, quality of life, management of our organizational
culture and wellbeing and human resources services, among others. The last organizational wellbeing survey was carried out in 2019, which
reported a 71% favorability index.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our compensation policy
is linked to our employees&#8217; career and salaries plan set out in accordance with our competency management model and with the remuneration
standards in our market sector. We have a profit sharing program, through which we establish indicators and targets for our employees
in order to encourage our employees&#8217; to achieve corporate objectives and assess their performance.</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In order to identify
the training needs of our employees and establish training and development plans, we maintain the Sabesp Corporate University (<I>Universidade
Empresarial Sabesp</I> &#8211; UES). Among the UES programs, we have a leadership development program, which is intended to develop an
innovative leadership culture that leads to actions aimed at establishing a new organizational culture, with a greater focus on results,
innovation and competitiveness. In addition, to develop and stimulate the culture of innovation and entrepreneurship through the generation
and sharing of employee ideas, we hold the Sabesp entrepreneur award from time to time.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">As of December 31, 2020,
we had <FONT STYLE="letter-spacing: -0.35pt">12,806</FONT> full-time employees. On December 31, 2020, we had <FONT STYLE="letter-spacing: -0.3pt">610</FONT>
interns and <FONT STYLE="letter-spacing: -0.3pt">486</FONT> apprentices (<I>aprendizes</I>), as defined by Federal Law No. 10,097/2000,
dated December 19, 2000, as amended.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The following table sets forth
the number of our full-time employees by main category of activity and geographic location as of the dates indicated:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 11pt">
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="6" STYLE="height: 9.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.8pt"><FONT STYLE="font-size: 8pt"><B>As of December 31,</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 66%; height: 16.55pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid; width: 10%; border-bottom: black 1pt solid; padding-top: 6.5pt; padding-right: 7.5pt; height: 16.55pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.1pt"><FONT STYLE="font-size: 8pt"><B>2020</B></FONT></TD>
    <TD STYLE="width: 1%; border-top: black 1pt solid; height: 16.55pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="text-align: right; width: 10%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 6.5pt; padding-left: 39pt; height: 16.55pt; font-family: Times New Roman,serif; line-height: 9.1pt"><FONT STYLE="font-size: 8pt"><B>2019</B></FONT></TD>
    <TD STYLE="width: 1%; border-top: black 1pt solid; height: 16.55pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="text-align: right; width: 12%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 6.5pt; padding-left: 43.55pt; height: 16.55pt; font-family: Times New Roman,serif; line-height: 9.1pt"><FONT STYLE="font-size: 8pt"><B>2018</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 6pt; height: 9.25pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt"><B>Number of employees by category of activity</B>:</FONT></TD>
    <TD STYLE="text-align: right; height: 9.25pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.25pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="text-align: right; height: 9.25pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.25pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="text-align: right; height: 9.25pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Projects and operations</FONT></TD>
    <TD STYLE="text-align: right; padding-left: 31.2pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt; text-indent: -1.75pt"><FONT STYLE="font-size: 8pt">9,445</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="text-align: right; padding-left: 29.45pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">10,212</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="text-align: right; padding-left: 33.4pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">10,683</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 6pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Administration</FONT></TD>
    <TD STYLE="text-align: right; padding-left: 31.2pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt; text-indent: -1.75pt"><FONT STYLE="font-size: 8pt">1,932</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="text-align: right; padding-left: 33.45pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">2,163</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="text-align: right; padding-left: 33.4pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">2,074</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Finance</FONT></TD>
    <TD STYLE="text-align: right; padding-left: 35.7pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">395</FONT></TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="text-align: right; padding-left: 39.45pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">419</FONT></TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="text-align: right; padding-left: 39.4pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">433</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 6pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Marketing</FONT></TD>
    <TD STYLE="text-align: right; padding-left: 31.2pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt; text-indent: -1.75pt"><FONT STYLE="font-size: 8pt">1,034</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="text-align: right; padding-left: 33.45pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">1,151</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="text-align: right; padding-left: 33.4pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">1,259</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>Number of employees by corporate division</B>:</FONT></TD>
    <TD STYLE="text-align: right; padding-left: 29.45pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt">&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="text-align: right; height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="text-align: right; height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 6pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Head office</FONT></TD>
    <TD STYLE="text-align: right; padding-left: 29.45pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">1,307</FONT></TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="text-align: right; padding-left: 33.45pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">1,451</FONT></TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="text-align: right; padding-left: 33.4pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">1,485</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">S&atilde;o Paulo metropolitan region</FONT></TD>
    <TD STYLE="text-align: right; padding-left: 29.45pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">5,971</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="text-align: right; padding-left: 33.45pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">6,425</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="text-align: right; padding-left: 33.4pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">6,661</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 6pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Regional Systems</FONT></TD>
    <TD STYLE="text-align: right; padding-left: 29.45pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">5,528</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="text-align: right; padding-left: 33.45pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">6,069</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="text-align: right; padding-left: 33.4pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">6,303</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt"><B>Total number of employees</B></FONT></TD>
    <TD STYLE="text-align: right; padding-left: 20.75pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.2pt; text-indent: 1.15pt"><FONT STYLE="font-size: 8pt"><B>&nbsp;&nbsp;12,806</B></FONT></TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="text-align: right; padding-left: 29.45pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt"><B>13,945</B></FONT></TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="text-align: right; padding-left: 29.4pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt"><B>14,449</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 8.5pt Times New Roman,serif; margin: 0.5pt 0 10pt">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The average tenure
of our employees is approximately 19.6 years. We also outsource certain services such as maintenance, delivery of water and sewage bills,
meter reading, catering and security. We believe that our relations with our employees are generally satisfactory.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Approximately 61%
of all our employees are members of unions. The five main unions that represent our employees are (i) the Union of Workers in Water, Sewage
and Environment of the State of S&atilde;o Paulo &#8211; SINTAEMA; (ii) workers union of Santos Urban Industries, Baixada Santista region,
South Coast and Vale Ribeira &#8211; SINTIUS; (iii) the Union of Engineers of the State of S&atilde;o Paulo &#8211; SEESP; (iv) the Union
of Attorneys of the State of S&atilde;o Paulo &#8211; SASP; and (v) the Union of Industrial Technicians of the State of S&atilde;o Paulo
&#8211; SINTEC.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The collective bargaining
agreement signed in 2018 resulted in: (i) a salary increase of 1.29% (which corresponds to the inflation adjustment for the period); (ii)
a 2% increase in meal vouchers; (iii) a 2% increase in food assistance; (iv) a 2% increase in nursery stipends; (v) maintenance of the
clause from the 2017/2018 collective bargaining agreement which guarantees the employment of 98% of our employees; and (vi) maintenance
of the Christmas food stipend on an exceptional basis.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The collective bargaining
agreement signed in 2019 resulted in: (i) a salary increase of 4.99% (which corresponds to the inflation adjustment for the period); (ii)
a 4.99% increase in meal vouchers; (iii) a 4.99% increase in food assistance; (iv) a 38.59% increase in nursery stipends; (v) maintenance
of the clause from the 2018/2019 collective bargaining agreement which guarantees the employment of 98% of our employees; and (vi) maintenance
of the Christmas food stipend on an exceptional basis.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">As a result of the
COVID-19 pandemic, the collective bargaining agreement for the 2019/2020 period was maintained, with no readjustment to salaries and benefits,
except for (i) the base salary of engineers, in compliance with current legislation, and (ii) nursery assistance, as a result of the gradual
transfer of costs of the now closed Child Learning Center (&#8220;<B>CCI</B>&#8221;), as adjusted in the collective negotiations of 2019/2020,
however without financial impacts since the readjustment was funded with the resources following CCI&#8217;s closure.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In 2020, 2019 and 2018
there were no strikes. Under Brazilian law, our non-administrative employees are considered &#8220;essential employees&#8221; and, therefore,
are limited in their right to strike.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">To promote the health
and safety of our employees, we maintain an occupational health and safety management system, which covers all our employees and is based
on preventive and protective measures in order to avoid or minimize exposure of employees to the risks associated with work, as well as
reducing or eliminating occupational accidents and diseases. In 2020, we recorded 94 accidents, with a frequency rate of 3.61 and a severity
rate of 369. We recorded one death in 2020 and 8 cases of employees on leave due to occupational diseases. The absenteeism rate recorded
was 2.46%. During 2020, to counter the COVID-19 pandemic, we implemented several measures to limit our employees&#8217; exposure to possible
infection. We closed all of our on-site agencies and concentrated service to our clients through our digital channels. In March 2020,
as soon as the pandemic was declared, approximately 5,900 employees from administrative staff and employees aged 60 years or above or
employees with preexisting health conditions were working remotely.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">For employees in the
essential services category, who work in our facilities or on the streets, we organized shifts, distributed specific personal protective
equipment and have adopted measures to expand the cleaning and hygiene protocols at workplaces. We also established the Sabesp Sanitary
Protocol for the entire company, with rules for reducing circulation for safe work, social distancing, personal hygiene and sanitation
of our facilities, in addition to communication and monitoring actions on the latest health policies.</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In addition, we anticipated
the vaccination campaign against the flu and pneumonia, with 81% of our employees being immunized, and reinforced our internal communication
with daily updates in our channels of information about health care and practical tips for adapting to remote work.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">To help employees cope
with the emotional pressure resulting from the long period of social isolation and the impacts of the COVID-19 pandemic, we made available
the Emotional Support Program - COVID-19, a telephone service offering psychological guidance. In parallel, we conduct regular surveys
with the support of an external consultancy of psychologists to monitor the emotional health status of employees and accompany them during
the isolation.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We also implemented the
Home-Office Wellbeing (<I>Home-Office do Bem</I>) project, a platform which brings together initiatives such as quizzes, live videos,
webinars, virtual communities and daily self-care videos, encouraging employees to take a different look at themselves and their daily
lives and discover new paths to improve quality of life, health and mental well-being, in particular during the COVID-19 pandemic.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Despite all efforts to
contain the spread of COVID-19, in 2020 we registered the contamination of 724 employees and 9 deaths as a result of COVID-19.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9.55pt"></TD><TD STYLE="width: 21.85pt"><FONT STYLE="color: #010000; letter-spacing: -0.05pt">E.</FONT></TD><TD>Share Ownership</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">As of December 31, 2020,
less than 1% of our common shares were owned by our directors and executive officers. See &#8220;Item 7.A. Major Shareholder&#8221; for
more information.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1pt"></TD><TD STYLE="width: 69.55pt"><FONT STYLE="color: #010000">ITEM 7.</FONT></TD><TD><A NAME="a_009"></A>MAJOR SHAREHOLDERS AND RELATED PARTY TRANSACTIONS</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman,serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9.35pt"></TD><TD STYLE="width: 22.3pt"><FONT STYLE="font-size: 9pt; color: #010000; letter-spacing: -0.05pt"><B>A.</B></FONT></TD><TD><FONT STYLE="font-size: 9pt"><B>Major Shareholder</B></FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our outstanding capital
stock consists of 683,509,869 common shares, without par value. Under state laws, the State is required to own at least one-half plus
one of our outstanding common shares. All of our shareholders, including the State, have the same voting rights. The following table sets
forth ownership information for each of our shareholders that beneficially owned 5.0% or more of our common shares and for our officers
and directors, individually and as a group, as of December 31, 2020:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 11pt">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 60%; padding-left: 5.35pt; height: 9.7pt; font-family: Times New Roman,serif; line-height: 8.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; width: 19%; padding-right: 10pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.75pt"><FONT STYLE="font-size: 8pt"><B>Shares</B></FONT></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; width: 19%; padding-right: 10pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.75pt"><FONT STYLE="font-size: 8pt"><B>%</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 5.35pt; height: 9.25pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">State of S&atilde;o Paulo<SUP>(1) </SUP></FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">343,507,735<SUP>(2))</SUP></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">50.3%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 5.35pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Directors and executive officers of Sabesp</FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">200</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">-</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 5.35pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Others</FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 17.25pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">In Brazil</FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">254,868,440</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">37,3%</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 17.25pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Abroad (NYSE) <SUP>(3)(4)</SUP></FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">85,133,494</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">12,4%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 5.35pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>Total<SUP>(3)</SUP></B></FONT></TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>683,509,869</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 10pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>100.0%</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0 0.05pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt Times New Roman,serif; margin-top: 0; margin-bottom: 0.05pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 4.5pt"></TD><TD STYLE="width: 18pt">(1)</TD><TD>A lawsuit under No. 1051534-40.2019.8.26.0053, filed by the State of S&atilde;o Paulo Treasury against Banco Bradesco S.A., custodian
and registrar of our shares to third parties, is pending at the 7th Court of Public Treasury of S&atilde;o Paulo &#8211; Capital district,
requesting the annulment of the sale of shares owned by the State of S&atilde;o Paulo Treasury.</TD></TR></TABLE>

<P STYLE="font: 8pt Times New Roman,serif; margin: 0 13.5pt 0.05pt 22.5pt; text-indent: -18pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt Times New Roman,serif; margin-top: 0; margin-bottom: 0.05pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 4.5pt"></TD><TD STYLE="width: 18pt">(2)</TD><TD>It includes 343,507,729 shares held by the Secretariat of Finance and Planning of the State of S&atilde;o Paulo (<I>Secretaria da
Fazenda e Planejamento do Estado de S&atilde;o Paulo</I>) in addition to six shares held by Companhia Paulista de Parcerias (CPP), which
is an entity controlled by the State of S&atilde;o Paulo.</TD></TR></TABLE>

<P STYLE="font: 8pt Times New Roman,serif; margin: 0 0 0.05pt 22.5pt; text-indent: -18pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt Times New Roman,serif; margin-top: 0; margin-bottom: 0.05pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 4.5pt"></TD><TD STYLE="width: 18pt">(3)</TD><TD>Shares traded as American Depositary Receipts (ADR) on the New York Stock Exchange, through The Bank New York Mellon, the depositary
bank for our ADRs.</TD></TR></TABLE>

<P STYLE="font: 8pt Times New Roman,serif; margin: 0 0 0.05pt 22.5pt; text-indent: -18pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8pt Times New Roman,serif; margin-top: 0; margin-bottom: 0.05pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 4.5pt"></TD><TD STYLE="width: 18pt">(4)</TD><TD>Each ADR corresponds to 1 share.</TD></TR></TABLE>

<P STYLE="font: 8pt Times New Roman,serif; margin: 0 0 0.05pt 22.5pt; text-indent: -18pt">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In the U.S., our common
shares, which are evidenced by ADRs, are listed in the form of ADSs on the NYSE. As of December 31, 2020, 12% of our outstanding common
shares were held in the United States in the form of ADSs. According to the ADR depositary&#8217;s records, which contain information
regarding the ownership of our ADSs, there were, as of December 31, 2020, 26 recorded holders of ADSs in the United States.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In September 2017, the
State of S&atilde;o Paulo obtained approval for State Law No. 16,525/2017, which authorizes the State of S&atilde;o Paulo to set up a
controlling company to hold all of the shares that the State of S&atilde;o Paulo owns in our company. Once established, the controlling
company could sell shares to other minority shareholders, including private companies and state-owned companies, provided, however, that
the state of S&atilde;o Paulo will continue to hold a majority of the common shares of the controlling company. We are currently awaiting
guidance from the State Privatization Program&#8217;s Board (<I>Conselho Diretor do Programa Estadual de Desestatiza&ccedil;&atilde;o
</I>- CDPED), which has authority over our corporate reorganization plan, including the formation of the controlling company, or any other
type of corporate reorganization, including a change of control, pursuant to the recent changes to the basic sanitation law. As of the
date of this annual report, a decision has not been made on the model for our potential corporate reorganization. See &#8220;Item 3.D.
Risk Factors&#8212;Risks Relating to Our Control by the State of S&atilde;o Paulo&#8212;&#8212;Our controlling shareholder is currently
discussing proposals for our corporate reorganization. We cannot guarantee that any potential reorganization will not have a material
adverse effect on our business, financial condition or results of operations.&#8221;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 9pt Times New Roman,serif; margin-top: 7.7pt; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9.5pt"></TD><TD STYLE="width: 21.9pt"><FONT STYLE="color: #010000; letter-spacing: -0.05pt">B.</FONT></TD><TD>Related Party Transactions</TD></TR></TABLE>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt; text-align: justify">Transactions with the State of S&atilde;o
Paulo</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We have entered into
extensive transactions with the State, which is our controlling shareholder, and we expect to continue to do so. The State is our largest
customer. It owns some of the facilities that we use in our business, it is one of the governmental entities that regulate our business,
and it has assisted us in obtaining financing on favorable terms.</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Many of our transactions
with the State reflect policies of the State that depend on decisions of elected officials or public servants, and are accordingly subject
to change. Among the practices that could change are those described below concerning the provision of State guarantees, and the terms
on which we use state-owned reservoirs.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt; text-align: justify">Rendering Services</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We provide water and
sewage services to the federal government, state and municipal governments and government entities in the ordinary course of our business.
Gross revenue from sales to the State, including State entities, totaled R$501.8 million in 2020, R$556.6 million in 2019 and R$501.1
million in 2018. Our accounts receivable from the State for sanitation services totaled R$74.3 million, R$103.3 million and R$105.7 million,
as of December<FONT STYLE="letter-spacing: -0.15pt">&nbsp;</FONT>31, <FONT STYLE="letter-spacing: -0.15pt">2020, </FONT>2019 and 2018,
respectively. In addition, as required by law, we invest our cash and cash equivalents with government financial institutions.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0.05pt 0 10pt 0pt; text-align: justify">Payment of Pensions</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Pursuant to a law enacted
by the State, certain former employees of some state-owned companies that provided services to us in the past and later merged to form
our company acquired a legal right to receive supplemental pension benefit payments. These rights are referred to as &#8220;Plan G0.&#8221;
These amounts are paid by us, on behalf of the State, and are claimed by us as reimbursements from the State, as primary obligor. In 2020,
2019 and 2018, we made payments to former employees of R$181.6 million, R$184.8 million and R$180.8 million, respectively in respect of
Plan G0. The State made reimbursements in 2020, 2019 and 2018 in the amounts of R$173.9 million, R$152.1 million and R$173.5 million,
respectively.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt; text-align: justify">Agreements with the State</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In September 1997, we
and the State entered into a memorandum of understanding providing that we would, in effect, apply dividends we declared that were otherwise
payable to the State to offset accounts receivable in connection with the provision of water and sewage services to the State and its
controlled entities.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">On December 11, 2001,
we entered into an agreement with the State and the DAEE. Pursuant to this agreement, the State acknowledged and agreed, subject to an
audit by a state-appointed auditor, to pay us amounts it owed to us in respect of:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.85pt">water and sewage services we provided to governmental agencies, State owned autonomous
entities and foundations through December 1, 2001, and that was not offset in accordance with the September 1997 memorandum of understanding,
in the total amount of R$358.2 million. This amount was renegotiated and included in the second amendment to this agreement discussed
below; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.85pt">supplemental retirement and pension benefits we paid from March 1986 to November
2001 on behalf of the State to former employees of the State owned companies which merged to form our company; as we did not reach an
agreement regarding these amounts, a joint inquiry has commenced in order to ensure agreement between us and the State, in the total amount
of R$320.6 million. This amount was renegotiated and included in the third amendment to this agreement discussed below.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The agreement provided
that the DAEE would transfer to us ownership of the Taia&ccedil;upeba, Jundia&iacute;, Biritiba, Paraitinga and Ponte Nova reservoirs
(herein after referred to as &#8220;the reservoirs&#8221;), which form the Alto Tiet&ecirc; system, and that the fair value of these assets
would reduce the amounts owed to us by the State.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Under the December 2001
agreement, in 2002, a state-owned construction company (<I>Companhia Paulista de Obras e Servi&ccedil;os</I>), or the CPOS, on behalf
of the State, and an independent appraisal firm (<I>Engenharia de Avalia&ccedil;&otilde;es</I>), or the ENGEVAL, on our behalf, presented
their valuation reports relating to the reservoirs. Under the agreement, the arithmetic average of these appraisals is deemed the fair
value of the reservoirs. The appraisals contained in these reports were in the amounts of R$335.8 million and R$341.2 million, respectively.
Because we had already made investments in these reservoirs by then, the arithmetic average of the appraisals submitted to our board of
directors by August 2002, R$300.9 million, was net of a percentage corresponding to these investments. Our board of directors approved
the valuation reports. This amount was updated until September 2008 according to IPCA index and amounted to R$696.3 million.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Under the December
2001 agreement, for amounts due in excess of the fair value of the reservoirs, the State is to make payments in 114 consecutive monthly
installments. The nominal amount owed by the State would not be indexed to inflation or earn interest if there was a delay in concluding
the appraisal of fair value. The installments will be indexed on a monthly basis by the IGP-M index, plus 6.0% per year, starting on the
date the first installment becomes due.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">On October 29,
2003, the Public Prosecution Office of the State of S&atilde;o Paulo (<I>Minist&eacute;rio P&uacute;blico do Estado de S&atilde;o Paulo</I>),
on behalf of the people of the State, brought a civil public action in a Trial Court of the State of S&atilde;o Paulo (<I>12 Vara da Fazenda
P&uacute;blica do Estado de S&atilde;o Paulo</I>) alleging that a transfer to us of ownership of the Alto Tiet&ecirc; system reservoirs
from the DAEE would be illegal. An injunction against the transfer of ownership of such reservoirs was granted but was later reversed.
However, in October 2004, the court of first instance handed down its judgment on the civil public action and declared the agreement between
us, DAEE and State of S&atilde;o Paulo null and void. This decision was suspended by us, and the State treasury and DAEE appealed the
decision. On August 23, 2010, the appeal was denied. We have petitioned for clarification of the appeal court&#8217;s decision and will
seek to take the case to the Supreme Court. The effects of the appeal court&#8217;s decision will be suspended until the end of the legal
process. We have assessed that it is not probable that we will ultimately prevail in our appeal, which would prohibit the transfer of
the reservoirs in payment of the accounts receivable due from the State.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The December 2001 agreement also
provided that the legal advisors of the State would carry out specific analyses, which have commenced, to ensure agreement among the
parties as to the methodology employed in determining the amount of reimbursement for pension benefits owed to us by the State. The commencement
of payments with respect to pension amounts owed to us by the State has been postponed until these analyses are completed, the appraisal
report is approved and the credit assignments relating to the transfer of the reservoirs are formalized. As discussed above, the transfer
of these reservoirs is currently being disputed and we are not certain whether the transfer will be legally permitted. Under the December
2001 agreement, the first payment was to be made in July 2002.</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">On March 22, 2004, we
and the State entered into a first amendment to the December 2001 agreement. Under this amendment, the State acknowledged that it owed
R$581.8 million to us relating to unpaid accounts receivable from the State until February 29, 2004, and we acknowledged that we owed
an aggregate amount of R$518.7 million to the State as dividends, in the form of interest on shareholders&#8217; equity. Accordingly,
we and the State agreed to offset each other&#8217;s credit up to the limit of R$404.9 million, which was an amount adjusted up to February
2004. The outstanding balance of R$176.9 million (as of February 29, 2004) of the State&#8217;s consolidated debt would be paid in consecutive
monthly installments from May 2005 until April 2009. These installments would be indexed according to the IPCA index, plus an interest
rate of 0.5% per month. Upon the execution of the first amendment, part of the debt that the State owed to us for the use of water and
sewage services through February 2004 was offset by the debt that we owed to the State as dividends, in the form of interest on shareholders&#8217;
equity. The outstanding balance of R$113.8 million as dividends in the form of interest on shareholders&#8217; equity that we owed to
the State was netted against accounts overdue after February 2004. The first amendment did not amend the provisions of the December 2001
agreement regarding the supplemental retirement and pension benefits we paid from March 1986 to November 2001 on behalf of the State to
former employees of the state-owned companies.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">On December 28, 2007, we and the State
entered into a second amendment to the December 2001 agreement, pursuant to which the State agreed to pay</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><FONT STYLE="font-size: 9pt; letter-spacing: -0.5pt">(i)</FONT><FONT STYLE="font-family: Times New Roman; font-size: 7pt; letter-spacing: -0.5pt">&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 9pt">the outstanding balance under the first amendment, in the amount of R$133.7 million (as of November
30, 2007), in 60 consecutive monthly installments, beginning on January 2, 2008, and (ii) the amount of R$236.1 million relating to part
of the accounts overdue and unpaid from March 2004 through October 2007 regarding the provision of water supply and sewage collection
services. As part of this amendment, we agreed to pay during the period from January through March 2008 the outstanding balance of dividends
in the amount of R$400.8 million, in the form of interest on shareholders&#8217; equity, due from March 2004 through December 2006. We
paid these amounts as agreed. Under the second amendment, dividends payable by us are no longer required to be applied to offset accounts
receivable from the State, and as a result, we are currently unable to determine the amount, if any, of the declared dividends that the
State will apply to current and future accounts receivable owed to us by the State or its entities. In addition, pursuant to the second
amendment, we and the State agreed on complying with certain mutual obligations relating (i) to the improvement of payment processes and
budget management procedures; (ii) the rationalization of the use of water and the volume of water and sewage bills under the responsibility
of the State; (iii) the recording of government entities with accounts overdue in a delinquency system or reference file; and (iv) the
possibility of interrupting water supply to these entities in case of non-payment of water and sewage bills. Finally, this second amendment
did not amend the provisions of the December 2001 agreement regarding the supplemental retirement and pension benefits we paid from March
1986 through November 2001 on behalf of the State to former employees of the State-owned companies that merged to form our Company.</FONT></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 15.45pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In 2007, we received
payment installments from the State in the amount of R$326.0 million. As of December 31, 2007, our dividends payable to the State, due
from 2004 through 2007, were in the amount of R$552.0 million. We are currently unable to determine the amount, if any, of the declared
dividends that the State will apply to current and future accounts receivable owed to us by the State or its entities. The second amendment
no longer requires that dividends be applied to offset accounts receivable from the State.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">On March 26, 2008, we
entered into a commitment agreement (<I>termo de compromisso</I>) with the State with the purpose of finding an alternate solution to
the deadlock related to the amount owed by the State to us in connection with the supplemental retirement and pension benefits we paid
from March 1986 to November 2001 on behalf of the State to former employees of the state-owned companies which merged to form our Company.
In this agreement, we and State committed to hiring specialized companies to carry out new valuations of the amounts owed to us by the
State and of the reservoirs. An independent consulting firm, FIPECAFI, has been retained to resolve the disagreement and validate the
amount we paid from March 1986 through November 2001 on behalf of the State to former employees of the state-owned companies that merged
to form our Company, which the State has not yet agreed to reimburse us hereinafter referred to as the &#8220;Disputed Reimbursement Amount.&#8221;
In addition, FIPECAFI performed, together with another independent consulting firm, a new evaluation of the reservoirs that might be transferred
to us as amortization of the reimbursement payable by the State to us.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">On November 17,
2008, we, the State and DAEE entered into a third amendment to the December 2001 agreement, pursuant to which the State recognized a debt
balance payable to us totaling R$915.3 million, hereinafter referred to as the &#8220;Undisputed Reimbursement Amount,&#8221; as adjusted
based on the IPCA. We accepted on a provisional basis the reservoirs as part of the payment of the Undisputed Reimbursement Amount and
offered to the State a provisional settlement, recognizing a credit totaling R$696.3 million, corresponding to the value of the reservoirs
located in the Alto Tiet&ecirc; region. We and the State have agreed that the final offset will only be recorded when the effective transfer
of the reservoirs is recorded at the Real Estate Registry. The outstanding balance of Undisputed Reimbursement Amount, amounting to R$219.0
million, was being paid by the State in 114 consecutive monthly installments and was totally paid in 2018.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">On March 18,
2015, we, the State and DAEE, with the intervention of the Department of Sanitation and Water Resources, executed a term of agreement,
in the amount of R$1,012.3 million, of which R$696.3 million refers to the principal amount and R$316.0 million refers to the monetary
adjustment of the principal through February 2015.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The principal amount is payable in 180 installments, as follows:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="padding-right: 13.7pt">The first 24 installments were settled by an immediate transfer of 2,221,000 preferred shares issued
by the S&atilde;o Paulo Company of Electric Power Transmission (<I>Companhia de Transmiss&atilde;o de Energia El&eacute;trica Paulista</I>-
CTEEP), totaling R$87.2 million, based on the share closing price as of March 17, 2015. As of April 20, 2016, we sold these shares for
R$111.1 million; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="padding-right: 13.7pt">The amount of R$609.1 million, payable in 156 monthly installments, was adjusted by IPCA until the initial
payment date on April 5, 2017, after which installments are adjusted by IPCA plus simple interest of 0.5% per month.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Given that the lawsuit
regarding the transfer of the reservoirs is pending final and unappealable court decision, the agreement also provides for the following:</P>


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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">If transfer is possible and the reservoirs are effectively transferred to us and
registered at the authority&#8217;s office, we will reimburse to the State the amounts paid in replacement of the reservoirs (principal
amount) in 60 monthly installments adjusted by IPCA until the payment date of each installment; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">If the transfer of the reservoirs is not possible, the State will pay us, in addition
to the principal amount, the inflation adjustment credit in the amount of R$316.0 million in 60 installments, following payment of the
principal amount. The amount will be adjusted based on IPCA at the start date of payments and, as of that date, IPCA will be incurred
plus 0.5% simple interest rate/month over the amount of each installment.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In addition to the Undisputed
Reimbursement Amount, there is an outstanding balance relating to the Disputed Reimbursement Amount. As of December&nbsp;31, 2020, the
Disputed Reimbursement Amount amounted to R$1,281.4 million, but due to the uncertainty regarding the recovery of the amount our management
decided not to recognize the reimbursements. See Note 11 to our financial statements included in this annual report regarding the Disputed
Reimbursement Amount. We and the State have agreed that the dispute relating to the Disputed Reimbursement Amount will not prevent us
from carrying out the commitments made in the December 2001 agreement.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In addition, the
third amendment to the December 2001 agreement provides for the regularization of the monthly flow of benefits. While we are liable for
the monthly flow of benefits to the former employees of the state-owned companies that merged to form our Company, the State shall reimburse
us based on criteria identical to those applied when determining the Undisputed Reimbursement Amount. Should there be no preventive court
decision, the State will assume the flow of monthly payment of benefits portion deemed as undisputed.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Finally, the third amendment
to the December 2001 agreement established that the Public Attorney&#8217;s Office of the State of S&atilde;o Paulo, or the Public Attorney&#8217;s
Office, would issue a revised interpretation of the calculation and eligibility criteria applicable to the Disputed Reimbursement Amount.
At that time, we believed that the Public Attorney&#8217;s Office would issue a revised interpretation which would have helped us bring
the negotiations with the State to a conclusion. However, contrary to our expectations, the Public Attorney&#8217;s Office interpretation
of the calculation and eligibility criteria applicable to the Disputed Reimbursement Amount refuted the reimbursement of the largest portion
of this amount. As of December 31, 2020, we had made a provision of R$2,549.5 million in our pension obligations accounts in respect of
the pension benefit obligation of Plan G0.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Even though the
negotiations with the State are still progressing, we cannot assure you that we will recover the receivables related to the Disputed Reimbursement
Amount.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We will not waive
the receivables from the State to which we consider ourselves to be legally entitled. Accordingly, we will take all possible actions to
resolve the issue at all administrative and court levels. Should this conflict persist, we will take all the necessary actions to protect
our interests. On March 24, 2010, we sent to the controlling shareholder the official letter approved by our executive committee, proposing
that the matter be discussed at the B3 Arbitration Chamber. In June 2010, we sent a settlement proposal to the Secretary of Treasury,
which was denied, and on November 9, 2010, we filed a civil lawsuit against the State of S&atilde;o Paulo seeking full reimbursement of
the amounts paid as benefits granted by Law No. 4,819/1958. Regardless of the civil lawsuit, we will continue to actively seek a settlement
with the S&atilde;o Paulo state government.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Agreement with the State and the city of S&atilde;o Paulo</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">On June 23, 2010 the State
and the city of S&atilde;o Paulo executed an agreement in the form of a <I>conv&ecirc;nio</I>, to which we and ARSESP consented, under
which they agreed to manage the planning and investment for the basic sanitation system of the city of S&atilde;o Paulo on a joint basis.
The principal terms of this <I>conv&ecirc;nio </I>were as follows:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">the State and the city of S&atilde;o Paulo would execute a separate agreement with
us, granting us exclusive rights to provide water and sewage services in the city of S&atilde;o Paulo;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">ARSESP would regulate and oversee our activities regarding water and sewage services
in the city of S&atilde;o Paulo, including tariffs;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">a management committee (<I>Comit&ecirc; Gestor</I>), consisting of six members
appointed for two-year terms, with the State and the city of S&atilde;o Paulo given the right to appoint three members each, would be
responsible for planning water and sewage services for the city and for reviewing our investment plans; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">we may participate in management committee meetings but may not vote.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In application
of the <I>conv&ecirc;nio</I>, we executed a separate contract with the State and the city of S&atilde;o Paulo, also dated June 23, 2010,
to regulate the provision of these services for the following 30 years. The principal terms of this contract are as follows:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">The total investment stated in the contract must be equal to 13% of gross revenues
from the provision of services to the city of S&atilde;o Paulo, net of the taxes on revenues.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">We must transfer 7.5% of the gross revenues obtained from providing sanitation
services in the municipality of S&atilde;o Paulo and subtract (i)&nbsp;COFINS and PASEP taxes, and (ii) unpaid bills of publicly owned
properties in the city of S&atilde;o Paulo, to the Municipal Fund for Environmental Sanitation and Infrastructure (<I>Fundo Municipal
de Saneamento Ambiental e Infraestrutura</I>), established by Municipal Law No. 14,934/2009.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">Our investment plan must be compatible with the sanitation plans of the State,
the city of S&atilde;o Paulo and, if necessary, the Metropolitan region.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">ARSESP will ensure that the tariffs will adequately compensate us for the services
we provide and that tariffs may be adjusted in order to restore the original balance between each party&#8217;s obligations and economic
gain (<I>equil&iacute;brio econ&ocirc;mico financeiro</I>).</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We currently have an investment
plan in place that reflects our obligations under the <I>conv&ecirc;nio </I>and addresses their compatibility with the sanitation plans
of the State, the city of S&atilde;o Paulo and, if necessary, the S&atilde;o Paulo metropolitan region. The investment plan is not irrevocable
and is reviewed every four years by our management committee. See &#8220;Item 3.D Risk Factors&#8212;Risks Relating to Our Business&#8212;
Certain terms of our agreement to provide water and sewage services in the city of S&atilde;o Paulo could have a material adverse effect
on us.&#8221;</P>


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<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt">Dividends</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We regularly pay dividends
to our shareholders, including the State of S&atilde;o Paulo. In the past, we have withheld part of the dividends to which the State was
entitled in order to offset it against our pending receivables from the State as described above.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In accordance with our
agreements with the State, we do not anticipate that we will withhold dividends to which the State was entitled in order to offset it
against our pending receivables from the State in the near future.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt">Government Guarantees of Financing</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In some situations, the federal government, the State or government
agencies guarantee our performance under debt- and project-related agreements.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Furthermore, the federal
government has guaranteed, and the State has provided a counter-guarantee, in respect of the financial agreements we entered into with
the IADB (i) in 1992 and 2000 for the total original aggregate amount of US$600 million related to the financing of the first and second
phases of the Tiet&ecirc; River recovery project to reduce pollution; (ii) in 2010 for the aggregate amount of US$600 million related
to the financing of the third phase of the Ti&ecirc;te River project; and (iii) in 2019 for the aggregate amount of U.S.$300 million related
to the financing of the fourth phase of the Tiet&ecirc; River project. The federal government has also guaranteed and the State of S&atilde;o
Paulo has provided a counter-guarantee, in respect of the financial agreement we entered with the IBRD (i) in 2009 for the amount of US$100
million for the Water Source Program (<I>Programa Mananciais</I>); and (ii) in 2019 for the amount of U.S.$250 million related to the
financing of the Sustainable and Inclusive Sanitation Program (<I>Programa Saneamento Sustent&aacute;vel e Inclusivo</I>).</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We also entered
into credit agreements with JICA, which were guaranteed by the federal government, with counter-guarantee from the State of S&atilde;o
Paulo, for the financing of (i) the Clean Wave Program for the Baixada Santista metropolitan region, on August 6, 2004, for an aggregate
principal amount of &yen;21,320 million; (ii) the second phase of the Clean Wave Program, in February 2011, for an aggregate principal
amount of &yen;19,169 million; (iii) the environmental improvement program in the basin of the Billings dam, in October 2010, for an aggregate
principal amount of U.S.$6,208 million; and (iv) the Program for Water Loss Reduction, in February 2012, for an aggregate principal amount
of &yen;33,584 million.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">For more information on the aforementioned loans, see &#8220;Item
5.B. Liquidity and Capital Resources&#8212;Indebtedness Financing.&#8221;</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt">Use of Reservoirs</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We withdraw water for
use in the S&atilde;o Paulo metropolitan region from the Guarapiranga and Billings reservoirs. We do not pay any fees for the use of these
reservoirs, although we are responsible for maintaining them and funding their operating costs. The State incurs no operating costs on
our behalf.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">EMAE, a company that is
also controlled by the State of S&atilde;o Paulo, has a concession to produce hydroelectric energy using water from the same reservoirs.
EMAE commenced various lawsuits against us in the past seeking compensation for the water we withdraw from these reservoirs. Those lawsuits
have now been settled by way of an agreement between EMAE and us.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The settlement agreement
settled the compensation arrangements between EMAE and our company. It requires us to pay the following amounts to EMAE:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">R$46.3 million, plus inflation adjustments indexed to the IPCA index, payable in
five annual installments from April 2017 through April 2022, plus</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">R$6.6 million, plus inflation adjustments indexed to the IPCA index, payable in
25 annual installments from October 2017 through October 2042.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">If we fail to pay any installment to EMAE when due, all remaining
amounts to be paid under the agreement will become immediately due and payable.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">On April 11, 2016, we
were also named in a separate lawsuit filed by minority shareholders of EMAE against the State of S&atilde;o Paulo, as controlling shareholder
of EMAE. On August 7, 2017 we were named in a new lawsuit against us, EMAE and the National Electric Energy Agency (<I>Ag&ecirc;ncia Nacional
de Energia El&eacute;trica</I>, or ANEEL), brought by Alvaro Luiz de Lima de Alvares Otero, another minority shareholder of EMAE, requesting
the annulment of ANEEL&#8217;s order approving the settlement agreement mentioned above, as well as our condemnation for indemnifying
EMAE for damages suffered by EMAE. The settlement agreement between EMAE and us does not necessarily put an end to the separate lawsuits.
For more Information, see &#8220;Item 3.D. Risk Factors &#8212; Risks Relating to Our Control by the State of S&atilde;o Paulo &#8212;
Our right to withdraw water from the Guarapiranga and Billings reservoirs is being challenged judicially by minority shareholders of EMAE.&#8221;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">If one of the ongoing
lawsuits by minority shareholders of EMAE requires the State to make a different decision regarding water use from what was agreed between
EMAE and the State of S&atilde;o Paulo, our ability to withdraw water from the Guarapiranga and Billings reservoirs may be compromised.
If we were no longer able to withdraw water from these reservoirs, we would have to transport water from locations farther away, which
would increase our water transportation costs and may affect our ability to provide adequate service in the region, which may have an
adverse effect on our financial condition and results of operations. . In addition, we may be ordered to pay any indemnity to EMAE if
the agreement is judicially invalidated, which could have material adverse effects on our financial condition and operating results.</P>


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<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt">Agreements with Lower Tariffs</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We have entered
into agreements with public entities, including State entities and municipalities, which manage approximately 11,326 properties. Under
these agreements, these public entities pay a different tariff which is approximately 25.0% lower than the tariff that applies for the
public entities that have not entered into these agreements, provided such entities implement our Program for Rational Use of Water (<I>Programa
de Uso Racional da &Aacute;gua &#8211; PURA)</I>, which has a fixed target for reduction or maintenance of water consumption, according
to technical evaluations carried out by us. These agreements are valid for a 12-month term with automatic renewal for equal periods. Pursuant
to the terms of these agreements, if these entities fail to make any payment on a timely basis to us, we have the right to cancel the
agreement, thereby revoking the 25.0% tariff reduction.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt">Personnel Assignment Agreement among Entities Related
to the State Government</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We have personnel assignment
agreements with entities related to the State Government, under which the expenses are fully passed on and monetarily reimbursed. The
expenses related to personnel assigned by us to other S&atilde;o Paulo state government entities in 2020, 2019 and 2018 amounted to R$2.1
million, R$4.9 million and R$8.9 million, respectively.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The expenses related
to personnel assigned by other entities to us totaled R$0.01 million in 2020 and R$0.1 million in 2019 and 2018.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt">Non-operating Assets</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">As of December 31,
2020 and 2019, we had an amount of R$3.6 million related to a land and lending structures.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt">Transactions with SABESPREV Pension Fund</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">SABESPREV is a pension
fund we established to provide our employees with retirement and pension benefits. The assets of SABESPREV are independently held, but
we nominate 50.0% of SABESPREV&#8217;s board of directors, including the chairman of the board, who has the deciding vote pursuant to
the applicable legislation. Both we and our employees make contributions to SABESPREV pension plans. We contributed R$21.7 million, R$22.5
million and R$20.8 million in 2020, 2019 and 2018, respectively. On May 29, 2001, a federal law was enacted which, among other provisions,
limits the amount mixed capital companies, like us, may contribute to their pension plans. Specifically, the ordinary contributions made
by us to our pension plans may not exceed the contributions made by the beneficiaries of these plans.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our original pension
plan (the Defined Benefit Plan) has an actuarial deficit. We have commenced studies to manage this deficit and have also created a new,
Defined Contribution Plan (SABESPREV Mais). Our new plan was approved by Previc in June 2010, after which our old plan stopped accepting
new members. Contributions to the new plan are also shared between plan members and us, and benefits are established based on the balance
of the individual member&#8217;s account when payment on his or her benefit begins. This balance consists of contributions and profitability
obtained when applying resources. We intended to have members of the old plan migrate their reserves to the new plan. This migration was
interrupted by a judicial order as a result of proceedings brought by representative entities for our employees and ex-employees. In October
2010, the judge presiding over the case pronounced in an interim decision that people and reserves were not allowed to migrate between
the plans until a further decision was made. This decision also prevents the plan from charging contributions to account for the deficit
for those who remained covered by the original plan. In September 2012, the judge presiding over the case ordered a financial expert inspection
and in early 2013 a financial expert was appointed to the case. The results of this inspection were unfavorable to the representative
entities for our employees and ex-employees and in 2016 the proceeding was dismissed, revoking the interim decision made in October 2010.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In 2016, participants
were again offered the ability to migrate according to the rules established by the regulatory authority. The Retiree and Pensioner Association
filed a judicial proceeding questioning the amounts that were transferred from the benefits plan to the individual accounts of the participants
who migrated to the Defined Contribution Plan. On March 14, 2018, the judge presiding over the case held that the adjustment of the Defined
Benefit Plan&#8217;s actuarial deficit was permitted and terminated the lawsuit related to the migration process of members from the Defined
Benefit Plan to the Defined Contribution Plan.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our adhesion to SABESPREV&#8217;s
fixed contribution plan ended on December 1, 2019 and on January 1, 2020 the fixed contribution plan operated by <I>Funda&ccedil;&atilde;o
CESP</I>, a closed supplementary pension entity and private health plan operator, came into force. The new plans are open to new employees
and to those who do not subscribe to SABESPREV&#8217;s pension plans.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Compensation of Management</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The compensation
paid by us to the members of our board of directors, board of executive officers and fiscal committee amounted to R$6.4 million, R$5.3
million and R$4.1 million in 2020, 2019 and 2018, respectively, and it refers to salaries and other short-term benefits management. An
additional R$1.4 million, R$1.3 million and R$0.5 million related to the bonus program was accrued to executive officers in 2020, 2019
and 2018.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">For further information on management compensation, see &#8220;Item
6.B. Directors and Senior Management&#8212;Compensation.&#8221;</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0.05pt 0 10pt 0pt">Loan agreement through credit facility</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We hold interests in
some companies. Although we do not hold the majority of shares in any of the companies in which we hold interests, we are party to shareholders&#8217;
agreements which provide for the power of veto with regard to certain management proposals and decisions. Due to our significant influence
on these companies by way of shareholders&#8217; agreements, for accounting purposes, these companies are accounted for by applying the
equity method of accounting.</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We entered into a loan
agreement with the special purpose enterprise Aquapolo Ambiental S.A. on March 30, 2012 under which we made loan to finance the operation,
until the borrowings and financing requested with financial institutions is granted.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">As of December 31, 2020,
the principal and interest balance of this agreement was R$9.4 million and R$23.9 million, recorded as current and non-current assets
under &#8220;Other Accounts Receivable.&#8221;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The loan agreement originally
expired on April 30, 2015, was extended to October 30, 2015 and on November 25, 2015 a new amendment changed the payment schedule for
three annual installments, the first of which maturing on December 30, 2021 and the last on December 30, 2023.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0.05pt 0 10pt 0pt">Pr&oacute;-Conex&atilde;o</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In 2012, the State of
S&atilde;o Paulo approved a project to subsidize connections to the sewage system for low-income families, of which 80% of the capital
expenditures should be provided by the S&atilde;o Paulo state government and 20% by us.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The 2020 program brought more
comfort and health to 29.7 thousand families (104 thousand people) with sewage connections, new internal installations and replacement
of precarious and irregular sewage pipes, providing safe and legally compliant infrastructure to these households.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In 2019, the original term of
the program provided for in State Decree No. 58,208/2012 expired. At the beginning of 2021, negotiations for renewing the program with
the Secretariat for Infrastructure and the Environment were resumed.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">A large part of this work was
executed by our own personnel, which considerably reduced the need for investment.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9.55pt"></TD><TD STYLE="width: 22.35pt"><FONT STYLE="color: #010000; letter-spacing: -0.05pt">C.</FONT></TD><TD>Interests of Experts and Counsel</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Not applicable.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0.05pt; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1pt"></TD><TD STYLE="width: 69.55pt"><FONT STYLE="color: #010000">ITEM 8.</FONT></TD><TD><A NAME="a_010"></A>FINANCIAL INFORMATION</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9.55pt"></TD><TD STYLE="width: 22.3pt"><FONT STYLE="font-size: 9pt; color: #010000; letter-spacing: -0.05pt"><B>A.</B></FONT></TD><TD><FONT STYLE="font-size: 9pt"><B>Financial Statements and Other Financial Information</B></FONT></TD></TR></TABLE>

<P STYLE="font: 8.5pt Times New Roman,serif; margin: 0.2pt 0 10pt"><B>&nbsp;</B></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">See &#8220;Item 18. Financial Statements.&#8221;</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 10pt">Legal Proceedings</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We are currently subject
to numerous legal proceedings relating to civil, tax, labor, corporate and environmental issues arising in the normal course of our business.
Several individual disputes account for a significant part of the total amount of claims against us. Our material legal proceedings are
described in Note 19 to our financial statements included in this annual report, and that description is incorporated by reference under
this Item.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; margin-left: 0pt">Civil Public Actions Related to Environmental Matters</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">We are subject to administrative
and judicial proceedings, including proceedings initiated by CETESB, the State of S&atilde;o Paulo Public Prosecutor Office and non-governmental
organizations. These proceedings result from alleged environmental damage and relief sought against us includes: (i) cessation of the
release of raw sewage into certain local bodies of water; (ii) remedies, in some cases, for environmental damages that have not yet been
specified and evaluated by the court&#8217;s technical experts; (iii) requirements to install and operate sewage treatment facilities
in locations referred to in the civil public actions; and (iv) imposition of a limit on water extracted from the water springs most affected
by the water crisis. In certain cases, we are subject to daily fines for non-compliance. In our response to these lawsuits, we note that
the installation and operation of sewage treatment facilities in locations referred to in the civil public actions is included in our
investment plan. There have already been unfavorable judicial decisions against us and their effects may include: (i) early execution
of works or services that were considered for execution in future years in our long-term investment plan; (ii) payments related to environmental
indemnification; and (iii) a negative impact on our image in national and international markets and in public bodies.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Although we are not
able to predict the final outcome of these lawsuits, we believe that the outcome, if unfavorable to us, may have a material adverse effect
on us. We recognize provisions for classify certain of these proceedings as defined in Note 3.14 to our financial statements included
in this annual report. As of December 31, 2020, we have provisions totaling R$249.6 million for the matters stated in Note 20 to our financial
statements included in this annual report.</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 10pt">Other Legal Proceedings</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">On December 30, 2003, the Civil
Entity Coordination Committee of Piracicaba filed a civil class action against us, the National Water Agency and the State of S&atilde;o
Paulo Treasury Department seeking, among other claims relief for: (i) the termination of use of 31 m<SUP>3</SUP>/s of water from one
of the municipality&#8217;s reservoirs; (ii) the creation of a schedule to regulate water use and withdrawal from the Piracicaba river
basin by the Cantareira system to eliminate possible damage to populations downstream; and (iii) the development of an environmental
impact study on the Cantareira system evaluating the impact of water use and withdrawal on the various basins that constitute the system.
In August 2012, this civil public action was decided favorably for us in two lower courts, and the plaintiff&#8217;s appeal to a higher
court seeking special and extraordinary recourse was denied based on inadmissibility. We are currently awaiting a court decision on the
action brought by the plaintiff against the decisions of inadmissibility cited. The amount involved in this proceeding as of December
31, 2020 is R$27.9 billion. We have assessed that we do not have a current obligation as a result of a past event, and accordingly have
not made any provisions.</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">On May 18, 2016, the
Public Prosecutor&#8217;s Office of the State of S&atilde;o Paulo filed a Public Civil Action combined with a preliminary injunction,
requesting, in summary that: (i) we cease to dispose of untreated domestic and industrial sewage through a marine outfall in Santos Bay,
under penalty of paying a daily fine; and (ii) we pay environmental and public health damages as a result of the disposal of untreated
sewage in Santos Bay, calculated as of the date of installation of the marine outfall until the date we implement more advanced sewage
treatment mechanisms. In October 2017, the lawsuit was dismissed by the lower court. The Prosecutor&#8217;s Office appealed the decision,
which was rejected in November 2019. Subsequently, the Prosecutor&#8217;s Office appealed to the High Court of Justice, which rejected
on procedural grounds. We are currently awaiting judgment of the case by the Supreme Court. The amount involved in this proceeding as
of December&nbsp;31, 2020 is R$3.3 billion. We have assessed that we do not have a current obligation as a result of this past event,
and accordingly have not made any provisions.</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt">Dividends and Dividend Policy</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Amounts Available for Distribution</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">At each annual shareholders&#8217;
meeting, the board of directors is required to recommend the allocation of net profits for the preceding fiscal year. For purposes of
Brazilian Corporate Law, net profits are defined as net income after income tax and social contribution tax for such fiscal year, net
of any accumulated losses from prior fiscal years and any amounts allocated to employees&#8217; and management&#8217;s participation in
our profits. In accordance with Brazilian Corporate Law, the amounts available for dividend distribution are the amounts equal to half
of the net profit as increased or reduced by:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.85pt">the amount intended to form the legal reserve; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.85pt">the amount intended to form the reserves for contingencies and any written-off
amounts of the same reserves formed in previous fiscal years.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We are required
to maintain a legal reserve, to which we must allocate 5.0% of net profits for each fiscal year until the amount for such reserve equals
20.0% of our paid-in capital. However, we are not required to make any allocations to our legal reserve in respect of any fiscal year
in which the aggregate amount of the legal reserve plus our other established capital reserves exceeds 30.0% of our capital. Net losses,
if any, may be offset against the legal reserve. As of December 31, 2020, 2019 and 2018 the balance of our legal reserve was R$1,417.1
million, R$1,368.4 million and R$1,200.0, respectively, which was equal to 9.4%, 9.1% and 8.0%, respectively, of our capital.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Brazilian Corporate
Law also provides for two discretionary allocations of net profits that are subject to approval by the shareholders at each annual shareholders&#8217;
meeting. First, a percentage of net profits may be allocated to a contingency reserve for anticipated losses that are deemed probable
in future years. Any amount so allocated in a prior year must be either reversed in the fiscal year in which the loss was anticipated
if such loss does not in fact occur, or written off in the event that the anticipated loss occurs. Second, if the mandatory distributable
amount exceeds the sum of realized net profits in any given year, such excess may be allocated to an unrealized revenue reserve. Under
Brazilian Corporate Law, realized net profits is defined as the amount of net profits that exceeds the net positive result of equity adjustments
and profits or revenues from operations with financial results after the end of the next succeeding fiscal year.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Under Brazilian Corporate
Law, any company may authorize the creation of a discretionary reserve in its bylaws. Bylaws which authorize the allocation of a percentage
of a company&#8217;s net income to the discretionary reserve must also indicate the purpose, criteria for allocation and maximum amount
of the reserve. We may also allocate a portion of our net profits for discretionary allocations for plan expansion and other capital investment
projects, the amount of which would be based on a capital budget previously presented by management and approved by our shareholders.
Under Law No. 10,303/2001 of October 31, 2001, as amended, capital budgets for more than one year must be revised at each annual shareholders&#8217;
meeting. After completion of the relevant capital projects, we may retain the allocation until the shareholders vote to transfer all or
a portion of the reserve to capital or retained earnings. As of December 31, 2020, 2019 and 2018 we had an investment reserve of R$6,751.3
million, R$6,098.6 million and R$3,840.4 million, respectively.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The amounts available
for distribution may be further increased by a reversion of the contingency reserve for anticipated losses constituted in prior years
but not realized. The amounts available for distribution are determined on the basis of our financial statements prepared in accordance
with Brazilian GAAP.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The legal reserve is subject
to approval by the shareholder vote at our annual shareholders&#8217; meeting and may be transferred to capital but is not available for
the payment of dividends in subsequent years.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 10pt">Mandatory Distribution</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Brazilian Corporate Law
generally requires that the bylaws of each Brazilian corporation specify a minimum percentage of the amounts available for distribution
by such corporation for each fiscal year that must be distributed to shareholders as dividends, also known as the mandatory distributable
amount. Under our bylaws, the mandatory distributable amount has been fixed at an amount equal to not less than 25.0% of the amounts available
for distribution, to the extent amounts are available for distribution at the end of each given fiscal year.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The mandatory distribution is
based on a percentage of adjusted net income, not lower than 25.0%, rather than a fixed monetary amount per share. Brazilian Corporate
Law, however, permits a publicly held company, such as us, to suspend the mandatory distribution if the board of directors and the fiscal
committee report to the shareholders&#8217; meeting that the distribution would be inadvisable in view of the company&#8217;s financial
condition. The suspension is subject to the approval of holders of common shares. In this case, the board of directors must file a justification
for such suspension with the CVM. Profits not distributed by virtue of the suspension mentioned above shall be attributed to a special
reserve and, if not absorbed by subsequent losses, must be paid as dividends as soon as the financial condition of such company permits
such payments. As of the date of this annual report, we do not intend to suspend the distribution of dividends during the ongoing COVID-19
pandemic.</P>


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<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt">Payment of Dividends</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We are required by Brazilian
Corporate Law and by our bylaws to hold an annual shareholders&#8217; meeting by the fourth month after the end of each fiscal year at
which, among other things, the shareholders have to decide on the payment of an annual dividend when profits were accrued. The decision
to distribute annual dividends is based on the financial statements prepared for the relevant fiscal year. Under Brazilian Corporate Law,
dividends generally are required to be paid within 60 days following the date the dividend was declared, unless a shareholders&#8217;
resolution sets forth another date for payment, which, in either case, must occur prior to the end of the fiscal year in which the dividend
was declared. A shareholder has a three year period from the dividend payment date to claim dividends (or interest payments on shareholders&#8217;
equity as described under &#8220;&#8212;Record of Dividend Payments and Interest on Shareholders&#8217; Equity&#8221;) distributed on
his or her shares, after which the amount of the unclaimed dividends reverts to us. The depositary will set the currency exchange date
to be used for payments to ADS holders as soon as practicable upon receipt of those payments from us.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our bylaws allow us to pay interim dividends from preexisting and
accumulated profits related to the current or preceding fiscal year.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In general, shareholders
who are not residents of Brazil must register with the Central Bank to have dividends, sales proceeds or other amounts with respect to
their shares eligible to be remitted outside of Brazil. The common shares underlying our ADSs are held in Brazil by Banco Bradesco S.A.,
as the custodian and agent for the depositary, which is the registered owner of the common shares underlying the ADSs. Our current registrar
is Banco Bradesco S.A. The depositary electronically registers the common shares underlying the ADSs with the Central Bank and, therefore,
is able to have dividends, sales proceeds or other amounts with respect to these shares eligible to be remitted outside Brazil. See &#8220;Item
10.D. Exchange Controls.&#8221;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Payments of cash dividends
and distributions, if any, will be made in Brazilian <I>reais</I> to the custodian on behalf of the depositary, which will then convert
such proceeds into U.S. dollars and will cause such U.S. dollars to be delivered to the depositary for distribution to holders of ADSs.
See &#8220;Item 10.D. Exchange Controls.&#8221; Under current Brazilian law, dividends generally paid to shareholders who are not Brazilian
residents, including holders of ADSs, will not be subject to Brazilian withholding income tax, except for dividends declared based on
profits generated prior to December 31, 1995. See &#8220;Item 10.E. Taxation.&#8221;</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Record of Dividend Payments and Interest on Shareholders&#8217;
Equity</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Brazilian corporations
are permitted to distribute dividends in the form of a tax-deductible notional interest expense on shareholders&#8217; equity in accordance
with Law No. 9,249/1995 of December 26, 1995, as amended. The amount of tax-deductible interest that may be paid is calculated by applying
the daily <I>pro rata</I> variation of the government&#8217;s long-term interest rate (TJLP) on the shareholders&#8217; equity during
the relevant period and cannot exceed the greater of:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.85pt">50.0% of net income (before taking into account such distribution and any deductions
for income taxes and after taking into account any deductions for social contributions on net profits) for the period in respect of which
the payment is made; or</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.85pt">50.0% of earnings reserves and retained earnings.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Any payment of interest
on shareholders&#8217; equity to holders of ADSs or common shares, whether or not they are Brazilian residents, is subject to Brazilian
withholding income tax at the rate of 15.0% or 25.0% if the beneficiary is resident in a low tax jurisdiction (tax haven). See &#8220;Item
10.E. Taxation.&#8221; The amount paid to shareholders as interest on shareholders&#8217; equity, net of any withholding tax, may be included
as part of the mandatory dividends distributable amount as prescribed in Brazilian Corporate Law.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Dividends and interest
on shareholders&#8217; equity over the minimum established in a company&#8217;s bylaws are recognized when approved by the shareholders
in the general meeting. Consequently, the amount of R$231.2 million recognized as of December 31, 2020 correspond to the minimum established
by law of 25.0% of the net income and the difference of R$40.8 million will be recorded in 2021 after the annual shareholders&#8217; meeting.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt">Distributions of dividends</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The following table sets
forth the distributions of dividends that we made to our shareholders in respect of our 2020, 2019 and 2018 earnings. All these amounts
distributed or to be distributed were or will be in the form of interest on shareholders&#8217; equity.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 11pt">
  <TR STYLE="height: 10.25pt; vertical-align: top">
    <TD STYLE="width: 37%; padding-top: 1.55pt; padding-left: 5.75pt; height: 10.25pt; font-family: Times New Roman,serif; line-height: 7.7pt"><FONT STYLE="font-size: 8pt"><B>Year ended December 31,</B></FONT></TD>
    <TD STYLE="width: 19%; border-bottom: black 1pt solid; padding-right: 1.45pt; height: 10.25pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.8pt"><FONT STYLE="font-size: 8pt"><B>Aggregate amount proposed</B></FONT></TD>
    <TD STYLE="width: 1%; height: 10.25pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 14%; border-bottom: black 1pt solid; padding-right: 1.55pt; height: 10.25pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.8pt"><FONT STYLE="font-size: 8pt"><B>Payment Dates</B></FONT></TD>
    <TD STYLE="width: 1%; height: 10.25pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 13%; border-bottom: black 1pt solid; padding-right: 1.55pt; height: 10.25pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.8pt"><FONT STYLE="font-size: 8pt"><B>Payment per share</B></FONT></TD>
    <TD STYLE="width: 1%; height: 10.25pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 14%; border-bottom: black 1pt solid; padding-right: 5.9pt; height: 10.25pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.8pt"><FONT STYLE="font-size: 8pt"><B>Payment per ADS</B></FONT></TD></TR>
  <TR STYLE="height: 8.75pt; vertical-align: top">
    <TD STYLE="height: 8.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.35pt; height: 8.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">(<I>in millions of reais</I>)</FONT></TD>
    <TD STYLE="height: 8.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 8.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 8.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 8.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 8.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.85pt; height: 8.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">(<I>in reais</I>)</FONT></TD></TR>
  <TR STYLE="height: 8.75pt; vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 5.75pt; height: 8.75pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">2020</FONT></TD>
    <TD STYLE="padding-right: 1.35pt; height: 8.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">272.0</FONT></TD>
    <TD STYLE="height: 8.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 8.75pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">June 28, 2021</FONT></TD>
    <TD STYLE="height: 8.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 8.75pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 8pt">0.40</FONT></TD>
    <TD STYLE="height: 8.75pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.85pt; height: 8.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">0.40</FONT></TD></TR>
  <TR STYLE="height: 9.15pt; vertical-align: top">
    <TD STYLE="padding-left: 5.75pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">2019</FONT></TD>
    <TD STYLE="padding-right: 1.35pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">941.0</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.45pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">May 29, 2020</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">1.38</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.8pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">1.38</FONT></TD></TR>
  <TR STYLE="height: 9.2pt; vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 5.75pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">2018</FONT></TD>
    <TD STYLE="padding-right: 1.35pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">792.2</FONT></TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.45pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">June 28, 2019</FONT></TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.5pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">1.16</FONT></TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.8pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">1.16</FONT></TD></TR>
</TABLE>
<P STYLE="font: 9pt Times New Roman,serif; margin: 9pt 0pt 10pt; text-align: justify; text-indent: 18pt">We intend to declare
and pay dividends and/or interest on shareholders&#8217; equity, as required by Brazilian Corporate Law, our bylaws and our dividend policy.
Our board of directors may propose the distribution of interest on shareholders&#8217; equity, calculated based on our semi-annual or
quarterly financial statements. The declaration of dividends is annual, including dividends in excess of the mandatory distribution, and
requires approval by the vote of the majority of the holders of our common shares. The proposed distribution of dividends should consider
(i) the need for investments to universalize basic sanitation services; (ii) the achievement of our corporate purpose, as set forth in
our bylaws; (iii) the cash generation and cash requirements; and (iv) our economic and financial sustainability. The amount of any distributions

will depend on many factors, such as our results of operations, financial condition, cash requirements, prospects and other factors deemed
relevant by our board of directors and shareholders. Within the context of our tax planning, we may in the future continue to determine
that it is in our best interest to distribute interest on shareholders&#8217; equity.</P>


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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9.5pt"></TD><TD STYLE="width: 21.9pt"><FONT STYLE="color: #010000; letter-spacing: -0.05pt">B.</FONT></TD><TD>Significant Changes</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Other than as disclosed
in this annual report, no significant change has occurred since the date of the audited financial statements included in this annual report.</P>

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<TD STYLE="width: 1pt"></TD><TD STYLE="width: 69.55pt"><FONT STYLE="color: #010000">ITEM 9.</FONT></TD><TD><A NAME="a_011"></A>THE OFFER AND LISTING</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9.55pt"></TD><TD STYLE="width: 22.3pt"><FONT STYLE="font-size: 9pt; color: #010000; letter-spacing: -0.05pt"><B>A.</B></FONT></TD><TD><FONT STYLE="font-size: 9pt"><B>Offer and Listing Details</B></FONT></TD></TR></TABLE>

<P STYLE="font: 8.5pt Times New Roman,serif; margin: 0.2pt 0 10pt"><B>&nbsp;</B></P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Market for our Common Shares</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our common shares have
been listed on the S&atilde;o Paulo Stock Exchange (B3) under the trading symbol &#8220;SBSP3&#8221; since June 4, 1997 and, starting
on April&nbsp;24, 2002, have been included in the <I>Novo Mercado </I>segment of that exchange.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Market of our ADSs</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our ADSs, each of which represents one of our common shares are listed
on the NYSE under the trading symbol &#8220;SBS.&#8221;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9.55pt"></TD><TD STYLE="width: 21.8pt"><FONT STYLE="color: #010000; letter-spacing: -0.05pt">B.</FONT></TD><TD>Plan of Distribution</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Not applicable.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9.55pt"></TD><TD STYLE="width: 22.3pt"><FONT STYLE="color: #010000; letter-spacing: -0.05pt">C.</FONT></TD><TD>Markets</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 9pt"><B>Trading on the Brazilian Stock Exchange</B></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our common shares are
traded on the B3, the only Brazilian stock exchange that trades shares. Trading on the B3 is limited to brokerage firms and a limited
number of authorized entities. The CVM and the B3 have discretionary authority to suspend trading in shares of a particular issuer under
certain circumstances.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Trading on the B3 is
conducted between 10:00 a.m. to 5:55 p.m. The B3 also permits trading from 5:30 p.m. to 6:00 p.m. during a different trading period called
the &#8220;after market.&#8221; The after-market session is restricted to certain stocks that were traded in the portfolios IBOV and/or
IBrX and that were traded on the same day during the regular negotiation. Trading during aftermarket is subject to regulatory limits on
price volatility and on the volume of shares transacted through internet brokers.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In order to maintain
better quality control over the fluctuation of its index, the B3 has adopted a &#8220;circuit breaker&#8221; system pursuant to which
trading sessions are suspended (i) for a period of 30 minutes whenever the index of this stock exchange falls more than 10% from the index
registered for the previous day; (ii)&nbsp;for one hour if the index of this stock exchange falls 15% or more from the index registered
for the previous day, after the reopening of trading; and (iii)&nbsp;for a certain period of time to be defined by the B3, if the index
of this stock exchange falls 20% or more from the index registered for the previous day, after the reopening of trading. The minimum and
maximum price is based on a reference price for each asset, which will be the previous session&#8217;s closing quote, when considering
the asset at the beginning of the day before the first trade, or the price of the day&#8217;s first trade. The asset&#8217;s reference
price will be altered during the session if there is an auction sparked by the intraday limit being breached. In this case the reference
price will become whatever results from the auction.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The B3 settles the sale
of shares three business days after they have taken place, without monetary adjustment of the purchase price. The shares are paid for
and delivered through a settlement agent affiliated with the B3. The B3 performs multilateral compensation for both the financial obligations
and the delivery of shares. According to the B3&#8217;s regulations, financial settlement is carried out by the Central Bank&#8217;s reserve
transfer system. The securities are transferred by the B3&#8217;s custody system. Both delivery and payment are final and irrevocable.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Trading on the B3
is significantly less liquid than trading on the NYSE or other major exchanges in the world. Although any of the outstanding shares of
a listed company may trade on the B3, in most cases fewer than half of the listed shares are actually available for trading by the public,
the remainder being held by a controlling group or by government entities.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Trading on the B3
by a holder not deemed to be domiciled in Brazil for Brazilian tax and regulatory purposes, or a &#8220;non-Brazilian holder,&#8221; is
subject to certain limitations under Brazilian foreign investment regulations. With limited exceptions, non-Brazilian holders may trade
on Brazilian stock exchanges in accordance with the requirements of CMN Resolution No. 4,373/2014, which requires that securities held
by non-Brazilian holders be maintained in the custody of financial institutions authorized by the Central Bank and by the CVM or in deposit
accounts with financial institutions. In addition, Resolution No. 4,373/2014 requires non-Brazilian holders to restrict their securities
trading to transactions on the B3 or qualified over-the-counter markets. With limited exceptions, non-Brazilian holders may not transfer
the ownership of investments made under Resolution No. 4,373/2014 to other non-Brazilian holders through a private transaction. See &#8220;Item
10.E. Taxation&#8212;Brazilian Tax Considerations&#8212;Taxation of Gains&#8221; for a description of certain tax benefits extended to
non-Brazilian holders who qualify under Resolution No. 4,373/2014.</P>




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<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">The Novo Mercado Segment</P>
<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Since April 24, 2002,
our common shares have been listed on the Novo Mercado segment of the B3. The Novo Mercado is a listing segment designed for the trading
of shares issued by companies that voluntarily undertake to abide by certain additional corporate governance practices and disclosure
requirements in addition to those already required under Brazilian law. A company with shares listed on the Novo Mercado must follow good
practices of corporate governance. These rules generally increase shareholders&#8217; rights and enhance the quality of information provided
to shareholders. On April 18, 2002, June 19, 2006, April 23, 2012 and April 27, 2018 our shareholders approved changes to our bylaws to
comply with the Novo Mercado requirements.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In addition to the obligations imposed by current Brazilian law,
a company listed on the <I>Novo Mercado </I>is obligated to, among others:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.85pt">maintain only common shares;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.85pt">hold public offerings of shares in a manner favoring diversification of the company&#8217;s
shareholder base and broader access to retail investors;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.85pt">grant tag along rights for all shareholders in connection with a transfer of control
of the company;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.85pt">limit the term of all members of the board of directors to two years;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.85pt">hold a tender offer by the company&#8217;s controlling shareholder (the minimum
price of the shares to be offered will be determined by an appraisal process) if it elects to delist from the Novo Mercado, unless a waiver
is granted by the company&#8217;s shareholders;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.85pt">maintain a related party transactions policy, including (i) the criteria to be
followed in the performance and approval of related party transactions, (ii) the procedures for identifying conflicts of interest and
establishing voting restrictions for conflicted shareholders, directors and executive officers, and (iii) the procedures for identifying
related parties and related party transactions;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.85pt">the chairman of the board of directors is prohibited from simultaneously holding
the position of chief executive officer;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.85pt">the board of directors must disclose its opinion on takeover proposals within
15 days from the presentation of the proposal;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.85pt">relevant facts, notices to market or to shareholders and press releases must be
made in English simultaneously with the disclosure made in Portuguese;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.85pt">ensure that at least two or 20.0% (whichever is greater) of the members of the
board of directors are independent, as defined under the Novo Mercado regulation;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.85pt">maintain a minimum free float of at least (i) 25.0% of the capital stock of the
company, or (ii) 15.0% of the capital stock of the company, in the event that the average daily trading volume is equal to or greater
than R$25.0 million;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.85pt">the company must have an internal audit committee;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.85pt">disclose information on the share ownership of controlling shareholders and certain
related parties on a monthly basis;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.85pt">resolve and require the shareholders, directors, and members of the fiscal committee
of the company to resolve any and all disputes among them by arbitration before the Chamber of Market Arbitration (<I>C&acirc;mara de
Arbitragem do Mercado</I>); and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.85pt">the company must adopt and publish a code of conduct approved by the board of
directors, as well as, policies for (i) compensation; (ii)&nbsp;election of board and committee members; (iii) risk management; (iv) related
party transactions; and (v) the purchasing and trading of securities.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt"><FONT STYLE="letter-spacing: -0.5pt">Companies</FONT>
already listed in the Novo Mercado segment have until April 2021 to make the necessary changes in order to comply with these new rules.
We are working to implement such changes and believe that such implementation will be completed by the April 2021 deadline.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Regulation of Brazilian Securities Markets</I></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The Brazilian securities
markets are principally governed by Law No. 6,385/1976 of December 7, 1976, and the Brazilian Corporate Law, each as amended and supplemented,
and by regulations issued by the CVM, which has regulatory authority over the stock exchanges and securities markets generally, by the
CMN, and by the Central Bank, which has licensing authority over brokerage firms and regulates foreign investment and foreign exchange
transactions. These laws and regulations, among others, provide for disclosure requirements applicable to issuers of traded securities,
protection of minority shareholders and criminal penalties for insider trading and price manipulation. They also provide for licensing
and oversight of brokerage firms and governance of the Brazilian stock exchanges. Nevertheless, the Brazilian securities markets are not
as highly regulated and supervised as the U.S. securities markets.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Under Brazilian
Corporate Law, a company is either public (<I>companhia aberta</I>), such as we are, or closely held (<I>companhia fechada</I>). All public
companies, including us, are registered with the CVM and are subject to reporting requirements. A company registered with the CVM may
have its securities traded on the Brazilian stock exchanges or in the Brazilian over-the-counter market. Our common shares are listed
and traded on the B3 and may be traded privately subject to certain limitations.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">To be listed on a Brazilian
stock exchange a company must apply for registration with the CVM and the stock exchange where the head office of the company is located.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We have the option to
ask that trading in our securities on the B3 be suspended in anticipation of a material announcement. Trading may also be suspended on
the initiative of the B3 or the CVM, among other reasons, based on or due to a belief that a company has provided inadequate information
regarding a material event or has provided inadequate responses to the inquiries by the CVM or the S&atilde;o Paulo Stock Exchange.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The Brazilian over-the-counter
market consists of direct trades between individuals in which a financial institution registered with the CVM serves as intermediary.
No special application, other than registration with the CVM, is necessary for securities of a public company to be traded in this market.
The CVM requires that it be given notice of all trades carried out in the Brazilian over-the-counter market by the respective intermediaries.</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Trading on the B3 by
non-residents of Brazil is subject to limitations under Brazilian foreign investment and tax legislation. The Brazilian custodian for
our common shares underlying the ADSs must, on behalf of the depositary for our ADRs, obtain registration from the Central Bank to remit
U.S. dollars abroad for payments of dividends, any other cash distributions, or upon the disposition of the shares and sales proceeds
thereto. In the event that a holder of ADSs exchanges ADSs for common shares, the holder will be entitled to continue to rely on the custodian&#8217;s
registration for five business days after the exchange. Thereafter, the holder may not be able to obtain and remit U.S. dollars abroad
upon the disposition of our common shares, or distributions relating to our common shares, unless the holder obtains a new registration.
See &#8220;Item 10.D. Exchange Controls.&#8221;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 9pt Times New Roman,serif; margin-top: 3.6pt; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9.55pt"></TD><TD STYLE="width: 22.35pt"><FONT STYLE="color: #010000; letter-spacing: -0.05pt">D.</FONT></TD><TD>Selling Shareholders</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Not applicable.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9.5pt"></TD><TD STYLE="width: 21.9pt"><FONT STYLE="color: #010000; letter-spacing: -0.05pt">E.</FONT></TD><TD>Dilution</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Not applicable.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9.5pt"></TD><TD STYLE="width: 23.65pt"><FONT STYLE="color: #010000; letter-spacing: -0.05pt">F.</FONT></TD><TD>Expenses of the Issue</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Not applicable.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1pt"></TD><TD STYLE="width: 67.35pt"><FONT STYLE="color: #010000">ITEM 10.</FONT></TD><TD><A NAME="a_012"></A>ADDITIONAL INFORMATION</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9.55pt"></TD><TD STYLE="width: 22.35pt"><FONT STYLE="font-size: 9pt; color: #010000; letter-spacing: -0.05pt"><B>A.</B></FONT></TD><TD><FONT STYLE="font-size: 9pt"><B>Share Capital</B></FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Not applicable.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0.05pt; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9.5pt"></TD><TD STYLE="width: 21.85pt"><FONT STYLE="color: #010000; letter-spacing: -0.05pt">B.</FONT></TD><TD>Memorandum and Articles of Association</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The following is a
summary of the material terms of our common shares, including related provisions of our bylaws and Brazilian Corporate Law. This description
is qualified by reference to our bylaws and to Brazilian law.</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: left">Corporate Purposes</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">We are a mixed capital
company (<I>sociedade de economia mista</I>) of unlimited duration, incorporated on September 6, 1973, with limited liability, duly organized
and operating under Brazilian Corporate Law. As set forth in Article 2 of our bylaws, our corporate purpose is to render basic sanitation
services, aimed at the universalization of basic sanitation in the state of S&atilde;o Paulo without harming our long-term financial sustainability.
Our activities comprise water supply, sanitary sewage services, urban rainwater management and drainage services, urban cleaning services,
solid waste management services and related activities, including the planning, operation, maintenance and commercialization of energy,
and the commercialization of services, products, benefits and rights that directly or indirectly arise from our assets, operations and
activities. We are allowed to act, in a subsidiary form, in other Brazilian locations and abroad.</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Directors&#8217; Powers</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">In addition to the general
provisions of Brazilian law, our Board of Director&#8217;s Internal Charter contains the specific provisions set out below regarding a
director&#8217;s power to vote on a proposal, arrangement or contract in which that director has a material interest. Under Brazilian
Corporate Law, a director or an executive officer is prohibited from voting in any meeting or with respect to any transaction in which
that director or executive officer has a conflict of interest with the company and must disclose the nature and extent of the conflicting
interest to be recorded in the minutes of the meeting. In any case, a director or an executive officer may not transact any business with
the company, including any borrowing, except on reasonable or fair terms and conditions that are identical to the terms and conditions
prevailing in the market or offered by third parties.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">According to our Board
of Director&#8217;s Internal Charter, when a matter involves a conflict of interest with ours or a particular interest in the matter,
each member of the Board of Directors shall (i) declare his impediment in a timely manner, as soon as he becomes aware of the fact, (ii)
refrain from intervening in the matter in discussion or deliberation, (iii) include the fact in the minutes of the meeting, and (iv) abstain
from discussions and deliberations.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Under our bylaws, our
shareholders are responsible for establishing the compensation we pay to the members of our board of directors, members of the fiscal
committee and the executive officers.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Pursuant to Brazilian
Corporate Law, each member of our board of executive officers must be a resident in Brazil. Our bylaws do not establish any mandatory
retirement age limit.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">See also &#8220;Item 6.A. Directors and Senior Management.&#8221;</P>




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<P STYLE="font: bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt">Description of Common Shares</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">General</P>
<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Each common share entitles
the holder thereof to one vote at our annual or special shareholders&#8217; meetings. According to the Brazilian Corporate Law and CVM
regulation, our shareholders&#8217; meetings must be called by publication of a notice in the <I>Di&aacute;rio Oficial do Estado de S&atilde;o
Paulo</I>, the official government publication of the State of S&atilde;o Paulo, and in a newspaper of general circulation in our principal
place of business (in our case, the publication &#8220;<I>Valor Econ&ocirc;mico</I>&#8221;), currently the city of S&atilde;o Paulo, at
least fifteen days prior to the meeting. The quorum to hold shareholders&#8217; meetings on first call requires the attendance of shareholders,
either in person or by proxy, representing at least 25.0% of the shares entitled to vote and, on second call, the meetings can be held
with the attendance of shareholders, also either in person or by proxy, representing any number of shares entitled to vote.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Under Brazilian Corporate
Law, our common shares are entitled to dividends or other distributions made in respect of our common shares in proportion to their share
of the amount available for the dividend or distribution. See &#8220;Item 8A. Financial Statements and Other Financial Information&#8212;Dividends
and Dividend Policy&#8221; for a more complete description of payment of dividends and other distributions on our common shares. In addition,
upon any liquidation of our Company, our common shares are entitled to our remaining capital after paying our creditors in proportion
to their ownership interest in us.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">In principle, a change
in shareholder rights, such as the reduction of the compulsory minimum dividend, is subject to a favorable vote of the shareholders representing
at least one half of our voting shares. Under some circumstances that may result in a change in the shareholder rights, such as the creation
of preferred shares, Brazilian Corporate Law requires the approval of a majority of the shareholders who would be adversely affected by
the change attending a special meeting called for such reason. It should be emphasized, however, that our bylaws expressly prevent us
from issuing preferred shares. Brazilian Corporate Law specifies other circumstances where a dissenting shareholder may also have appraisal
rights.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">According to Brazilian
Corporate Law, neither a company&#8217;s bylaws nor actions taken at a general meeting of shareholders may deprive a shareholder of certain
rights, such as:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">the right to participate in the distribution of profits;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">the right to participate equally and ratably in any remaining residual assets in
the event of liquidation of the company;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">the right to supervise the management of the corporate business as specified in
Brazilian Corporate Law;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">the right to preemptive rights in the event of a subscription of shares, debentures
convertible into shares or subscription bonuses (except in some specific circumstances under Brazilian law); and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">the right to withdraw from the company in the cases specified in Brazilian Corporate
Law.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Pursuant to Brazilian
Corporate Law and our bylaws, each of our common shares carries the right to one vote at our shareholders&#8217; meetings. We may not
restrain or deny that right without the consent of the holders of a majority of the shares affected.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Neither Brazilian Corporate Law nor our bylaws expressly address:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">staggered terms for directors;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">cumulative voting, except as described below; or</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">measures that could prevent a takeover attempt.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">However, under the laws of the State of S&atilde;o Paulo, the
State is required to own at least a majority of our outstanding common shares.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">According to Brazilian
Corporate Law and its regulations, shareholders representing at least 10 percent of our capital, may request that a multiple voting procedure
be adopted to entitle each share to as many votes as there are board members and to give each shareholder the right to vote cumulatively
for only one candidate or to distribute their votes among several candidates. Pursuant to Brazilian Corporate Law, shareholder action
must be taken at a shareholders meeting, duly called for and not by written consent.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In addition, shareholders owning at least 15.0% of the capital may
request the right to elect, separately a member of the Board of Directors.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt">Preemptive Rights</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Each of our shareholders
has a general preemptive right to subscribe for shares or securities convertible into shares in any capital increase, in proportion to
his or her ownership interest in us, except in the event of the grant and exercise of any option to acquire shares of our capital stock.
The preemptive rights are valid for a 30-day period from the publication of the announcement of the capital increase. Shareholders are
also entitled to sell this preemptive right to third parties. Under Brazilian Corporate Law, we may amend our bylaws to eliminate preemptive
rights or to reduce the exercise period in connection with a public offering of shares or an exchange offer made to acquire another company.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">In the event of a capital
increase by means of the issuance of new shares, holders of ADSs, or of common shares, would, except under circumstances described above,
have preemptive rights to subscribe for any class of our newly issued shares. However, an ADS holder may not be able to exercise the preemptive
rights relating to the common shares underlying his or her ADSs unless a registration statement under the Securities Act is effective
with respect to those rights or an exemption from the registration requirements of the Securities Act is available. See &#8220;Item 3.D.
Risk Factors&#8212;Risks Relating to Our Common Shares and ADSs&#8212;A holder of our common shares and ADSs might be unable to exercise
preemptive rights and tag-along rights with respect to the common shares.&#8221;</P>


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<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Redemption and Rights of Withdrawal</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Brazilian Corporate
Law provides that, under limited circumstances, a shareholder has the right to withdraw his or her equity interest from the company and
to receive payment for the portion of shareholder&#8217;s equity attributable to his or her equity interest. This right of withdrawal
may be exercised by dissenting our shareholders in the event that at least half of all voting shares outstanding authorize us:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">to reduce the mandatory distribution of dividends;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">to merge into another company or to consolidate with another company, subject to
the conditions set forth in Brazilian Corporate Law;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">to participate in a centralized group of companies, as defined under Brazilian
Corporate Law and subject to the conditions set forth therein;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">to change our corporate purpose;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">to split up, subject to the conditions set forth in Brazilian Corporate Law;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">creating preferred shares or increasing an existing class of preferred shares without
maintaining the existing ratio with the remaining class of preferred shares, unless when already set forth in or authorized by the bylaws;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">to transform into another type of company;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">to transfer all of our shares to another company or to receive shares of another
company in order to make the company whose shares are transferred a wholly owned subsidiary of such company, known as <I>incorpora&ccedil;&atilde;o
de a&ccedil;&otilde;es</I>; or</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">to acquire control of another company at a price which exceeds the limits set forth
in Brazilian Corporate Law.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The right of withdrawal
lapses 30 days after publication of the minutes of the shareholders&#8217; meeting that approved a corporate action described above. We
would be entitled to reconsider any action giving rise to withdrawal rights within 10 days following the expiration of such rights if
the withdrawal of shares of dissenting shareholders would jeopardize our financial condition. Brazilian Corporate Law allows companies
to redeem their shares at their economic value, subject to the provisions of their bylaws and certain other requirements. Our bylaws currently
do not provide that our capital stock will be redeemable at its economic value and, consequently, any redemption pursuant to Brazilian
Corporate Law would be made based on the book value per share, determined on the basis of the last balance sheet approved by the shareholders.
However, if a shareholders&#8217; meeting giving rise to redemption rights occurred more than 60 days after the date of the last approved
balance sheet, a shareholder would be entitled to demand that his or her shares be valued on the basis of a new balance sheet dated within
60 days of such shareholders&#8217; meeting.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In addition, the
rights of withdrawal in the third, fourth and eighth bullet points above may not be exercised by holders of shares if such shares (i)
are liquid, defined as being part of the Bovespa index (<I>&Iacute;ndice Bovespa</I>) or other stock exchange index (as defined by the
CVM), and (ii) are widely held, such that the controlling shareholder or companies it controls have less than 50.0% of our shares. Our
common shares are included on the Bovespa index.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">This right of withdrawal
may also be exercised in the event that the entity resulting from a stock merger as described above, consolidation or spin-off of a listed
company fails to become a listed company within 120 days of the shareholders&#8217; meeting at which such transaction was approved.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We may cancel the right of withdrawal if the payment amount has a
material adverse effect on our finances.</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Conversion Right</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Not applicable because our capital stock is only comprised of common
shares.</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Special and General Meetings</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Unlike the laws governing
corporations incorporated under the laws of the United States&#8217; state of Delaware, the Brazilian corporate law does not allow shareholders
to approve matters by written consent obtained as a response to a consent solicitation procedure. All matters subject to approval by the
shareholders must be approved in a general meeting, duly convened pursuant to the provisions of Brazilian corporate law. Shareholders
may be represented at a shareholders&#8217; meeting by attorneys-in-fact who are (i) shareholders of the corporation, (ii) a Brazilian
attorney, (iii) a member of management or (iv) a financial institution.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">General shareholders&#8217;
meetings shall be called, convened and deliberated under Brazilian Corporate Law to address all matters of interest to the company. General
shareholders&#8217; meetings may be called by publication of a notice in the <I>Di&aacute;rio Oficial do Estado de S&atilde;o Paulo</I>
and in a newspaper of general circulation in our principal place of business, and the first call should be made at least 15 days prior
to the meeting. In our case, the first call is made 30 days in advance, as recommended by the CVM. The second call should be made at least
8 days in advance, if quorum is not reached, pursuant to the Brazilian Corporate Law.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">At duly called and convened
meetings, our shareholders are empowered to take any action regarding our business. Shareholders have the exclusive right, during our
annual shareholders&#8217; meetings required to be hold within 120 days of the end of our fiscal year, to approve our financial statements
and to determine the allocation of our net income and the distribution of dividends related to the fiscal year immediately preceding the
meeting. The members of our board of directors are generally elected at annual shareholders&#8217; meetings. However, according to Brazilian
corporate law, they can also be elected at extraordinary shareholders&#8217; meetings. At the request of shareholders holding a sufficient
number of shares, a fiscal committee can be established and its members elected at any shareholders&#8217; meeting.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">A special shareholders&#8217;
meeting may be held concurrently with the annual shareholders&#8217; meeting and at other times during the year. Our shareholders may take the following actions, among others,
exclusively at shareholders&#8217; meetings:</P>


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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">election and dismissal of the members of our board of directors and our fiscal
committee, if the shareholders have requested the setup of the latter;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">approval of the aggregate compensation of the members of our board of directors
and board of executive officers, as well as the compensation of the members of the fiscal committee;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">amendment of our bylaws;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">approval of our merger, consolidation or spin-off;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">approval of our dissolution or liquidation, as well as the election and dismissal
of liquidators and the approval of their accounts;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">granting stock awards and approval of stock splits or reverse stock splits;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">approval of stock option plans for our management and employees, as well as for
the management and employees of other companies directly or indirectly controlled by us;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">approval, in accordance with the proposal submitted by our board of directors,
of the distribution of our net income and payment of dividends;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">authorization to delist from the Novo Mercado and to become a private company,
except if the cancellation is due to a breach of the Novo Mercado;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">regulations by management, and to retain a specialized firm to prepare a valuation
report with respect to the value of our shares, in any such events;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">approval of our management accounts and our financial statements;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">approval of any primary public offering of our shares or securities convertible
into our shares; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 4.65pt; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">deliberate upon any matter submitted by the board of directors.</TD></TR></TABLE>

<P STYLE="font: bold 9pt Times New Roman,serif; margin: 4.65pt 0 10pt 0pt">Limitations on Rights to Own Securities</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">There are no limitations
under Brazilian law and our bylaws on the rights of non-residents or foreign shareholders to own securities, including the rights of such
non-resident or foreign shareholders to hold or exercise voting rights.</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 10pt">Equal Treatment Provisions</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Pursuant to our
bylaws and the <I>Novo Mercado </I>regulations, any party that acquires our control must extend a tender offer for the shares held by
non-controlling shareholders at the same conditions and purchase price paid to the controlling shareholder. In addition, State Law No.
119/1973, which created our Company, requires the State to hold the majority of our shares at all times.</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 10pt">Reserves</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">General</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The Brazilian Corporate
Law provides that all discretionary allocations of &#8220;adjusted income&#8221; are subject to shareholder approval and may be added
to capital or distributed as dividends in subsequent years. In the case of our capital reserve and the legal reserve, they are also subject
to shareholder approval; however, the use of their respective balances is restricted to being added to capital or absorbed by losses.
They cannot be used as a source for income distribution to shareholders.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Investment Reserve</I></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our investment reserve
is composed specifically of internal funds for expansion of water and sewage service systems. As of December 31, 2020, we had an investment
reserve of R$6,751.3 million.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt"><I>Legal Reserve</I></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Under Brazilian Corporate
Law, we are required to record a legal reserve to which we must allocate 5% of the adjusted net income each year until the amount of the
reserve equals 20.0% of paid-in capital. Any accumulated deficit may be charged against the legal reserve. As of December 31, 2020, the
balance of our legal reserve was R$1,417.1 million.</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt">Arbitration</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In connection with our listing
with the <I>Novo Mercado</I> segment of the B3, we, our shareholders, directors and officers have undertaken to refer to arbitration
any and all disputes or controversies arising out of the <I>Novo Mercado </I>rules or any other corporate matters. See &#8220;Item 9.C.
Markets.&#8221; Under our bylaws, any dispute among us, our shareholders and our management with respect to the application of <I>Novo
Mercado </I>rules, the Brazilian Corporate Law, the application of the rules and regulations regarding Brazilian capital markets, will
be resolved by arbitration conducted pursuant to the B3 Arbitration Rules in the Market Arbitration Chamber. Any dispute among shareholders,
including holders of ADSs, and any dispute between us and shareholders, including holders of ADSs, will also be submitted to arbitration.</P>


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<P STYLE="font: bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Options</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">There are currently no outstanding options to purchase any of our
common shares.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9.55pt"></TD><TD STYLE="width: 22.3pt"><FONT STYLE="color: #010000; letter-spacing: -0.05pt">C.</FONT></TD><TD><FONT STYLE="font-weight: normal">Material Contracts</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">For a description of
the material contracts entered into by the State and us, see &#8220;Item 7.B. Related Party Transactions&#8212;Transactions with the State
of S&atilde;o Paulo&#8221; and &#8220;Item 7.B. Related Party Transactions&#8212;Agreements with the State.&#8221;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9.5pt"></TD><TD STYLE="width: 22.4pt"><FONT STYLE="color: #010000; letter-spacing: -0.05pt">D.</FONT></TD><TD>Exchange Controls</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The right to convert
dividend or interest payments and proceeds from the sale of shares into foreign currency and to remit such amounts outside Brazil is subject
to restrictions under foreign investment legislation which generally requires, among other things, that the relevant investments have
been registered with the Central Bank and the CVM. Such restrictions on the remittance of foreign capital abroad may hinder or prevent
the custodian for our common shares represented by our ADSs or the holders of our common shares from converting dividends, distributions
or the proceeds from any sale of these shares into U.S. dollars and remitting the U.S. dollars abroad. Holders of our ADSs could be adversely
affected by delays in, or refusal to grant any, required government approval to convert Brazilian currency payments on the common shares
underlying our ADS and to remit the proceeds abroad.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Accordingly, the
proceeds from the sale of ADSs by ADR holders outside Brazil are not subject to Brazilian foreign investment controls, and holders of
the ADSs are entitled to favorable tax treatment under certain circumstances. See &#8220;Item 3.D. Risk Factors&#8212;Risks Relating to
Our Common Shares and ADSs&#8212; Investors who exchange ADSs for common shares may lose their ability to remit foreign currency abroad
and to obtain Brazilian tax advantages&#8221; and &#8220;Item 10.E. Taxation&#8212;Brazilian Tax Considerations.&#8221;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Since March 30, 2015,
CMN Resolution No. 4,373/2014, of September 29, 2014, has been in full effect, providing for the issuance of depositary receipts in foreign
markets in respect to shares of Brazilian issuers. The CMN Resolution No. 4,373/2014, among other acts, revoked CMN Resolution No. 1,927/1992,
of May 18, 1992, CMN Resolution No. 1,289/1987, of March 20, 1987, and CMN Resolution No. 2,689/2000, of January 26, 2000. Under Brazilian
law relating to foreign investment in the Brazilian capital markets, foreign investors registered with the CVM and acting through authorized
custodial accounts managed by local agents may buy and sell shares on Brazilian stock exchanges without obtaining separate certificates
of registration for each transaction. Foreign investors may register their investment under Law No. 4,131/1962, of September 3, 1962,
as amended, or under CMN Resolution No. 4,373, of September 20, 2014.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The Law No. 4,131/1962
is the main legislation concerning investment of direct foreign capital and foreign direct equity in companies based in Brazil. It is
applicable to any amount of capital that enters Brazil in the form of foreign currency, goods or services. Foreign investment portfolios
are regulated by CMN Resolution No. 4,373/2014, CVM Instruction No. 559/2015, of March 27, 2015, which regulates the approval of ADR programs
by the CVM, and CVM Instruction No. 560/2015, of March 27, 2015, which regulates the filing of transactions and disclosure of information
by foreign investors, all reflecting the provisions of CMN Resolution No. 4,373/2014.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">As of January 1, 2016,
foreign investors that intend to be registered with the CVM shall fulfill the requirements under CVM Instruction No. 560/2015. In accordance
with CMN Resolution No. 4,373/2014 the definition of a foreign investor includes individuals, legal entities, mutual funds and other collective
investment entities, domiciled or headquartered abroad. In order to become a 4,373 Holder, a foreign investor must:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">appoint at least one representative in Brazil, with powers to perform actions relating
to its investment;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">appoint an authorized custodian in Brazil for its investments, which must be a
financial institution or entity duly authorized by the Central Bank or CVM;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">appoint a tax representative in Brazil;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">through its representative in Brazil, register itself as a foreign investor with
the CVM;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">through its representative in Brazil, register its foreign investment with the
Central Bank; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">be registered with the Federal Tax Authority (<I>Secretaria da Receita Federal</I>),
or the &#8220;RFB,&#8221; pursuant to RFB Normative Instruction No. 1,548/2015, of February 13, 2015, and RFB Normative Instruction No.
1,863/2018, of December 27, 2018.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9.55pt"></TD><TD STYLE="width: 21.85pt"><FONT STYLE="color: #010000; letter-spacing: -0.05pt">E.</FONT></TD><TD>Taxation</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">This summary contains
a description of certain Brazilian and U.S. federal income tax consequences of the purchase, ownership and disposition of common shares
or ADSs by a holder.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The summary is based
upon the tax laws of Brazil and the federal income tax laws of the United States as in effect on the date of this annual report, which
laws are subject to change, possibly with retroactive effect, regarding the U.S. federal income tax, and to differing interpretations.
Holders of common shares or ADSs should consult their own tax advisors as to the Brazilian, U.S. or other tax consequences of the purchase,
ownership and disposition of common shares or ADSs, including, in particular, the effect of any non-Brazilian, non-U.S., state or local
tax laws.</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Although there presently
is no income tax treaty between Brazil and the United States, the tax authorities of the two countries have had discussions in the past
regarding such a treaty. No assurance can be given, however, as to if or when a treaty will enter into force or how it will affect the
U.S. holders of common shares or ADSs.</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt">Brazilian Tax Considerations</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The following discussion
summarizes the principal Brazilian tax consequences of the acquisition, ownership and disposition of common shares or ADSs by a holder
that is not domiciled in Brazil for purposes of Brazilian taxation (a &#8220;non-Brazilian holder&#8221;). It is based on Brazilian laws
and regulations as currently in effect, and, therefore, any change in such law may change the consequences described below. Each non-Brazilian
holder should consult his or her own tax adviser concerning the Brazilian tax consequences of an investment in common shares or ADSs.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">A non-Brazilian holder
of ADSs may withdraw them in exchange for common shares in Brazil. Pursuant to Brazilian law, the non-Brazilian holder may invest in the
common shares under CMN Resolution 4,373/2014 or as a foreign direct investment under Law No. 4,131/1962.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Taxation of Dividends</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">As a result of the tax
legislation adopted on December 26, 1995, dividends based on profits generated after January 1, 1996, including dividends paid in kind,
payable by us in respect of common shares or ADSs, are exempt from withholding income tax. Dividends relating to profits generated prior
to January&nbsp;1, 1996 may be subject to Brazilian withholding income tax at varying rates, depending on the year the profits were generated.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Beginning in 2008, the
Brazilian accounting rules were significantly modified in order to align them with IFRS. After the issuance of such new rules, a transitory
tax regime (<I>regime tribut&aacute;rio de transi&ccedil;&atilde;o</I>), or RTT, was created mainly to ensure neutrality of the new accounting
rules in connection with the calculation and payment of corporate taxes on income. Thus, according to the RTT, Brazilian companies had,
only for purposes of calculation of their taxable profit, to use the accounting rules and criteria that existed until December 2007.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">As a result of the application
of the RTT, the accounting profit of a Brazilian company might be significantly higher (or lower) than its taxable profit. Although this
specific matter has not been expressly regulated by law, the Brazilian tax authorities issued a normative instruction stating that the
amount of dividends paid in excess of the profit of a company determined as per the accounting rules and criteria that existed until December
2007 should be subject to taxation.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">On April 14, 2014,
Law No. 12,973 was issued to, among other, terminate the Transitory Regime (RTT) and regulate how corporate taxable income should be assessed
taking as a starting point the accounting profit calculated according to the new accounting rules introduced as from 2008. Such Law states
that dividends related to all accounting profits generated between January 2008 and 31 December 2013 in excess of the established methods
and criteria in force in December 31, 2007, are not subject to withholding tax, and does not integrate the calculation of income tax and
social contribution. With reference to 2014, the law is not clear, but tax authorities state that dividends paid in excess of the profit
of a company determined as per the accounting rules and criteria that existed until December 2007 should be subject to withholding income
tax at the rate of 15%, or 25% if the non-Brazilian holder is domiciled in a country or location that does not impose income tax or where
the maximum income tax rate is lower than 20% (&#8220;Nil or Low Taxation Jurisdiction&#8221;). As of 2015, in view of the termination
of the RTT, there would be no differences between the accounting and the taxable profit, so that dividends generated since 2015 should
be fully paid with no Brazilian withholding tax implications.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Taxation of Gains</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Gains realized on disposition
of common shares are subject to income tax in Brazil, regardless of whether the sale or the disposition is made by a non-Brazilian holder
to a resident or person domiciled in Brazil. This is due to the fact that the common shares can be considered assets located in Brazil
for purposes of Law No. 10,833/2003.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Thus, gains, for purposes
of taxation of gains earned in a sale or disposition of common shares carried out on a Brazilian stock exchange (which includes transactions
carried out on the organized over-the-counter market):</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">are exempt from income tax when assessed on a non-Brazilian holder that (1) has
registered its investment in Brazil with the Central Bank under the rules of CMN Resolution No. 4,373/2014, and (2) is not a resident
of or domiciled in a Nil or Low Taxation Jurisdiction; or</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 17.85pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.05pt">are subject to income tax at a rate of 15% in the case of gains realized by a
Non-Brazilian Holder that (1) is not a 4,373 Holder, and (2) is not resident or domiciled in a Low or Nil Tax Jurisdiction; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">are subject to income tax at a rate of up to 25% in the case of gains realized
by a Non-Brazilian Holder that is resident or domiciled in a Low or Nil Tax Jurisdiction.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In these cases,
a withholding income tax at a rate of 0.005% will be applied and can later be offset with the eventual income tax due on the capital gain.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Any other gains
assessed on the disposition of the common shares that are not carried out on the Brazilian stock exchange are subject to income tax at
(i) a flat rate of 15% for a 4,373/2014 holder that is not a resident of or domiciled in a Nil or Low Taxation Jurisdiction; (ii) a flat
rate of 25.0% for a non-Brazilian holder that is a resident of or domiciled in a Nil or Low Taxation Jurisdiction; (iii) progressive rates
that may vary from 15.0% to 22.5% (15.0% for the part of the gain that does not exceed R$5.0 million, 17.5% for the part of the gain that
exceeds R$5.0 million but does not exceed R$10.0 million, 20.0% for the part of the gain that exceeds R$10.0 million but does not exceed
R$30.0 million and 22.5% for the part of the gain that exceeds R$30.0 million), for all other non-Brazilian holders. If these gains are
related to transactions conducted on the Brazilian non-organized-over-the-counter market with intermediation, withholding income tax of
0.005% shall also be applicable and can be offset with the eventual income tax due on the capital gain.</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In the case of redemption
of securities or capital reduction by a Brazilian corporation, such as ourselves, the positive difference between the amount effectively
received by the non-Brazilian holder and the corresponding acquisition cost is treated, for tax purposes, as capital gain derived from
disposition of common shares not carried out on a Brazilian stock exchange.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Any exercise of preemptive
rights relating to the common shares will not be subject to Brazilian income tax. Any gain on the sale or assignment of preemptive rights
relating to the common shares by a non-Brazilian holder of common shares will be subject to Brazilian taxation at the same rate applicable
to the sale or disposition of common shares.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">There is no assurance
that the current preferential treatment for non-Brazilian holders of common shares under CMN Resolution No. 4,373/2014 will continue in
the future or that it will not be changed in the future. Reductions in the rate of tax provided for by Brazil&#8217;s tax treaties do
not apply to the tax on gains realized on sales or exchange of common shares.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Sale of ADSs by non-Brazilian holder to another non-Brazilian
holder</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Gains realized outside
Brazil by a non-Brazilian holder on the disposition of ADSs should not be subject to Brazilian tax. As mentioned above, according to Law
No. 10,833/2003 of December 2003, or Law No. 10,833, the disposition of assets located in Brazil by a non-Brazilian holder, whether to
other non-Brazilian holder or Brazilian holders, may become subject to taxation in Brazil. Although we believe that the ADSs do not fall
within the definition of assets located in Brazil for the purposes of Law no. 10,833, considering the general and unclear scope of it
and the lack of definitive judicial court ruling to act as the leading case in respect thereto, we are unable to predict whether such
understanding will ultimately prevail in the courts of Brazil.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In case the ADSs are
considered assets located in Brazil, gains on disposition of ADSs by a non-Brazilian holder to a resident in Brazil or even to a non-
Brazilian resident may be subject to income tax in Brazil according to the rules described below for ADSs or the tax rules applicable
to common shares, as applicable.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Exchange of ADSs for common shares</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Although there is no clear
regulatory guidance, the withdrawal of ADSs in exchange for common shares is not subject to Brazilian income tax to the extent that, as
described above, ADSs do not fall within the definition of assets located in Brazil for the purposes of Law No. 10,833/2003.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Upon receipt of the underlying
common shares in exchange for ADSs, non-Brazilian holders may also elect to register with the Central Bank the U.S. dollar amount of such
preferred shares or common shares as a foreign portfolio investment under Resolution No. 4,373/2014 or as a foreign direct investment
under Law No. 4,131/1962.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt">Exchange of common shares for ADSs</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">With reference to the
deposit of common shares in exchange for ADSs, the difference between the acquisition cost of the common shares and the market price of
the common shares may be subject to Brazilian income tax at progressive rates that may vary from 15.0% to 22.5% (15.0% for the part of
the gain that does not exceed R$5.0 million, 17.5% for the part of the gain that exceeds R$5.0 million but does not exceed R$10.0 million,
20.0% for the part of the gain that exceeds R$10.0 million but does not exceed R$30.0 million and 22.5% for the part of the gain that
exceeds R$30.0 million), except for non-Brazilian holders located in a Nil or Low Taxation Jurisdiction, which, in this case, would be
subject to income tax at a flat rate of 25.0%. In some circumstances, there may be arguments to claim that this taxation is not applicable
in the case of a non-Brazilian holder that is a 4,373 Holder and is not a resident of or domiciled in a Nil or Low Taxation Jurisdiction.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Discussion on Low or Nil Taxation Jurisdictions</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">On June 24, 2008,
Law No. 11,727/2008 was enacted defining the concept of a &#8220;privileged tax regime&#8221; in connection with transactions subject
to transfer pricing and thin capitalization rules. In this conception, privileged tax regimes are more comprehensive than tax havens.
A &#8220;privileged tax regime&#8221; is considered to be a jurisdiction which: (i) does not tax income or taxes income at a maximum rate
lower than 20.0%; (ii) grants tax advantages to a non-resident entity or individual (a) without requiring substantial economic activity
in the jurisdiction of such non-resident entity or individual or (b) to the extent such non- resident entity or individual does not conduct
substantial economic activity in the jurisdiction of such non-resident entity or individual; (iii) does not tax income generated abroad,
or imposes tax on income generated abroad at a maximum rate lower than 20.0%; or (iv) restricts the ownership disclosure of assets and
ownership rights or restricts disclosure about economic transactions. On 2014 the Brazilian Revenue Service Ordinance 488 was published,
reducing from 20% to 17% the minimum threshold for certain specific cases. The reduced 17% threshold applies only to countries and regimes
aligned with international standards of fiscal transparency in accordance with rules to be established by the Brazilian tax authorities.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Notwithstanding the
fact that the &#8220;privileged tax regime&#8221; concept was enacted in connection with Brazilian transfer pricing and thin capitalization
rules, there is no assurance that Brazilian tax authorities will not attempt to apply the concept of privileged tax regimes to other types
of transactions, such as investments in the Brazilian financial and capital markets. We recommend that prospective investors consult their
own tax advisors from time to time to verify any possible tax consequences of Law No. 11,727/2008 and Ordinance 488/2014.</P>


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<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Interest Attributed to Shareholders&#8217; Equity</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">According to Brazilian
laws and our bylaws, we may opt to distribute income as interest attributed to shareholders&#8217; equity as an alternative to the payment
of dividends.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Distribution of an interest
on equity charge attributed to shareholders&#8217; equity with respect to common shares or ADSs as an alternative form of payment to shareholders,
including non-Brazilian holders of common shares or ADSs, is subject to Brazilian withholding income tax at the rate of 15% or 25%, in
case of a Nil or Low Taxation Jurisdiction holder.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Such payments, subject
to certain limitations and requirements, are deductible for Brazilian income tax purposes. This interest is limited to the daily <I>pro
rata </I>variation of the federal government&#8217;s long-term interest rate, as determined by the Central Bank from time to time, and
cannot exceed the greater of:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27.55pt"></TD><TD STYLE="width: 26.45pt">(a)</TD><TD STYLE="text-align: justify; padding-right: 15.5pt">50% of net income (after the social contribution on net profits and before the
provision for corporate income tax, and the amounts attributable to shareholders as interest on net equity) for the period with respect
to which the payment is made; or</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27.55pt"></TD><TD STYLE="width: 26.45pt">(b)</TD><TD STYLE="text-align: justify; padding-right: 15.5pt">50% of the sum of retained earnings and earnings reserves as of the date of the
beginning of the period with respect to which the payment is made.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Tax on foreign exchange
transactions (&#8220;IOF/Exchange&#8221;)</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Pursuant to Decree No.
6,306/2007, dated December 14, 2007, as amended, or Decree No. 6,306/2007, the conversion of Brazilian currency into foreign currency
(e.g., for purposes of paying dividends and interest) and the conversion of foreign currency into Brazilian currency may be subject to
the Tax on Foreign Exchange Transactions or IOF/Exchange. Currently, for most exchange transactions, the rate of IOF/Exchange is 0.38%.
However, exchange transactions carried out for the inflow of funds in Brazil for investments in the Brazilian financial and capital market
made by a foreign investor (including a Non-Resident Holder, as applicable) are subject to IOF/Exchange at a 0%. The IOF/Exchange rate
will also be 0% for the outflow of funds from Brazil related to these types of investments, including payments of dividends and interest
on shareholders&#8217; equity and the repatriation of funds invested in the Brazilian market.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The Brazilian government
may increase the rate of the IOF/Exchange to a maximum of 25.0% of the amount of the foreign exchange transaction at any time, but such
an increase would not apply retroactively.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Tax on transactions involving bonds and securities (&#8220;IOF/Bonds
Tax&#8221;)</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The IOF may also
be imposed on any transactions involving bonds and securities, including those carried out on Brazilian futures and commodities stock
exchanges. As a general rule, the rate of this tax for transactions involving common shares or ADSs is currently zero. The executive branch,
also by a Presidential Decree, may increase the IOF rate by up to 1.5% per day, but only with respect to future transactions.</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-align: justify">U.S. Federal Income Tax Considerations</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The following discussion
is a summary of certain U.S. federal income tax consequences of the acquisition, ownership and disposition of common shares or ADSs as
of the date hereof. This discussion applies only to a beneficial owner of common shares or ADSs that is a &#8220;U.S. holder.&#8221; As
used herein, the term &#8220;U.S. holder&#8221; means a beneficial owner of a common share or ADS that, for U.S. federal income tax purposes,
is:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">an individual who is a citizen or resident of the United States;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">a corporation (or other entity treated as a corporation for U.S. federal income
tax purposes) created or organized in or under the laws of the United States, any state thereof or the District of Columbia;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">an estate the income of which is subject to U.S. federal income taxation regardless
of its source; or</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.1pt">a trust if it (1) is subject to the primary supervision of a court within the United
States and one or more U.S. persons have the authority to control all substantial decisions of the trust or (2) has a valid election in
effect under applicable U.S. Treasury Department regulations to be treated as a U.S. person.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">If a partnership (or
other entity treated as a partnership for U.S. federal income tax purposes) holds common shares or ADSs, the tax treatment of a partner
will generally depend upon the status of the partner and the activities of the partnership. A U.S. holder that is a partner of a partnership
holding common shares or ADSs should consult its tax advisors.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Except where noted,
this discussion deals only with common shares or ADSs held as capital assets within the meaning of Section 1221 of the Internal Revenue
Code of 1986, as amended, or the Code, and does not deal with U.S. holders that may be subject to special U.S. federal income tax rules,
such as dealers in securities or currencies, traders in securities that elect to use a mark-to-market method of accounting for their securities
holdings, banks or other financial institutions, tax-exempt organizations, insurance companies, real estate investment trusts, regulated
investment companies, persons holding common shares or ADSs as part of a hedging, integrated, conversion or constructive sale transaction
or a straddle, persons liable for alternative minimum tax, pass-through entities and investors in a pass-through entity, persons owning
10% or more of our stock, or persons whose &#8220;functional currency&#8221; is not the U.S. dollar.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">This discussion is based upon
the provisions of the Code, and existing and proposed U.S. Treasury Department regulations, administrative pronouncements of the Internal
Revenue Service, or the IRS, and judicial decisions as of the date hereof. Such authorities may be repealed, revoked or modified so as
to result in U.S. federal income tax consequences different from those discussed below, possibly with retroactive effect. In addition,
this discussion is based, in part, upon representations made by the Depositary to us and assumes that the deposit agreement, and all
other related agreements, will be performed in accordance with their terms.</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Except as specifically
described below, this discussion assumes that we are not a passive foreign investment company, or PFIC, for U.S. federal income tax purposes.
Please see the discussion under &#8220;&#8212;Passive Foreign Investment Company Rules&#8221; below. Further, this discussion does not
address the U.S. federal estate and gift, alternative minimum tax, Medicare tax on net investment income, state, local or non-U.S. tax
consequences of acquiring, holding or disposing of common shares or ADSs.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">ADSs</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In general, for
U.S. federal income tax purposes, U.S. holders of ADSs will be treated as the owners of the underlying common shares that are represented
by such ADSs. Deposits or withdrawals of common shares by U.S. holders for ADSs will not be subject to U.S. federal income tax. However,
the U.S. Treasury Department has expressed concerns that parties involved in transactions wherein depositary shares are pre-released may
be taking actions that are inconsistent with the claiming of foreign tax credits by the holders of ADSs. Accordingly, the analysis of
the creditability of Brazilian income taxes described herein could be affected by future actions that may be taken by the U.S. Treasury
Department.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 10pt">Taxation of Dividends</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The gross amount of distributions
paid to a U.S. holder (including Brazilian taxes that are withheld, if any, and any payments of interest on shareholders&#8217; equity,
as described above under &#8220;&#8212;Brazilian Tax Considerations&#8221;) will be treated as dividend income to the extent paid out
of our current or accumulated earnings and profits, as determined under U.S. federal income tax principles. Such income generally will
be includable in a U.S. holder&#8217;s gross income as ordinary income when actually or constructively received by the U.S. holder, in
the case of common shares, or when actually or constructively received by the Depositary, in the case of ADSs. Such dividends will not
be eligible for the dividends received deduction allowed to corporations under the Code. To the extent that the amount of any distribution
exceeds our current and accumulated earnings and profits for a taxable year, the distribution will first be treated as a tax-free return
of capital to the extent of the U.S. holder&#8217;s adjusted tax basis in the common shares or ADSs, causing a reduction in such adjusted
tax basis (and thereby increasing the amount of gain, or decreasing the amount of loss, to be recognized on a subsequent disposition of
our common shares or ADSs), and thereafter as capital gain recognized on a sale or exchange. Because we do not expect to maintain calculations
of earnings and profits in accordance with U.S. federal income tax principles, U.S. holders should expect that a distribution will generally
be treated as a dividend for U.S. federal income tax purposes. Distributions of additional common shares or ADSs to U.S. holders that
are part of a pro rata distribution to all of our shareholders generally will not be subject to U.S. federal income tax.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The amount of any
dividend paid in <I>reais </I>will equal the U.S. dollar value of the <I>reais </I>received calculated by reference to the exchange rate
in effect on the date the dividend is received by the U.S. holder, in the case of common shares, or by the Depositary, in the case of
ADSs, regardless of whether the <I>reais </I>are converted into U.S. dollars. If the <I>reais </I>received as a dividend are not converted
into U.S. dollars on the date of receipt, the U.S. holder will have a tax basis in the <I>reais </I>equal to their U.S. dollar value on
the date of receipt. Any gain or loss realized on a subsequent conversion or other disposition of the <I>reais </I>will be foreign currency
gain or loss that is treated as U.S. source ordinary income or loss. If dividends paid in <I>reais</I> are converted into U.S. dollars
on the day they are received by the U.S. holder or the Depositary, as the case may be, U.S. holders generally should not be required to
recognize foreign currency gain or loss in respect of the dividend income. U.S. holders should consult their own tax advisors regarding
the treatment of any foreign currency gain or loss if any <I>reais </I>received by the U.S. holder or the Depositary or its agent are
not converted into U.S. dollars on the date of receipt.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Certain dividends received
by certain non-corporate U.S. holders may be eligible for preferential tax rates so long as (1) specified holding period requirements
are met, (2) the U.S. holder is not under an obligation (whether pursuant to a short sale or otherwise) to make related payments with
respect to positions in substantially similar or related property, (3) the company paying the dividend is a &#8220;qualified foreign corporation&#8221;
and (4) the company is not a PFIC for U.S. federal income tax purposes in the year of distribution or the prior year. We do not believe
that we were classified as a PFIC for our prior taxable year nor do we expect to be classified as a PFIC for the current taxable year.
We generally will be treated as a qualified foreign corporation with respect to our ADSs so long as the ADSs remain listed on the NYSE.
Based on existing guidance, however, it is not entirely clear whether dividends received with respect to the common shares (to the extent
not represented by ADSs) will be eligible for this treatment, because the common shares are not themselves listed on a U.S. exchange.
U.S. holders should consult their own tax advisors about the application of this preferential tax rate to dividends paid directly on common
shares.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Subject to certain complex
limitations and conditions (including a minimum holding period requirement), Brazilian income taxes withheld on dividends, if any, may
be treated as foreign income taxes eligible for credit against a U.S. holder&#8217;s U.S. federal income tax liability. Alternatively,
if a U.S. holder does not elect to claim a foreign income tax credit for any foreign taxes paid during the taxable year, all foreign income
taxes paid may instead be deducted in computing such U.S. holder&#8217;s taxable income. For purposes of calculating the foreign tax credit,
dividends paid on our common shares or ADSs will be treated as income from sources outside the United States. For the purposes of the
U.S. foreign tax credit limitations, the dividends paid by us should generally constitute &#8220;passive category income&#8221; for most
U.S. holders. The rules governing the foreign tax credit are complex. U.S. holders should consult their tax advisors regarding the availability
of the foreign tax credit under their particular circumstances.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Taxation of Capital Gains</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">For U.S. federal income tax purposes,
a U.S. holder generally will recognize taxable gain or loss on any sale, exchange or other taxable disposition of a common share or ADS
in an amount equal to the difference between the U.S. dollar value of the amount realized for the common share or ADS and the U.S. holder&#8217;s
adjusted tax basis in the common share or ADS, determined in U.S. dollars. Such gain or loss will generally be capital gain or loss.
The capital gain or loss will be long-term capital gain or loss if at the time of sale, exchange or other taxable disposition the U.S.
holder has held our common shares or ADSs for more than one year. Capital gains of individuals derived with respect to capital assets
held for more than one year are eligible for reduced rates of taxation. The deductibility of capital losses is subject to limitations.
Any gain or loss recognized by a U.S. holder will generally be treated as U.S. source gain or loss. Consequently, a U.S. holder may not
be able to use the foreign tax credit arising from Brazilian income tax imposed, if any, on the disposition of a common share or ADS
unless such credit can be applied (subject to applicable limitations) against U.S. federal income tax due on other income treated as
derived from foreign sources.</P>


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<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 10pt">Passive Foreign Investment Company Rules</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Based upon our current
and projected income, assets, activities and business plans, we do not expect the common shares or ADSs to be considered shares of a PFIC
for our current fiscal year (although the determination cannot be made until the end of such fiscal year), and we intend to continue our
operations in such a manner that we do not expect to be classified as a PFIC in the foreseeable future. However, because the determination
of whether the common shares or ADSs constitute shares of a PFIC will be based upon the composition of our income, assets and the nature
of our business, as well as the income, assets and business of entities in which we hold at least a 25% interest, from time to time, and
because there are uncertainties in the application of the relevant rules, there can be no assurance that the common shares or ADSs will
not be considered shares of a PFIC for any fiscal year. If the common shares or ADSs were shares of a PFIC for any fiscal year, U.S. holders
(including certain indirect U.S. holders) may be subject to adverse tax consequences, including the possible imposition of an interest
charge on gains or &#8220;excess distributions&#8221; allocable to prior years in the U.S. holder&#8217;s holding period during which
we were determined to be a PFIC. If we are deemed to be a PFIC for a taxable year, dividends on our common shares or ADSs would not be
qualified dividend income eligible for preferential rates of U.S. federal income taxation. In addition, a U.S. holder that owns common
shares or ADSs during any taxable year that we are treated as a PFIC would generally be required to file IRS form 8621. U.S. holders should
consult their own tax advisors regarding the application of the PFIC rules (including any information reporting requirements in connection
therewith) to the common shares or ADSs.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt">Information Reporting and Backup Withholding</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In general, information
reporting requirements will apply to dividends in respect of our common shares or ADSs or the proceeds received on the sale, exchange,
or redemption of our common shares or ADSs, in each case to the extent treated as being paid within the United States (and in certain
cases, outside of the United States) to a U.S. holder unless a U.S. holder establishes its status as an exempt recipient, and backup withholding
may apply to such amounts if the U.S. holder does not establish its status as an exempt recipient or fails to provide a correct taxpayer
identification number and certify that such U.S. holder is not subject to backup withholding. The amount of any backup withholding from
a payment to a U.S. holder will be allowed as a refund or credit against such U.S. holder&#8217;s U.S. federal income tax liability provided
the U.S. holder timely furnishes the required information to the IRS.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In addition, U.S. holders
should be aware that additional reporting requirements apply with respect to the holding of certain foreign financial assets, including
stock of foreign issuers which is not held in an account maintained by a financial institution, if the aggregate value of all of such
assets exceeds US$50,000. U.S. holders should consult their own tax advisors regarding the application of the information reporting rules
to our common shares and ADSs and the application of these additional reporting requirements for foreign financial assets to their particular
situation.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9.5pt"></TD><TD STYLE="width: 23.65pt"><FONT STYLE="color: #010000; letter-spacing: -0.05pt">F.</FONT></TD><TD>Dividends and Payments Agents</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Not applicable.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0.05pt; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9.5pt"></TD><TD STYLE="width: 22.85pt"><FONT STYLE="color: #010000; letter-spacing: -0.05pt">G.</FONT></TD><TD>Statements by Experts</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Not applicable.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9.5pt"></TD><TD STYLE="width: 22.85pt"><FONT STYLE="color: #010000; letter-spacing: -0.05pt">H.</FONT></TD><TD>Documents on Display</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We are subject to the
periodic reporting and other informational requirements of the U.S. Securities Exchange Act of 1934, as amended and supplemented, or the
Exchange Act. Accordingly, we are required to file reports and other information with the SEC. You may inspect and copy reports and other
information filed by us at the public reference facilities maintained by the SEC at 100 F Street, N.W., Washington D.C. 20549. Our filings
will also be available at the SEC&#8217;s website at http://www.sec.gov. Reports and other information may also be inspected and copied
at the offices of the NYSE at 20 Broad Street, New York, New York 10005.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our website is located
at http://www.sabesp.com.br and our investor relations website is located at http://www.ri.sabesp.com.br. (These URLs are intended
to be an inactive textual reference only. They are not intended to be an active hyperlink to our website. The information on our website,
which might be accessible through a hyperlink resulting from this URL is not, and shall not be deemed to be, incorporated into this annual
report.)</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We also furnish to the
depositary annual reports in English including audited annual financial statements and reviewed quarterly financial statements in English
for each of the first three quarters of the fiscal year. We also furnish to the depositary English translations or summaries of all notices
of shareholders&#8217; meetings and other reports and communications that are made generally available to holders of common shares.</P>

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<TD STYLE="width: 9.5pt"></TD><TD STYLE="width: 23.85pt"><FONT STYLE="color: #010000; letter-spacing: -0.05pt">I.</FONT></TD><TD>Subsidiary Information</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Not applicable.</P>


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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 9pt Times New Roman,serif; margin-top: 3.35pt; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1pt"></TD><TD STYLE="width: 67.35pt"><FONT STYLE="color: #010000">ITEM 11.</FONT></TD><TD><A NAME="a_013"></A>QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin-top: 12pt; margin-right: 0pt; margin-bottom: 9pt"><B>Market Risk</B></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We are exposed to various
market risks, in particular, foreign currency risk and interest rate risk. We are exposed to foreign currency risk because a substantial
portion of our financial indebtedness is denominated in foreign currencies, primarily the U.S. dollar, while we generate all of our net
operating revenues in <I>reais</I>. Similarly, we are subject to interest rate risk based upon changes in interest rates, which affect
our net financial expenses. For further information on our market risks, see Note 5 to our financial statements included in this annual
report.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Exchange Rate Risk</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">As of December 31, 2020
and 2019, R$3,547.8 million and R$6,358.8 million, or 20.6% and 48.0%, respectively, of our debt obligations were denominated in foreign
currencies. As a result, we are exposed to exchange rate risks that may adversely affect our financial condition and results of operations,
as well as our ability to meet debt service obligations.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0.05pt 0 10pt 9.6pt">Exchange Rate Sensitivity</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We estimate that the
potential loss to us in connection with U.S. dollar and Yen-denominated debt that would have resulted as of December 31, 2020, 2019 and
2018 from each hypothetical instantaneous and unfavorable 1% change in the U.S. dollar and Yen against the <I>real </I>would have been
approximately R$35.5 million, R$63.6 million and R$66.7 million, respectively. Consistent with these estimates, a hypothetical instantaneous
and unfavorable 10% change in this exchange rate would have resulted in losses of approximately R$354.8 million, R$635.9 million and R$666.9
million as of December 31, 2020, 2019 and 2018, respectively.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The fluctuation of the <I>real </I>in relation to the U.S. dollar
and Yen for the years ended December 31, 2020, 2019 and 2018 were as follows:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 11pt">
  <TR STYLE="height: 9.75pt; vertical-align: top">
    <TD COLSPAN="7" STYLE="padding-right: -0.75pt; height: 9.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.8pt"><FONT STYLE="font-size: 8pt"><B>Year ended December 31,</B></FONT></TD></TR>
  <TR STYLE="height: 10.2pt">
    <TD STYLE="vertical-align: top; width: 49%; height: 10.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 1%; border-top: black 1pt solid; height: 10.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 16%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 0.05pt; padding-right: 4.5pt; height: 10.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt"><B>2020</B></FONT></TD>
    <TD STYLE="vertical-align: top; width: 1%; border-top: black 1pt solid; height: 10.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 16%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 0.05pt; padding-right: 7.5pt; height: 10.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt"><B>2019</B></FONT></TD>
    <TD STYLE="vertical-align: top; width: 1%; border-top: black 1pt solid; height: 10.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 16%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 0.05pt; padding-right: 5.65pt; height: 10.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt"><B>2018</B></FONT></TD>
    </TR>
  <TR STYLE="height: 9.2pt">
    <TD STYLE="vertical-align: top; height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 4.5pt; height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: -0.75pt; padding-left: 54.9pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><I>(in percentages)</I></FONT></TD>
    </TR>
  <TR STYLE="height: 9.15pt">
    <TD STYLE="vertical-align: top; background-color: #CCEEFF; padding-left: 5.35pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Depreciation (appreciation) of the <I>real </I>in relation to the U.S. dollar</FONT></TD>
    <TD STYLE="vertical-align: top; background-color: #CCEEFF; height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; background-color: #CCEEFF; padding-right: 4.5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">28.9</FONT></TD>
    <TD STYLE="vertical-align: top; background-color: #CCEEFF; height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; background-color: #CCEEFF; padding-right: 7.5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">4.0</FONT></TD>
    <TD STYLE="vertical-align: top; background-color: #CCEEFF; height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; background-color: #CCEEFF; padding-right: 5.7pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">17.1</FONT></TD>
    </TR>
  <TR STYLE="height: 9.15pt">
    <TD STYLE="vertical-align: top; padding-left: 5.35pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.15pt"><FONT STYLE="font-size: 8pt">Depreciation (appreciation) of the <I>real </I>in relation to the Yen</FONT></TD>
    <TD STYLE="vertical-align: top; height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 4.5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.15pt"><FONT STYLE="font-size: 8pt">35.7</FONT></TD>
    <TD STYLE="vertical-align: top; height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 7.5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.15pt"><FONT STYLE="font-size: 8pt">5.3</FONT></TD>
    <TD STYLE="vertical-align: top; height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.7pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.15pt"><FONT STYLE="font-size: 8pt">20.0</FONT></TD>
    </TR>
</TABLE>
<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0 10pt">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We have not contracted derivative financial instruments in the years
ended December 31, 2020, 2019 and 2018.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">For further information regarding foreign currency risk, see Note
5.1(a) to our 2020 financial statements included in this annual report.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">As of December 31, 2020,
2019 and 2018, we had no short-term indebtedness outstanding, other than the current portion of long-term debt.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Interest Rate Risk</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">As of December 31, 2020
and 2019, R$1,624.3 million, or 9.4%, and R$1,680.3 million, or 12.7%, respectively, of our total debt outstanding balance denominated
in <I>reais</I> was based on variable rates of interest based on the UPR, which is equivalent to the TR. In addition, as of December 31,
2020 and 2019, R$7,891.9 million, or 45.7%, and R$1,881.9 million, or 14.2%, and respectively, of our total debt denominated in <I>reais
</I>was subject to interest rates based on the CDI. As of December 31, 2020 and 2019, R$863.6 million and R$2,837.9 million, respectively,
of our foreign-currency denominated debt was based on the IADB and the IBRD variable rates of interest, which are determined based on
the cost of funding of these multilateral organizations in each period.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">As of December 31, 2020
and 2019, we did not have any derivative contracts outstanding which limited exposure to changes in the UPR or the CDI or in the IADB
or IBRD variable rates. However, we are obliged by law to invest our excess cash with financial institutions controlled by the Brazilian
government. We invest these excess funds, which totaled R$396.4 million and R$2,253.2 million as of December 31, <FONT STYLE="letter-spacing: -0.15pt">2020
and </FONT>2019, respectively, mainly in short-term instruments. As a result, our exposure to Brazilian interest rate risk is partially
limited by our <I>real</I>-denominated floating interest time deposits investments, which generally earn interest based on the CDI. In
addition to our exposure with respect to existing indebtedness, we may become exposed to interest rate volatility with respect to indebtedness
incurred in the future.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We estimate that we would
have suffered a loss over periods of one year, respectively, of up to R$172.6 million, R$132.4 million and R$131.5 million if a hypothetical
instantaneous and unfavorable change of 100 basis points in the interest rates applicable to financial liabilities as of December 31,
2020, 2019 and 2018, respectively, had occurred. Consistent with these estimates, a hypothetical instantaneous and unfavorable 1000 basis
points change in these interest rates would have resulted in losses of approximately R$1,725.9 million, R$1,324.5 million and R$1,315.3
million as of December 31, 2020, 2019 and 2018, respectively. This sensitivity analysis is based on the assumption of an unfavorable 100
basis point movement of the interest rates applicable to each homogeneous category of financial liabilities and sustained over a period
of one year, as applicable, and that such movement may or may not affect interest rates applicable to any other homogenous category of
financial liabilities.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">A homogeneous category
is defined according to the currency in which financial liabilities are denominated and assumes the same interest rate movement within
each homogeneous category (i.e., U.S. dollars). As a result, our interest rate risk sensitivity model may overstate the effect of interest
rate fluctuation on these financial instruments, as consistently unfavorable movements of all interest rates are unlikely.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The tables below provide
information about our interest rate-sensitive instruments. For variable interest rate debt, the rate presented is the weighted average
rate calculated as of December 31, 2020. For the foreign currency denominated obligations, these amounts have been converted at the selling
rates as of December 31, 2020 and do not represent
amounts which may actually be payable with respect to such obligations on the dates indicated.</P>


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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 11pt">
  <TR STYLE="height: 9.75pt; vertical-align: bottom">
    <TD COLSPAN="12" STYLE="padding-right: -0.75pt; height: 9.75pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.8pt"><FONT STYLE="font-size: 8pt"><B>As of December 31, 2020</B></FONT></TD></TR>
  <TR STYLE="height: 10.2pt; vertical-align: bottom">
    <TD COLSPAN="12" STYLE="padding-top: 0.05pt; padding-right: -0.75pt; height: 10.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt"><B>Expected maturity date</B></FONT></TD></TR>
  <TR STYLE="height: 19.3pt; vertical-align: bottom">
    <TD STYLE="width: 33%; height: 19.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 10%; border-top: black 1pt solid; border-bottom: black 1pt solid; height: 19.3pt">
    <P STYLE="font: 8pt Times New Roman,serif; margin: 0.05pt 0 0">&nbsp;</P>
    <P STYLE="font: 8pt/9.1pt Times New Roman,serif; margin: 0; text-align: right"><B>2021</B></P></TD>
    <TD STYLE="width: 1%; border-top: black 1pt solid; height: 19.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 10%; border-top: black 1pt solid; border-bottom: black 1pt solid; height: 19.3pt">
    <P STYLE="font: 8pt Times New Roman,serif; margin: 0.05pt 0 0">&nbsp;</P>
    <P STYLE="font: 8pt/9.1pt Times New Roman,serif; margin: 0; text-align: right"><B>2022</B></P></TD>
    <TD STYLE="width: 1%; border-top: black 1pt solid; height: 19.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 10%; border-top: black 1pt solid; border-bottom: black 1pt solid; height: 19.3pt">
    <P STYLE="font: 8pt Times New Roman,serif; margin: 0.05pt 0 0">&nbsp;</P>
    <P STYLE="font: 8pt/9.1pt Times New Roman,serif; margin: 0; text-align: right"><B>2023</B></P></TD>
    <TD STYLE="width: 1%; border-top: black 1pt solid; height: 19.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 10%; border-top: black 1pt solid; border-bottom: black 1pt solid; height: 19.3pt">
    <P STYLE="font: 8pt Times New Roman,serif; margin: 0.05pt 0 0">&nbsp;</P>
    <P STYLE="font: 8pt/9.1pt Times New Roman,serif; margin: 0; text-align: right"><B>2024 and after</B></P></TD>
    <TD STYLE="width: 1%; border-top: black 1pt solid; height: 19.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 10%; border-top: black 1pt solid; border-bottom: black 1pt solid; height: 19.3pt">
    <P STYLE="font: 8pt Times New Roman,serif; margin: 0.05pt 0 0">&nbsp;</P>
    <P STYLE="font: 8pt/9.1pt Times New Roman,serif; margin: 0; text-align: right"><B>Total</B></P></TD>
    <TD STYLE="width: 1%; border-top: black 1pt solid; height: 19.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 12%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 0.1pt; padding-right: 5pt; padding-left: 26.35pt; height: 19.3pt; font-family: Times New Roman,serif; line-height: 9.2pt; text-indent: -12.5pt"><FONT STYLE="font-size: 8pt"><B>Average annual interest rate</B></FONT></TD></TR>
  <TR STYLE="height: 9.4pt; vertical-align: bottom">
    <TD COLSPAN="12" STYLE="padding-right: 5.85pt; height: 9.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.4pt"><FONT STYLE="font-size: 8pt">(<I>in millions, except percentages</I>)</FONT></TD></TR>
  <TR STYLE="height: 9.05pt; vertical-align: bottom">
    <TD STYLE="padding-left: 4pt; height: 9.05pt; font-family: Times New Roman,serif; line-height: 8.05pt"><FONT STYLE="font-size: 8pt"><B>Assets</B></FONT></TD>
    <TD STYLE="height: 9.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.05pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.05pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="height: 9.15pt; vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-left: 3pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Cash equivalents denominated in <I>reais</I></FONT></TD>
    <TD STYLE="padding-right: 3.8pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">396.4</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: -0.75pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: -0.75pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: -0.75pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">396.4</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="height: 9.2pt; vertical-align: bottom">
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif; text-align: right">&nbsp;</TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="height: 9.15pt; vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-left: 3pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>Liabilities</B></FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif; text-align: right">&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="height: 18.4pt; vertical-align: bottom">
    <TD STYLE="padding-top: 0.05pt; padding-right: 9.6pt; padding-left: 12pt; height: 18.4pt; font-family: Times New Roman,serif; line-height: 9.2pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt"><B>Long-term debt (current and noncurrent portion)</B></FONT></TD>
    <TD STYLE="padding-right: 3.8pt; height: 18.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.8pt; height: 18.4pt; font-family: Times New Roman,serif; line-height: 8.2pt">&nbsp;</TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif; text-align: right">&nbsp;</TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif; text-align: right">&nbsp;</TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif; text-align: right">&nbsp;</TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif; text-align: right">&nbsp;</TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="height: 18.3pt; vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-top: 0.05pt; padding-right: 0.05pt; padding-left: 12pt; height: 18.3pt; font-family: Times New Roman,serif; line-height: 9.2pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Floating rate, denominated in <I>reais </I>indexed by TR or UPR</FONT></TD>
    <TD STYLE="padding-right: 3.8pt; height: 18.3pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">141.4</FONT></TD>
    <TD STYLE="padding-right: 3.8pt; height: 18.3pt; font-family: Times New Roman,serif; line-height: 8.2pt">&nbsp;</TD>
    <TD STYLE="padding-right: -0.75pt; height: 18.3pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt">140.8</FONT></TD>
    <TD STYLE="height: 18.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: -0.75pt; height: 18.3pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt">134.2</FONT></TD>
    <TD STYLE="height: 18.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: -0.75pt; height: 18.3pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt">1,207.9</FONT></TD>
    <TD STYLE="height: 18.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: -0.75pt; height: 18.3pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt">1,624.3</FONT></TD>
    <TD STYLE="height: 18.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.85pt; height: 18.3pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt">7.8%</FONT></TD></TR>
  <TR STYLE="height: 18.3pt; vertical-align: bottom">
    <TD STYLE="height: 18.3pt">
    <P STYLE="font: 8pt/9.05pt Times New Roman,serif; margin: 0 0 0 3pt">Floating rate, denominated in <I>reais </I>indexed by</P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0.05pt 0 0 12pt">TJLP</P></TD>
    <TD STYLE="padding-right: 3.8pt; height: 18.3pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">243.1</FONT></TD>
    <TD STYLE="padding-right: 3.8pt; height: 18.3pt; font-family: Times New Roman,serif; line-height: 8.2pt">&nbsp;</TD>
    <TD STYLE="padding-right: -0.75pt; height: 18.3pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.05pt"><FONT STYLE="font-size: 8pt">210.9</FONT></TD>
    <TD STYLE="height: 18.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: -0.75pt; height: 18.3pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.05pt"><FONT STYLE="font-size: 8pt">198.4</FONT></TD>
    <TD STYLE="height: 18.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: -0.75pt; height: 18.3pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.05pt"><FONT STYLE="font-size: 8pt">866.8</FONT></TD>
    <TD STYLE="height: 18.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: -0.75pt; height: 18.3pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.05pt"><FONT STYLE="font-size: 8pt">1,519.2</FONT></TD>
    <TD STYLE="height: 18.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.85pt; height: 18.3pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.05pt"><FONT STYLE="font-size: 8pt">7.9%</FONT></TD></TR>
  <TR STYLE="height: 18.4pt; vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-top: 0.05pt; padding-right: 0.05pt; padding-left: 12pt; height: 18.4pt; font-family: Times New Roman,serif; line-height: 9.2pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Floating rate, denominated in <I>reais </I>indexed by IPCA</FONT></TD>
    <TD STYLE="padding-right: 3.8pt; height: 18.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">189.6</FONT></TD>
    <TD STYLE="padding-right: 3.8pt; height: 18.4pt; font-family: Times New Roman,serif; line-height: 8.2pt">&nbsp;</TD>
    <TD STYLE="padding-right: -0.75pt; height: 18.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt">130.3</FONT></TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: -0.75pt; height: 18.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt">112.1</FONT></TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: -0.75pt; height: 18.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt">1,762.2</FONT></TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: -0.75pt; height: 18.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt">2,194.2</FONT></TD>
    <TD STYLE="height: 18.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.85pt; height: 18.4pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt">9.4%</FONT></TD></TR>
  <TR STYLE="height: 18.3pt; vertical-align: bottom">
    <TD STYLE="padding-top: 0.05pt; padding-right: 0.05pt; padding-left: 12pt; height: 18.3pt; font-family: Times New Roman,serif; line-height: 9.2pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Floating rate, denominated in <I>reais </I>indexed by CDI</FONT></TD>
    <TD STYLE="padding-right: 3.8pt; height: 18.3pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">2,033.1</FONT></TD>
    <TD STYLE="padding-right: 3.8pt; height: 18.3pt; font-family: Times New Roman,serif; line-height: 8.2pt">&nbsp;</TD>
    <TD STYLE="padding-right: -0.75pt; height: 18.3pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt">645.7</FONT></TD>
    <TD STYLE="height: 18.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: -0.75pt; height: 18.3pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt">769.4</FONT></TD>
    <TD STYLE="height: 18.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: -0.75pt; height: 18.3pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt">4,443,5</FONT></TD>
    <TD STYLE="height: 18.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: -0.75pt; height: 18.3pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt">7,891.9</FONT></TD>
    <TD STYLE="height: 18.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.85pt; height: 18.3pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt">3.5%</FONT></TD></TR>
  <TR STYLE="height: 9.1pt; vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-left: 3pt; height: 9.1pt; font-family: Times New Roman,serif; line-height: 8.1pt"><FONT STYLE="font-size: 8pt">Fixed rate, denominated in <I>reais</I></FONT></TD>
    <TD STYLE="padding-right: 3.8pt; height: 9.1pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">67.5</FONT></TD>
    <TD STYLE="padding-right: 3.8pt; height: 9.1pt; font-family: Times New Roman,serif; line-height: 8.2pt">&nbsp;</TD>
    <TD STYLE="padding-right: -0.75pt; height: 9.1pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.1pt"><FONT STYLE="font-size: 8pt">43.8</FONT></TD>
    <TD STYLE="height: 9.1pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: -0.75pt; height: 9.1pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.1pt"><FONT STYLE="font-size: 8pt">37.6</FONT></TD>
    <TD STYLE="height: 9.1pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: -0.75pt; height: 9.1pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.1pt"><FONT STYLE="font-size: 8pt">332.2</FONT></TD>
    <TD STYLE="height: 9.1pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: -0.75pt; height: 9.1pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.1pt"><FONT STYLE="font-size: 8pt">481.1</FONT></TD>
    <TD STYLE="height: 9.1pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.1pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="height: 9.15pt; vertical-align: bottom">
    <TD STYLE="padding-left: 3pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Floating rate, denominated in U.S. dollars</FONT></TD>
    <TD STYLE="padding-right: 3.8pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">130.5</FONT></TD>
    <TD STYLE="padding-right: 3.8pt; height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: -0.75pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">125.0</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: -0.75pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">124.0</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: -0.75pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">484.1</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: -0.75pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">863.6</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.85pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">3.3%</FONT></TD></TR>
  <TR STYLE="height: 9.15pt; vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-left: 3pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Fixed rate, denominated in Yen</FONT></TD>
    <TD STYLE="padding-right: 3.8pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">229.0</FONT></TD>
    <TD STYLE="padding-right: 3.8pt; height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: -0.75pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">213.1</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: -0.75pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">213.2</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: -0.75pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">2,029.0</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: -0.75pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">2,684.3</FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.85pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">1.5%</FONT></TD></TR>
  <TR STYLE="height: 9.2pt; vertical-align: bottom">
    <TD STYLE="padding-left: 3pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.8pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.8pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.2pt">&nbsp;</TD>
    <TD STYLE="padding-right: -0.75pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt">&nbsp;</TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt">&nbsp;</TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: -0.75pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt">&nbsp;</TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: -0.75pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt">&nbsp;</TD>
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.85pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt">&nbsp;</TD></TR>
  <TR STYLE="height: 9.15pt; vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-left: 3pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>Total long-term debt</B></FONT></TD>
    <TD STYLE="padding-right: 3.8pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>3,034.4</B></FONT></TD>
    <TD STYLE="padding-right: 3.8pt; height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: -0.75pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>1,509.6</B></FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: -0.75pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>1,588.9</B></FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: -0.75pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>11,125.7</B></FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: -0.75pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>17,258.6</B></FONT></TD>
    <TD STYLE="height: 9.15pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.85pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>4.9%</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 10pt">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">UPR stands for Standard
Reference Unit (<I>Unidade Padr&atilde;o Refer&ecirc;ncia</I>) and is equal to TR, which was 0.00% per month as of December 31, 2020;
CDI stands for Interbank Deposit Rate (<I>Certificado de Dep&oacute;sitos Interbanc&aacute;rios</I>), which was 1.90% per annum as of
December 31, 2020; IGP-M was 23.14% per annum as of December 31, 2020; TJLP stands for Long-term Interest Rate (<I>Taxa de Juros a Longo
Prazo</I>)<I>, </I>published quarterly by the Central Bank, which was 4.55% per annum as of December 31, 2020.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The percentage of our indebtedness subject to
fixed and floating interest rate is as follows:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 11pt">
  <TR STYLE="height: 10.85pt; vertical-align: top">
    <TD COLSPAN="6" STYLE="padding-right: 8.5pt; height: 10.85pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.9pt"><FONT STYLE="font-size: 9pt"><B>As of December 31,</B></FONT></TD></TR>
  <TR STYLE="height: 11.25pt; vertical-align: top">
    <TD STYLE="width: 64%; height: 11.25pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 11%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 0.1pt; padding-right: 1.45pt; height: 11.25pt; font-family: Times New Roman,serif; text-align: right; line-height: 10.2pt"><FONT STYLE="font-size: 9pt"><B>2020</B></FONT></TD>
    <TD STYLE="width: 1%; border-top: black 1pt solid; height: 11.25pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 11%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 0.1pt; padding-right: 1.5pt; height: 11.25pt; font-family: Times New Roman,serif; text-align: right; line-height: 10.2pt"><FONT STYLE="font-size: 9pt"><B>2019</B></FONT></TD>
    <TD STYLE="width: 1%; border-top: black 1pt solid; height: 11.25pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 12%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 0.1pt; padding-right: 8.55pt; height: 11.25pt; font-family: Times New Roman,serif; text-align: right; line-height: 10.2pt"><FONT STYLE="font-size: 9pt"><B>2018</B></FONT></TD></TR>
  <TR STYLE="height: 10.4pt; vertical-align: top">
    <TD STYLE="padding-top: 1.2pt; padding-left: 6pt; height: 10.4pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>Floating rate debt</B>:</FONT></TD>
    <TD STYLE="height: 10.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 10.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 10.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 10.4pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 10.4pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="height: 10.3pt; vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-top: 1.1pt; padding-left: 6pt; height: 10.3pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Denominated in U.S. dollars</FONT></TD>
    <TD STYLE="padding-right: 1.4pt; height: 10.3pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.3pt"><FONT STYLE="font-size: 9pt">2,5%</FONT></TD>
    <TD STYLE="height: 10.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.45pt; height: 10.3pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.3pt"><FONT STYLE="font-size: 9pt">19.0%</FONT></TD>
    <TD STYLE="height: 10.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 8.5pt; height: 10.3pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.3pt"><FONT STYLE="font-size: 9pt">22.2%</FONT></TD></TR>
  <TR STYLE="height: 10.35pt; vertical-align: top">
    <TD STYLE="padding-top: 1.15pt; padding-left: 6pt; height: 10.35pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Denominated in <I>reais</I></FONT></TD>
    <TD STYLE="padding-right: 1.4pt; height: 10.35pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.4pt"><FONT STYLE="font-size: 9pt">76.7%</FONT></TD>
    <TD STYLE="height: 10.35pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.45pt; height: 10.35pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.4pt"><FONT STYLE="font-size: 9pt">48.0%</FONT></TD>
    <TD STYLE="height: 10.35pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 8.5pt; height: 10.35pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.4pt"><FONT STYLE="font-size: 9pt">45.0%</FONT></TD></TR>
  <TR STYLE="height: 10.3pt; vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-top: 1.1pt; padding-left: 6pt; height: 10.3pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>Fixed rate debt</B>:</FONT></TD>
    <TD STYLE="height: 10.3pt; font-family: Times New Roman,serif; text-align: right">&nbsp;</TD>
    <TD STYLE="height: 10.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 10.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 10.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="height: 10.3pt; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="height: 10.35pt; vertical-align: top">
    <TD STYLE="padding-top: 1.15pt; padding-left: 6pt; height: 10.35pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Denominated in <I>reais</I></FONT></TD>
    <TD STYLE="padding-right: 1.4pt; height: 10.35pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.4pt"><FONT STYLE="font-size: 9pt">2.7%</FONT></TD>
    <TD STYLE="height: 10.35pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.45pt; height: 10.35pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.4pt"><FONT STYLE="font-size: 9pt">4.0%</FONT></TD>
    <TD STYLE="height: 10.35pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 8.5pt; height: 10.35pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.4pt"><FONT STYLE="font-size: 9pt">4.3%</FONT></TD></TR>
  <TR STYLE="height: 10.3pt; vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-top: 1.1pt; padding-left: 6pt; height: 10.3pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Denominated in Yen</FONT></TD>
    <TD STYLE="padding-right: 1.4pt; height: 10.3pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.3pt"><FONT STYLE="font-size: 9pt">15.6%</FONT></TD>
    <TD STYLE="height: 10.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.45pt; height: 10.3pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.3pt"><FONT STYLE="font-size: 9pt">16.0%</FONT></TD>
    <TD STYLE="height: 10.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 8.5pt; height: 10.3pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.3pt"><FONT STYLE="font-size: 9pt">15.5%</FONT></TD></TR>
  <TR STYLE="height: 10.35pt; vertical-align: top">
    <TD STYLE="padding-top: 1.15pt; padding-left: 6pt; height: 10.35pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Denominated in U.S. dollars</FONT></TD>
    <TD STYLE="padding-right: 1.4pt; height: 10.35pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.4pt"><FONT STYLE="font-size: 9pt">2.5%</FONT></TD>
    <TD STYLE="height: 10.35pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.45pt; height: 10.35pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.4pt"><FONT STYLE="font-size: 9pt">13.0%</FONT></TD>
    <TD STYLE="height: 10.35pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 8.5pt; height: 10.35pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.4pt"><FONT STYLE="font-size: 9pt">13.0%</FONT></TD></TR>
  <TR STYLE="height: 10.3pt; vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-top: 1.1pt; padding-left: 6pt; height: 10.3pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><B>Total</B></FONT></TD>
    <TD STYLE="padding-right: 1.4pt; height: 10.3pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.3pt"><FONT STYLE="font-size: 9pt"><B>100.0%</B></FONT></TD>
    <TD STYLE="height: 10.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1.45pt; height: 10.3pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.3pt"><FONT STYLE="font-size: 9pt"><B>100.0%</B></FONT></TD>
    <TD STYLE="height: 10.3pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 8.5pt; height: 10.3pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.3pt"><FONT STYLE="font-size: 9pt"><B>100.0%</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 10pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1pt"></TD><TD STYLE="width: 67.35pt"><FONT STYLE="color: #010000">ITEM 12.</FONT></TD><TD><A NAME="a_014"></A>DESCRIPTION OF SECURITIES OTHER THAN EQUITY SECURITIES</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9.5pt"></TD><TD STYLE="width: 22.4pt"><FONT STYLE="font-size: 9pt; color: #010000; letter-spacing: -0.05pt"><B>A.</B></FONT></TD><TD><FONT STYLE="font-size: 9pt"><B>Debt Securities</B></FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Not applicable.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9.55pt"></TD><TD STYLE="width: 21.85pt"><FONT STYLE="color: #010000; letter-spacing: -0.05pt">B.</FONT></TD><TD>Warrants and Rights</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Not applicable.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0.05pt; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9.55pt"></TD><TD STYLE="width: 22.3pt"><FONT STYLE="color: #010000; letter-spacing: -0.05pt">C.</FONT></TD><TD>Other Securities</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Not applicable.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0.05pt; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9.55pt"></TD><TD STYLE="width: 22.35pt"><FONT STYLE="color: #010000; letter-spacing: -0.05pt">D.</FONT></TD><TD>American Depositary Shares</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In the United States,
our common shares trade in the form of ADSs. Following a ratio change effected on January 24, 2013, each ADS represents one common share
of our company. Following a stock split which took place on April 25, 2013, we issued two new ADSs for each ADS currently trading and
distributed them to our holders on April 29, 2013. The ADSs are issued by The Bank of New York Mellon, as Depositary pursuant to a Deposit
Agreement. The ADSs commenced trading on the NYSE on May 10, 2002.</P>


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<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-top: 0pt; margin-bottom: 10pt; margin-left: 0pt; text-align: left">Fees and Expenses</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The following table summarizes the fees and expenses payable by holders
of ADSs:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 11pt">
  <TR STYLE="height: 8.85pt; vertical-align: top">
    <TD STYLE="width: 51%; padding-left: 5.35pt; height: 8.85pt; font-family: Times New Roman,serif; line-height: 7.85pt"><FONT STYLE="font-size: 8pt"><B>Persons depositing common shares or ADS holders must pay:</B></FONT></TD>
    <TD STYLE="width: 49%; padding-left: 6.1pt; height: 8.85pt; font-family: Times New Roman,serif; line-height: 7.85pt"><FONT STYLE="font-size: 8pt"><B>For:</B></FONT></TD></TR>
  <TR STYLE="height: 18.4pt; vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 5.35pt; height: 18.4pt; font-family: Times New Roman,serif; line-height: 9.15pt"><FONT STYLE="font-size: 8pt">US$5.00 (or less) per 100 ADSs (or portion of 100 ADSs)</FONT></TD>
    <TD STYLE="padding-top: 0.05pt; padding-right: 17.9pt; padding-left: 6.1pt; height: 18.4pt; font-family: Times New Roman,serif; line-height: 9.2pt"><FONT STYLE="font-size: 8pt">Issuance of ADSs, including issuances resulting from a distribution of common shares or rights or other property</FONT></TD></TR>
  <TR STYLE="height: 18.3pt; vertical-align: top">
    <TD STYLE="padding-top: 0.05pt; padding-right: 37.7pt; padding-left: 5.35pt; height: 18.3pt; font-family: Times New Roman,serif; line-height: 9.2pt"><FONT STYLE="font-size: 8pt">US$5.00 (or less) per 100 ADSs (or portion of 100 ADSs)</FONT></TD>
    <TD STYLE="padding-top: 0.05pt; padding-right: 17.9pt; padding-left: 6.1pt; height: 18.3pt; font-family: Times New Roman,serif; line-height: 9.2pt"><FONT STYLE="font-size: 8pt">Cancellation of ADSs for the purpose of withdrawal, including if the deposit agreement terminates</FONT></TD></TR>
  <TR STYLE="height: 18.3pt; vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="height: 18.3pt">
    <P STYLE="font: 8pt/9.05pt Times New Roman,serif; margin: 0 0 0 5.35pt">US$0.05 (or less) per ADS or portion thereof (to the extent not
    prohibited by the rules</P>
    <P STYLE="font: 8pt/8.2pt Times New Roman,serif; margin: 0.05pt 0 0 5.35pt">of any stock exchange on which the ADSs are listed for trading)</P></TD>
    <TD STYLE="padding-left: 6.1pt; height: 18.3pt; font-family: Times New Roman,serif; line-height: 9.05pt"><FONT STYLE="font-size: 8pt">Any cash distribution to you</FONT></TD></TR>
  <TR STYLE="height: 18.4pt; vertical-align: top">
    <TD STYLE="padding-top: 0.05pt; padding-right: 5.05pt; padding-left: 5.35pt; height: 18.4pt; font-family: Times New Roman,serif; line-height: 9.2pt"><FONT STYLE="font-size: 8pt">A fee equivalent to the fee that would be payable if securities distributed to you had been common shares and the common shares had been deposited for issuance of ADSs</FONT></TD>
    <TD STYLE="padding-top: 0.05pt; padding-right: 15.95pt; padding-left: 6.1pt; height: 18.4pt; font-family: Times New Roman,serif; line-height: 9.2pt"><FONT STYLE="font-size: 8pt">Distribution of securities distributed to holders of deposited securities which are distributed by the depositary to ADS holders</FONT></TD></TR>
  <TR STYLE="height: 18.3pt; vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-top: 0.05pt; padding-right: 5.75pt; padding-left: 5.35pt; height: 18.3pt; font-family: Times New Roman,serif; line-height: 9.2pt"><FONT STYLE="font-size: 8pt">US$0.05 (or less) per ADS or portion thereof per calendar year (in addition to any cash distribution fee that the depositary has collected during the year)</FONT></TD>
    <TD STYLE="padding-left: 6.1pt; height: 18.3pt; font-family: Times New Roman,serif; line-height: 9.15pt"><FONT STYLE="font-size: 8pt">Depositary services</FONT></TD></TR>
  <TR STYLE="height: 27.45pt; vertical-align: top">
    <TD STYLE="padding-left: 5.35pt; height: 27.45pt; font-family: Times New Roman,serif; line-height: 9.05pt"><FONT STYLE="font-size: 8pt">Registration or transfer fees</FONT></TD>
    <TD STYLE="height: 27.45pt">
    <P STYLE="font: 8pt/9.05pt Times New Roman,serif; margin: 0 0 0 6.1pt">Transfer and registration of common shares on our common share
    register to or</P>
    <P STYLE="font: 8pt/9.2pt Times New Roman,serif; margin: 0.15pt 33.05pt 0 6.1pt">from the name of the depositary or its agent when you
    deposit or withdraw common shares</P></TD></TR>
  <TR STYLE="height: 27.5pt; vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 5.35pt; height: 27.5pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Expenses of the depositary</FONT></TD>
    <TD STYLE="height: 27.5pt">
    <P STYLE="font: 8pt Times New Roman,serif; margin: 0 18.8pt 0 5.35pt">Cable, telex and facsimile transmissions expenses (when expressly
    provided in the deposit agreement)</P>
    <P STYLE="font: 8pt/9.2pt Times New Roman,serif; margin: 0.15pt 33.05pt 0 6.1pt">Expenses of the depositary in converting foreign currency
    to U.S. dollars</P></TD></TR>
  <TR STYLE="height: 27.6pt; vertical-align: top; background-color: white">
    <TD STYLE="padding-top: 0.05pt; padding-right: 10.4pt; padding-left: 5.35pt; height: 27.6pt; font-family: Times New Roman,serif; line-height: 9.2pt"><FONT STYLE="font-size: 8pt">Taxes and other governmental charges the depositary or the custodian have to pay on any ADS or common share underlying an ADS, for example, stock transfer taxes, stamp duty or withholding taxes</FONT></TD>
    <TD STYLE="padding-left: 6.1pt; height: 27.6pt; font-family: Times New Roman,serif; line-height: 9.15pt"><FONT STYLE="font-size: 8pt">As necessary</FONT></TD></TR>
  <TR STYLE="height: 27.5pt; vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 5.35pt; height: 27.5pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Any charges incurred by the depositary or its agents for servicing the deposited securities</FONT></TD>
    <TD STYLE="padding-top: 0.15pt; padding-right: 33.05pt; padding-left: 6.1pt; height: 27.5pt; font-family: Times New Roman,serif; line-height: 9.2pt"><FONT STYLE="font-size: 8pt">As necessary</FONT></TD></TR>
</TABLE>
<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-top: 10pt; margin-right: 0pt; margin-bottom: 10pt">Payment of Taxes</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">The depositary may deduct
the amount of any taxes owed from any payments to you. It may also sell deposited securities, by public or private sale, to pay any taxes
owed. You will remain liable if the proceeds of the sale are not sufficient to pay the taxes. If the depositary sells deposited securities,
it will, if appropriate, reduce the number of ADSs to reflect the sale and pay to you any proceeds, or send to you any property, remaining
after it has paid the taxes.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Reimbursement of Fees</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The Bank of New
York Mellon, as depositary, has agreed to reimburse us for expenses we incur <FONT STYLE="letter-spacing: -0.5pt">in connection with the
</FONT>establishment, administration and maintenance of the ADS facility, including but not limited to, NYSE annual stock exchange listing
fees, and other DR program-related expenses. The depositary has also agreed to pay its standard out-of-pocket expenses for providing services
to registered DR holders, which consist of the expenses of postage and envelopes for mailing annual and interim financial reports, printing
and distributing dividend checks, U.S. IRS tax reporting, mailing required tax forms, stationery, postage, facsimile, and telephone calls.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The depositary
collects fees for delivery and surrender of ADSs directly from investors depositing shares or surrendering ADSs for the purpose of withdrawal
or from intermediaries acting for them. The depositary collects fees for making distributions to investors by deducting those fees from
the amounts distributed or by selling a portion of distributable property to pay the fees. The depositary may collect its annual fee for
depositary services by deduction from cash distributions or by directly billing investors or by charging the book-entry system accounts
of participants acting for them. The depositary may generally refuse to provide fee-attracting services until its fees for those services
are paid.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Reimbursement of Fees Incurred in 2020</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">From January 1, 2020
to December 31, 2020, we received reimbursements in the amount of US$517,563.98 for expenses incurred by us related to the administration
and maintenance of the ADS facility, including but not limited, any DR program-related expenses.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">&nbsp;</P>

<P STYLE="font: 10pt Georgia,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify"><B><A NAME="a_015"></A>PART
II</B></P>

<P STYLE="font: 10pt Georgia,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Georgia,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1pt"></TD><TD STYLE="width: 67.35pt"><FONT STYLE="color: #010000">ITEM 13.</FONT></TD><TD><A NAME="a_016"></A>DEFAULTS, DIVIDEND ARREARAGES AND DELINQUENCIES</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Not applicable.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1pt"></TD><TD STYLE="width: 67.35pt"><FONT STYLE="color: #010000">ITEM 14.</FONT></TD><TD><A NAME="a_017"></A>MATERIAL MODIFICATIONS TO THE RIGHTS OF SECURITY HOLDERS AND USE OF PROCEEDS</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Not applicable.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1pt"></TD><TD STYLE="width: 67.35pt"><FONT STYLE="color: #010000">ITEM 15.</FONT></TD><TD><A NAME="a_018"></A>CONTROLS AND PROCEDURES</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9.55pt"></TD><TD STYLE="width: 11.05pt"><FONT STYLE="font-size: 9pt; letter-spacing: -0.05pt"><B>A.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 9pt"><B>Disclosure Controls and Procedures</B></FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0 10pt"><B>&nbsp;</B></P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We carried out an evaluation
under the supervision of and with the participation of our management, including our Chief Executive Officer and Chief Financial Officer
and Investor Relations Officer, of the effectiveness of the design and operation of our disclosure controls and procedures, including
those defined in the United States Exchange Act Rule 13(a)<FONT STYLE="font-family: kiloji">-</FONT>15(e), as of the year ended December
31, 2020.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">As a result of this analysis,
our principal executive officer and principal financial officer concluded that (i) our disclosure controls and procedures were both
designed and effective at the reasonable assurance level as of December 31, 2020; (ii) that the information required to be disclosed
in our filings and submissions under the Exchange Act is recorded, processed, summarized, and reported within the time periods
specified by the SEC&#8217;s rules and forms; and (iii) that this information is accumulated and
communicated to our management, including our Chief Executive Officer and Chief Financial Officer and Investor Relations Officer, as
appropriate to allow timely decisions regarding required disclosure.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0.05pt; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9.55pt"></TD><TD STYLE="width: 10.6pt"><FONT STYLE="letter-spacing: -0.05pt">B.</FONT></TD><TD STYLE="text-align: justify">Management&#8217;s Report on Internal Control over Financial Reporting</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our management is responsible for establishing and maintaining adequate
internal controls over financial reporting.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our internal control over
financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation
of financial statements for external purposes in accordance with IFRS, as issued by the IASB.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our internal control
over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail,
accurately and fairly reflect the transactions and dispositions of our assets, (2) provide reasonable assurance that transactions are
recorded as necessary to permit preparation of financial statements in accordance with IFRS, as issued by the IASB, and that our receipts
and expenditures are being made only in accordance with authorizations of our management and directors, and (3) provide reasonable assurance
regarding prevention or timely detection of unauthorized acquisition, use, or disposition of our assets that could have a material effect
on the financial statements.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Because of its inherent
limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of
effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that
the degree of compliance with the policies or procedures may deteriorate.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Under the supervision
and with the participation of our Chief Executive Officer and Chief Financial Officer and Investor Relations Officer, our management conducted
an assessment of our internal control over financial reporting as of December 31, 2020 based on the criteria established in &#8220;Internal
Control - Integrated Framework&#8221; issued by COSO in 2013.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">As a result of the assessment
described above, our management concluded that as of December 31, 2020, we maintained effective internal control over financial reporting
based on the criteria established in &#8220;Internal Control &#8212; Integrated Framework&#8221; issued by COSO in 2013.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our independent registered
public accounting firm has issued an attestation report on the effectiveness of our internal control over financial reporting. That report
is included below.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 9pt Times New Roman,serif; margin-top: 3.3pt; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9.55pt"></TD><TD STYLE="width: 17.45pt"><FONT STYLE="letter-spacing: -0.05pt">C.</FONT></TD><TD>Attestation Report
of the Registered Public Accounting Firm </TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0pt 0pt 10pt; text-align: justify"><B><U>REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</U></B></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 10pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 9pt">Board
of Directors and Shareholders</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 9pt">Companhia
de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo &ndash; SABESP</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 9pt"><B>Opinion
on internal control over financial reporting</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-right: 0; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 9pt">We
have audited the internal control over financial reporting of Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo &ndash;
SABESP (the &ldquo;Company&rdquo;) as of December 31, 2020, based on criteria established in the 2013 <I>Internal Control &ndash; Integrated
Framework</I> issued by the Committee of Sponsoring Organizations of the Treadway Commission (&ldquo;COSO&rdquo;). In our opinion, the
Company maintained, in all material respects, effective internal control over financial reporting as of December 31, 2020, based on criteria
established in the 2013 <I>Internal Control &ndash; Integrated Framework</I> issued by COSO.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-right: 0; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 9pt">We
also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (&ldquo;PCAOB&rdquo;),
the financial statements of the Company as of and for the year ended December 31, 2020, and our report dated April 27, 2021 expressed
an unqualified opinion on those financial statements.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 9pt"><B>Basis
for opinion</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-right: 0; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 9pt">The
Company&rsquo;s management is responsible for maintaining effective internal control over financial reporting and for its assessment
of the effectiveness of internal control over financial reporting, included in the accompanying Management&rsquo;s Report on Internal
Control over Financial Reporting. Our responsibility is to express an opinion on the Company&rsquo;s internal control over financial
reporting based on our audit. We are a public accounting firm registered with the PCAOB and are required to be independent with respect
to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange
Commission and the PCAOB.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-right: 0; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 9pt">We
conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether effective internal control over financial reporting was maintained in all material respects. Our audit
included obtaining an understanding of internal control over financial reporting, assessing the risk that a material weakness exists,
testing and evaluating the design and operating effectiveness of internal control based on the assessed risk, and performing such other
procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 9pt"><B>Definition
and limitations of internal control over financial reporting</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-right: 0; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 9pt">A
company&rsquo;s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability
of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting
principles. A company&rsquo;s internal control over financial reporting includes those policies and procedures that (1) pertain to the
maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the
company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in
accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance
with authorizations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection
of unauthorized acquisition, use, or disposition of the company&rsquo;s assets that could have a material effect on the financial statements.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-right: 0; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 9pt">Because
of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of
any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions,
or that the degree of compliance with the policies or procedures may deteriorate.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 9pt">/s/
Grant Thornton Auditores Independentes</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 9pt">S&atilde;o
Paulo, Brazil</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 9pt">April
27, 2021</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 9pt Times New Roman,serif; margin-top: 3.3pt; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 9.55pt"></TD><TD STYLE="width: 11.05pt"><FONT STYLE="letter-spacing: -0.05pt">D.</FONT></TD><TD>Changes in internal control over financial reporting</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">There have been
no changes in our internal control over financial reporting that occurred during the fiscal year ended December 31, 2020 that have materially
affected, or are reasonably likely to materially affect, our internal control over financial reporting.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1pt"></TD><TD STYLE="width: 67.05pt">ITEM 16.</TD><TD><A NAME="a_019"></A>[RESERVED]</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1pt"></TD><TD STYLE="width: 67.05pt"><FONT STYLE="color: #010000">ITEM 16A.</FONT></TD><TD><A NAME="a_020"></A>AUDIT COMMITTEE FINANCIAL EXPERT</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">At our board meeting
held on June 26, 2006, we established an audit committee, as defined under section 3(a)(58) of the Exchange Act. Our board of directors
has determined that Eduardo de Freitas Teixeira qualifies as an &#8220;audit committee coordinator&#8221; , Reinaldo Guerreiro as Financial
Expert as defined for the purposes of this Item 16A in Item 16 of Form 20-F. Eduardo de Freitas Teixeira and Reinaldo Guerreiro are &#8220;independent
director&#8221; within the meaning of the SEC rules.</P>



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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1pt"></TD><TD STYLE="width: 66.55pt">ITEM 16B.</TD><TD><A NAME="a_021"></A>CODE OF ETHICS</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 9pt 0pt 10pt; text-align: justify; text-indent: 18pt">We have adopted a code
of ethics and conduct called the Code of Conduct and Integrity, which applies to all of our employees, including our directors, chief
executive officer, chief financial officer and investor relations and head of accounting, as well as our suppliers and third-party contractors.
To ensure compliance with the Code of Conduct and Integrity, we have an Ethics Commission and an external Whistle-Blower Channel, as well
as a Corporate Accountability Procedure and an Ombudsman Office as well as a Customer Service that receive external complaints. The external
channel can receive anonymous whistle blowing. The results of the investigations are forwarded to the Audit Committee. Recurring cases
are reported to the Ethics Commission, which urges the related departments to develop preventive actions. In 2020, 155 events were reported
to the Whistle-Blower Channel. During 2020, 39 of our employees or outsourced employees received penalties (11 warnings, five suspensions
and 23 dismissals). Our Ethics Commission is also responsible for addressing relevant inquiries and interpreting the norms of the Code
of Ethics and Integrity for all of our employees. Our Code of Conduct and Integrity is available on our web site at http://www.sabesp.com.br
at the following location: Investor Relations &#8211; Corporate Governance. If we amend the provisions of our Code of Conduct and Integrity,
or if we grant any waiver of such provisions, we will disclose the amendment or waiver on our web site at the same address. You can obtain
copies of our Code of Ethics and Integrity, without charge, upon request to sabesp.ri@sabesp.com.br.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Federal Law No.
13,303/16, State Decree 62,349/16 and the new <I>Novo Mercado </I>rules require the adoption of a Code of Conduct that should include,
among other provisions, guidelines to avoid conflicts of interests, forbiddance of fraudulent acts and corruption, whistleblowing channels,
protective measures to avoid retaliation regarding whistleblowers, periodic training on the content of such code and sanctions in case
of code violations. See &#8220;Item 16G&#8212;Corporate Governance&#8212;Required Changes to Corporate Governance Practices of Brazilian
Government-Controlled Companies.&#8221; We will disclose the amendment on our web site at the address listed above.</P>

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<TD STYLE="width: 1pt"></TD><TD STYLE="width: 1in"><B>ITEM <FONT STYLE="color: #010000">16C</FONT></B></TD><TD><B><A NAME="a_022"></A>PRINCIPAL ACCOUNTANT FEES AND SERVICES</B></TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Grant Thornton Auditores
Independentes served as our independent registered public accounting firm for the year ended December 31, 2020. Grant Thornton Auditores
Independentes&#8217; activity began with the review of our interim financial information for the third quarter of 2020.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">KPMG Auditores Independentes
served as our independent registered public accounting firm for the years ended December 31, 2019, 2018, 2017, and 2016.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The following table presents
the aggregate fees for professional services and other services rendered to us by Grant Thornton Auditores Independentes and KPMG Auditores
Independentes in 2020 and 2019:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 11pt">
  <TR STYLE="height: 9.7pt; vertical-align: top">
    <TD COLSPAN="4" STYLE="padding-right: 3.35pt; height: 9.7pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.75pt"><FONT STYLE="font-size: 8pt"><B>Year ended December 31,</B></FONT></TD></TR>
  <TR STYLE="height: 10.2pt; vertical-align: top">
    <TD STYLE="width: 60%; height: 10.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 19%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 0.05pt; padding-right: 13.5pt; height: 10.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt"><B>2020</B></FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; width: 2%">&nbsp;</TD>
    <TD STYLE="width: 19%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 0.05pt; padding-right: 7.5pt; height: 10.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 9.15pt"><FONT STYLE="font-size: 8pt"><B>2019</B></FONT></TD></TR>
  <TR STYLE="height: 9.2pt; vertical-align: top">
    <TD STYLE="height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-right: 13.5pt; height: 9.2pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 3.35pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt"><I>(in millions of reais)</I></FONT></TD></TR>
  <TR STYLE="height: 9.2pt; vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">Audit Fees<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="padding-right: 13.5pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">1.7</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 7.5pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">2.9</FONT></TD></TR>
  <TR STYLE="height: 9.15pt; vertical-align: top">
    <TD STYLE="padding-left: 6pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Audit-Related Fees</FONT></TD>
    <TD STYLE="padding-right: 13.5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 7.5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">-</FONT></TD></TR>
  <TR STYLE="height: 9.15pt; vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">Tax Fees</FONT></TD>
    <TD STYLE="padding-right: 13.5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 7.5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">-</FONT></TD></TR>
  <TR STYLE="height: 9.15pt; vertical-align: top">
    <TD STYLE="padding-left: 6pt; height: 9.15pt; font-family: Times New Roman,serif; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">All Other Fees</FONT></TD>
    <TD STYLE="padding-right: 13.5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 7.5pt; height: 9.15pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.2pt"><FONT STYLE="font-size: 8pt">-</FONT></TD></TR>
  <TR STYLE="height: 9.2pt; vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="padding-left: 6pt; height: 9.2pt; font-family: Times New Roman,serif; line-height: 8.25pt"><FONT STYLE="font-size: 8pt"><B>Total</B></FONT></TD>
    <TD STYLE="padding-right: 13.5pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">1.7</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 7.5pt; height: 9.2pt; font-family: Times New Roman,serif; text-align: right; line-height: 8.25pt"><FONT STYLE="font-size: 8pt">2.9</FONT></TD></TR>
</TABLE>
<P STYLE="font: 8.5pt Times New Roman,serif; margin: 0.5pt 0 10pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman,serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27.6pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-size: 9pt; letter-spacing: -0.1pt">(1)</FONT></TD><TD STYLE="padding-right: 15.5pt"><FONT STYLE="font-size: 9pt">Audit Fees are the fees billed by our independent auditors for the audit
of our annual financial statements, reviews of interim financial statements and attestation services that are provided in connection with
statutory and regulatory filings or engagements.</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0.05pt 15.5pt 0 0">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0.05pt 15.5pt 0 0">&nbsp;</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin: 0.05pt 0 10pt 0pt">Pre-approval policies and procedures</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Pursuant to Brazilian
law, our board of directors is responsible, among other matters, for the selection, dismissal and oversight of our independent registered
public accounting firm. Our management is required to obtain the board of directors&#8217; approval before engaging an independent registered
public accounting firm to provide any audit or permitted non-audit services to us. The Brazilian Federal and State Public Bidding Laws
also apply to us with respect to obtaining services from third parties for our business, including the services provided by our independent
registered public accounting firm. As part of the bidding process, the independent registered public accounting firm is required to submit
proposals, and is then selected by us based on certain criteria including technical expertise and cost.</P>


<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Except as disclosed above, KPMG Auditores Independentes and Grant
Thornton Auditores Independentes did not provide any non-audit services to us.</P>

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<TD STYLE="width: 1pt"></TD><TD STYLE="width: 67.05pt"><FONT STYLE="color: #010000">ITEM 16D.</FONT></TD><TD><A NAME="a_023"></A>EXEMPTIONS FROM THE LISTING STANDARDS FOR AUDIT COMMITTEES</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">None.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1pt"></TD><TD STYLE="width: 66.55pt"><FONT STYLE="color: #010000">ITEM 16E.</FONT></TD><TD><A NAME="a_024"></A>PURCHASES OF EQUITY SECURITIES BY ISSUER AND AFFILIATED PURCHASERS</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Not applicable.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1pt"></TD><TD STYLE="width: 68.3pt"><FONT STYLE="color: #010000">ITEM 16F.</FONT></TD><TD><A NAME="a_025"></A>CHANGE IN REGISTRANT&#8217;S CERTIFYING ACCOUNTANT</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">On October 7, 2020, we
retained Grant Thornton Auditores Independentes as our new independent registered public accounting firm to audit our financial statements,
replacing KPMG Auditores Independentes.&nbsp; KPMG Auditores Independentes did not resign, decline to stand or was dismissed but rather
the appointment of Grant Thornton Auditores Independentes occurred due to the expiry of our contract with KPMG Auditores Independentes,
which was limited to 60 months in compliance with legislation applicable to us (Clause 57 of Law No. 8,666/93). The decision to engage
Grant Thornton Auditores Independentes was approved by our audit committee at a meeting on September 8, 2020 and by our board of directors
at a meeting on September 17, 2020.</P>

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<P STYLE="font: 9pt Times New Roman,serif; margin: 0pt 0pt 10pt; text-align: justify"></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">KPMG Auditores Independentes&rsquo;
audit reports to our financial statements for 2019 did not contain an adverse opinion or disclaimer of opinion, nor were such reports
qualified or modified as to uncertainty, audit scope, or accounting principles.</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">During the financial years
ended December 31, 2019 and 2018 and through September 17, 2020, we had no disagreements with KPMG Auditores Independentes on any matter
of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved
to the satisfaction of KPMG Auditores Independentes, would have caused KPMG Auditores Independentes to make reference to the subject matter
of such disagreements in its reports on our financial statements and ICFR - Internal control Over Financial Reporting for such periods.</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">During the fiscal years
ended December 31, 2020, and 2019 and the subsequent interim period through March 31, 2021, neither we nor anyone acting on our behalf
has consulted with Grant Thornton Auditores Independentes regarding (i) the application of accounting principles to a specific transaction,
either completed or proposed, or the type of audit opinion that might be rendered on our financial statements or the effectiveness of
internal control over financial reporting, and neither a written report or oral advice was provided to us that Grant Thornton Auditores
Independentes concluded was an important factor considered by us in reaching a decision as to any accounting, auditing, or financial reporting
issue, (ii) any matter that was the subject of a disagreement within the meaning of Item 16F(a)(1)(iv) of Form 20-F, or (iii) any reportable
event within the meaning of Item 16F(a)(1)(iv) of Form 20-F, other than these matters in the ordinary course of the audit.</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We have provided KPMG Auditores
Independentes with a copy of this annual report prior to its filing with the SEC and requested that KPMG Auditores Independentes furnish
a letter addressed to the SEC stating whether it agrees with the statements made in this Item 16F. A copy of KPMG Auditores Independentes&rsquo;s
letter to the SEC dated April 27, 2021 is included as Exhibit 15.1 to this annual report.</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Prior to the engagement
of Grant Thornton Auditores Independentes as our independent registered public accounting firm, we had not previously consulted with Grant
Thornton Auditores Independentes regarding (1) the application of accounting principles to a specific completed or contemplated transaction,
(2) the type of audit opinion that might be rendered on our financial statements, or (3) a reportable event (as provided in Item 16F(a)(1)(v)
of Form 20-F) during our two most recent fiscal years and any later interim period, including the interim period up to and including the
date that Grant Thornton Auditores Independentes was engaged.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0 0 27.6pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1pt"></TD><TD STYLE="width: 68.3pt"><FONT STYLE="color: #010000">ITEM 16G.</FONT></TD><TD><A NAME="a_026"></A>CORPORATE GOVERNANCE</TD></TR></TABLE>

<P STYLE="font: bold 9pt Times New Roman,serif; margin: 4.65pt 0 10pt 0pt">Required Changes to Corporate Governance Practices of Brazilian
Government-Controlled Companies</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">On June 30, 2016, Federal
Law No. 13,303/16 came into force in Brazil. This law sets new corporate governance standards for Brazilian government-owned and mixed
capital companies like our company, as well as their subsidiaries. Federal Law No. 13,303/16 also sets new rules that these companies
must follow in public bidding procedures and when contracting third parties.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">In terms of corporate
governance, Federal Law No. 13,303/16 requires significant changes to internal controls and strengthens the rights not only of our shareholders,
but also of any interested party, to inspect the finances and running of the company. It requires us to publish periodically a series
of documents and reports to demonstrate our level of commitment to our business objectives, the financial impact of those commitments,
and our policies and practices in terms of corporate governance and sustainability, among other things. Those documents and reports must
be accompanied by further explanations, in plain language, that can be understood by the general public.</P>
<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">Among other requirements, this law sets out the following rules:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0.05pt; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.55pt">At least 25% of the members of the Board of Directors must be independent, in
accordance with the definition of director independence set by Brazilian law (or, for companies whose minority shareholders exercise multiple
votes, at least one of the directors must be independent).</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0.05pt; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.55pt">All directors and officers must have the same term of office, which may not be
longer than two years. They may be re-elected up to a maximum of three times consecutively.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0.05pt; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.55pt">The performance of the executive officers, directors and members of board committees
must be subjected to yearly evaluation with respect to, at a minimum, the following matters:</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 11pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 19.75pt"><FONT STYLE="font-size: 9pt; letter-spacing: -0.1pt">a.</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.55pt"><FONT STYLE="font-size: 9pt">the lawfulness and effectiveness of their management
performance;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 11pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 19.75pt"><FONT STYLE="font-size: 9pt; letter-spacing: -0.1pt">b.</FONT></TD><TD><FONT STYLE="font-size: 9pt">their contribution to the company&#8217;s income for the year; and</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 11pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 19.75pt"><FONT STYLE="font-size: 9pt; letter-spacing: -0.1pt">c.</FONT></TD><TD><FONT STYLE="font-size: 9pt">their contribution to furthering the objectives in the company&#8217;s business plan and compliance with
its long-term strategy.</FONT></TD></TR></TABLE>


<P STYLE="font: 9pt Times New Roman,serif; margin: 6pt 0pt 10pt; text-align: justify; text-indent: 18pt">The federal law requires
that all officers and directors of the company must satisfy certain technical standards, in addition to the general requirement that they
be of good reputation and have knowledge of the business sector concerned. These technical standards include satisfying both Point 1 and
Point 2 below:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 11pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 22.6pt"><FONT STYLE="font-size: 9pt; letter-spacing: -0.1pt">1.</FONT></TD><TD><FONT STYLE="font-size: 9pt">The individual must satisfy <B><U>at least</U></B> one of the requirements under (a), (b) or (c) of this
Point 1:</FONT></TD></TR></TABLE>

<P STYLE="font: 4.5pt Times New Roman,serif; margin: 0.2pt 0 10pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 11pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 22.05pt"><FONT STYLE="font-size: 9pt; letter-spacing: -0.1pt">a.</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.55pt"><FONT STYLE="font-size: 9pt">a minimum of 10 years&#8217; experience in an appointed
position, in either the public or private sector, in a business area that is similar or related to the company&#8217;s business
purpose; <U>or</U></FONT></TD></TR></TABLE>


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<P STYLE="font: 11pt Times New Roman,serif; margin: 0 15.55pt 0 82.75pt; text-align: justify"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 11pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 22.05pt"><FONT STYLE="font-size: 9pt; letter-spacing: -0.1pt">b.</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.55pt"><FONT STYLE="font-size: 9pt">a minimum of four years&#8217; exercise of any one
of (i), (ii) or (iii) below:</FONT></TD></TR></TABLE>

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<TR STYLE="vertical-align: top">
    <TD STYLE="width: 54pt">&nbsp;</TD>
  <TD STYLE="text-align: justify; width: 20pt">i.</TD>
  <TD STYLE="text-align: justify">a senior management position in a company with a similar business purpose or similar size; or</TD></TR>
</TABLE>


<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%; margin-top: 4.6pt; font: 9pt Times New Roman,serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 54pt">&nbsp;</TD>
  <TD STYLE="text-align: justify; width: 20pt">ii.</TD>
  <TD STYLE="text-align: justify">a position in the public sector that involves a high degree of trust (i.e., at level DAS-4 or higher); or</TD></TR>
</TABLE>


<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%; margin-top: 4.6pt; font: 9pt Times New Roman,serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 54pt">&nbsp;</TD>
  <TD STYLE="text-align: justify; width: 20pt">iii.</TD>
  <TD STYLE="text-align: justify">a position as professor or researcher in the company&#8217;s business sectors; or</TD></TR>
</TABLE>


<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 11pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 22.05pt"><FONT STYLE="font-size: 9pt; letter-spacing: -0.1pt">c.</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.55pt"><FONT STYLE="font-size: 9pt">a minimum of four years&#8217; practice as an independent
professional in one or more areas that are directly or indirectly related to the company&#8217;s business sectors;</FONT></TD></TR></TABLE>

<P STYLE="font: bold 9pt Times New Roman,serif; margin: 6pt 0pt 10pt 27.6pt"><U>and</U>:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 11pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 22.6pt"><FONT STYLE="font-size: 9pt; letter-spacing: -0.1pt">2.</FONT></TD><TD><FONT STYLE="font-size: 9pt">The individual must satisfy the requirements of <B><U>both</U></B> (a) and (b) of this Point 2:</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0">&nbsp;</P>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 11pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 22.05pt"><FONT STYLE="font-size: 9pt; letter-spacing: -0.1pt">a.</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.55pt"><FONT STYLE="font-size: 9pt">the individual must have received sufficient training
for the position for which she or he has been nominated; <U>and</U></FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 11pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 22.05pt"><FONT STYLE="font-size: 9pt; letter-spacing: -0.1pt">b.</FONT></TD><TD STYLE="text-align: justify; padding-right: 15.55pt"><FONT STYLE="font-size: 9pt">the individual must not have been declared ineligible
for such position in accordance with applicable law.</FONT></TD></TR></TABLE>

<P STYLE="font: 8.5pt Times New Roman,serif; margin: 0.2pt 0 10pt">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In order to comply with
this law, we have implemented certain changes in our corporate governance structure and governing documents, such as our bylaws, Board
of Director&#8217;s Internal Charter, Executive Board&#8217;s Internal Charter and Fiscal Council&#8217;s Internal Charter.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Additionally, we have
certain corporate policies, such as the Nominating Policy for the appointment and assessment of directors, officers and Fiscal Council
members, as well as the Policy for Compensation of directors, officers, as well as members of the Fiscal Council and statutory committees.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">These policies also aim to comply with the Novo Mercado Regulation
and the State Decree No. 62,349/2016.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">For a description
of new corporate governance obligations imposed by Brazilian law on companies listed on the <I>Novo Mercado </I>segment, see &#8220;Item
9.C. Markets&#8212;Trading on the Brazilian Stock Exchange&#8212;The <I>Novo Mercado </I>Segment.&#8221;</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 10pt">Significant Differences between our Current Corporate Governance
Practices and NYSE Corporate Governance Standards</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We are subject to the
NYSE corporate governance listing standards. As a foreign private issuer, the standards applicable to us are considerably different than
the standards applied to U.S. listed companies. Under the NYSE rules, we are required only to: (a) have an audit committee or audit board,
pursuant to an applicable exemption available to foreign private issuers, that meets certain requirements, as discussed below, (b) provide
prompt certification by our chief executive officer of any material non-compliance with any corporate governance rules, and (c) provide
a brief description of the significant differences between our corporate governance practices and the NYSE corporate governance practice
required to be followed by U.S. listed companies.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In view of Brazilian
Law 13.303/16 and new requirements of Novo Mercado Listing Regulations, the following discussion summarizes the significant differences
between our current corporate governance practices and those required of U.S. listed companies:</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Majority of Independent Directors</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">The NYSE rules require
that a majority of the board must consist of independent directors. Independence is defined by various criteria, including the absence
of a material relationship between the director and the listed company. While the Brazilian Corporate Law did not previously have a similar
requirement, Federal Law No. 13,303/16 established that at least 25% of the members of the board of directors must be independent. Under
the Novo Mercado Regulations, our board of directors must evaluate the independence of directors before their election to the board. Such
evaluation shall be based on a declaration prepared by the nominee. Additionally, Brazilian Corporate Law, Federal Law No. 13,303/16 and
the CVM have established rules that require directors to meet certain qualification requirements applicable to a company&#8217;s directors.
However, they do not require that we have a majority of independent directors, as required under the NYSE rules. Under our current bylaws,
approved on April 27, 2018, our board of directors must have a minimum of seven members, and 25% of the board must be independent, as
established by Federal Law No. 13,303/16 and as defined under Novo Mercado Regulations. Currently, six of our ten directors are independent,
pursuant to the Novo Mercado Listing Regulations and Federal Law No. 13,303/16. We believe these rules provide adequate assurances that
our directors are independent.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Executive Sessions</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">NYSE rules require that
the non-management directors must meet at regularly scheduled executive sessions without management present. The Brazilian Corporate Law
does not have a similar provision. According to this Law, up to one-third of the members of the board of directors can be elected from
management. Our bylaws provide that the CEO shall integrate the Board of Directors, while holding such position. All other members of
our board of directors meet the NYSE&#8217;s definition of &#8220;non-management&#8221; directors. There is no requirement in the Brazilian
Corporate Law that non-management directors meet regularly without management. However, the Internal Charter of the Board of Directors
establishes that, by resolution of the Chairman of the Board, meetings may be held exclusively for external directors, without the presence
of executives. Our board of directors consists of seven non-management directors.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 10pt">Fiscal Council</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Under the Brazilian
Corporate Law, the <I>Conselho Fiscal</I>, or fiscal council, is a corporate body independent of management and a company&#8217;s external
auditors. The fiscal council may be either permanent or non-permanent, in which case it is appointed by the shareholders to act during
a specific fiscal year.</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">A fiscal council is not equivalent
to, or comparable with, a U.S. audit committee. The primary responsibility of the fiscal council is to review management&#8217;s activities
and a company&#8217;s financial statements, and to report its findings to the company&#8217;s shareholders. The Brazilian Corporate Law
requires fiscal council members to receive as compensation at least 10% of the average annual amount paid to a company&#8217;s executive
officers. The Brazilian Corporate Law requires a fiscal council to be composed of a minimum of three and a maximum of five sitting members
and respective alternates.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Under the Brazilian
Corporate Law, the fiscal council may not contain members that (i) are on our board of directors, (ii) are on the board of executive officers,
(iii) are employed by us or a controlled company, or (iv) are spouses or relatives of any member of our management, up to the third degree.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Currently, our fiscal council consists of four sitting members and
his/her alternates. The fiscal council members generally meet once a month.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Audit Committee</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">NYSE rules require that
listed companies have an audit committee that (i) is composed of a minimum of three independent directors who are all financially literate,
(ii) meets the SEC rules regarding audit committees for listed companies, (iii) has at least one member who has accounting or financial
management expertise and (iv) is governed by a written charter addressing the committee&#8217;s required purpose and detailing its required
responsibilities. However, as a foreign private issuer, we need only to comply with the requirement that the audit committee meet the
SEC rules regarding audit committees for listed companies to the extent compatible with Brazilian Corporate Law and Federal Law No. 13,303/16
(the Brazilian State-owned Companies Law). Our audit committee, which is not equivalent to, or comparable with, a U.S. audit committee,
provides assistance to our board of directors on matters involving accounting, internal controls, financial reporting and compliance.
The audit committee is mainly responsible for assisting and advising the board of directors in its responsibilities to ensure the quality,
transparency and integrity of our published financial information and financial statements. The audit committee is also responsible for
supervising all matters relating to the Code of Ethics and Integrity, accounting, internal controls, the internal and independent audit
functions, compliance, risk management and internal policies, such as the related parties transaction policy. The audit committee comprises
three members appointed by the board of directors, and, pursuant to our bylaws, the members of our audit committee may be appointed simultaneously
to their election to the board of directors or by a subsequent resolution. The members of the audit committee shall perform their duties
for the duration of their respective terms as board members or until otherwise decided by the shareholders&#8217; meeting or by the board
of directors. In the event that an audit committee member resigns or is removed from office after exercising any portion of his or her
term, such member may only rejoin the audit committee at least three years from the end of his or her term. The current members of our
audit committee are Eduardo de Freitas Teixeira, Reinaldo Guerreiro and Francisco Vidal Luna. All members meet the independent membership
requirements of the SEC and NYSE as well as other NYSE requirements. Eduardo de Freitas Teixeira is the committee&#8217;s &#8220;coordinator
&#8220; and Reinaldo Guerreiro as financial expert within the scope of the SEC rules covering the disclosure of financial experts on audit
committees in periodic filings pursuant to the U.S. Securities Exchange Act of 1934.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Nomination/Corporate Governance and Compensation Committees</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">NYSE rules require that
listed companies have a nomination/corporate governance committee and a compensation committee composed entirely of independent directors
and governed by a written charter addressing the committee&#8217;s required purpose and detailing its required responsibilities. Required
responsibilities for the nomination/corporate governance committee include, among other things, identifying and selecting qualified board
member nominees and developing a set of corporate governance principles applicable to the company. Required responsibilities for the compensation
committee include, among other things, reviewing corporate goals relevant to the chief executive officer&#8217;s compensation, evaluating
the chief executive officer&#8217;s performance, approving the chief executive officer&#8217;s compensation levels and recommending to
the board non-chief executive officer compensation, incentive-compensation and equity-based plans.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Under the Brazilian
Corporate Law, we are not required to have a nomination/corporate governance committee or compensation committee. However, Federal Law
No. 13,303/16 and State Decree No. 62,349/16 established the requirement of a committee with the responsibilities of verifying the nomination
process of the members of the management and of the fiscal council. In our annual shareholders&#8217; meeting, held on April 27, 2018,
our bylaws were amended in order to, among other things, create the Eligibility and Advisory Committee in compliance with Federal Law
No. 13,303/16 and State Decree No. 62,349/16.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">This committee must be
composed of up to three members, elected by a general shareholders&#8217; meeting, without a fixed term of office. Members must have at
least three years&#8217; professional experience in public administration, or three years&#8217; experience in the private sector in an
area in which, or related to which, we operate.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Candidates are assessed
based on the CODEC Resolution No. 03/2018 and on our nomination policy, approved by the Board of Directors, which follows the guidelines
defined by Federal Law No. 13,303/16, State Decree No. 62,349/16 and Novo Mercado Listing Regulations.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Members of the Eligibility
and Advisory Committee may attend board of directors&#8217; meetings where matters related to this committee are discussed and will have
the right to speak, but not to vote, in accordance with our bylaws.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">This committee is also
responsible for verifying the compliance of the evaluation process of the members of the management and of the fiscal council, as well
as providing methodological and procedural support to the board of directors to evaluate the performance of officers and other members
of statutory committees.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The performance evaluation,
individual and collective, held annually, of the members of the management and the members of committees, observing the following minimum
requirements, according to the terms of Federal Law No. 13,303/16:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 26.65pt">(a)</TD><TD STYLE="text-align: justify; padding-right: 15.85pt">presentation of the acts of management, regarding the lawfulness and effectiveness
of the management;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 5pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 26.65pt">(b)</TD><TD STYLE="text-align: justify; padding-right: 15.85pt">contribution to the earnings for the year; and</TD></TR></TABLE>


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<TD STYLE="width: 18pt"></TD><TD STYLE="width: 26.65pt">(c)</TD><TD STYLE="text-align: justify; padding-right: 15.85pt">achievement of the purposes established in the business plan and fulfillment of
the long-term strategy.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We expect that a written charter addressing the committee&#8217;s
purpose and detailing its required responsibilities will be approved by the board of directors.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Under the Brazilian Corporate
Law, the total amount available for compensation of our directors and executive officers and for profit-sharing payments to our executive
officers is established by our shareholders at the annual general meeting. The individual compensation and profit-sharing of each executive
officer, as well as the compensation of our board and committee members is set out according to our remuneration policy, approved by the
Board of Directors, which follows the guidelines from the S&atilde;o Paulo state government and the CODEC (State Capital Protection Board).</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt">Shareholder Approval of Equity Compensation Plans</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">NYSE rules require that
shareholders be given the opportunity to vote on all equity compensation plans and material revisions thereto, with limited exceptions.
We do not currently have any equity compensation plan. If such a plan were to be implemented, there is no requirement under Brazilian
Corporate Law for the plan to be approved by our shareholders. However, if the issuance of new shares in connection with any equity compensation
plan exceeded the authorized capital under our bylaws, the increase in capital would require shareholder approval.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Corporate Governance Guidelines</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">NYSE rules require that
listed companies adopt and disclose corporate governance guidelines. We are in compliance with the adoption of corporate governance provisions
and guidelines required under the Novo Mercado Regulations, Federal Law No. 13,303/16 and State Decree 62,349/16. See &#8220;Item 9.C
Markets&#8212;Trading on the Brazilian Stock Exchange&#8212;The Novo Mercado Segment&#8221; and &#8220;Item 16.G&#8212;Corporate Governance&#8212;Required
Changes to Corporate Governance Practices of Brazilian Government-Controlled Companies,&#8221; our Report on Brazilian Code of Corporate
Governance and our policies available on &#8220;Corporate Governance&#8221; section of our Investor Relations website. We believe that
such corporate governance guidelines applicable to us do not conflict with the guidelines established by the NYSE. Our corporate governance
guidelines and practices are available on our website at www.sabesp.com.br at the following location: Investor Relations &#8211; Corporate
Governance.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Code of Ethics and Integrity</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">NYSE rules require that
listed companies adopt and disclose a code of business conduct and ethics for directors, officers and employees, and promptly disclose
any waivers of the code for directors or executive officers. The adoption and disclosure of a formal code is not required under the Brazilian
Corporate Law.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">However, Federal
Law No. 13,303/16, State Decree 62,349/16 and the <I>Novo Mercado</I> Regulations require the adoption of a Code of Conduct and Integrity
that should include, among other provisions, guidelines to avoid conflicts of interests, forbiddance of fraudulent acts and corruption,
whistleblowing channels, protective measures to avoid retaliation regarding whistleblowers, periodic training on the content of such code
and sanctions in case of code violations. We adopt and disclose a Code of Ethics and Integrity which complies with the requirements made
by the Brazilian laws and regulations, as well as addresses the matters required to be addressed by the applicable NYSE and SEC rules.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We have had a Code of Ethics and
Integrity since 2006, and the latest version was approved by the Board of Directors in February 2021. It is available on <FONT STYLE="color: Blue"><U>https://ri.sabesp.com.br/en/corporate-governance/code-of-conduct-and-integrity/</U></FONT>,
and on the Brazilian Securities Commission (<FONT STYLE="color: Blue"><U>www.cvm.com.br</U></FONT>).</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The Code of Conduct
and Integrity is introduced to Company&#8217;s Officers, Board of Directors, Board of Auditors, Audit Committee, Eligibility and Counselling
Committee and to all the other employees during the integration program which is tailored to their positions.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Moreover, we require
our suppliers and other related third-party to comply with our Code of Ethics and Integrity as well and the non-compliance acts are subjected
to sanctions under the contract and other measures according to applicable laws and regulations.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Any breach of the Code
of Conduct and Integrity is subject to internal investigations and disciplinaries measures applicable on a case-by-case basis. The Code
of Conduct and Integrity is frequently updated in order to comply with new laws and regulations.</P>

<P STYLE="font: italic bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Internal Audit Function</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">NYSE rules require
that listed companies maintain an internal audit function to provide management and the audit committee with ongoing assessments of the
company&#8217;s risk management processes and system of internal control. Our internal audit department is connected to the Board of Directors
through the audit committee and reports to our Chief Executive Officer. Our internal audit is responsible for evaluating (i) the adequacy
of internal controls, (ii) the effectiveness of the risk management and of the governance processes, (iii) the reliability of the process
of collecting, measuring, classifying, accumulating, recording and disclosing events and transactions, to prepare financial statements,
and (iv) the proper application of the principle of segregation of duties, to avoid the occurrence of conflicts of interest and fraud.</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt">Anticorruption Compliance</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Law No. 12,846, of August 1, 2013
(the &#8220;Anticorruption Law&#8221; or the &#8220;Clean Company Act&#8221;), as further regulated by Decree No. 8,420/2015, introduced
to the Brazilian legal system the concept of strict liability for legal entities involved in harmful acts against the national and foreign
public administration, as defined in the Anticorruption Law, subjecting the violation company to penalties both in administrative and
civil law. Similar to the Foreign Corrupt Practices Act of the United States, to which we are also subject, the Anticorruption Law considers
that an effective implementation of Compliance Programs may be used to mitigate the administrative penalties to be applied as a consequence
of a harmful act against the public administration, which can be up to 20% of the company&#8217;s annual gross revenue.</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We have a Compliance
Program which was approved by the Board of Directors and is updated periodically. The last update was in December 2018. The program was
established in accordance with the Brazilian Anticorruption Law, Foreign Corrupt Practices Act, Federal Law No. 13,303/16, the Novo Mercado
Regulations, and Brazilian Office of the Comptroller General&#8217;s (CGU) guidelines.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt 0pt; text-align: justify; text-indent: 18pt">As a semi-public company,
our Compliance Program encompasses two distinct situations &#8211; active corruption and passive corruption, as established in Brazilian
anti-corruption legislation &#8211; and follows the recommendations of the Organization for Economic Cooperation and Development, the
United Nations Office on Drugs and Crimes, and the World Bank to establish an ethical culture. Our program incorporates and focuses on
high management, structural functioning, the provision of complaint hotlines, monitoring of third-party relations, governance and internal
controls, risk management, training and communication.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The program
currently consists of a set of internal mechanisms and procedures related to integrity, monitoring and incentives to report irregularities.
The program also focuses on the effective implementation of the Code of Ethics and Integrity as well as other policies and guidelines
aimed at preventing fraud, corruption and other harmful acts against public administration.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We periodically review
our management of anti-fraud and anti-corruption measures, consolidating the measures in a structured corporate program. In 2020, we concluded
the cycle of mapping and analyzing the risks of fraud and corruption and of the controls necessary to the business profile. We reviewed
14 macroprocesses with greater exposure to the risks of fraud and corruption, totaling 51 assessed processes. Our current portfolio has
19 risks. For risks classified as moderate to critical, we implement mitigating actions.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">As part of the program,
we created the Conduct and Integrity Learning Track (<I>Trilha de Aprendizagem de Conduta e Integridade</I>) which consists of a continuous
training program directed to the entire company staff, reinforcing the importance of acting in accordance with laws, regulations and internal
policies. The main topics covered are: integrity, ethics, sexual and moral harassment, diversity, corruption, fraud and conflicts of interest.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In 2020, we also conducted
online training on Preventing and Combating Fraud and Corruption based on national and international standards to disseminate best practices
and adopt a <FONT STYLE="letter-spacing: -0.45pt">culture</FONT> of integrity for our employees. We also train our directors, officers
and members of the Fiscal Council on issues related to corporate governance and integrity and we provide specific training for employees
who work in the complaints investigation process.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Further, we provide
the Trust Channel, which is a tool made available to employees make inquiries on any questions related to the ethical behavior within
our business. We ensure confidentiality and anonymity to whoever uses this tool.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">We also provide complaint
hotlines to report cases of fraud, corruption, unlawful acts, breaches of the Code of Ethics and Integrity and other activities that could
harm our interests and principles. This information is available and is easily accessible and identifiable on our website. Anonymity is
guaranteed in all cases, except when there is a court decision to the contrary.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">For related-party transactions,
the establishment of special purpose vehicles or when required, background checks are adopted in order to detect information relating
to history and reputation, relationships with public agencies or agents, company corporate structure and restrictive lists, including
corruption proceedings and investigations, to ensure that the terms and conditions of the transaction do not result in a material risk
of violation of applicable anti-corruption laws.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Among the compliance practices,
we encourage the adoption of integrity measures among our suppliers by providing contractual clauses to ensure compliance with ethical
standards and the prohibition of fraud and corruption practices, in addition to monitoring related party transactions.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Our department responsible
for the application and improvement of the Compliance Program acts with autonomy, independence and impartiality and reports to the CEO.
Depending on the individuals involved in the allegations, the department may file a report to the Board of Directors, Fiscal Committee
and Audit Committee, to which it also makes periodical reports on its activities.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">As a result of our efforts, we did not register any corruption cases
in 2020.</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin: 0 0 10pt 0pt">Citizens&#8217; Access to Information at Sabesp</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Federal Law No. 12,527/2011
(LAI), regulated by State Decree No. 58.052/2012 and State Decree No. 61.559/2015 determines that government entities must create Citizen
Information Services &#8211; SIC units which receive and manage information requests from the public, and make available to citizens information
requested or otherwise provided the reasons for denial of such information requests.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">In order to comply with
LAI, we implemented the Citizen Information Service &#8211; SIC, structuring the internal flow of information to serve citizens within
the terms provided by this law. We also made a Transparency Portal (<I>Portal da Transpar&ecirc;ncia</I>) available on our website, which
includes basic information required by law, software for citizens to request information and a list of frequently requested information,
according to the standards of the S&atilde;o Paulo state government.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">These duties are linked
to the Risk Management area whose main assumption is the transparency, quality of information and compliance with strategic rules of a
listed company.</P>


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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1pt"></TD><TD STYLE="width: 67.35pt"><FONT STYLE="color: #010000">ITEM</FONT> 16H.</TD><TD><A NAME="a_027"></A>MINE SAFETY DISCLOSURE</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Not applicable.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">&nbsp;</P>

<P STYLE="font: 10pt Georgia,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify"><B><A NAME="a_031"></A>PART III</B></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0.3pt 0 10pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1pt"></TD><TD STYLE="width: 67.35pt"><FONT STYLE="color: #010000">ITEM 17.</FONT></TD><TD><A NAME="a_028"></A>FINANCIAL STATEMENTS</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Not applicable.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1pt"></TD><TD STYLE="width: 67.35pt"><FONT STYLE="color: #010000">ITEM 18.</FONT></TD><TD><A NAME="a_029"></A>FINANCIAL STATEMENTS</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The following financial statements, together
with the reports of the independent registered public accounting firms, are filed as part of this annual report. See &#8220;Index to Financial
Statements.&#8221;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0; margin-bottom: 10pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1pt"></TD><TD STYLE="width: 67.35pt"><FONT STYLE="color: #010000">ITEM 19.</FONT></TD><TD><A NAME="a_030"></A>EXHIBITS</TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman,serif; margin: 0; text-align: justify"><FONT STYLE="font-size: 9pt">&nbsp;</FONT><FONT STYLE="font-size: 10pt"><B>(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Index
to Financial Statements</B></FONT></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="height: 12.9pt; vertical-align: top">
    <TD STYLE="width: 92%; padding: 1pt 5.4pt 2pt; height: 12.9pt; font-family: Times New Roman,serif; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 8%; padding-right: 5.4pt; padding-left: 5.4pt; height: 12.9pt">
    <P STYLE="font: 8pt Times New Roman,serif; margin: 0; text-align: center; border-bottom: black 0.5pt solid"><B>Page</B></P></TD></TR>
  <TR STYLE="height: 13.75pt; vertical-align: top">
    <TD STYLE="padding-right: 9.35pt; padding-left: 9.35pt; height: 13.75pt; font-family: Times New Roman,serif; text-indent: -9.35pt"><FONT STYLE="font-size: 10pt">Report of Grant Thornton Auditores Independentes</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 13.75pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 10pt">F-2</FONT></TD></TR>
  <TR STYLE="height: 12.9pt; vertical-align: top">
    <TD STYLE="padding-right: 9.35pt; padding-left: 9.35pt; height: 12.9pt; font-family: Times New Roman,serif; text-indent: -9.35pt"><FONT STYLE="font-size: 10pt">Report of KPMG Auditores Independentes</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 12.9pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 10pt">F-4</FONT></TD></TR>
  <TR STYLE="height: 12.9pt; vertical-align: top; background-color: #D5EAEA">
    <TD STYLE="padding-right: 9.35pt; padding-left: 9.35pt; height: 12.9pt; font-family: Times New Roman,serif; text-indent: -9.35pt"><FONT STYLE="font-size: 10pt">Statement of Financial Position as of December 31, 2020 and 2019</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 12.9pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 10pt">F-5</FONT></TD></TR>
  <TR STYLE="height: 13.75pt; vertical-align: top; background-color: white">
    <TD STYLE="padding-right: 9.35pt; padding-left: 9.35pt; height: 13.75pt; font-family: Times New Roman,serif; text-indent: -9.35pt"><FONT STYLE="font-size: 10pt">Income Statements for the Years ended December 31, 2020, 2019 and 2018</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 13.75pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 10pt">F-7</FONT></TD></TR>
  <TR STYLE="height: 12.9pt; vertical-align: top; background-color: #D5EAEA">
    <TD STYLE="padding-right: 9.35pt; padding-left: 9.35pt; height: 12.9pt; font-family: Times New Roman,serif; text-indent: -9.35pt"><FONT STYLE="font-size: 10pt">Statements of Comprehensive Income for the Years ended December 31, 2020, 2019 and 2018</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 12.9pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 10pt">F-8</FONT></TD></TR>
  <TR STYLE="height: 12.9pt; vertical-align: top; background-color: white">
    <TD STYLE="padding-right: 9.35pt; padding-left: 9.35pt; height: 12.9pt; font-family: Times New Roman,serif; text-indent: -9.35pt"><FONT STYLE="font-size: 10pt">Statements of Changes in Equity for the Years ended December 31, 2020, 2019 and 2018</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 12.9pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 10pt">F-9</FONT></TD></TR>
  <TR STYLE="height: 13.75pt; vertical-align: top; background-color: #D5EAEA">
    <TD STYLE="padding-right: 9.35pt; padding-left: 9.35pt; height: 13.75pt; font-family: Times New Roman,serif; text-indent: -9.35pt"><FONT STYLE="font-size: 10pt">Statements of Cash Flows for the Years ended December 31, 2020, 2019 and 2018</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 13.75pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 10pt">&nbsp;F-11</FONT></TD></TR>
  <TR STYLE="height: 12.9pt; vertical-align: top; background-color: white">
    <TD STYLE="padding-right: 9.35pt; padding-left: 9.35pt; height: 12.9pt; font-family: Times New Roman,serif; text-indent: -9.35pt"><FONT STYLE="font-size: 10pt">Notes to the Financial Statements Years ended December 31, 2020, 2019 and 2018</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;F-13</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 12pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0"><B>(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;List of Exhibits</B></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0.3pt 0 10pt 9pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 11pt">
  <TR STYLE="height: 14.3pt; vertical-align: top">
    <TD STYLE="width: 7%; padding-left: 5.35pt; height: 14.3pt; font-family: Times New Roman,serif; line-height: 8.3pt"><FONT STYLE="font-size: 7.5pt"><B>Item</B></FONT></TD>
    <TD STYLE="width: 93%; padding-left: 11.5pt; height: 14.3pt; font-family: Times New Roman,serif; line-height: 8.3pt"><FONT STYLE="font-size: 7.5pt"><B>Description</B></FONT></TD></TR>
  <TR STYLE="height: 14.55pt; vertical-align: top; background-color: #DAEEF3">
    <TD STYLE="padding-left: 5.35pt; height: 14.55pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">1.1*</FONT></TD>
    <TD STYLE="padding-left: 11.5pt; height: 14.55pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">Bylaws of the Registrant (English translation) (incorporated by reference to the Form 6-K filed on December 9, 2019).</FONT></TD></TR>
  <TR STYLE="height: 15.75pt; vertical-align: top">
    <TD STYLE="padding-left: 5.35pt; height: 15.75pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">2.1</FONT></TD>
    <TD STYLE="padding-left: 11.5pt; height: 15.75pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt"><A HREF="ex2-1.htm">Description of Securities registered under Section 12 of the Exchange Act.</A></FONT></TD></TR>
  <TR STYLE="height: 23.2pt; vertical-align: top; background-color: #DAEEF3">
    <TD STYLE="padding-left: 5.35pt; height: 23.2pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">4.1*</FONT></TD>
    <TD STYLE="padding-right: 9.35pt; padding-left: 11.5pt; height: 23.2pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">Agreement between the Registrant and the State Department of Water and Energy (Departamento de &Aacute;guas e Energia El&eacute;trica&#8212;DAEE), dated April 24, 1997 (English translation) (incorporated by reference to Exhibit 10.1 to the Registrant&#8217;s Registration Statement on Form F-1 filed on April 8, 2002 (the &#8220;April 8, 2002 Form F-1&#8221;).</FONT></TD></TR>
  <TR STYLE="height: 23.25pt; vertical-align: top">
    <TD STYLE="padding-left: 5.35pt; height: 23.25pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">4.2*</FONT></TD>

    <TD STYLE="padding-right: 3pt; padding-left: 11.5pt; height: 23.25pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">Protocol of Understanding between the Registrant and the State of S&atilde;o Paulo, dated September 30, 1997 (English translation) (incorporated by reference to Exhibit 10.2 to the April 8, 2002 Form F-1).</FONT></TD></TR>
  <TR STYLE="height: 23.2pt; vertical-align: top; background-color: #DAEEF3">
    <TD STYLE="padding-left: 5.35pt; height: 23.2pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">4.3*</FONT></TD>
    <TD STYLE="padding-left: 11.5pt; height: 23.2pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">Agreement between the Registrant and the State of S&atilde;o Paulo, through the Secretariat of Finance, dated September 10, 2001 (English translation) (incorporated by reference to Exhibit 10.3 to the April 8, 2002 Form F-1).</FONT></TD></TR>
  <TR STYLE="height: 23.25pt; vertical-align: top">
    <TD STYLE="padding-left: 5.35pt; height: 23.25pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">4.4*</FONT></TD>
    <TD STYLE="padding-left: 11.5pt; height: 23.25pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">Agreement between the Registrant and the State of S&atilde;o Paulo, through the Secretariat of the Treasury, dated December 11, 2001 (English translation) (incorporated by reference to Exhibit 10.4 to the April 8, 2002 Form F-1).</FONT></TD></TR>
  <TR STYLE="height: 23.2pt; vertical-align: top; background-color: #DAEEF3">
    <TD STYLE="padding-left: 5.35pt; height: 23.2pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">4.5*</FONT></TD>
    <TD STYLE="padding-left: 11.5pt; height: 23.2pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">Amendment to the Agreement, dated April 24, 1997, between the Registrant and the DAEE, dated March 16, 2000 (English translation) (incorporated by reference to Exhibit 10.5 to the April 8, 2002 Form F-1).</FONT></TD></TR>
  <TR STYLE="height: 23.25pt; vertical-align: top">
    <TD STYLE="padding-left: 5.35pt; height: 23.25pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">4.6*</FONT></TD>
    <TD STYLE="padding-right: 2.25pt; padding-left: 11.5pt; height: 23.25pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">Amendment to the Agreement, dated April 24, 1997, between the Registrant and the DAEE, dated November 21, 2001 (English translation) (incorporated by reference to Exhibit 10.6 to the April 8, 2002 Form F-1).</FONT></TD></TR>
  <TR STYLE="height: 23.2pt; vertical-align: top; background-color: #DAEEF3">
    <TD STYLE="padding-left: 5.35pt; height: 23.2pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">4.7*</FONT></TD>
    <TD STYLE="padding-left: 11.5pt; height: 23.2pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">First Amendment to the Agreement, dated December 11, 2001, between the Registrant and the State of S&atilde;o Paulo, dated March 22, 2004. (English translation) (incorporated by reference to Exhibit 4.7 to the Form 20-F filed on June 28, 2004).</FONT></TD></TR>
  <TR STYLE="height: 23.25pt; vertical-align: top">
    <TD STYLE="padding-left: 5.35pt; height: 23.25pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">4.8*</FONT></TD>
    <TD STYLE="padding-left: 11.5pt; height: 23.25pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">Second Amendment to the Agreement, dated December 11, 2001, between the Registrant and the State of S&atilde;o Paulo, dated December 28, 2007. (English translation) (incorporated by reference to the Form 6-K filed on February 25, 2008).</FONT></TD></TR>
  <TR STYLE="height: 23.2pt; vertical-align: top; background-color: #DAEEF3">
    <TD STYLE="padding-left: 5.35pt; height: 23.2pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">4.9*</FONT></TD>
    <TD STYLE="padding-left: 11.5pt; height: 23.2pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">Third Amendment to the Agreement, dated December 11, 2001, between the Registrant and the State of S&atilde;o Paulo, dated November 17, 2008. (English translation) (incorporated by reference to the Form 6-K filed on December 23, 2008).</FONT></TD></TR>
  <TR STYLE="height: 23.25pt; vertical-align: top">
    <TD STYLE="padding-left: 5.35pt; height: 23.25pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">4.10*</FONT></TD>
    <TD STYLE="padding-right: 1pt; padding-left: 11.5pt; height: 23.25pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">Commitment Agreement, between the Registrant and the State of S&atilde;o Paulo, dated March 26, 2008. (English translation) (incorporated by reference to the Form 6-K filed on April 28, 2008).</FONT></TD></TR>
  <TR STYLE="height: 23.2pt; vertical-align: top; background-color: #DAEEF3">
    <TD STYLE="padding-left: 5.35pt; height: 23.2pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">4.11*</FONT></TD>
    <TD STYLE="padding-right: 9.35pt; padding-left: 11.5pt; height: 23.2pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">Agreement Executed between the Registrant and the S&atilde;o Paulo City Government, dated November 14, 2007 (English Translation) (incorporated by reference to the Form 6-K filed on March 12, 2008).</FONT></TD></TR>
  <TR STYLE="height: 23.25pt; vertical-align: top">
    <TD STYLE="padding-left: 5.35pt; height: 23.25pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">4.12*</FONT></TD>
    <TD STYLE="padding-left: 11.5pt; height: 23.25pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">Amendment to the Agreement Executed between the Registrant and the S&atilde;o Paulo City government, dated February 10, 2008 (English translation) (incorporated by reference to the Form 6-K filed on May 12, 2008).</FONT></TD></TR>
  <TR STYLE="height: 14.55pt; vertical-align: top; background-color: #DAEEF3">
    <TD STYLE="padding-left: 5.35pt; height: 14.55pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">4.14*</FONT></TD>
    <TD STYLE="padding-left: 11.5pt; height: 14.55pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">The Audit Committee Charter dated September 20, 2018 (English translation) (incorporated by reference to the Form 6-K filed on November 30, 2018).</FONT></TD></TR>
  <TR STYLE="height: 23.25pt; vertical-align: top">
    <TD STYLE="padding-left: 5.35pt; height: 23.25pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">4.15*</FONT></TD>
    <TD STYLE="padding-left: 11.5pt; height: 23.25pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">Convention between the State and the city of S&atilde;o Paulo, dated June 23, 2010, with the intermediation and consent of the Registrant and of ARSESP (English translation) (incorporated by reference to the Form 6-K filed on July 13, 2010).</FONT></TD></TR>
  <TR STYLE="height: 23.2pt; vertical-align: top; background-color: #DAEEF3">
    <TD STYLE="padding-left: 5.35pt; height: 23.2pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">4.16*</FONT></TD>
    <TD STYLE="padding-left: 11.5pt; height: 23.2pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">Contract to provide public water supply and sewage services, among the Registrant, the State and the city of S&atilde;o Paulo, dated June 23, 2010 (English translation) (incorporated by reference to the Form 6-K filed on July 13, 2010).</FONT></TD></TR>
  <TR STYLE="height: 23.25pt; vertical-align: top">
    <TD STYLE="padding-left: 5.35pt; height: 23.25pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">4.17*</FONT></TD>
    <TD STYLE="padding-right: 0.8pt; padding-left: 11.5pt; height: 23.25pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">Term of Agreement between the Registrant, the State of S&atilde;o Paulo and the DAEE, dated March 18, 2015 (English translation) (incorporated by reference to the Form 6-K filed on April 15, 2015).</FONT></TD></TR>
  <TR STYLE="height: 14.6pt; vertical-align: top; background-color: #DAEEF3">
    <TD STYLE="padding-left: 5.35pt; height: 14.6pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">4.18*</FONT></TD>
    <TD STYLE="padding-left: 11.5pt; height: 14.6pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">Notice of Transactions with Related Parties, dated November 9, 2016, (English translation) (incorporated by reference to the Form 6-K filed on November 16, 2016).</FONT></TD></TR>
  <TR STYLE="height: 23.2pt; vertical-align: top">
    <TD STYLE="padding-left: 5.35pt; height: 23.2pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">4.19*</FONT></TD>
    <TD STYLE="padding-left: 11.5pt; height: 23.2pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">First Amendment to the Private Instrument of Settlement and Other Covenants between the Registrant and EMAE, dated October 19, 2017 (English translation) (incorporated by reference to the Form 6-K filed on November 9, 2017).</FONT></TD></TR>
  <TR STYLE="height: 14.6pt; vertical-align: top; background-color: #DAEEF3">
    <TD STYLE="padding-left: 5.35pt; height: 14.6pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">11.1*</FONT></TD>
    <TD STYLE="padding-left: 11.5pt; height: 14.6pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">Code of Conduct and Integrity dated February 25, 2021 (English translation) (incorporated by reference to the Form 6-K filed on April 21, 2021).</FONT></TD></TR>
</TABLE>

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<P STYLE="font: 11pt Times New Roman,serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 11pt">
  <TR STYLE="height: 14.6pt; vertical-align: top">
    <TD STYLE="width: 7%; padding-left: 5.35pt; height: 14.6pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">12.1</FONT></TD>
    <TD STYLE="width: 93%; padding-left: 11.5pt; height: 14.6pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt"><A HREF="ex12-1.htm">Certification of Benedito Pinto Ferreira Braga Junior, Chief Executive Officer, pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.</A></FONT></TD></TR>
  <TR STYLE="height: 14.55pt; vertical-align: top; background-color: #DAEEF3">
    <TD STYLE="padding-left: 5.35pt; height: 14.55pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">12.2</FONT></TD>
    <TD STYLE="padding-left: 11.5pt; height: 14.55pt; font-family: Times New Roman,serif; line-height: 8.6pt"><FONT STYLE="font-size: 7.5pt"><A HREF="ex12-2.htm">Certification of Rui de Britto &Aacute;lvares Affonso, Chief Financial Officer and Investor Relations Officer, pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.</A></FONT></TD></TR>
  <TR STYLE="height: 17.25pt; vertical-align: top">
    <TD STYLE="padding-left: 5.35pt; height: 17.25pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">13.1</FONT></TD>
    <TD STYLE="padding-right: 7.65pt; padding-left: 11.5pt; height: 17.25pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt"><A HREF="ex13-1.htm">Certification of Benedito Pinto Ferreira Braga Junior, Chief Executive Officer, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes- Oxley Act of 2002.</A></FONT></TD></TR>
  <TR STYLE="height: 17.2pt; vertical-align: top; background-color: #DAEEF3">
    <TD STYLE="padding-left: 5.35pt; height: 17.2pt; font-family: Times New Roman,serif; line-height: 8.6pt"><FONT STYLE="font-size: 7.5pt">13.2</FONT></TD>
    <TD STYLE="padding-right: 7.65pt; padding-left: 11.5pt; height: 17.2pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt"><A HREF="ex13-2.htm">Certification of Rui de Britto &Aacute;lvares Affonso, Chief Financial Officer and Investor Relations Officer, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.</A></FONT></TD></TR>
  <TR STYLE="height: 17.2pt; vertical-align: top">
    <TD STYLE="padding-top: 0.05pt; padding-right: 24.9pt; height: 17.2pt; font-family: Times New Roman,serif; line-height: 8.6pt"><FONT STYLE="font-size: 7.5pt">&nbsp;&nbsp;&nbsp;15.1</FONT></TD>
    <TD STYLE="padding-top: 0.05pt; padding-right: 24.9pt; padding-left: 11.5pt; height: 17.2pt; font-family: Times New Roman,serif; line-height: 8.6pt"><FONT STYLE="font-size: 7.5pt"><A HREF="ex15-1.htm">Letter from KPMG Auditores Independentes to the SEC dated April 27, 2021 regarding the change in independent public accounting firm.</A></FONT></TD></TR>
  <TR STYLE="height: 14.55pt; vertical-align: top; background-color: #DAEEF3">
    <TD STYLE="padding-left: 5.35pt; height: 14.55pt; font-family: Times New Roman,serif; line-height: 8.6pt"><FONT STYLE="font-size: 7.5pt">101.INS</FONT></TD>
    <TD STYLE="padding-left: 11.5pt; height: 14.55pt; font-family: Times New Roman,serif; line-height: 8.6pt"><FONT STYLE="font-size: 7.5pt">XBRL Instance Document</FONT></TD></TR>
  <TR STYLE="height: 14.6pt; vertical-align: top">
    <TD STYLE="padding-left: 5.35pt; height: 14.6pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">101.SCH</FONT></TD>
    <TD STYLE="padding-left: 11.5pt; height: 14.6pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">XBRL Taxonomy Extension Schema Document</FONT></TD></TR>
  <TR STYLE="height: 14.55pt; vertical-align: top; background-color: #DAEEF3">
    <TD STYLE="padding-left: 5.35pt; height: 14.55pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">101.CAL</FONT></TD>
    <TD STYLE="padding-left: 11.5pt; height: 14.55pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">XBRL Taxonomy Extension Calculation Linkbase Document</FONT></TD></TR>
  <TR STYLE="height: 14.6pt; vertical-align: top">
    <TD STYLE="padding-left: 5.35pt; height: 14.6pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">101.DEF</FONT></TD>
    <TD STYLE="padding-left: 11.5pt; height: 14.6pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">XBRL Taxonomy Extension Definition Linkbase Document</FONT></TD></TR>
  <TR STYLE="height: 14.6pt; vertical-align: top; background-color: #DAEEF3">
    <TD STYLE="padding-left: 5.35pt; height: 14.6pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">101.LAB</FONT></TD>
    <TD STYLE="padding-left: 11.5pt; height: 14.6pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">XBRL Taxonomy Extension Label Linkbase Document</FONT></TD></TR>
  <TR STYLE="height: 14.6pt; vertical-align: top">
    <TD STYLE="padding-left: 5.35pt; height: 14.6pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">101.PRE</FONT></TD>
    <TD STYLE="padding-left: 11.5pt; height: 14.6pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 7.5pt">XBRL Taxonomy Extension Presentation Linkbase Document</FONT></TD></TR>
  <TR STYLE="height: 8.6pt; vertical-align: top">
    <TD COLSPAN="2" STYLE="height: 8.6pt; font-family: Times New Roman,serif; line-height: 7.6pt"><FONT STYLE="font-size: 7.5pt">(*) Previously filed.</FONT></TD></TR>
</TABLE>

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<P STYLE="font: bold 10pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 0pt; text-align: center">SIGNATURES</P>

<P STYLE="font: 8.5pt Times New Roman,serif; margin: 0.2pt 0 10pt"><B>&nbsp;</B></P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">The registrant hereby
certifies that it meets all of the requirements for filing on Form 20-F and that it has duly caused and authorized the undersigned to
sign this annual report on its behalf.</P>

<P STYLE="text-align: center; font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><B>COMPANHIA DE SANEAMENTO B&Aacute;SICO DO ESTADO DE S&Atilde;O PAULO
- SABESP</B></P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0 0 10pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 132.55pt 0 271.85pt; text-align: justify; text-indent: -36pt"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" ALIGN="CENTER" STYLE="width: 70%">




<TR>

   <TD STYLE="height: 16px"></TD>

   <TD STYLE="height: 16px"></TD>

   <TD STYLE="height: 16px"></TD></TR>

<TR>

   <TD STYLE="padding-right: 24pt; vertical-align: top; text-align: right"><FONT color=#000000 size=2 face="Times New Roman">By:</FONT></TD>

   <TD STYLE="vertical-align: bottom; text-align: left">/s/&nbsp;&nbsp;<FONT style="FONT-FAMILY: times new roman" size=3>Benedito
Pinto Ferreira Braga Junior</FONT> <HR align=left color=#000000 SIZE=1 noShade>

</TD>

   <TD></TD></TR>

<TR>

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

   <TD STYLE="vertical-align: bottom; width: 53%; text-align: center">

   <DIV align=left><FONT color=#000000 size=2 face="Times New Roman">Name: Benedito Pinto Ferreira Braga Junior </FONT></DIV>

   <DIV align=left><FONT color=#000000 size=2 face="Times New Roman">Title: Chief Executive Officer</FONT></DIV></TD>

   <TD></TD></TR><TR>
   <TD STYLE="vertical-align: top; text-align: left">&nbsp;</TD>
   <TD STYLE="vertical-align: bottom; text-align: left">&nbsp;</TD>
   <TD>&nbsp;</TD></TR>
                 <TR>
   <TD STYLE="vertical-align: top; text-align: left">&nbsp;</TD>
   <TD STYLE="vertical-align: bottom; text-align: left">&nbsp;</TD>
   <TD>&nbsp;</TD></TR>
                 <TR>

   <TD STYLE="padding-right: 24pt; vertical-align: top; text-align: right"><FONT color=#000000 size=2 face="Times New Roman">By:</FONT></TD>

   <TD STYLE="vertical-align: bottom; text-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;

   <HR align=left color=#000000 SIZE=1 noShade>

</TD>

   <TD></TD></TR>
<TR>

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

   <TD STYLE="vertical-align: bottom; text-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>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0 0 10pt">&nbsp;</P>

<P STYLE="font: 9.5pt Times New Roman,serif; margin: 0.45pt 0 10pt">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 0pt 10pt; text-align: justify; text-indent: 18pt">Date: April 27, 2021</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 0 9.6pt"></P>

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<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 0 9.6pt">&nbsp;</P>




<P STYLE="font: 19pt Georgia,serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 19pt Georgia,serif; margin: 0"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P>

<P STYLE="font: 10pt Arial,sans-serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Arial,sans-serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 13pt Georgia,serif; margin: 0; text-align: justify"><B>Financial Statements as at December 31, 2020 and 2019</B></P>

<P STYLE="font: 13pt Georgia,serif; margin: 0; text-align: justify"><B>And for the years ended</B></P>

<P STYLE="font: 13pt Georgia,serif; margin: 0; text-align: justify"><B>December 31, 2020, 2019 and 2018</B></P>

<P STYLE="font: 13pt Georgia,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 13pt Georgia,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 13pt Georgia,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/95% Arial,sans-serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 8pt/95% Arial,sans-serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 13pt/107% Arial,sans-serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 13pt/107% Arial,sans-serif; margin: 0"><B></B></P>

<P STYLE="font: 13pt/107% Arial,sans-serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 13pt Georgia,serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Georgia,serif; margin: 0">&nbsp;</P>


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<P STYLE="font: 10pt Georgia,serif; margin: 0">REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</P>

<P STYLE="font: 10pt Arial,sans-serif; margin: 0; text-indent: -0.5pt"></P>

<P STYLE="font: 10pt Georgia,serif; margin: 0; text-indent: -0.5pt">&nbsp;</P>

<P STYLE="font: 10pt Georgia,serif; margin: 0">Board of Directors and Shareholders</P>

<P STYLE="font: 10pt Georgia,serif; margin: 0">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</P>

<P STYLE="font: 10pt Georgia,serif; margin: 0">S&atilde;o Paulo - SP</P>

<P STYLE="font: 10pt Georgia,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Georgia, Times, Serif; text-align: justify; margin-right: 0; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 11pt"><B>Opinion
on the financial statements </B></FONT></P>

<P STYLE="font: 10pt Georgia, Times, Serif; text-align: justify; margin-right: 0; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 11pt">We
have audited the accompanying balance sheet of Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo &ndash; SABESP (the
&ldquo;Company&rdquo;) as of December 31, 2020, and the related statements of income, comprehensive income, changes in shareholders&rsquo;
equity and cash flows for the year then ended, and the related notes (collectively referred to as the &ldquo;financial statements&rdquo;).
In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December
31, 2020, and the results of its operations and its cash flows for the year ended December 31, 2020, in conformity with International
Financial Reporting Standards (&ldquo;IFRS&rdquo;) as issued by the International Accounting Standards Board (&ldquo;IASB&rdquo;).</FONT></P>

<P STYLE="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 11pt">We
also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (&ldquo;PCAOB&rdquo;),
the Company&rsquo;s internal control over financial reporting as of December 31, 2020, based on criteria established in the 2013 <I>Internal
Control &ndash; Integrated Framework</I> issued by the Committee of Sponsoring Organizations of the Treadway Commission (&ldquo;COSO&rdquo;),
and our report dated April 27, 2021 expressed an unqualified opinion.&nbsp;</FONT></P>

<P STYLE="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 11pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Georgia, Times, Serif; text-align: justify; margin-right: 0; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 11pt"><B>Basis
for opinion </B></FONT></P>

<P STYLE="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 11pt">These
financial statements are the responsibility of the Company&rsquo;s management. Our responsibility is to express an opinion on the Company&rsquo;s
financial statements based on our audit. We are a public accounting firm registered with the PCAOB and required to be independent with
respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities
and Exchange Commission and the PCAOB.</FONT></P>

<P STYLE="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 11pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 11pt">We
conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. Our audit
included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud,
and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence supporting the amounts
and disclosures in the financial statements. Our audit also included evaluating the accounting principles used and significant estimates
made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audit provides a
reasonable basis for our opinion.</FONT></P>

<P STYLE="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

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<P STYLE="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Georgia, Times, Serif; text-align: justify; margin-right: 0; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 11pt"><B>Critical
Audit Matters </B></FONT></P>

<P STYLE="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 11pt">The
critical audit matters communicated below are matters arising from the current period audit of the financial statements that were communicated
or required to be communicated to the audit committee and that: (1)&nbsp;relate to accounts or disclosures that are material to the financial
statements and (2)&nbsp;involved our especially challenging, subjective, or complex judgments. The communication of critical audit matters
does not alter in any way our opinion on the financial statements, taken as a whole, and we are not, by communicating the critical audit
matters below, providing separate opinions on the critical audit matters or on the accounts or disclosures to which they relate.</FONT></P>

<P STYLE="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 11pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Georgia, Times, Serif; text-align: justify; margin-right: 0; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 11pt"><B>1.
Provisions for environmental claims (Notes 3.14, 6.2 (e) and 20)</B></FONT></P>

<P STYLE="font: 10pt Georgia, Times, Serif; text-align: justify; margin-right: 0; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 11pt">The
Company is a defendant in judicial and administrative environmental lawsuits, arising from the normal course of its operations, related
to fines applied by public and competent authorities on potential environmental damage caused by the Company in the municipalities where
it operates. This area requires critical judgments and evaluations made by management, supported by its legal counsel, in determining
the estimates related to the recognition of liabilities, measurement of involved amounts, evaluation of the likelihood of loss in the
various disputes and appropriate disclosure of existing lawsuits and litigations (contingent liabilities), in view of their relevance
in relation to the financial statements.</FONT></P>

<P STYLE="font: 10pt Georgia, Times, Serif; text-align: justify; margin-right: 0; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 11pt">The
environmental claims classified as probable loss and subject to a provision recorded in the financial statements amounted to approximately
R$ 250 million as of December 31, 2020. Additionally, the contingent environmental liabilities, classified as possible, therefore, not
subject to recognition of a provision according to the IFRS, came to approximately R$ 6 billion as of December 31, 2020.</FONT></P>

<P STYLE="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 11pt">Certain
laws and regulations in Brazil have a high level of complexity and, therefore, the measurement, recognition, classification and disclosure
related to such lawsuits require a certain level of judgment by the Company&rsquo;s management for the recognition of loss estimates
and disclosures in its financial statements and, for this reason, we consider this issue to be a critical area in our audit approach.&nbsp;</FONT></P>

<P STYLE="font: 10pt Georgia, Times, Serif; margin-right: 0; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 11pt">The
primary procedures we performed to address this critical audit matter included:</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 14.2pt"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 11pt">Tested
                                            management&rsquo;s process for determining the amounts recorded and disclosed related to
                                            the amounts of environmental judicial claims, which included evaluating the design and operating
                                            effectiveness of the internal controls over the Company&rsquo;s environmental judicial claims
                                            financial reporting and disclosures, including controls related to the review and approval
                                            of the determination of the likelihood of loss and estimated loss amounts;</FONT></TD></TR></TABLE>



<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 14.2pt"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 11pt">Obtained
                                            and evaluated letters from the Company&rsquo;s legal advisors in relation to the environmental
                                            lawsuits, including their assessment of the likelihood of loss and estimates of potential
                                            payments in the event of loss. We compared these assessments and estimates to those used
                                            by the Company and evaluated the sufficiency and adequacy of the Company&rsquo;s provisions
                                            and disclosures.</FONT></TD></TR></TABLE>



<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 14.2pt"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 11pt">Evaluated
                                            the data, critical assumptions and methodology used by the company&rsquo;s specialist, to
                                            determine the amounts recorded and disclosed related to the company&rsquo;s environmental
                                            judicial claims;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 14.2pt"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 11pt">Evaluated
                                            whether the assumptions used were reasonable considering the past performance of the Company&acute;s
                                            claims experience.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 14.2pt"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 11pt">Evaluated
                                            the disclosures made in the financial statements regarding the adherence to the applicable
                                            standards;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/12pt Georgia, Times, Serif; margin: 0.25in 0 6pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 11pt">/s/
Grant Thornton Auditores Independentes</FONT></P>

<P STYLE="font: 10pt/12pt Georgia, Times, Serif; margin: 0.25in 0 6pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 11pt">We
have served as the Company&rsquo;s auditor since 2020.</FONT></P>

<P STYLE="font: 10pt/12pt Georgia, Times, Serif; margin: 0.25in 0 6pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 11pt">S&atilde;o
Paulo, Brazil</FONT></P>

<P STYLE="font: 10pt/12pt Georgia, Times, Serif; margin: 0.25in 0 6pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 11pt">April
27, 2021</FONT></P>

<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

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<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify"></P>

<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 11pt">REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: -0.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 11pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 11pt">To
the Stockholders, Board of Directors of and Management of</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 11pt">Companhia
de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</FONT></P>

<P STYLE="font: 11pt/12pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 11pt">S&atilde;o
Paulo &ndash; SP</FONT></P>

<P STYLE="font: 11pt/12pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 11pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt/12pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 11pt"><B><I>Opinion
on the Financial Statements</I></B></FONT></P>

<P STYLE="font: 11pt/12pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 11pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 11pt/12pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 11pt">We
have audited the accompanying statement of financial position of Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo
&ndash; SABESP (the Company) as of December&nbsp;31, 2019, the related statements of income, comprehensive income, changes in equity,
and cash flows for each of the years in the two-year period ended December&nbsp;31, 2019, and the related notes (collectively, the financial
statements). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company
as of December&nbsp;31, 2019, and the results of its operations and its cash flows for each of the years in the two-year period ended
December&nbsp;31, 2019, in conformity with International Financial Reporting Standards (IFRS) as issued by the International Accouting
Standards Board (IASB)<SUP>.</SUP></FONT></P>

<P STYLE="font: 11pt/12pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 11pt"><I>Basis
for Opinion</I></FONT></P>

<P STYLE="font: 11pt/12pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 11pt">These
financial statements are the responsibility of the Company&rsquo;s management. Our responsibility is to express an opinion on these financial
statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United
States) (PCAOB) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and
the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.</FONT></P>

<P STYLE="font: 11pt/12pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 11pt">We
conducted our audit<I>s</I> in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit
to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud.
Our audit<I>s</I> included performing procedures to assess the risks of material misstatement of the financial statements, whether due
to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence
regarding the amounts and disclosures in the financial statements. Our audit<I>s</I> also included evaluating the accounting principles
used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe
that our audit<I>s</I> provide<I>s</I> a reasonable basis for our opinion.</FONT></P>

<P STYLE="font: 11pt/12pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 11pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt/12pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 11pt">We
served as the Company&rsquo;s auditor from 2016 to 2020.</FONT></P>

<P STYLE="font: 11pt/12pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 11pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt/12pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 11pt">/S/
KPMG Auditores Independentes</FONT></P>

<P STYLE="font: 11pt/12pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 11pt">S&atilde;o
Paulo - Brazil</FONT></P>

<P STYLE="font: 11pt/12pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 11pt">April
30, 2020</FONT></P>

<P STYLE="font: 10pt/95% Arial,sans-serif; margin: 0; text-align: justify">&nbsp;</P>


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<P STYLE="font: 13pt Georgia,serif; margin: 0"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P>

<P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Statement of Financial Position as of December 31, 2020 and 2019</B></P>

<P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.5pt solid; text-align: left"><B>Amounts in thousands of reais</B></P>

<P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; width: 64%; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt"><B>Assets</B></FONT></TD>
    <TD STYLE="width: 8%">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>Note</B></P></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 13%">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>December 31, 2020</B></P></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 13%">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>December 31, 2019 </B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Current assets</FONT></TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Cash and cash equivalents</FONT></TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">7</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">396,401</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">2,253,210</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-top: 0.3pt; padding-left: 7.1pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Financial investments</FONT></TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">8</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">3,411,146</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Trade receivables</FONT></TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">10 (a)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">2,204,029</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">2,137,752</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Accounts receivable from related parties</FONT></TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">11 (a)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">168,054</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">192,906</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Inventories</FONT></TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">104,848</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">70,454</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Restricted cash</FONT></TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">9</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">35,742</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">26,018</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Recoverable taxes</FONT></TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">18 (a)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">22,672</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">141,266</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Other assets</FONT></TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 9pt Georgia,serif; margin: 0.3pt 0 0; text-align: right; border-bottom: Black 0.5pt solid">97,946</P></TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 9pt Georgia,serif; margin: 0.3pt 0 0; text-align: right; border-bottom: Black 0.5pt solid">74,532</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Total current assets</FONT></TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap">
    <P STYLE="font: 9pt Georgia,serif; margin: 0.3pt 0 0; text-align: right; border-bottom: Black 0.5pt solid">6,440,838</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap">
    <P STYLE="font: 9pt Georgia,serif; margin: 0.3pt 0 0; text-align: right; border-bottom: Black 0.5pt solid">4,896,138</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Noncurrent assets </FONT></TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Trade receivables</FONT></TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">10 (a)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">246,957</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">215,275</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Accounts receivable from related parties</FONT></TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">11 (a)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">638,591</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">657,990</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Escrow deposits</FONT></TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">164,942</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">177,982</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Water and Basic Sanitation National Agency &ndash; ANA</FONT></TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">26,463</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">32,466</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Other assets</FONT></TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">148,164</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">119,646</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Investments</FONT></TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">12</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">63,417</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">53,187</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Investment properties</FONT></TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">13</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">46,274</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">47,562</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Contract assets</FONT></TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">14</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">7,969,164</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">7,617,714</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Intangible assets</FONT></TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">15</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">34,405,575</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">32,325,447</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Property, plant and equipment</FONT></TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">16</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">268,251</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">314,393</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Total noncurrent assets</FONT></TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap">
    <P STYLE="font: 9pt Georgia,serif; margin: 0.3pt 0 0; text-align: right; border-bottom: Black 0.5pt solid">43,977,798</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap">
    <P STYLE="font: 9pt Georgia,serif; margin: 0.3pt 0 0; text-align: right; border-bottom: Black 0.5pt solid">41,561,662</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Total assets</FONT></TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap">
    <P STYLE="font: 9pt Georgia,serif; margin: 0.3pt 0 0; text-align: right; border-bottom: Black 1.5pt double">50,418,636</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap">
    <P STYLE="font: 9pt Georgia,serif; margin: 0.3pt 0 0; text-align: right; border-bottom: Black 1.5pt double">46,457,800</P></TD></TR>
  </TABLE>

<P STYLE="font: 11pt Georgia,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Georgia,serif; margin: 0">The accompanying notes are an integral part of these financial statements.</P>

<P STYLE="font: 10pt Arial,sans-serif; margin: 0">&nbsp;</P>
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<P STYLE="font: 13pt Georgia,serif; margin: 0"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P>

<P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Statement of Financial Position as of December 31, 2020 and 2019</B></P>

<P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.5pt solid; text-align: left"><B>Amounts in thousands of reais</B></P>

<P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; width: 64%; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt"><B>Liabilities and equity</B></FONT></TD>
    <TD STYLE="width: 8%">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>Note</B></P></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; width: 13%">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>December 31, 2020</B></P></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 13%">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>December 31, 2019</B></P></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Current liabilities</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Trade payables and contractors </FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">263,741</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">369,631</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Borrowings and financing</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">17</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">3,034,449</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">2,859,843</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Accrued payroll and related taxes</FONT></TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">410,943</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">594,279</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Taxes and contributions </FONT></TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">18 (b)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">266,819</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">250,318</FONT></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Interest on capital </FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">24 (b)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">231,611</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">800,352</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Provisions</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">20 (a)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">760,209</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">550,247</FONT></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Services payable</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">22</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">453,750</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">474,078</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Public-Private Partnership - PPP</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">15 (g)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">130,207</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">110,291</FONT></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Program Contract Commitments</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">15 (c) (iv)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">162,541</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">273,932</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Other liabilities</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap">
    <P STYLE="font: 9pt Georgia,serif; margin: 0.3pt 0 0; text-align: right; border-bottom: Black 0.5pt solid">185,860</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap">
    <P STYLE="font: 9pt Georgia,serif; margin: 0.3pt 0 0; text-align: right; border-bottom: Black 0.5pt solid">170,453</P></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Total current liabilities</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap">
    <P STYLE="font: 9pt Georgia,serif; margin: 0.3pt 0 0; text-align: right; border-bottom: Black 0.5pt solid">5,900,130</P></TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 9pt Georgia,serif; margin: 0.3pt 0 0; text-align: right; border-bottom: Black 0.5pt solid">6,453,424</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Noncurrent liabilities</FONT></TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Borrowings and financing</FONT></TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">17</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">14,224,175</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">10,384,866</FONT></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-top: 0.3pt; padding-left: 7.1pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Deferred income tax and social contribution</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">19</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">320,716</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">433,996</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Deferred Cofins and PASEP</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">149,444</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">143,693</FONT></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Provisions </FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">20 (a)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">492,093</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">485,561</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Pension obligations</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">21 (b)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">2,868,594</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">3,360,932</FONT></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Public-Private Partnership - PPP</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">15 (g)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">3,045,066</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">3,183,689</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Program Contract Commitments</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">15 (c) (iv)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">68,939</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">103,321</FONT></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Other liabilities</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap">
    <P STYLE="font: 9pt Georgia,serif; margin: 0.3pt 0 0; text-align: right; border-bottom: Black 0.5pt solid">555,775</P></TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 9pt Georgia,serif; margin: 0.3pt 0 0; text-align: right; border-bottom: Black 0.5pt solid">272,535</P></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Total noncurrent liabilities</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap">
    <P STYLE="font: 9pt Georgia,serif; margin: 0.3pt 0 0; text-align: right; border-bottom: Black 0.5pt solid">21,724,802</P></TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 9pt Georgia,serif; margin: 0.3pt 0 0; text-align: right; border-bottom: Black 0.5pt solid">18,368,593</P></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Total liabilities</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap">
    <P STYLE="font: 9pt Georgia,serif; margin: 0.3pt 0 0; text-align: right; border-bottom: Black 0.5pt solid">27,624,932</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap">
    <P STYLE="font: 9pt Georgia,serif; margin: 0.3pt 0 0; text-align: right; border-bottom: Black 0.5pt solid">24,822,017</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Equity</FONT></TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Capital stock</FONT></TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">15,000,000</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">15,000,000</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Earnings reserves</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">8,194,706</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">7,547,954</FONT></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Other comprehensive loss</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; white-space: nowrap">
    <P STYLE="font: 9pt Georgia,serif; margin: 0.3pt 0pt 0pt; text-align: right">(401,002)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; white-space: nowrap; vertical-align: bottom">
    <P STYLE="font: 9pt Georgia,serif; margin: 0.3pt 0 0; text-align: right">(912,171)</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Total equity</FONT></TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">24</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; white-space: nowrap">
    <P STYLE="font: 9pt Georgia,serif; margin: 0.3pt 0 0; text-align: right">22,793,704</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; white-space: nowrap">
    <P STYLE="font: 9pt Georgia,serif; margin: 0.3pt 0 0; text-align: right">21,635,783</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 0.3pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Total equity and liabilities</FONT></TD>
    <TD STYLE="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3pt double; white-space: nowrap">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right">50,418,636</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 3pt double; white-space: nowrap">
    <P STYLE="font: 9pt Georgia,serif; margin: 0.3pt 0 0; text-align: right">46,457,800</P></TD></TR>
  </TABLE>
<P STYLE="font: 11pt Georgia,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Georgia,serif; margin: 0">The accompanying notes are an integral part of these financial statements.</P>

<P STYLE="font: 10pt Arial,sans-serif; margin: 0">&nbsp;</P>
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<P STYLE="font: 13pt Georgia,serif; margin: 0"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P>

<P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Income Statements for the </B></P>

<P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P>

<P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless
otherwise indicated</B></P>

<P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 56%; font-family: Arial,sans-serif">&nbsp;</TD>
    <TD STYLE="width: 8%">
    <P STYLE="font: bold 10pt Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid">Note</P></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 11%">
    <P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>2020</B></P></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 11%">
    <P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>2019</B></P></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 11%">
    <P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>2018</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font-family: Arial,sans-serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font-family: Arial,sans-serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-bottom: 2.4pt; padding-left: 14.1pt; font-family: Arial,sans-serif; text-indent: -14.1pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><B>Net operating revenue</B></FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; letter-spacing: -0.1pt">28 (b)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">17,797,541</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">17,983,654</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">16,085,094</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">&#9;Operating costs</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; letter-spacing: -0.1pt">29</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Georgia,serif; margin: 0 0 2.4pt; text-align: right; border-bottom: Black 0.5pt solid">(11,179,667)</P></TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Georgia,serif; margin: 0 0 2.4pt; text-align: right; border-bottom: Black 0.5pt solid">(10,137,637)</P></TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Georgia,serif; margin: 0 0 2.4pt; text-align: right; border-bottom: Black 0.5pt solid">(9,086,456)</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-bottom: 2.4pt; font-family: Arial,sans-serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial,sans-serif; padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial,sans-serif; padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial,sans-serif; padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><B>Gross profit</B></FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Georgia,serif; margin: 0 0 2.4pt; text-align: right; border-bottom: Black 0.5pt solid">6,617,874</P></TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Georgia,serif; margin: 0 0 2.4pt; text-align: right; border-bottom: Black 0.5pt solid">7,846,017</P></TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Georgia,serif; margin: 0 0 2.4pt; text-align: right; border-bottom: Black 0.5pt solid">6,998,638</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-bottom: 2.4pt; font-family: Arial,sans-serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial,sans-serif; padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial,sans-serif; padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial,sans-serif; padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">&#9;Selling expenses</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">29</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial,sans-serif; padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">(751,286)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial,sans-serif; padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">(803,404)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial,sans-serif; padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">(693,480)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-left: 14.2pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">Allowance for doubtful accounts</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">29</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial,sans-serif; padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">(444,826)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial,sans-serif; padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">(128,099)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial,sans-serif; padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">(166,727)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">&#9;Administrative expenses</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">29</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial,sans-serif; padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">(1,051,181)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial,sans-serif; padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">(1,187,844)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial,sans-serif; padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">(996,877)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-bottom: 2.4pt; padding-left: 14.1pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">&#9;Other operating income (expenses), net</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">31</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">107,656</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">(18,748)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">28,591</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 2.4pt; padding-left: 14.1pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">Equity results of investments in affiliaties</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">12</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Georgia,serif; margin: 0 0 2.4pt; text-align: right; border-bottom: Black 0.5pt solid">14,136</P></TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Georgia,serif; margin: 0 0 2.4pt; text-align: right; border-bottom: Black 0.5pt solid">3,701</P></TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Georgia,serif; margin: 0 0 2.4pt; text-align: right; border-bottom: Black 0.5pt solid">6,510</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-bottom: 2.4pt; font-family: Arial,sans-serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><B>Profit from operations before finance income (expenses) and income tax and social contribution</B></FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">4,492,373</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">5,711,623</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">5,176,655</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-bottom: 2.4pt; font-family: Arial,sans-serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial,sans-serif; padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial,sans-serif; padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial,sans-serif; padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">&#9;Financial expenses</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">30</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial,sans-serif; padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">(1,324,759)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial,sans-serif; padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">(1,173,425)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial,sans-serif; padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">(807,967)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">&#9;Financial revenues</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">30</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial,sans-serif; padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">336,731</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial,sans-serif; padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">372,842</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial,sans-serif; padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">446,302</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">&#9;Exchange result, net</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">30</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Georgia,serif; margin: 0 0 2.4pt; text-align: right; border-bottom: Black 0.5pt solid">(2,178,343)</P></TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Georgia,serif; margin: 0 0 2.4pt; text-align: right; border-bottom: Black 0.5pt solid">(233,098)</P></TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Georgia,serif; margin: 0 0 2.4pt; text-align: right; border-bottom: Black 0.5pt solid">(902,671)</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-bottom: 2.4pt; font-family: Arial,sans-serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial,sans-serif; padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial,sans-serif; padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial,sans-serif; padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><B>Financial result, net</B></FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Georgia,serif; margin: 0 0 2.4pt; text-align: right; border-bottom: Black 0.5pt solid">(3,166,371)</P></TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Georgia,serif; margin: 0 0 2.4pt; text-align: right; border-bottom: Black 0.5pt solid">(1,033,681)</P></TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Georgia,serif; margin: 0 0 2.4pt; text-align: right; border-bottom: Black 0.5pt solid">(1,264,336)</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-bottom: 2.4pt; font-family: Arial,sans-serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial,sans-serif; padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial,sans-serif; padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial,sans-serif; padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><B>Profit before income tax and social contribution</B></FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Georgia,serif; margin: 0 0 2.4pt; text-align: right; border-bottom: Black 0.5pt solid">1,326,002</P></TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Georgia,serif; margin: 0 0 2.4pt; text-align: right; border-bottom: Black 0.5pt solid">4,677,942</P></TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Georgia,serif; margin: 0 0 2.4pt; text-align: right; border-bottom: Black 0.5pt solid">3,912,319</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-bottom: 2.4pt; font-family: Arial,sans-serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial,sans-serif; padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial,sans-serif; padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial,sans-serif; padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">Income tax and social contribution</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial,sans-serif; padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial,sans-serif; padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial,sans-serif; padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">&#9;Current</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">19 (d)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial,sans-serif; padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">(460,721)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial,sans-serif; padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">(1,155,463)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 9pt Arial,sans-serif; padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">(852,655)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 2.4pt; padding-left: 14.1pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">&#9;Deferred</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">19 (d)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Georgia,serif; margin: 0 0 2.4pt; text-align: right; border-bottom: Black 0.5pt solid">108,037</P></TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Georgia,serif; margin: 0 0 2.4pt; text-align: right; border-bottom: Black 0.5pt solid">(154,962)</P></TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Georgia,serif; margin: 0 0 2.4pt; text-align: right; border-bottom: Black 0.5pt solid">(224,596)</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-bottom: 2.4pt; font-family: Arial,sans-serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">(352,684)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">(1,310,425)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">(1,077,251)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD>
    <P STYLE="font: 10pt Georgia,serif; margin: 0 0 2.4pt"><B>Profit for the year</B></P></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Georgia,serif; margin: 0 0 2.4pt; text-align: right; border-bottom: Black 1.5pt double">973,318</P></TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Georgia,serif; margin: 0 0 2.4pt; text-align: right; border-bottom: Black 1.5pt double">3,367,517</P></TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Georgia,serif; margin: 0 0 2.4pt; text-align: right; border-bottom: Black 1.5pt double">2,835,068</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; letter-spacing: -0.1pt"><B>Earnings per share &ndash; basic and diluted (in reais)</B></FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">25</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Georgia,serif; margin: 0 0 2.4pt; text-align: right; border-bottom: Black 1.5pt double">1.42</P></TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Georgia,serif; margin: 0 0 2.4pt; text-align: right; border-bottom: Black 1.5pt double">4.93</P></TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Georgia,serif; margin: 0 0 2.4pt; text-align: right; border-bottom: Black 1.5pt double">4.15</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Georgia,serif; margin: 0">The accompanying notes are an integral part of these financial statements.</P>

<P STYLE="font: 10pt Arial,sans-serif; margin: 0">&nbsp;</P>


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<P STYLE="font: 13pt Georgia,serif; margin: 0"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P>

<P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Statements of Comprehensive Income for the</B></P>

<P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P>

<P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais</B></P>

<P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 56%; font-family: Arial,sans-serif">&nbsp;</TD>
    <TD STYLE="width: 8%">
    <P STYLE="border-bottom: Black 0.5pt solid; font: bold 10pt Georgia,serif; margin-right: 0pt; margin-left: 0; text-align: center">Note</P></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 11%">
    <P STYLE="border-bottom: Black 0.5pt solid; font: 10pt Georgia,serif; margin-right: 0pt; margin-left: 0; text-align: right"><B>2020</B></P></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 11%">
    <P STYLE="border-bottom: Black 0.5pt solid; font: 10pt Georgia,serif; margin-right: 0pt; margin-left: 0; text-align: right"><B>2019</B></P></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 11%">
    <P STYLE="border-bottom: Black 0.5pt solid; font: 10pt Georgia,serif; margin-right: 0pt; margin-left: 0; text-align: right"><B>2018</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">Profit for the year</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">973,318</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">3,367,517</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">2,835,068</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">&nbsp;Other comprehensive income (loss)</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">511,169</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">(363,076)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">(10,994)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD>
    <P STYLE="font: 10pt Georgia,serif; margin-right: 0pt; margin-left: 0; text-indent: 14.2pt">Items which will not be subsequently
reclassified to the income statement:</P></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD>
    <P STYLE="font: 10pt Georgia,serif; margin-right: 0pt; margin-left: 14.2pt">Actuarial gains and (losses) on defined benefit Plans,
net of income tax</P></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; letter-spacing: -0.1pt">21 (b)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; letter-spacing: -0.1pt">511,152</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; letter-spacing: -0.1pt">(363,059)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; letter-spacing: -0.1pt">(10,994)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">&#9;Other</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="border-bottom: Black 0.5pt solid; font: 10pt Georgia,serif; margin-right: 0pt; margin-left: 0; text-align: right"><FONT STYLE="letter-spacing: -0.1pt">17</FONT></P></TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="border-bottom: Black 0.5pt solid; font: 10pt Georgia,serif; margin-right: 0pt; margin-left: 0; text-align: right"><FONT STYLE="letter-spacing: -0.1pt">(17)</FONT></P></TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="border-bottom: Black 0.5pt solid; font: 10pt Georgia,serif; margin-right: 0pt; margin-left: 0; text-align: right"><FONT STYLE="letter-spacing: -0.1pt">-</FONT></P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD>
    <P STYLE="font: 10pt Georgia,serif; margin-right: 0pt; margin-left: 0">Total comprehensive income for the year</P></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="border-bottom: Black 1.5pt double; font: 10pt Georgia,serif; margin-right: 0pt; margin-left: 0; text-align: right">1,484,487</P></TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="border-bottom: Black 1.5pt double; font: 10pt Georgia,serif; margin-right: 0pt; margin-left: 0; text-align: right">3,004,441</P></TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="border-bottom: Black 1.5pt double; font: 10pt Georgia,serif; margin-right: 0pt; margin-left: 0; text-align: right">2,824,074</P></TD></TR>
  </TABLE>
<P STYLE="font: 11pt Georgia,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Georgia,serif; margin: 0">The accompanying notes are an integral part of these financial statements.</P>

<P STYLE="font: 10pt Arial,sans-serif; margin: 0">&nbsp;</P>
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<P STYLE="font: 13pt Georgia,serif; margin: 0"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P>

<P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Statements of Changes in Equity for the</B></P>

<P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P>

<P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless
otherwise indicated</B></P>

<P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B>&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 7pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>Earnings reserves</B></P></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; width: 42%; padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; width: 4%; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>Note</B></P></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; width: 7%; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Capital stock</B></P></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; width: 6%; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Legal Reserve </B></P></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; width: 9%; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Investment reserve</B></P></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: top; width: 7%; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Additional dividend proposed</B></P></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; width: 8%; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Retained earnings </B></P></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; width: 9%; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Other comprehensive loss</B></P></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; width: 8%; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Total</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt"><B>Balances as of December 31, 2017</B></FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">10,000,000</P></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">1,058,275</P></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">6,939,296</P></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">53,539</P></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(538,101)</P></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">17,513,009</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;Net income for the year</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">2,835,068</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">2,835,068</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;Actuarial gains (losses)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">21 (b)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(10,994)</P></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(10,994)</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;Total comprehensive income for the year</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">2,835,068</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(10,994)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">2,824,074</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;Legal reserve</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">24 (b)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">141,755</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(141,755)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;Investments reserve capitalized</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">24 (b)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">5,000,000</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(5,000,000)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;Interest on capital (R$0.9851 per share)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">24 (b)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(673,328)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(673,328)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 2pt; padding-bottom: 1pt; padding-left: 2pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;2017 additional proposed dividends, approved (R$0.07833 per share)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-bottom: 1pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-bottom: 1pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-bottom: 1pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-bottom: 1pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-bottom: 1pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(53,539)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-bottom: 1pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-bottom: 1pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-bottom: 1pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(53,539)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 2pt; padding-bottom: 3pt; padding-left: 2pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;Additional proposed dividends</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-bottom: 3pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">24 (b)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-bottom: 3pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-bottom: 3pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-bottom: 3pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-bottom: 3pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">118,859</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-bottom: 3pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(118,859)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-bottom: 3pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-bottom: 3pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;Withholding income tax on interest on capital attributable as minimum mandatory dividends </FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(58,528)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(58,528)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;Transfer to investments reserve</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">1,901,126</P></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(1,901,126)</P></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt"><B>Balances as of December 31, 2018</B></FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">15,000,000</P></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">1,200,030</P></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">3,840,422</P></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">60,331</P></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(549,095)</P></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">19,551,688</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;Net income for the year</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">3,367,517</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">3,367,517</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;Actuarial gains (losses)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">21(b)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(363,076)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(363,076)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;Total comprehensive income for the year</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">3,367,517</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(363,076)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">3,004,441</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;Legal reserve</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">24 (b)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">168,376</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(168,376)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;Interest on capital (R$1.17012 per share)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">24 (b)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(799,785)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(799,785)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;2018 additional proposed dividends, approved (R$0.08827 per share)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(60,331)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(60,331)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;Additional proposed dividends</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">24 (b)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">141,203</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(141,203)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;Withholding income tax on interest on capital attributable as minimum mandatory dividends </FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">24 (b)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(60,230)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(60,230)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;Transfer to investments reserve</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">24 (e)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">2,258,153</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(2,258,153)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt"><B>Balances as of December 31, 2019</B></FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">15,000,000</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">1,368,406</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">6,098,575</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">80,973</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(912,171)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">21,635,783</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 11pt Georgia,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Georgia,serif; margin: 0">The accompanying notes are an integral part of these financial statements.</P>

<P STYLE="font: 10pt Arial,sans-serif; margin: 0">&nbsp;</P>
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<P STYLE="font: 13pt Georgia,serif; margin: 0"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P>

<P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Statements of Changes in Equity for the</B></P>

<P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P>

<P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless
otherwise indicated</B></P>

<P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B>&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 7pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 42%; padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;Net income for the year</FONT></TD>
    <TD STYLE="width: 4%; padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 7%; padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="width: 6%; padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="width: 9%; padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="width: 7%; padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="width: 8%; padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">973,318</FONT></TD>
    <TD STYLE="width: 9%; padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="width: 8%; padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">973,318</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;Actuarial gains (losses)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">21 (b)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">511,169</P></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">511,169</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;Total comprehensive income for the year</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">973,318</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">511,169</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">1,484,487</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;Legal Reserve</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">24 (b)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">48,666</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(48,666)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;Interest on shareholder's equity (R$0.33820 per share)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">24 (b)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(231,163)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(231,163)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 2pt; padding-bottom: 1pt; padding-left: 2pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;2019 additional proposed dividends, approved (R$0.11847 per share)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-bottom: 1pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-bottom: 1pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-bottom: 1pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-bottom: 1pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-bottom: 1pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(80,973)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-bottom: 1pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-bottom: 1pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-bottom: 1pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(80,973)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 2pt; padding-bottom: 3pt; padding-left: 2pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;Additional proposed dividends</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-bottom: 3pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">24 (b)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-bottom: 3pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-bottom: 3pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-bottom: 3pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-bottom: 3pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">40,806</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-bottom: 3pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(40,806)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-bottom: 3pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-bottom: 3pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;Withholding income tax on interest on capital attributable as minimum mandatory dividends</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">24 (b)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(14,430)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(14,430)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;Transfer to investments reserve</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">24 (e)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">652,683</P></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(652,683)</P></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt"><B>Balances as of December 31, 2020</B></FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">15,000,000</P></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">1,417,072</P></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">6,751,258</P></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">26,376</P></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">-</P></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">(401,002)</P></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">22,793,704</P></TD></TR>
  </TABLE>
<P STYLE="font: 11pt Georgia,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Georgia,serif; margin: 0">The accompanying notes are an integral part of these financial statements.</P>

<P STYLE="font: 10pt Arial,sans-serif; margin: 0">&nbsp;</P>
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    <DIV STYLE="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 13pt Georgia,serif; margin: 0"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P>

<P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Statements of Cash Flows for the</B></P>

<P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P>

<P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais&#9;&#9;</B></P>

<P STYLE="font: 9pt Arial,sans-serif; margin: 0; text-align: left"><B>&nbsp;</B></P>

<P STYLE="font: 9pt Arial,sans-serif; margin: 0; text-align: left">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; width: 53%; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; white-space: nowrap; width: 15%; padding-right: 3.5pt; padding-left: 3.5pt">


    <P STYLE="font: 7.5pt Georgia,serif; margin: 1pt 0 0; text-align: right"><B>December 31, </B></P>
    <P STYLE="font: 7.5pt Georgia,serif; margin: 1pt 0 0; text-align: right"><B>2020</B></P>
</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; white-space: nowrap; width: 15%; padding-right: 3.5pt; padding-left: 3.5pt">


    <P STYLE="font: 7.5pt Georgia,serif; margin: 1pt 0 0; text-align: right"><B>December 31, </B></P>
    <P STYLE="font: 7.5pt Georgia,serif; margin: 1pt 0 0; text-align: right"><B>2019</B></P>
</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 15%; padding-right: 3.5pt; padding-left: 3.5pt">


    <P STYLE="font: 7.5pt Georgia,serif; margin: 1pt 0 0; text-align: right"><B>December 31, </B></P>
    <P STYLE="font: 7.5pt Georgia,serif; margin: 1pt 0 0; text-align: right"><B>2018</B></P>
</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt"><B>Cash flow from operating activities</B></FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 1pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt"><B>&nbsp;&nbsp;&nbsp;&nbsp;Profit before income tax and social contribution</B></FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt"><B>1,326,002</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt"><B>4,677,942</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt"><B>3,912,319</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;<B>Adjustments for:</B></FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;&nbsp;Depreciation and amortization</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">2,037,112</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">1,780,094</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">1,392,541</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;&nbsp;Residual value of property, plant and equipment, intangible assets and investment properties written-off</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">16,590</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">45,434</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">24,974</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;&nbsp;Bad debt expense</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">444,826</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">128,099</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">165,433</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-left: 3.75pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;Agreement signed with the municipality of Mau&aacute;</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(280,774)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-left: 3.75pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;Agreement signed with the municipality of Santo Andr&eacute;</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(1,336,908)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;&nbsp;Agreement signed with the municipality of Guarulhos</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(928,014)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;&nbsp;Provisions and inflation adjustment</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">444,090</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">384,620</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">111,940</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;&nbsp;Interest calculated on borrowings and financing payable</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">559,931</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">568,679</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">563,902</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;&nbsp;Inflation adjustment and exchange gains (losses) on borrowings and financing</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">2,267,179</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">280,526</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">982,072</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;&nbsp;Interest and inflation adjustment on liabilities</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">20,931</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">46,038</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">30,103</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;&nbsp;Interest and inflation adjustment on assets</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(46,946)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(39,547)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(64,046)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;&nbsp;Finance charges from customers</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(344,513)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(364,291)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(289,321)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-left: 3.6pt; font-family: Arial,sans-serif; text-indent: -3.6pt"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;&nbsp;Construction margin on intangible assets arising from concession agreements</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(86,477)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(65,172)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(63,013)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;&nbsp;Provision for Consent Decree (TAC) and Knowledge Retention Program (PRC)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">1,684</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(130,345)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">80,245</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;&nbsp;Share of profit of investees</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(14,136)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(3,701)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(6,510)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;&nbsp;Interest and monetary restatement (PPP)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">424,639</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">397,576</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;&nbsp;Provision from S&atilde;o Paulo agreement</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">142,232</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">135,013</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">135,735</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;&nbsp;Pension plan obligations</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">136,585</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">267,423</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">243,569</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;&nbsp;Other adjustments</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="border-bottom: Black 0.5pt solid; font: 7.5pt Georgia,serif; margin: 0; text-align: right; text-indent: 0"><U>5,283</U></P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="border-bottom: Black 0.5pt solid; font: 7.5pt Georgia,serif; margin: 0; text-align: right; text-indent: 0"><U>5,863</U></P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="border-bottom: Black 0.5pt solid; font: 7.5pt Georgia,serif; margin: 0; text-align: right; text-indent: 0"><U>33,349</U></P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt"><B>7,054,238</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt"><B>6,777,343</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt"><B>6,325,278</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt"><B>Changes in assets </B></FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;Trade receivables</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(213,084)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(72,538)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(71,679)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;Accounts receivable from related parties</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">83,419</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">26,358</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">39,919</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;Inventories</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(34,394)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(4,858)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">20,075</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;Recoverable taxes</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(342,127)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">239,437</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(104,118)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;Escrow deposits</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">35,630</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(12,302)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(1,639)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;Other receivables</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(36,264)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(1,966)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">11,760</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt"><B>Changes in liabilities </B></FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;Trade payables and contractors </FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(248,404)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(349,037)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(176,826)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;Services payable</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(162,560)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(114,957)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(89,988)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;Accrued payroll and related taxes </FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(185,020) </FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">159,794 </FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(103,488) </FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;Taxes and contributions payable</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">384,676 </FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">63,276 </FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(4,829) </FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;Deferred Cofins/PASEP</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">5,751</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">2,863</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">10,648</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;Provisions</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(227,596)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(241,674)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(297,282)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;Pension obligations</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(123,014)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(221,784)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(217,000)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;Other liabilities</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(13,306)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(92,637)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">122,214</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt"><B>Cash generated from operations</B></FONT></TD>

    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt"><B>5,977,945</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt"><B>6,157,318</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt"><B>5,463,045</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;Interest paid</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(626,625)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(737,326)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(732,048)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;Income tax and social contribution paid</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(373,112)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(1,222,747)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(888,077)</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 1pt 0 0"><B>&nbsp;</B></P>
    <P STYLE="font: 7.5pt Georgia,serif; margin: 1pt 0 0"><B>Net cash generated from operating activities</B></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt"><B>4,978,208</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt"><B>4,197,245</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt"><B>3,842,920</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt"><B>Cash flows from investing activities</B></FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;Acquisition of contract assets and intangible assets</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(3,299,657)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(3,195,247)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(2,132,559)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;Restricted cash</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(9,724)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">5,882</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(13,078)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-left: 3.75pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;Financial investments</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(3,411,146)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;Investment increase/(decrease)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(5,734)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">240</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(1,136)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;Purchase of property, plant and equipment</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(42,407)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(78,159)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">(50,645)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt">&nbsp;&nbsp;&nbsp;Dividends received </FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">8,131</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt"><B>Net cash used in investing activities </B></FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt"><B>(6,768,668)</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt"><B>(3,267,284)</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt"><B>(2,189,287)</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 11pt Georgia,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Georgia,serif; margin: 0">The accompanying notes are an integral part of these financial statements.</P>

<P STYLE="font: 10pt Arial,sans-serif; margin: 0">&nbsp;</P>
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<P STYLE="font: 13pt Georgia,serif; margin: 0"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P>

<P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Statements of Cash Flows for the</B></P>

<P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P>

<P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais&#9;&#9;</B></P>

<P STYLE="font: 9pt Arial,sans-serif; margin: 0; text-align: left"><B>&nbsp;</B></P>

<P STYLE="font: 9pt Arial,sans-serif; margin: 0; text-align: left"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; width: 53%; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; white-space: nowrap; width: 15%; padding-right: 3.5pt; padding-left: 3.5pt">


    <P STYLE="font: 8pt Georgia,serif; margin: 1pt 0 0; text-align: right"><B>December 31, </B></P>
    <P STYLE="font: 8pt Georgia,serif; margin: 1pt 0 0; text-align: right"><B>2020</B></P>
</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; white-space: nowrap; width: 15%; padding-right: 3.5pt; padding-left: 3.5pt">


    <P STYLE="font: 8pt Georgia,serif; margin: 1pt 0 0; text-align: right"><B>December 31, </B></P>
    <P STYLE="font: 8pt Georgia,serif; margin: 1pt 0 0; text-align: right"><B>2019</B></P>
</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 15%; padding-right: 3.5pt; padding-left: 3.5pt">


    <P STYLE="font: 8pt Georgia,serif; margin: 1pt 0 0; text-align: right"><B>December 31, </B></P>
    <P STYLE="font: 8pt Georgia,serif; margin: 1pt 0 0; text-align: right"><B>2018</B></P>
</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt"><B>Cash flows from financing activities</B></FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">&nbsp;&nbsp;&nbsp;Borrowings and financing </FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Proceeds from loans</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">4,777,474</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">1,793,388</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">1,634,553</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Payment of loans</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">(3,244,099)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">(2,148,198)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">(1,678,748)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">&nbsp;&nbsp;Payment of interest on capital</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">(890,095)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">(739,996)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">(653,393)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">&nbsp;&nbsp;Public-Private Partnership - PPP</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">(543,346)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">(548,079)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">(178,333)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">&nbsp;&nbsp;Program Contract Commitments</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(166,283)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(63,057)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(31,568)</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt"><B>Net cash used in financing activities</B></FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt"><B>(66,349)</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt"><B>(1,705,942)</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt"><B>(907,489)</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
<!-- Field: Rule-Page --><DIV STYLE="margin-top: 1pt; margin-bottom: 1pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 0.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page --></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
<!-- Field: Rule-Page --><DIV STYLE="margin-top: 1pt; margin-bottom: 1pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 0.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page --></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
<!-- Field: Rule-Page --><DIV STYLE="margin-top: 1pt; margin-bottom: 1pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 0.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page --></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt"><B>Increase / (decrease) in cash and cash equivalents</B></FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>(1,856,809)</B></P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7.5pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>(775,981)</B></P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>746,144</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt"><B>Represented by:</B></FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Cash and cash equivalents at the beginning of the year</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">2,253,210</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">3,029,191</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">2,283,047</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Cash and cash equivalents at the end of the year</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">396,401</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">2,253,210</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">3,029,191</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt"><B>Increase / (decrease) in cash and cash equivalents</B></FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>(1,856,809)</B></P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>(775,981)</B></P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>746,144</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  </TABLE>

<P STYLE="font: 11pt Georgia,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Georgia,serif; margin: 0">The accompanying notes are an integral part of these financial statements.</P>

<P STYLE="font: 10pt Arial,sans-serif; margin: 0">&nbsp;</P>


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    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Georgia; text-align: center">&nbsp;</TD></TR><TR><TD STYLE="font: 10pt Georgia; text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"><B>1</B></TD><TD STYLE="text-align: justify"><B>Operations</B></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o
Paulo (&quot;SABESP&quot; or &quot;Company&quot;) is a mixed-capital company headquartered in S&atilde;o Paulo, at Rua Costa Carvalho,
300, CEP 05429-900, controlled by the State of S&atilde;o Paulo. The Company is engaged in the provision of basic and environmental sanitation
services in the State of S&atilde;o Paulo, as well as it supplies treated water and sewage services on a wholesale basis.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">In addition to providing basic sanitation services in the State
of S&atilde;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.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">As of December 31, 2020, the Company operated water and sewage
services in 375 municipalities of the State of S&atilde;o Paulo, 342 have already signed contracts, pursuant to Law 11,445/2007. Most
of these municipalities&rsquo; operations are based on 30-year concession, program and services contracts, except for the municipalities
of Guarulhos, Mau&aacute;, Mogi das Cruzes, Santo Andr&eacute;, S&atilde;o Bernardo do Campo, S&atilde;o Jo&atilde;o da Boa Vista and
Tejup&aacute;, which have a 40-year term.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 21.3pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The table below shows a summary of the contractual situation
of the municipalities served:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 70%; border: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="width: 15%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 0 0 0.45pt; text-align: center"><B>December 31,</B></P>
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 0 0 21.3pt; text-align: center"><B>2020</B></P></TD>
    <TD STYLE="width: 15%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 0 0 0.45pt; text-align: center"><B>December 31,</B></P>
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 0 0 21.3pt; text-align: center"><B>2019</B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(213,234,234)">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Total municipalities that have already signed contracts (*)</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">342</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">325</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="vertical-align: top; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-right: 5.4pt; padding-left: 7.1pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Balance &ndash; intangible and contract assets</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">39,440,568</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">35,990,087</FONT></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="vertical-align: top; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">&nbsp;&nbsp;&nbsp;Percentage of intangible and contract assets</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">93.08%</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">90.10%</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="vertical-align: top; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">&nbsp;&nbsp;&nbsp;&nbsp;Revenue from sanitation services (excluding construction revenue)</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">14,406,803</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">13,700,777</FONT></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="vertical-align: top; border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">&nbsp;&nbsp;&nbsp;&nbsp;Percentage of revenue from sanitation services (excluding construction revenue)</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">95.05%</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">84.92%</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(213,234,234)">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Municipalities with expired:</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">8</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">21</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-right: 5.4pt; padding-left: 7.1pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Balance &ndash; intangible and contract assets</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">264,931</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">1,637,878</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(213,234,234)">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">&nbsp;&nbsp;&nbsp;Percentage of intangible and contract assets</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">0.63%</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">4.10%</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">&nbsp;&nbsp;&nbsp;Revenue from sanitation services (excluding construction revenue)</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">39,088</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">451,603</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(213,234,234)">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">&nbsp;&nbsp;&nbsp;&nbsp;Percentage of revenue from sanitation services (excluding construction revenue)</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">0.26%</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">2.80%</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(213,234,234)">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Municipalities with concession agreements due by 2030:</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">25</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">27</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-right: 5.4pt; padding-left: 7.1pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Balance &ndash; intangible and contract assets</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">1,436,529</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">1,181,172</FONT></TD></TR>

<TR STYLE="vertical-align: top; background-color: rgb(213,234,234)">
    <TD STYLE="border-right: Black 1pt solid; width: 70%; border-bottom: Black 1pt solid; border-left: black 1pt solid; padding-right: 5.4pt; padding-left: 7.1pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Percentage of intangible and contract assets</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; width: 15%; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">3.39%</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; width: 15%; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">2.96%</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">&nbsp;&nbsp;&nbsp;&nbsp;Revenue from sanitation services (excluding construction revenue)</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">597,483</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">588,628</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(213,234,234)">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">&nbsp;&nbsp;&nbsp;&nbsp;Percentage of revenue from sanitation services (excluding construction revenue)</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">3.94%</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">3.65%</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(213,234,234)">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">&nbsp;Municipality of S&atilde;o Paulo:</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">&nbsp;&nbsp;&nbsp;Percentage of intangible and contract assets</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">37.94%</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">43.37%</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(213,234,234)">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">&nbsp;&nbsp;&nbsp;&nbsp;Percentage of revenue from sanitation services (excluding construction revenue)</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">44.58%</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">44.48%</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD></TR>
  </TABLE>


<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 42.75pt; text-align: justify">(*) Includes the municipality of Tapiratiba, which
signed a contract in October 2019, to begin operating in April 2020.</P>

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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
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<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company operates in the municipality of Juquitiba under an
authorization by public deed, which are valid and governed by the Brazilian Civil Code. Revenue from sanitation services (excluding construction
revenue) of this municipality totaled R$ 6,056 as of December 31, 2020 (R$ 5,616 as of December 31, 2019 and R$ 5,786 as of December 31,
2018) and the total amount of intangible and contract assets for this municipality was R$ 77,014 as of December 30, 2020 (R$ 80,563 as
of December 31, 2019).</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company's shares have been listed in the &ldquo;Novo
Mercado&rdquo; (New Market) segment of B3 under the ticker symbol SBSP3 since April 2002 and on the New York Stock Exchange (NYSE)
as American Depositary Receipts (&ldquo;ADRs&rdquo;) Level III, under the SBS code, since May 2002.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify">Since 2008, the Company has been setting up partnerships with other
companies, which resulted in the following companies: Sesamm, &Aacute;guas de Andradina, Saneaqua Mairinque, Aquapolo Ambiental, &Aacute;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&rsquo; 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, except for Saneaqua Mairinque, which, as of August 2020, no longer has a shared control.</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->


<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>Economic instability worsened by COVID-19</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The global economic instability worsened in early 2020 with the
outbreak of a new coronavirus, which was considered pandemic by the World Health Organization (WHO). Accordingly, SABESP has been taken
several preventive measures to ensure the continuity and quality of the services provided to the population, which have become even more
essential. It is worth noting that any interruption in water supply by a basic sanitation company may compromise compliance with WHO&rsquo;s
recommendations for everyone to keep good hygiene habits, such as washing hands correctly and more frequently.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company implemented a number of preventive measures so that
its employees are not exposed to situations of risks, such as: (i) employees from the administrative sectors (especially) and those with
more than 60 years of age are working under a remote system; (ii) restriction of domestic and international trips; (iii) anticipation
of the influenza and pneumonia vaccination campaign, (iv) closing of all branches that assist the public, concentrating
services in the digital channels, to protect customers and employees; among others. The Company also took all necessary preventive measures
so that employees with strategic functions can work without increasing the risk of contamination, thus ensuring the continuity in the
provision of essential services.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Some of the economic and financial consequences arising from
the COVID-19 pandemic include the following adverse effects:</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/110% Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 36pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">(i)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">high exchange volatility and increase in new
funding costs; </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 54pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/110% Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 24.55pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">(ii)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">change in the mix of billed volume due to the
increase in the residential category and decrease in the public, commercial, industrial categories, which have higher average tariffs,
leading to a reduction in the total average tariff and, consequently, in revenues from customers in the commercial, industrial and public
categories, in the amount of approximately R$ 804.5 million from January to December 2020 (R$ 215.0 million from October to December 31,
2020); </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Georgia,serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/110% Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 24.55pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">(iii)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">postponement of the tariff adjustment from May
11 to August 15, 2020, with an estimate net impact of R$ 37.6 million on the operating revenue from May to December 2020; </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Georgia,serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/110% Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 24.55pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">(iv)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">increase in default and in the expectation of
higher future losses, due to the decrease in the municipalities&rsquo; revenue and the increase in bankruptcy petitions, which negatively
impacted estimated losses by R$ 316.7 million from January to December 2020 compared to January to December 2019 (R$ 17.8 million from
October to December 2020 compared to October to December 2019); and </FONT></TD></TR></TABLE>


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    <!-- Field: /Page -->

<P STYLE="font: 12pt Arial,sans-serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/110% Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 24.55pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">(v)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">payment exemption of water and sewage bills
for consumers in the Residential Social and Residential Favela categories in all operated municipalities from April 1 to September 15,
2020, reducing revenue by R$ 116.9 million from January to September 2020, compared to the same periods in 2019. </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Georgia,serif; margin: 0 0 0 36pt">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Opposed to the adverse effects, there were positive effects,
such as the increase in revenues from residential customers (except for the social and favela categories), in the amount of R$ 840.3 million
from January to December 2020 (R$ 249.3 million from October to December 2020), and the postponement of the payment of 50% of the Regulation,
Control and Inspection Fee (TRCF) from May to December 2020, for settlement in 24 installments beginning January 2021, with effect of
R$ 24.0 million from May to December 2020.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Because of the adverse effects, in order to preserve the economic
and financial sustainability, the Company adjusted budget by reducing expenses and, on April 27, 2020, July 10, 2020 and December 15,
2020, it held the 25<SUP>th</SUP>, 26<SUP>th</SUP> and 27 <SUP>th</SUP> issue debentures in the amounts of R$ 1.45 billion, R$ 1.05 billion
and R$ 1.00 billion, respectively and also on December 7, 2020 it raised R$ 0.95 billion with IDB INVEST. As of April 28, 2020, the Company
concluded the translation of a debt contracted with the Inter-American Development Bank (IDB), from US$ 494.6 million to R$ 2,810.9 million,
reducing its exposure to the variation of the US dollar. In addition, as of September 30, 2020, the Company early amortized Eurobonds
in the amount of R$ 1,910.1 million (US$ 357.8 million) to further reduce currency exposure and in November 2020, it signed a contract
of R$ 950 million with IDB INVEST.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Management expects that the initiatives implemented because of
the above-mentioned impacts, in addition to the inclusion of retail services to municipalities previously served on a wholesale basis
(Guarulhos, Santo Andr&eacute; and Mau&aacute;), improved water security, due to the works carried out, and the credit lines contracted
for purposes of investments, will be sufficient to meet its commitments and not compromise the Company&rsquo;s operating and financial
continuity.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"><B>New Legal Sanitation Framework</B></P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">On July 15, 2020, the Brazilian President sanctioned Federal
Law 14,026/2020, known as the New Legal Framework for Basic Sanitation, with 18 vetoes. These vetoes were analyzed on March 17, 2021.
The new law expands competition in the sector, by extinguishing program contract.</P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">Additionally, the New Legal Framework imposes performance goals
to reach 99% of the population served with drinking water and 90% with sewage collection and treatment by December 31, 2033, encouraging
operators to increase efficiency. It also granted the Water and Basic Sanitation National Agency (ANA) with authority to edit reference
rules to regulate sanitation with a view to minimize regulatory uncertainties, thus creating a more stable and attractive environment
for investments in the sector.</P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>


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    <!-- Field: /Page -->

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">In this new context, the Company understands it has some competitive
advantages, given that: i) it has contracts that already include goals that meet or even anticipate those defined by the New Legal Framework,
ii) it has access to public capital and major exposure to the private capital market, favoring the maintenance and/or expansion of the
operated base iii) it has high governance level and iv) it has contracts signed with the granting authority that ensure 95% of the revenue.</P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9.5pt/12pt Georgia,serif; margin: 0; text-align: justify"><B>Approvals</B></P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">The financial statements were approved by Management on April
27, 2021.</P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/105% Georgia,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"><B>2</B></TD><TD STYLE="text-align: justify"><B>Basis of preparation and presentation of the financial statements</B></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The financial statements of the Company have been prepared in
accordance with the International Financial Reporting Standards &ndash; IFRS as issued by the International Accounting Standards Board
&ndash; IASB. All material information related to the financial statements, and this information alone, is being disclosed and corresponds
to the information used by the Company&rsquo;s Management in its administration.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The financial statements have been prepared under the historical
cost except for certain financial instruments measured at fair value when required by the standards.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify">The preparation of financial statements in conformity with IFRS requires
the use of certain critical accounting estimates. It also requires Management to exercise its judgment in the process of applying the
Company's accounting policies. The areas involving a higher degree to judgment or complexity, or areas where assumptions and estimates
are significant to the financial statements are described in Note 6.</P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/105% Georgia,serif; margin-top: 0; margin-bottom: 0">
<TR STYLE="vertical-align: top">
  <TD STYLE="text-align: justify; width: 14.2pt"><B>3</B></TD>
  <TD STYLE="text-align: justify; padding-left: 10pt; text-indent: -10pt"><B>Summary of Significant Accounting Policies</B></TD></TR>
</TABLE>


<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Georgia,serif; margin: 0">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.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>3.1 Cash and cash equivalents</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Cash and cash equivalents include cash in hand, bank deposits,
overdraft accounts and other short-term highly liquid investments with maturities and intention of use by the Company&rsquo;s Management
in a period lower than three months.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>


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    <!-- Field: /Page -->

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0pt; text-align: justify"><B>3.2 Financial assets and liabilities</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>Financial Asset - Classification</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company classified its financial assets according to the
following categories: measured at amortized cost, measured at fair value through other comprehensive income and measured at fair value
through profit or loss. The classification depends on the purpose for which the financial assets were acquired. Management determines
the classification of the financial assets at inception. As of December 31, 2020 and 2019, the Company did not have financial assets classified
as fair value through other comprehensive income and fair value through profit or loss.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/110% Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 10.85pt"></TD><TD STYLE="width: 17.55pt"><FONT STYLE="font-family: Symbol; font-size: 9.5pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">Amortized cost</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">This comprises financial assets that meet the following conditions:
(i) it is held within the business model whose objective is to hold financial assets to collect contractual cash flows; and (ii) the contractual
terms of the financial asset give rise, on specified dates, to cash flows that are solely payments of principal and interest on the principal
amount outstanding.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Presented as current assets, except for those with maturity of
more than 12 months after the reporting date (these are classified as noncurrent assets). The Company's financial assets measured at amortized
cost include cash and cash equivalents, financial investments, restricted cash, balances of trade receivables, accounts receivable from
related parties, other receivables, receivables from the Water and Basic Sanitation National Agency &ndash; ANA. Financial assets measured
at amortized cost are recorded at fair value and subsequently at amortized cost, under the effective interest rate method, except for
trade receivables, which is initially measured at transaction price, as it contains no financing items, and is subsequently measured at
amortized cost.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>Financial Liabilities - Classification</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company classifies its financial liabilities measured at
amortized cost. Classification depends on the purpose to which the financial liabilities were assumed. This category comprises balances
payable to contractors and suppliers, borrowings and financing, services payable, balances payable from public-private partnership (PPP),
and program contract commitments.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The effective interest rate method is adopted to calculate the
amortized cost of a financial liability and allocate its interest expense under the respective period. The effective interest rate exactly
deducts the estimated future cash flows (including fees, transaction costs and other issue costs) throughout the financial liability&rsquo;s
estimated life or, when appropriate, during a shorter period, for initial recognition of the net carrying amount.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>


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    <!-- Field: /Page -->

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>Impairment of financial assets</B></P>

<P STYLE="font: 10.5pt/120% Helvetica,sans-serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>Trade receivables</B></P>

<P STYLE="font: 12pt/120% Times,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Due to the charactheristics of the Company&rsquo;s
accounts receivable such as (i) insignificant financial component, (ii) non-complex receivables portfolio, and (iii) low credit risk,
the Company adopted the simplified approach of expected credit loss, which consists in recognizing the expected credit loss based on the
total asset&rsquo;s useful life.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 7.1pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The methodology to calculate allowance for doubtful
accounts consisted of using an estimate calculated based on the average default observed in the last 36 months, per maturity range, in
addition to estimating the recovery of credits overdue for more than 360 days, based on the track record of the last three years. For
estimate purposes, it also considered the category of private and public customers, and segregated accounts receivable among the regular
consumption accounts and agreements. The Company also concluded that the estimates of the macroeconomic indicators Gross Domestic Product
(GDP), Unemployment Rate and the Extended Consumer Price Index (IPCA) were not impacted, given that it carried out correlation analyses
of these indicators and its default history, which did not result in a correlation between them.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 7.1pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>Deposit transactions and financial investments measured
at amortized cost</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 7.1pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company analyzes changes in the rates of investments
in bank deposits certificates and information obtained from regulatory agencies about the financial institutions. The likelihood of delinquency
over 12 months and during the terms of these investments was based on historical data provided by credit rating agencies for each credit
level and analyzed in terms of sensitivity based on current returns.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 7.1pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">These deposits and financial investments are subject
to an insignificant risk of change in value.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>3.3 Operating income</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Arial,sans-serif; margin: 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><B>(a)</B></FONT><B><FONT STYLE="font-family: Times New Roman; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">Revenue from sanitation services</FONT></B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Revenue from water supply and sanitation services are recognized
as the water is consumed and services are provided. Revenues, including unbilled revenues, are recognized at the fair value of the consideration
received or receivable for the rendering of those services. Revenue is shown net of value-added tax, rebates and discounts. Unbilled revenues
represent incurred revenues in which the services were provided, but not yet billed until the end of the each period and are recorded
as trade receivables based on monthly estimates of the completed services.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
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<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Revenues are recognized based on IFRS 15 (Revenue from Contracts
with Customers), which establishes a five-step model applicable over revenue from a contract with a customer. Revenues are recognized
when the Company: i) it identifies the contracts with customers; ii) it identifies the different obligations in the contract; iii) it
determines the transaction price; iv) it allocates the transaction price to the performance obligations in the contracts; and (v) it satisfies
all performance obligations. Disputed amounts are recognized as revenue when collected.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Arial,sans-serif; margin: 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><B>(b)</B></FONT><B><FONT STYLE="font-family: Times New Roman; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">Construction revenue</FONT></B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Revenue from concession construction contracts is recognized
in accordance with IFRS 15 (Revenue from Contracts with Customers) and IFRIC 12 (Service Concession Arrengements), as all performance
obligations are satisfied over time. During the construction of the contract, an asset is classified as contract assets, as the Company
estimates that the fair value of its consideration is equivalent to expected construction costs plus margin. The fee represents the additional
margin related to the work performed by the Company in relation to such construction contracts and it is added to construction costs,
resulting in the construction revenue.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>3.4 Trade receivables and allowance for doubtful accounts</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Trade receivables are amounts due from customers for services
performed in the ordinary course of business. These are classified as current assets, except when maturity exceeds 12 months after the
end of the reporting period. In these cases, they are presented as noncurrent assets.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company establishes an allowance for doubtful accounts for
receivable balances at an amount that Management considers to be sufficient to cover eventual losses, as described in note 3.2.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>3.5 Inventories</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Inventories comprise supplies for consumption and maintenance
of the water and sewage systems are stated at the lower of average cost of acquisition or net realizable value, and are classified in
current assets.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>3.6 Investment properties</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Investment properties are recorded at the acquisition or construction
cost, less accumulated depreciation, except for the land group, calculated by the straight-line method at rates that consider the estimated
useful life of the assets. Expenditures related to repairs and maintenance are recorded in the income statement when incurred.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company also maintains some assets for undetermined use in
the future, i.e. it is not defined if the Company will use these assets in the operation or sell them in the short term during the ordinary
course of business.</P>


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<P STYLE="font: 12pt/110% Arial,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>3.7 Property, plant and equipment</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Property, plant and equipment comprise mainly administrative
facilities not composing the assets, subject-matter of the concession agreements. Those assets are stated at historical acquisition or
construction cost less depreciation, net of impairment losses, when necessary. Interest, other finance charges and inflationary effects
resulting from financing effectively applied to construction in progress are recorded as cost of respective property, plant and equipment,
in this case, for the qualifying assets, as applicable. Qualifying assets are assets that, necessarily, required a substantial period
to get ready for its intended use or sale. The Company defined that this period is higher than 12 months, based on the completion period
of the works, given that most of them take in average more than 12 months to be completed, which corresponds to one fiscal year of the
Company.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Subsequent costs included in the existing asset's carrying amount
or recognized as a separate asset, as appropriate, only when it is probable that the future economic benefit associated with the item
will flow to the Company and the cost of the item can be reliably measured. Repairs and maintenance are charged to the income statement
of the year, as incurred.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Depreciation is calculated using the straight-line method to
allocate their cost and is described in Note 16 (a). Land is not depreciated.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Residual values and the useful life of assets are revised and
adjusted, where applicable, at the end of each year.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Gain and losses on disposals are determined by the difference
between the proceeds with the carrying amount and are recognized in other operating income (expenses) in the income statement.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>3.8 Intangible assets</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Intangibles are stated at acquisition cost and/or construction
of the underlying assets, including construction margin, interest and other finance charges capitalized during the construction period,
in this case, for the qualifying assets. Qualifying assets are assets that, necessarily, take a substantial period to get ready for its
intended use or sale. The Company considers that substantial period means a period greater than 12 months. This period was established
by considering the completion period of the majority of its constructions, which is greater than 12 months, which corresponds to one fiscal
year of the Company.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The intangible has its amortization initiated when the intangible
assets are available for use in location and the necessary condition when this asset becomes operational.</P>


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<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><BR>
The amortization of intangible assets reflects the period over the expected future economic benefits generated by the intangible asset
are consumed by the Company and can be the period of the contract or the useful life of the asset.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The amortization of the intangible assets is discontinued when
the asset is totally consumed or it is disposed of, whatever occurs first.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Donations in assets, received from third parties and governmental
entities, to allow the Company to render water and sewage services are not recorded in the Company&rsquo;s financial statements, since
these assets are controlled by the concession grantor.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Financial resources received as donations for the construction
of infrastructure are recorded under &ldquo;Other operating income&rdquo;.</P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt/110% Arial,sans-serif; margin: 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><B>(a)</B></FONT><B><FONT STYLE="font-family: Times New Roman; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">Concession agreements/program contracts/service contracts</FONT></B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company operates concession agreements including the rendering
of basic sanitation, environmental, water supply and sewage services signed with the concession grantor. The infrastructure used by SABESP
subject to service concession arrangements is considered to be controlled by the concession grantor when:</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1cm">(i)</TD><TD STYLE="text-align: justify">The grantor controls or regulates what services the operator must provide with the infrastructure, to
whom it must provide them, and at what price; and</TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 1cm; text-align: justify; text-indent: -1cm">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1cm">(ii)</TD><TD STYLE="text-align: justify">The grantor controls the infrastructure, i.e., retains the right to take back the infrastructure at the
end of the concession.</TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The rights over the infrastructure operated under the concession
agreements are accounted for as an intangible asset as the Company has the right to charge for the use of the infrastructure assets, and
the users (consumers) have the primary responsibility to pay SABESP for the services.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The fair value of construction and other works on the infrastructure
is recognized as revenue, as its fair value, when the infrastructure is built, provided that this work is expected to generate future
economic benefits. The accounting policy to recognize construction revenue is described in Note 3.3 (b).</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><BR>
Intangible assets related to the concessions, when there is no right to receive the residual value of the assets at the end of the contract,
are amortized on a straight-line basis over the period of the contract, or the useful life of the underlying asset, whichever occurs first.</P>


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<P STYLE="font: 12pt/110% Arial,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Investments made and not recovered through rendering of services,
in cases where there is the right to receive the residual value of the assets at the end of the contract, must be indemnified by the
concession grantor, with cash or cash equivalents or also, in general with the contract extension. These investments are amortized by
the useful life of asset.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The details referring to amortization of intangible assets are
described in Note 15 (c).</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Law 11,445/2007 indicates, whenever possible, that basic
sanitation public utilities will have the economic and financial sustainability ensured through the remuneration due to service
collection, preferably as tariffs and other public prices, which may be established for each service or both jointly. Therefore,
investments made and not recovered through services rendered, within original term of the contract, are recorded as intangible
assets and amortized by the useful life of the asset, taking into consideration a solid track record of concession renewal and,
therefore, the continuity of services. Although Law 14,026/2020 the New Legal Sanitation Framework, has been approved by the
Brazilian President with a veto on the renewal of program contracts, such vetoes had not been voted until December 31, 2020, for to
this reason the Company maintained the investments made in the concessions recorded under intangible assets.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt/110% Arial,sans-serif; margin: 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><B>(b)</B></FONT><B><FONT STYLE="font-family: Times New Roman; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">Software license of use</FONT></B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Software licensing is capitalized based on the acquisition costs
and other implementation costs. Amortizations are recorded according to the useful life and the expenses associated with maintaining them
are recognized as expenses when incurred.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>3.9 Impairment of non-financial assets</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Property, plant and equipment, intangible assets and other noncurrent
assets with defined useful lives, are yearly reviewed for impairment whenever events or changes in circumstances indicate that the carrying
amount may not be recoverable. The Company does not have assets with indefinite useful life and assessed that there are no indications
of impairment losses, mainly supported by Law 14,026/2020, which ensures that basic sanitation public utilities will have assured its
economic and financial sustainability to public sanitation services through tariffs or indemnity.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>3.10 Trade accounts payable and contractors</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><FONT STYLE="background-color: white">Trade payables and contractors
are obligations to pay for goods or services acquired from suppliers in the ordinary course of business and are initially measured at
fair value, which generally correspond to the bill and subsequently at amortized cost, being classified as current liabilities,
except when the maturity exceeds 12 months after the reporting date and
are, otherwise, being presented as noncurrent liabilities.</FONT></P>


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<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>3.11 Borrowings and financing</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Borrowings and financing are initially recognized at fair value,
upon receipt of funds, net of transaction costs. Subsequently, borrowings and financing are stated at amortized cost, as presented in
Note 17. Borrowings and financing are classified as current liabilities unless the Company has an unconditional right to defer the settlement
of the liability for at least 12 months after the end of the reporting date.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Nonconvertible bonds issued by the Company are recognized in
a similar manner to borrowings.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>3.12 Borrowing costs</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Borrowing costs attributable to acquisition, construction or
production of an asset, which, necessarily, requires a substantial time period to be ready for use or sale are capitalized as part of
the cost of these assets. Other borrowing costs are recognized as expenses in the period they are incurred. Borrowing costs are interest
rates and other charges incurred by the Company related to borrowings, including exchange variation, as described below.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The capitalization occurs during the period in which the asset
has been built, considering the weighted average rate of borrowings effective on the capitalization date.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">For foreign currency-denominated borrowings or financing, the
Company analyzes them as if they were contracted in local currency, restricting the capitalization of interest and/or exchange variation
by the amount that would be capitalized if these were contracted in the domestic market in similar lines of credit and loans.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>3.13 Salaries, payroll charges and contributions</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Salaries, vacations, Christmas bonus, profit sharing and additional
payments negotiated in collective labor agreements plus related charges and contributions are recorded on the accrual basis.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The profit sharing plan for its employees is based on operational
and financial targets, and a provision is created when it is contractually required or when there is a past practice that created a constructive
obligation, and is recorded on the accrual basis period as operating cost, selling and administrative expenses or capitalized in assets.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>




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<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>3.14 Provisions, legal obligations,
escrow deposits and contingent assets</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Provisions related to claims are recognized when: i) the Company
has a present (legal or constructive) obligation resulting from a past event; ii) it is probable that an outflow of resources that comprise
economic benefits will be required to settle the obligation; and iii) the amount can be reliably estimated. Where there are a number of
similar obligations, the likelihood that an outflow of resources will be required to settle an obligation is determined by considering
the nature of the obligations as a whole.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Provisions are measured at the present value of the disbursements
expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the time value of money
and the risks specific to the obligation. The increase in the provision due to the passage of time is recognized as financial expense.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">For financial statement presentation purposes, the provision
is stated net of escrow deposits, based on the legal offset right. Escrow deposits not linked to the related obligations are recorded
in noncurrent assets. Escrow deposits are adjusted by the indexes defined by the competent authorities.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company does not recognize 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.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Contingent assets are not recognized in the statements of financial
position.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>3.15 Environmental costs</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Costs related to ongoing environmental programs are expensed
in the income statement, when there is any indication of an event. Ongoing programs are designed to minimize the environmental impact
of the operations and to manage the environmental risks inherent to the Company's activities.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>3.16 Income taxes &ndash; current and
deferred</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Income taxes expenses comprise current and deferred income tax
and social contributions.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><U>Current taxes</U></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The provision for income tax and social contribution is based
on the taxable income for the year. The income tax was accrued at rate of 15%, plus 10% surtax on taxable income exceeding R$ 240. The
social contribution was accrued at rate 9% over the adjusted net income. Taxable income differs from net income (profit presented in the
income statement), because it excludes income and expenses taxable or deductible in other years, and excludes items not permanently taxable
or not deductible. Income tax and social contribution are accrued based on legislation in place in the end of the year. The Company periodically
evaluates and measures the positions taken in the income tax return with respect to situations in which
the applicable tax regulations are subject to interpretation. It establishes provisions, where appropriate, based on amounts expected
to be paid to the tax authorities.</P>


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    <!-- Field: /Page -->

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><U>Deferred taxes</U></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Deferred income tax is recognized, using the liability method,
on temporary differences arising between the tax basis of assets and liabilities and their carrying amounts in the financial statements.
However, the deferred income tax is not accounted for if it arises from initial recognition of an asset or liability in a transaction
that at the time of the transaction affects neither accounting nor taxable profit nor loss, except for business combinations. Deferred
income tax is determined using tax rates (and laws) effective at the end of the reporting period and expected to apply when the related
deferred income tax asset is realized or the deferred income tax liability is settled.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Deferred income tax and social contribution assets are recognized
only to the extent that it is probable that future taxable profit will be available for which temporary differences can be utilized and
tax losses can be carryforward.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Deferred taxes assets and liabilities are offset when there is
a legally enforceable right of offsetting current tax assets against current tax liabilities and when deferred income tax assets and liabilities
are related to income taxes levied by same tax authority over the tax entity.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>3.17 Taxes on revenues</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify">Revenues from sanitation services are recognized on accrual basis
for PASEP (Programa de Forma&ccedil;&atilde;o do Patrim&ocirc;nio do Servidor P&uacute;blico) and Cofins (Contribui&ccedil;&atilde;o para
o Financiamento da Seguridade Social), calculated at the rates of 1.65% and 7.60%, respectively.</P>

<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify">In addition, revenues from sanitation services are also subject to
the Regulatory, Control and Oversight Fee (TRCF - Taxa de Regula&ccedil;&atilde;o, Controle e Fiscaliza&ccedil;&atilde;o), whose taxable
event is the performance of regulatory, control and monitoring activities by ARSESP, calculated at 0.50% of the annual revenue directly
generated by the service provided less taxes levied on the service.</P>

<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The taxes related to PASEP and Cofins incident on amounts invoiced
to public entities are due when invoices are received.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">These taxes are calculated by the non-cumulativeness regime and
presented net, as deductions from gross revenues. Tax debts calculated over &ldquo;other operating income&rdquo; are presented as deductions
from the respective operating income.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify; text-indent: 17.45pt"><B>&nbsp;</B></P>


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<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>3.18 Pension obligations</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Defined benefit</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company makes contributions to defined benefit plans on a
contractual basis and sponsored thereby. The regular contributions comprise the net administrative expenses and are recognized in the
income statement for the period.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Liabilities from defined benefit pension plan obligations correspond
to the present value of the defined benefit obligation at the end of the reporting period, less the fair value of the plan&rsquo;s assets.
The defined benefit obligation (G1) and (G0) are calculated on an annual basis by independent actuaries, using the projected unit credit
method. The estimated future cash outflow is discounted to its present value, using the interest rates of Government bonds with maturities
that approximate the maturity of the related liability.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Referring to actuarial gains and losses deriving from adjustments
based on the experience and changes in actuarial assumptions are directly recorded under equity, as other comprehensive income (OCI),
so that the plan's net assets or liabilities are recognized in the statement of financial position in order to reflect the full amount
of plan&rsquo;s deficit or surplus.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">In an event where a curtailment relates to only some of the employees
covered by a plan, or where only part of an obligation is settled, the gain or loss includes a proportionate share of the past service
cost and actuarial gains and losses. The proportionate share is determined on the basis of the present value of the obligations before
and after the curtailment or settlement.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>(b) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Defined contribution</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company makes contributions to defined contribution plans
on a contractual basis and sponsored thereby, a supplementary private pension entity that provides post-employment benefits to its employees,
in which the Company makes fixed and equal contributions to employees, within the limits set by regulation. In this model, the benefits
paid are directly related to the amount contributed, with no deficits to be covered by the Company.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>3.19 Financial revenues and expenses</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Financial revenue is primarily comprised of interest and inflation
adjustments resulting from financial investments, escrow deposits and negotiations with customer to pay by installments, calculated using
the effective interest rate method.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>


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    <!-- Field: /Page -->

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Financial expenses are primarily comprised of interest, inflation
adjustments and exchange rate changes on borrowings and financing, provisions, public-private partnership and program contract commitments.
These financial income and expenses are calculated using the effective interest rate method.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Inflation adjustments and exchange gains and losses derive from
the collection or payment to third parties, as contractually required by law or court decision, and recognized on an accrual basis pro
rata temporis. Inflation adjustments included in the agreements are not considered embedded derivatives, since they are deemed as inflation
adjustment rates for the Company&rsquo;s economic scenario.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>3.20 Leases</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Leases are recognized at the present value of the contractual
obligations, presented in assets as Right of Use (Note 15 (j)) and in liabilities as Leases (Note 17 (b)), except for short-term contracts
(12 months or less) and/or low value (below US$ 5), which are recorded in the income statement recognized as an expense when incurred.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>3.21 Other current and noncurrent assets
and liabilities</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Other assets are stated at acquisition cost, net of any impairment
loss, where applicable. The amounts recognized as other liabilities are stated at known or estimated amounts, including, where applicable,
related charges and inflation adjustments.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>3.22 Dividends and interest on capital</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company uses the tax benefits of distributing dividends as
interest on capital, as permitted by Brazilian Law and based on the Bylaws. This distribution of dividend is accounted for in accordance
with Brazilian Law 9,249/95 for tax deductibility purposes, limited to the daily pro rata fluctuation of the Long-term Interest Rate (TJLP).
The benefit attributed to the shareholders is recognized in the current liability against Equity, based on its by-laws. Dividends and
interest on capital over the minimum established in the by-laws are recognized when approved by the shareholders in the shareholders&rsquo;
meeting, except for taxes incurring in the distribution of interest on capital. The tax benefit of the interest on capital is accrued
in the income statement of the year, under the same recognition basis of expenses with interest on capital.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>3.23 Present value adjustment</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Current and noncurrent financial assets and liabilities arising
from long- or short-term transactions are adjusted to present value based on market discount rates as of the transaction date, when the
effects are significant.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>


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    <!-- Field: /Page -->

<P STYLE="font: 12pt/110% Arial,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>3.24 Segment information </B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Operating segments are determined in a manner consistent with
the internal reporting to the Company&rsquo;s chief operating decision maker (&ldquo;CODM&rdquo;), which, in the case of SABESP, is comprised
of the Board of Directors and Board of Executive Officers, to make strategic decisions, allocate resources and evaluate performance.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Consequently, the Company determined that it has one operating
segment (sanitation services).</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The accounting policies used to determine segment information
are the same as those used to prepare the Company&rsquo;s financial statements.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The measure of the segment&rsquo;s profit or loss is operating
income before other operating expenses, net and equity accounting, which excludes construction revenue and related costs.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The CODM analyzes asset and liabilitity information on a consolidated
basis. Consequently, the Company does not disclose segment information on assets and liabilities.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Substantially all of the Company&rsquo;s noncurrent assets and
revenue generated from customers are located in S&atilde;o Paulo State. Consequently, financial information is not disclosed by geographic
area.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify; text-indent: 17.45pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>3.25 Translation into foreign currency</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Functional and
reporting currency</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Items included in the financial statements are measured using
the currency of the primary economic environment in which the company operates (&quot;the functional currency&quot;). The financial statements
are presented in Brazilian reais (R$), which is also the Company's functional currency. All financial information has been stated in reais
and rounded to the next thousand, except where otherwise indicated.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Foreign currency
translation</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Foreign currency-denominated transactions are translated into
Brazilian reais using the exchange rates prevailing at the transaction dates. Statement of financial position accounts are translated
by the exchange rate prevailing at reporting date.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Exchange gains and losses resulting from the settlement of these
transactions and the translation of foreign currency-denominated cash assets and liabilities are recognized in the income statement,
except for borrowings and financing referring to property, plant and equipment or intangible assets in progress, where exchange losses
are recognized as corresponding entry to the asset while construction is in progress, as described in Note 3.12.</P>


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<P STYLE="font: 12pt/110% Arial,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"><B>4</B></TD><TD STYLE="text-align: justify"><B>Changes in accounting practices and disclosures</B></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"><B>4.1</B></TD><TD STYLE="text-align: justify"><B>New standards, amendments and interpretations effective for periods beginning on or after January 1,
2020</B></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>New standards and revisions</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 23%">
    <P STYLE="font: 10pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid"><B>Standard</B></P></TD>
    <TD STYLE="width: 47%">
    <P STYLE="font: 10pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid"><B>Description</B></P></TD>
    <TD STYLE="width: 30%">
    <P STYLE="font: 10pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid"><B>Impact</B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 3pt; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">Amendments&nbsp;to
    IFRS 3&nbsp;&ndash; Definition of a Business</FONT></TD>
    <TD>
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 1pt 2.85pt">Clarifies that even though businesses usually have outputs (&ldquo;products&rdquo;),
    products are not required for an integrated set of activities and assets in order to qualify as business. In order to qualify as a business,
    an acquired set of activities and assets must include at least one input and a substantive process that together contribute significantly
    to the capacity of creating products.</P>
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 0 2.85pt">&nbsp;</P></TD>
    <TD>
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 0 2.85pt">The application of this amendment did not impact the disclosures or amounts
    recognized in the annual financial statements.</P>
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 0 2.85pt">&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 1pt 2.85pt">Amendments to IAS 1 and IAS 8 &ndash; Definition of Material</P>
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 3pt 2.85pt 0">&nbsp;</P></TD>
    <TD>
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 1pt 2.85pt">The purpose of the amendments is to facilitate the understanding of the definition
    of material in IAS 1 and not to change the underlying concept of materiality in the IFRS Standards. The concept of &ldquo;hidden&rdquo;
    material information with immaterial information was included as part of the new definition.</P>
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 1pt 2.85pt">&nbsp;</P></TD>
    <TD>
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 0 2.85pt">The application of these amendments did not impact the disclosures or amounts
    recognized in the annual financial statements.</P>
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 0 2.85pt">&nbsp;</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"><B>4.2</B></TD><TD STYLE="text-align: justify"><B>New standards, amendments and interpretations to existing standards that are not yet effective</B></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><FONT STYLE="letter-spacing: 0pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company did not early adopt these standards and is assessing
the impacts of the new and revised IFRS below on the disclosures or amounts recognized in the financial statements:</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>


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<P STYLE="font: 12pt Arial,sans-serif; margin: 0">&nbsp;<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 21%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Georgia,serif; margin: 0; border-bottom: Black 0.5pt solid"><B>Standard</B></P></TD>
    <TD STYLE="width: 51%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Georgia,serif; margin: 0; border-bottom: Black 0.5pt solid"><B>Description</B></P></TD>
    <TD STYLE="width: 28%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Georgia,serif; margin: 0; border-bottom: Black 0.5pt solid"><B>Impact</B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 12pt/110% Arial,sans-serif; padding-right: 2.85pt; padding-left: 2.85pt">&nbsp;</TD>
    <TD STYLE="font: 12pt/110% Arial,sans-serif; padding-right: 2.85pt; padding-left: 2.85pt">&nbsp;</TD>
    <TD STYLE="font: 12pt/110% Arial,sans-serif; padding-right: 2.85pt; padding-left: 2.85pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(213,234,234)">
    <TD STYLE="font: 12pt/110% Arial,sans-serif; padding-right: 2.85pt; padding-bottom: 6pt; padding-left: 2.85pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">IFRS 17 &ndash; Insurance Contracts<SUP>2</SUP></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 1pt 2.85pt">Establishes the principles for the recognition, measurement, presentation
    and disclosure of insurance contracts.</P>
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 1pt 2.85pt">IFRS 17 will supersede IFRS 4 Insurance Contracts.</P>
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 0 2.85pt 6pt">&nbsp;</P></TD>
    <TD STYLE="font: 12pt/110% Arial,sans-serif; padding-right: 2.85pt; padding-bottom: 6pt; padding-left: 2.85pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">The Company does not expect effects from adopting this standard.</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 1pt 2.85pt">Amendments to IFRS 10 - Consolidated Statements and IAS 28 &ndash; Sale or
    Contribution of Assets between an Investor and its Associate or Joint Venture<SUP>3</SUP></P>
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 0 2.85pt 6pt">&nbsp;</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 0 2.85pt 6pt">Clarify situations that involve the sale or contribution of assets between
    an investor and its associates or joint venture.</P>
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 0 2.85pt 6pt">&nbsp;</P>
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 0 2.85pt 6pt">&nbsp;</P></TD>
    <TD STYLE="font: 12pt/110% Arial,sans-serif; padding-right: 2.85pt; padding-bottom: 6pt; padding-left: 2.85pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">The Company is assessing the impacts and effects of the amendments; however, it does not expect any effects from the amendments.</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(213,234,234)">
    <TD STYLE="font: 12pt/110% Arial,sans-serif; padding: 1pt 2.85pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">Amendments to IAS 1 &ndash; Classification of Liabilities as Current or Non-Current<SUP>2</SUP></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 1pt 2.85pt">These amendments to IAS 1 only affect the presentation of liabilities as
    current or non-current in the statement of financial position and not the amount or the time of recognition of any asset, liability, income
    or expense, or the information disclosed on such items. In addition, clarify that the classification of liabilities as current or non-current
    is based on the rights existing at the balance sheet date, specify that the classification is not affected by the expectations on whether
    an entity will exercise its right to postpone the settlement of the liability and introduce the definition of 'settlement' to clarify
    that settlement refers to the transfer to a counterparty, of cash, equity instruments, other assets or services.</P>
    <P STYLE="font: 12pt/110% Arial,sans-serif; margin: 1pt 2.85pt">&nbsp;</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 0 2.85pt 6pt">The Company does not expect any impacts from this standard.</P>
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 0 2.85pt 6pt">&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="font: 12pt/110% Arial,sans-serif; padding: 1pt 2.85pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">Amendments to IFRS 3 &ndash; Reference to the Conceptual Framework<SUP>1</SUP></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 1pt 2.85pt">The amendments update IFRS 3 so that it refers to the 2018 Conceptual Framework
    instead of the 1989 Structure. The amendments also include in IFRS 3 the requirement that, for obligations within the scope of IAS 37,
    the acquirer applies this standard to identify whether there is an obligation at the acquisition date arising from past events. For a
    tax within the scope of IFRIC 21 - Taxes, the acquirer applies IFRIC 21 to determine whether the event that resulted in the obligation
    to pay the tax occurred up to the date of acquisition date. Finally, the amendments add an explicit statement that the acquirer does not
    recognize contingent assets acquired in a business combination.</P>
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 1pt 2.85pt">&nbsp;</P></TD>
    <TD STYLE="font: 12pt/110% Arial,sans-serif; padding-right: 2.85pt; padding-bottom: 6pt; padding-left: 2.85pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">The Company does not expect effects from this standard.</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(213,234,234)">
    <TD STYLE="font: 12pt/110% Arial,sans-serif; padding: 1pt 2.85pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">Amendments to IAS 16 &ndash; Proceeds Before Intended Use<SUP>1</SUP></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 1pt 2.85pt">The amendments prohibit deducting from the cost of an item of property, plant
    and equipment any proceeds from the sale of items produced before the asset is available for use, i.e. proceeds to bring the asset to
    the location and in the condition necessary for it to be able to operate as intended by the Company. Consequently, the entity recognizes
    these proceeds from the sale and corresponding costs in the result and measures the costs of these items in accordance with IAS 2 - Inventories.</P>
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 1pt 2.85pt">&nbsp;</P>
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 1pt 2.85pt">The amendments further clarify the meaning of &ldquo;testing whether an asset
    is functioning properly&rdquo;. Currently, IAS 16 determines this as assessing whether the technical and physical performance of the asset
    is such that it can be used in the production or supply of goods or services, for rent to third parties, or for administrative purposes.
    If not presented separately in the statement of comprehensive income, the financial statements should disclose the amounts of resources
    and costs included in income corresponding to items produced that are not a product of the entity's ordinary activities, and which items
    in the statement of comprehensive income include these resources and costs.</P>
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 1pt 2.85pt">&nbsp;</P></TD>
    <TD STYLE="font: 12pt/110% Arial,sans-serif; padding-right: 2.85pt; padding-bottom: 6pt; padding-left: 2.85pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">The Company does not expect effects from this standard.</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="font: 12pt/110% Arial,sans-serif; padding: 1pt 2.85pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">Amendments to IAS 37 &ndash; Onerous Contracts &ndash; Cost of Compliance with the Contract<SUP>1</SUP></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 1pt 2.85pt">The amendments specify that the contract's &quot;compliance cost&quot; comprises
    costs directly related to the contract, these being the incremental costs of compliance with that contract (e.g., employees or materials)
    and the allocation of other costs directly related to contract compliance (for example, allocation of depreciation expenses to an item
    of property, plant and equipment used to fulfill the contract).</P>
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 1pt 2.85pt">&nbsp;</P>
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 1pt 2.85pt">These amendments apply to contracts for which the entity has not yet fulfilled
    all of its obligations at the beginning of the annual period in which the entity applies the changes for the first time. The comparative
    amounts are not restated. Instead, the entity shall recognize the cumulative effect of the initial adoption of the changes as adjusting
    the opening balance of retained earnings (or another component of shareholders' equity, as applicable) on the date of initial adoption.</P>
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 1pt 2.85pt">&nbsp;</P></TD>
    <TD STYLE="font: 12pt/110% Arial,sans-serif; padding-right: 2.85pt; padding-bottom: 6pt; padding-left: 2.85pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">The Company does not expect effects from this standard.</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 1pt 2.85pt">Annual improvements to IFRSs: 2018-2020 Cycle Amendments to IFRS 1 &ndash;
    First-time Adoption of International Financial Reporting Standards<SUP>1</SUP>, IFRS 9 &ndash; Financial Instruments<SUP>1</SUP>, IFRS
    16 &ndash; Leases and IAS 41 &ndash; Biological Assets and Agricultural Product<SUP>1</SUP></P>
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 1pt 2.85pt">&nbsp;</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 12pt/110% Arial,sans-serif; margin: 1pt 2.85pt 1pt 7.25pt; text-indent: -7.1pt"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT><FONT STYLE="font-family: Times New Roman; font-size: 7pt">&nbsp;
    </FONT><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">IFRS 1 &ndash; Initial Adoption of International Accounting Standards
    - provides for an additional measure for a subsidiary that becomes an initial adopter after its parent company with respect to accounting
    for accumulated translation differences.</FONT></P>
    <P STYLE="font: 12pt/110% Arial,sans-serif; margin: 1pt 2.85pt 1pt 8.4pt; text-indent: -7.1pt"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT><FONT STYLE="font-family: Times New Roman; font-size: 7pt">&nbsp;
    </FONT><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">IFRS 9 &ndash; Financial Instruments - clarifies that when applying the
    &ldquo;10%&rdquo; test to assess whether the financial liability should be written off, the entity includes only the fees paid or received
    between the entity (debtor) and the creditor, including fees paid or received by the entity or creditor on behalf of the other party.</FONT></P>
    <P STYLE="font: 12pt/110% Arial,sans-serif; margin: 1pt 2.85pt 1pt 7.25pt; text-indent: -7.1pt"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT><FONT STYLE="font-family: Times New Roman; font-size: 7pt">&nbsp;
    </FONT><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">IFRS 16 &ndash; Leases - this amendment excludes the example of reimbursement
    of improvements to third-party properties. Since the amendment is only an illustrative example, no effective date is defined.</FONT></P>
    <P STYLE="font: 12pt/110% Arial,sans-serif; margin: 1pt 2.85pt 1pt 7.25pt; text-indent: -7.1pt"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT><FONT STYLE="font-family: Times New Roman; font-size: 7pt">&nbsp;
    </FONT><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">IAS 41 &ndash; Biological Assets and Agricultural Product - the amendment
    excludes the requirement for entities to exclude cash flows for taxation when measuring fair value.</FONT></P>
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 1pt 2.85pt 1pt 7.25pt; text-indent: -7.1pt">&nbsp;</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 1pt 2.85pt">The Company does not expect effects from this standard.</P>
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 0 2.85pt 6pt">&nbsp;</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 5cm; text-align: justify; text-indent: -5cm">
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">1 Effective for annual periods beginning on or after January
1, 2022.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">2 Effective for annual periods beginning on or after January
1, 2023.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">3 The effective date of the amendments has not yet been defined
by IASB.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">There are no other standards and interpretations not yet adopted
that may, in the opinion of Management, have a significant impact on the result for the year of equity disclosed by the Company in its
financial statements.</P>

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<TD STYLE="width: 14.2pt"><B>5</B></TD><TD STYLE="text-align: justify"><B>Risk Management</B></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"><B>5.1</B></TD><TD STYLE="text-align: justify"><B>Financial Risk Management</B></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>Financial risk factors</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">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&rsquo;s financial risk
management is focused on the unpredictability of financial markets and seeks to minimize potential adverse effects on the Company&rsquo;s
financial performance.</P>

<P STYLE="font: 9.5pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company has not utilized derivative instruments in any of
the reported periods.</P>

<P STYLE="font: 9.5pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/110% Frutiger Light,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 17.85pt"><FONT STYLE="font-family: Georgia,serif"><B>(a)</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif"><B>Market risk</B></FONT></TD></TR></TABLE>

<P STYLE="font: 9.5pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>Foreign currency risk</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">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.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The management of SABESP&rsquo;s foreign currency exposure considers
several current and projected economic factors, besides market conditions.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">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.</P>

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<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">A significant amount of the Company&rsquo;s financial debt is
indexed to the US dollar and Yen, in the total amount of R$ 3,563,170 as of December 31, 2020 (R$ 6,382,009 as of December 31, 2019).
Below, the Company&rsquo;s exposure to exchange risk:</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2020</B></P></TD>
    <TD COLSPAN="2" STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2019</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 49%; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 13%; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Foreign currency</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 13%; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>R$</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 13%; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Foreign currency</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 12%; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>R$</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Borrowings and financing &ndash; US$</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">167,479</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">870,338</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">1,051,881</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">4,239,817</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Borrowings and financing &ndash; Yen</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">52,969,560</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">2,671,255</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">56,452,885</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">2,097,225</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Interest and charges from borrowings and financing &ndash; US$</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">5,540</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">32,242</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Interest and charges from borrowings and financing &ndash; Yen</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">16,037</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">12,725</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Total exposure</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">3,563,170</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">6,382,009</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Borrowing cost &ndash; US$</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(12,342)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(20,173)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Borrowing cost &ndash; Yen</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(2,966)</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(3,038)</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Total foreign-currency denominated borrowings (Note 17)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 2.25pt double">3,547,862</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 2.25pt double">6,358,798</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The 44.2% decrease in foreign currency-denominated debt from
December 31, 2019 to December 31, 2020 results from the exchange risk management carried out by the Company in 2020, in view of the uncertain
scenario and was mainly impacted by the following factors:</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/110% Arial,sans-serif; margin-top: 0; margin-bottom: 2pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 17.85pt"></TD><TD STYLE="width: 17.85pt"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">Exchange of foreign currency to local currency
of the BID 2202 contract, in the amount of R$&nbsp;2,810,907 (US$&nbsp;494,617 thousand);</FONT></TD></TR></TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/110% Arial,sans-serif; margin-top: 0; margin-bottom: 2pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 17.85pt"></TD><TD STYLE="width: 17.85pt"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">Final amortization of Eurobonds, in the amount
of R$&nbsp;1,910,124 (US$&nbsp;357,763 thousand), corresponding to principal plus interest and charges.</FONT></TD></TR></TABLE>
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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
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<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The decrease was partially offset by the appreciation of the
US dollar and Yen against the Real, as shown in the following table:</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 19%; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%">&nbsp;</TD>
    <TD STYLE="width: 31%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2020</B></P></TD>
    <TD STYLE="width: 29%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2019</B></P></TD>
    <TD STYLE="width: 21%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>Variation</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">US$</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">R$ 5.1967</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">R$ 4.0307</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">28.9%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Iene</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">R$ 0.05043</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">R$ 0.03715</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">35.7%</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">As of December 31, 2020, the amount of R$ 2,247,544 was recorded
in liabilities related to exchange rate variation of borrowings and financing contracts (R$ 288,678 as of December 31, 2019). As of December
31, 2020, if the Brazilian real had depreciated or appreciated by 10 percentage points, 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 year would have been R$ 356,317 (R$
638,201 as of December 31, 2019), lower or higher, mainly as a result of exchange losses or gains on the translation of foreign currency-denominated
loans.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Scenario I below presents the effect in income statements for
the next 12 months, considering the projected rates of the US 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.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company understands that scenarios 25% and 50% are reasonable,
given the instability of the real against the U.S. dollar and the Yen. Depreciation came to 28.9% and 35.7%, respectively, in 2020.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="height: 15.6pt; vertical-align: bottom">
    <TD STYLE="width: 62%; padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt; font-family: Arial,sans-serif; line-height: 110%"></TD>
    <TD STYLE="width: 13%; padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>Scenario I (Probable)</B></P></TD>
    <TD STYLE="width: 13%; padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>Scenario II (+25%)</B></P></TD>
    <TD STYLE="width: 12%; padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>Scenario III (+50%)</B></P></TD></TR>
  <TR STYLE="height: 15.6pt; vertical-align: bottom">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt; font-family: Arial,sans-serif; line-height: 110%"></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(*)</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD></TR>
  <TR STYLE="height: 15.6pt; vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%"><B>Net currency exposure as of December 31, 2020 in US$ - Liabilities </B></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">167,479</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">167,479</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">167,479</FONT></TD></TR>
  <TR STYLE="height: 15.6pt; vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt; font-family: Arial,sans-serif; line-height: 110%"></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD></TR>
  <TR STYLE="height: 15.6pt; vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">US$ rate as of December 31, 2020</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">5.1967</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">5.1967</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">5.1967</FONT></TD></TR>
  <TR STYLE="height: 15.6pt; vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Exchange rate estimated according to the scenario</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">5.0000</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">6.2500</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">7.5000</P></TD></TR>
  <TR STYLE="height: 15.6pt; vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Differences between the rates</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">0.1967</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(1.0533)</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(2.3033)</FONT></TD></TR>
  <TR STYLE="height: 14.15pt; vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; line-height: 110%"></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD></TR>
  <TR STYLE="height: 15.6pt; vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Effect on net financial result R$ - gain/(loss) </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">32,943</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(176,406)</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(385,754)</FONT></TD></TR>
  <TR STYLE="height: 15.6pt; vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt; font-family: Arial,sans-serif; line-height: 110%"></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD></TR>
  <TR STYLE="height: 15.6pt; vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%"><B>Net currency exposure as of December 31, 2020 in Yen - Liabilities</B></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">52,969,560</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">52,969,560</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">52,969,560</FONT></TD></TR>
  <TR STYLE="height: 14.15pt; vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; line-height: 110%"></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD></TR>
  <TR STYLE="height: 15.6pt; vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Yen rate as of December 31, 2020</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">0.05043</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">0.05043</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">0.05043</FONT></TD></TR>
  <TR STYLE="height: 15.6pt; vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Exchange rate estimated according to the scenario</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">0.05125</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">0.06406</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">0.07687</P></TD></TR>
  <TR STYLE="height: 15.6pt; vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Differences between the rates</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(0.00082)</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(0.01363)</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(0.02644)</FONT></TD></TR>
  <TR STYLE="height: 14.15pt; vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; line-height: 110%"></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD></TR>
  <TR STYLE="height: 15.6pt; vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Effect on net financial result R$ - gain/(loss) </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(43,435)</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(721,975)</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(1,400,515)</P></TD></TR>
  <TR STYLE="height: 14.15pt; vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; line-height: 110%"></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD></TR>
  <TR STYLE="height: 15.6pt; vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Total effect on net financial result in R$ - gain/(loss) </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">(10,492)</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">(898,381)</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">(1,786,269)</P></TD></TR>
  <TR STYLE="height: 14.15pt; vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; line-height: 110%"></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD></TR>
</TABLE>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="height: 15.6pt; vertical-align: bottom">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; height: 15.6pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(*) For the probable scenario in US dollar, the exchange rate estimated for December 31, 2021 was used, pursuant to the BACEN Focus Report of December 31, 2020. For the Yen, the exchange estimated for December 31, 2021 was used, according to B3&rsquo;s Reference Rates report of December 31, 2020.</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>Interest rate risk</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">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.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">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.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The table below provides the Company's borrowings and financing
subject to variable interest rate:</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>


<!-- Field: Page; Sequence: 162 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Georgia; text-align: center">&nbsp;</TD></TR><TR><TD STYLE="font: 10pt Georgia; text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->34<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->
<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; width: 30%; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 36%; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>December 31, 2020</B></P></TD>
    <TD STYLE="padding-right: 5pt; width: 34%; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>December 31, 2019</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">CDI<SUP>(i)</SUP></FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">7,836,988</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">1,866,755</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">TR<SUP>(ii)</SUP></FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">1,619,416</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">1,675,203</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">IPCA<SUP>(iii)</SUP></FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">2,176,547</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">1,366,134</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">TJLP<SUP>(iv)</SUP></FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">1,517,657</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">1,381,342</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">LIBOR<SUP>(v)</SUP></FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">870,337</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">2,829,073</FONT></TD></TR>

<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; width: 30%; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Interest and charges</FONT></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 36%; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">164,439</P></TD>
    <TD STYLE="padding-right: 5pt; width: 34%; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">105,667</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Total </FONT></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">14,185,384</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">9,224,174</P></TD></TR>
  </TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">(i) CDI &ndash; (Certificado de Dep&oacute;sito Interbanc&aacute;rio),
an interbank deposit certificate</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">(ii) TR &ndash; Interest Benchmark Rate</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">(iii) IPCA &ndash; (&Iacute;ndice Nacional de Pre&ccedil;os ao
Consumidor Amplo), a consumer price index</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">(iv) TJLP &ndash; (Taxa de Juros a Longo Prazo), a long-term
interest rate index</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">(v) LIBOR &ndash; London Interbank Offered Rate</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Another risk to which the Company is exposed, is the mismatch
of 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</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">As of December 31, 2020, if interest rates on borrowings and
financing had been 1 percentage point higher or lower with all other variables held constant, the effects on profit before taxes would
have been R$ 141,854<BR>
(R$ 92,242 as of December 31, 2019) lower or higher, mainly as a result of lower or higher interest expense on floating rate borrowings
and financing.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Credit risk</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Credit risk arises from cash and cash equivalents, financial
investments, 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.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The maximum exposures to credit risk as of December 31, 2020
are the carrying amounts of instruments classified as cash and cash equivalents, financial investments, restricted cash, trade receivables
and accounts receivable from related parties in the balance sheet date. See additional information in Notes 7, 8, 9, 10 and 11.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Regarding the financial assets held with financial institutions,
the credit quality was assessed by reference to external credit ratings (if available) or to historical information about the bank&rsquo;s
default rates. For the credit quality of the banks, such as deposits and financial investments, the Company considers the lower rating
published by three main international rating agencies (Fitch, Moody's and S&amp;P), according to internal policy of market risk management:</P>



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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt Arial,sans-serif; margin: 0">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 37%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.5pt solid"><B>Banks</B></P></TD>
    <TD STYLE="width: 21%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Fitch</B></P></TD>
    <TD STYLE="width: 21%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Moody's</B></P></TD>
    <TD STYLE="width: 21%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Standard Poor's</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Banco do Brasil S/A</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">AA(bra)</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Aa1.br</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">-</FONT></TD></TR>

<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="width: 37%; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Banco Santander Brasil S/A</FONT></TD>
    <TD STYLE="width: 21%; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">-</FONT></TD>
    <TD STYLE="width: 21%; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Aaa.br</FONT></TD>
    <TD STYLE="width: 21%; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">brAAA</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Brazilian Federal Savings Bank</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">AA(bra)</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Aa1.br</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">brAAA</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Banco Bradesco S/A</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">AAA(bra)</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Aa1.br</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">brAAA</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Ita&uacute; Unibanco Holding S/A</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">AAA(bra)</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Aa1.br</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">brAAA</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Banco BV</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">-</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Aa3.br</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">brAAA</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Banco BTG Pactual S/A</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">AA(bra)</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Aa2.br</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">brAA+</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The table below shows the rating assessment released by the Fitch
agency, for deposit transactions and financial investments in local currency (R$ - domestic rating):</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 46%; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%">&nbsp;</TD>
    <TD STYLE="width: 27%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>December 31, 2020</B></P></TD>
    <TD STYLE="width: 27%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>December 31, 2019</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Cash and cash equivalents and financial investments</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">AA(bra)</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">2,662,685 </FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">2,193,725 </FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">AAA(bra)</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">891,243 </FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">41,992 </FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Other (*)</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">253,619</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">17,493</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">3,807,547 </FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">2,253,210 </FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">(*) This category includes current accounts and investment funds
in banks whose balances were not significant in 2019. The amount of R$ 253,066 referring to Banco BV (no classification) was recorded
in 2020.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Liquidity risk
</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Liquidity is primarily reliant upon cash provided by operating
activities and borrowings and financing obtained in the local and international capital markets, as well as the payment of debts. 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.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">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.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The table below shows the financial liabilities of the Company,
by relevant maturities, including the installments of principal and future interest to be paid according to the
agreement. 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.</P>


<!-- Field: Page; Sequence: 164 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Georgia; text-align: center">&nbsp;</TD></TR><TR><TD STYLE="font: 10pt Georgia; text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->36<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt/110% Arial,sans-serif; margin: 0; text-align: justify"></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 37%; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 9%; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>2021</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 9%; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>2022</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 9%; padding-left: 5pt">
    <P STYLE="font: bold 8pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">2023</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 9%; padding-left: 5pt">
    <P STYLE="font: bold 8pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">2024</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 9%; padding-left: 5pt">
    <P STYLE="font: bold 8pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">2025</P></TD>
    <TD STYLE="padding-right: 5pt; width: 9%; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>2026 onwards</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 9%; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Total</B></P></TD></TR>
  <TR>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; vertical-align: bottom; font-family: Arial,sans-serif; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%"><B>As of December 31, 2020</B></FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="font: bold 10pt/110% Arial,sans-serif; white-space: nowrap; vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: bold 10pt/110% Arial,sans-serif; white-space: nowrap; vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: bold 10pt/110% Arial,sans-serif; white-space: nowrap; vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; line-height: 110%; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="font: bold 10pt/110% Arial,sans-serif; white-space: nowrap; padding-right: 5pt; padding-left: 5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Liabilities</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="font: bold 10pt/110% Arial,sans-serif; white-space: nowrap; padding-right: 5pt; padding-left: 5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Borrowings and financing</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">3,439,199</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">1,994,506</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">2,019,520</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">2,177,923</FONT></TD>
    <TD STYLE="font: bold 10pt/110% Arial,sans-serif; white-space: nowrap; padding-right: 5pt; padding-left: 5pt; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; font-weight: normal; line-height: 110%">1,672,201</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">9,828,487</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">21,131,836</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Accounts payables to suppliers and contractors</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">263,741</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="font: bold 10pt/110% Arial,sans-serif; white-space: nowrap; padding-right: 5pt; padding-left: 5pt; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; font-weight: normal; line-height: 110%">-</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="font: bold 10pt/110% Arial,sans-serif; white-space: nowrap; padding-right: 5pt; padding-left: 5pt; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; font-weight: normal; line-height: 110%">263,741</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Services payable</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">453,750</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="font: bold 10pt/110% Arial,sans-serif; white-space: nowrap; padding-right: 5pt; padding-left: 5pt; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; font-weight: normal; line-height: 110%">-</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="font: bold 10pt/110% Arial,sans-serif; white-space: nowrap; padding-right: 5pt; padding-left: 5pt; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; font-weight: normal; line-height: 110%">453,750</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Public-Private Partnership &ndash; PPP</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">404,800</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">405,132</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">405,444</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">350,342</FONT></TD>
    <TD STYLE="font: bold 10pt/110% Arial,sans-serif; white-space: nowrap; padding-right: 5pt; padding-left: 5pt; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; font-weight: normal; line-height: 110%">333,148</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">4,256,084</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">6,154,950</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Program Contract Commitments</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">163,798</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">33,287</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">33,287</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">1,045</FONT></TD>
    <TD STYLE="font: bold 10pt/110% Arial,sans-serif; white-space: nowrap; padding-right: 5pt; padding-left: 5pt; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; font-weight: normal; line-height: 110%">1,045</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">13,133</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">245,595</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Cross default</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company has borrowings and financing agreements including
cross default clauses, e.g., 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 and the more restrictive are showed in Note 17 (c).</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 165 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Georgia; text-align: center">&nbsp;</TD></TR><TR><TD STYLE="font: 10pt Georgia; text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->37<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>(d)</B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Sensitivity
analysis on interest rate risk</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The table below shows the sensitivity analysis of the financial
instruments, prepared in accordance with IFRS 7, in order to evidence the balances of main financial assets and liabilities, calculated
at a rate projected for the twelve-month period after December 31, 2020, 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).</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The purpose of the sensitivity analysis is to measure the impact
of changes in the market over the financial instruments, 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.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="height: 14.15pt; vertical-align: top">
    <TD COLSPAN="9" STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; height: 14.15pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 0 1pt; text-align: center; "><B>December 31, 2020</B></P></TD></TR>
  <TR STYLE="height: 14.15pt; vertical-align: bottom">
    <TD STYLE="white-space: nowrap; width: 48%; padding-right: 5.4pt; padding-left: 5.4pt; height: 14.15pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 0 1pt; "><B>Indicators</B></P></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 12%; padding-right: 5.4pt; padding-left: 5.4pt; height: 14.15pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 0 1pt; text-align: center; "><B>Exposure</B></P></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 12%; padding-right: 5.4pt; padding-left: 5.4pt; height: 14.15pt">


    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 0 1pt; text-align: center; "><B>Scenario I</B></P>
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 0 1pt; text-align: center; "><B>(Probable) (i)</B></P>
</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; white-space: nowrap; width: 12%; padding-right: 5.4pt; padding-left: 5.4pt; height: 14.15pt">


    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 0 1pt; text-align: center"><B>Scenario II</B></P>
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 0 1pt; text-align: center"><B>25%</B></P>
</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; white-space: nowrap; width: 12%; padding-right: 5.4pt; padding-left: 5.4pt; height: 14.15pt">


    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 0 1pt; text-align: center"><B>Scenario III</B></P>
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 0 1pt; text-align: center"><B>50%</B></P>
</TD></TR>
  <TR STYLE="height: 5.65pt; vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 5.65pt; font-family: Arial,sans-serif; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 5.65pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 5.65pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 5.65pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 5.65pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD></TR>
  <TR STYLE="height: 14.15pt; vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%"><B>Assets</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD></TR>
  <TR STYLE="height: 14.15pt; vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">CDI</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">3,778,252</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">3.0000%(*)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">3.7500%</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">4.5000%</FONT></TD></TR>
  <TR STYLE="height: 14.15pt; vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Financial income</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">113,348</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">141,684</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">170,021</FONT></TD></TR>
  <TR STYLE="height: 8.5pt; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 8.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 8.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 8.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 8.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 8.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD></TR>
  <TR STYLE="height: 14.15pt; vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%"><B>Liabilities</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD></TR>
  <TR STYLE="height: 14.15pt; vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">CDI </FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(7,836,988)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">3.0000%(*)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">3.7500%</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">4.5000%</FONT></TD></TR>
  <TR STYLE="height: 14.15pt; vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Interest to be incurred</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(235,110)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(293,887)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(352,664)</FONT></TD></TR>
  <TR STYLE="height: 11.35pt; background-color: White">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 11.35pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; height: 11.35pt">
</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt; height: 11.35pt">
</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt; height: 11.35pt">
</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt; height: 11.35pt">
</TD></TR>
  <TR STYLE="height: 14.15pt; vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">CDI net exposure</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(4,058,736)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(121,762)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(152,203)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(182,643)</FONT></TD></TR>
  <TR STYLE="height: 11.35pt; vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 11.35pt; font-family: Arial,sans-serif; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 11.35pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 11.35pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 11.35pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 11.35pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD></TR>
  <TR STYLE="height: 14.15pt; vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%"><B>Liabilities</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD></TR>
  <TR STYLE="height: 14.15pt; vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">TR</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(1,619,416)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">0.0001%(***)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">0.0001%</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">0.0002%</FONT></TD></TR>
  <TR STYLE="height: 14.15pt; vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Expenses to be incurred </FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(2)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(2)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(3)</FONT></TD></TR>
  <TR STYLE="height: 11.35pt; vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 11.35pt; font-family: Arial,sans-serif; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 11.35pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 11.35pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 11.35pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 11.35pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD></TR>
  <TR STYLE="height: 14.15pt; vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">IPCA</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(2,176,547)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">3.3200%(*)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">4.1500%</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">4.9800%</FONT></TD></TR>
  <TR STYLE="height: 14.15pt; vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Expenses to be incurred </FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(72,261)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(90,327)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(108,392)</FONT></TD></TR>
  <TR STYLE="height: 11.35pt; vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 11.35pt; font-family: Arial,sans-serif; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 11.35pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 11.35pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 11.35pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 11.35pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD></TR>
  <TR STYLE="height: 14.15pt; vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">TJLP</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(1,517,657)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">4.5500%(*)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">5.6875%</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">6.8250%</FONT></TD></TR>
  <TR STYLE="height: 14.15pt; vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Interest to be incurred</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(69,053)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(86,317)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(103,580)</FONT></TD></TR>
  <TR STYLE="height: 11.35pt; vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 11.35pt; font-family: Arial,sans-serif; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 11.35pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 11.35pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 11.35pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 11.35pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD></TR>
  <TR STYLE="height: 14.15pt; vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">LIBOR </FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(870,337)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">0.1900%(**)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">0.2375%</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">0.2850%</FONT></TD></TR>
  <TR STYLE="height: 14.15pt; vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Interest to be incurred</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(1,654)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(2,067)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(2,480)</FONT></TD></TR>
  <TR STYLE="height: 11.35pt; vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 11.35pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 11.35pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt; height: 11.35pt">
</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt; height: 11.35pt">
</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt; height: 11.35pt">
</TD></TR>
  <TR STYLE="height: 14.15pt; vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Total expenses to be incurred, net</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2pt double; white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt; height: 14.15pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; ">(264,732)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2pt double; white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt; height: 14.15pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; ">(330,916)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2pt double; white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt; height: 14.15pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; ">(397,098)</P></TD></TR>
  <TR STYLE="height: 14.15pt">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD></TR>
</TABLE>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="height: 14.15pt">
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(*) Source: CDI and IPCA (BACEN Focus Report, December 31, 2020) and long-term interest rate as of December 31, 2020 (BACEN).</FONT></TD></TR>
  <TR STYLE="height: 14.15pt">
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(**)&nbsp;&nbsp;&nbsp;Source: Bloomberg.</FONT></TD></TR>
  <TR STYLE="height: 14.15pt">
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; height: 14.15pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(***) Source: B3.</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>


<!-- Field: Page; Sequence: 166 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Georgia; text-align: center">&nbsp;</TD></TR><TR><TD STYLE="font: 10pt Georgia; text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->38<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"><B>5.2</B></TD><TD STYLE="text-align: justify"><B>Capital management</B></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company&rsquo;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.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Capital is monitored based on the leverage ratio, which corresponds
to net debt divided by total capital (shareholders and providers of capital). Net debt corresponds to total borrowings and financing less
cash and cash equivalents and financial investments. Total capital is calculated as total equity as shown in the statement of the financial
position plus net debt.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 48%; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 26%; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>December 31, 2020</B></P></TD>
    <TD STYLE="padding-right: 5pt; width: 26%; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>December 31, 2019 </B></P></TD></TR>

<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 48%; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; width: 26%; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="width: 26%; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt"><B>&nbsp;</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-bottom: 2pt; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Total borrowings and financing (Note 17)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-bottom: 2pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">17,258,624</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-bottom: 2pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">13,244,709</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-bottom: 2pt; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(-) Cash and cash equivalents (Note 7)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-bottom: 2pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(396,401)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-bottom: 2pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(2,253,210)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-bottom: 2pt; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(-) Financial investments (Note 8)</FONT></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0 0 2pt; text-align: right; border-bottom: Black 0.5pt solid">(3,411,146)</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0 0 2pt; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-bottom: 2pt; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-bottom: 2pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-bottom: 2pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-bottom: 2pt; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Net debt</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-bottom: 2pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">13,451,077</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-bottom: 2pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">10,991,499</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-bottom: 2pt; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Total equity</FONT></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0 0 2pt; text-align: right; border-bottom: Black 0.5pt solid">22,793,704</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0 0 2pt; text-align: right; border-bottom: Black 0.5pt solid">21,635,783</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-bottom: 2pt; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-bottom: 2pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-bottom: 2pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-bottom: 2pt; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Total capital (shareholders + providers of capital)</FONT></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0 0 2pt; text-align: right; border-bottom: Black 0.5pt solid">36,244,781</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0 0 2pt; text-align: right; border-bottom: Black 0.5pt solid">32,627,282</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-bottom: 2pt; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-bottom: 2pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-bottom: 2pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-bottom: 2pt; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Leverage ratio</FONT></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0 0 2pt; text-align: right; border-bottom: Black 1.5pt double">37%</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0 0 2pt; text-align: right; border-bottom: Black 1.5pt double">34%</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">As of December 31, 2020, the leverage ratio reached 37% compared
to 34% as of December 31, 2019, mainly due to the increase in net debt resulting from new borrowings and financing, as well as the increase
in foreign currency debts resulting from the depreciation of the real against the Yen and the U.S. dollar, which impacted borrowings and
financing in foreign currency.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"><B>5.3</B></TD><TD STYLE="text-align: justify"><B>Fair value estimates</B></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company considers 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.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"><B>5.4</B></TD><TD STYLE="text-align: justify"><B>Financial instruments</B></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company did not have financial assets classified as fair
value through other comprehensive income and fair value through profit or loss. The Company&rsquo;s financial instruments included in
the amortized cost category comprise cash and cash equivalents, restricted cash, trade receivables, balances with related parties, other
receivables, and balances receivable from the Water National Agency &ndash; ANA, 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, except for cash
equivalents and financial investments.</P>


<!-- Field: Page; Sequence: 167 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Georgia; text-align: center">&nbsp;</TD></TR><TR><TD STYLE="font: 10pt Georgia; text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->39<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt/110% Arial,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The estimated fair values of financial instruments are as follows:</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Financial assets</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2020</B></P></TD>
    <TD COLSPAN="2" STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2019</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 40%; font-family: Arial,sans-serif; text-align: center; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 15%; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>Carrying amount</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 15%; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>Fair value</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 15%; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>Carrying amount</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 15%; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>Fair value</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Cash and cash equivalents</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">396,401</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">396,401</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">2,253,210</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">2,253,210</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Financial investments</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">3,411,146</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">3,411,146</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Restricted cash</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">35,742</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">35,742</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">26,018</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">26,018</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Trade receivables</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">2,450,986</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">2,450,986</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">2,353,027</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">2,353,027</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Water National Agency &ndash; ANA </FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">26,463</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">26,463</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">32,466</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">32,466</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Other receivables </FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">246,110</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">246,110</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">194,178</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">194,178</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Additionally, SABESP has financial instrument assets receivables
from related parties, in the amount of R$806,645 as of December 31, 2020 (R$850,896 as of December 31, 2019), which were calculated in
accordance with the conditions negotiated between related parties. The conditions and additional information referring to these financial
instruments are disclosed in Note 11 to the financial statements. Part of this balance, in the amount of R$732,391 (R$747,579 as of December
31, 2019), 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.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The agreement with the municipality of Mau&aacute; was recorded
considering the Level 3 fair value hierarchy, due to the fact that this transaction is unobservable under market conditions, i.e., the
inputs were not based on market data. All recurring and non-recurring transactions carried out by the Company, when classified at Level
3, are assessed by SABESP&rsquo;s Controllership, in order to assess unobservable data and any valuation adjustments.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
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<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Financial liabilities</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: center; padding-left: 5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2020</B></P></TD>
    <TD COLSPAN="2" STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2019</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 44%; font-family: Arial,sans-serif; text-align: center; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 11%; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>Carrying amount</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 15%; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>Fair value</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 15%; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>Carrying amount</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 15%; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>Fair value</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="font: italic bold 14pt Arial,sans-serif; padding-right: 5pt; padding-bottom: 3pt; padding-left: 5pt; white-space: nowrap"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; font-style: normal; font-weight: normal">Borrowings and financing</FONT></TD>
    <TD STYLE="font: italic bold 14pt Arial,sans-serif; padding-right: 5pt; padding-bottom: 3pt; padding-left: 5pt; white-space: nowrap; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; font-style: normal; font-weight: normal">17,258,624</FONT></TD>
    <TD STYLE="font: italic bold 14pt Arial,sans-serif; padding-right: 5pt; padding-bottom: 3pt; padding-left: 5pt; white-space: nowrap; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; font-style: normal; font-weight: normal">&nbsp;17,702,649</FONT></TD>
    <TD STYLE="font: italic bold 14pt Arial,sans-serif; padding-right: 5pt; padding-bottom: 3pt; padding-left: 5pt; white-space: nowrap; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; font-style: normal; font-weight: normal">13,244,709</FONT></TD>
    <TD STYLE="font: italic bold 14pt Arial,sans-serif; padding-right: 5pt; padding-bottom: 3pt; padding-left: 5pt; white-space: nowrap; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; font-style: normal; font-weight: normal">13,937,611</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Accounts
payables to suppliers and contractors</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">263,741</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">263,741</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">369,631</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">369,631</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Services payable</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">453,750</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">453,750</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">474,078</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">474,078</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Program contract commitments</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">231,480</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">231,480</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">377,253</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">377,253</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Public-Private Partnership - PPP</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">3,175,273</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">3,175,273</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">3,293,980</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">3,293,980</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">To obtain fair value of borrowings and financing, the following
criteria have been adopted:</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 1cm; text-align: justify; text-indent: -19.85pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/110% Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 8.55pt"></TD><TD STYLE="width: 19.85pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">(i)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">Agreements with CEF (Brazilian Federal Savings
Bank) were projected until their final maturities, at the average interest rate plus TR x DI and the average contractual term, were adjusted
to present value by a funding rate specific for the Company in similar contracts, plus TR x DI, on the end of the reporting period. TR
x DI rates were obtained with B3. </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 1cm; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/110% Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 8.55pt"></TD><TD STYLE="width: 19.85pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">(ii)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">The debentures were projected up to the final
maturity date according to contractual rates (IPCA, DI, TJLP or TR), and adjusted to present value considering the future interest rate
published by ANBIMA in the secondary market, or by equivalent market rates, or the Company&rsquo;s shares traded in the Brazilian market.
</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Times New Roman,serif; margin: 0 0 0 1cm; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/110% Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 8.55pt"></TD><TD STYLE="width: 19.85pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">(iii)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">Financing &ndash; BNDES corresponds to instruments
valued at their carrying amount restated until the maturity date, and are indexed by the long-term interest rate (TJLP)</FONT><FONT STYLE="font-family: Times New Roman,serif; font-size: 10pt">.
</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Times New Roman,serif; margin: 0 0 0 1cm; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 1cm; text-align: justify">These financing have specific characteristics and conditions
defined in the financing agreements with BNDES, between independent parties, and reflect the conditions for those types of financing.
Brazil does not have a consolidated market of long-term debts with the same characteristics of BNDES financing; thus, the offering of
credit to the entities in general, with such long-term characteristic, is usually restricted to BNDES.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 1cm; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/110% Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 8.55pt"></TD><TD STYLE="width: 19.85pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">(iv)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">Other financing in local currency are considered
by carrying amount restated until the maturity date, adjusted to present value at future market interest rates. The future rates used
were obtained on the website of B3. </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 1cm; text-align: justify">&nbsp;</P>


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    <!-- Field: /Page -->

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/110% Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 8.55pt"></TD><TD STYLE="width: 19.85pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">(v)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">Agreements with IDB and IBRD were projected
until final maturity in origin currency, using the contracted interest rates + Libor&rsquo;s future rate, adjusted to present value using
the exchange coupon curve obtained with B3, plus future LFT, disclosed by ANBIMA in the secondary market. All the amounts obtained were
translated into Brazilian reais at the exchange rate of December 31, 2020. </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Georgia,serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/110% Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 8.55pt"></TD><TD STYLE="width: 19.85pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">(vi)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">Agreements with JICA were projected until final
maturity in origin currency, using the contracted interest rates, translated to the U.S. dollar and adjusted to present value using the
exchange coupon curve obtained with B3, plus future LFT, disclosed by ANBIMA in the secondary market. The amounts obtained were translated
into Brazilian reais at the exchange rate of December 31, 2020. </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Times New Roman,serif; margin: 0 0 0 1cm; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 8.55pt"></TD><TD STYLE="width: 19.85pt">(vii)</TD><TD STYLE="text-align: justify">Lease and finance lease based on IFRS 16 correspond to instruments valued at their carrying amount restated
until the maturity date, and are indexed by a fixed contractual rate. Thus, the Company discloses the amount recorded as of December 31,
2020 as market value.</TD></TR></TABLE>

<P STYLE="font: 10pt/110% Arial,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Financial instruments referring to financial investments and
borrowings and financing are classified as Level 2 in the fair value hierarchy.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Considering the nature of other financial instruments, assets
and liabilities, the balances recognized in the statement of financial position approximate the fair values, except for borrowings and
financing, considering the maturities close to the end of the reporting date, comparison of contractual interest rates with market rates
in similar operations at the end of the reporting period, their nature and maturity terms.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"><B>6</B></TD><TD STYLE="text-align: justify"><B>Key accounting estimates and judgments</B></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The preparation of the financial statements requires management
to make certain judgments (except for those involving estimates) that have a significant impact on the amounts recognized based on
experience and other factors deemed as relevant, which affect the values of assets and liabilities and which may present results that
may differ from the actual results.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company establishes estimates and assumptions regarding the
future, which are reviewed on a timely basis. Such accounting estimates, by definition, may differ from actual results. The effects arising
from the reviews of the accounting estimates are recognized in the period in which the estimates are reviewed.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>6.1 Key accounting judgments in the application of accounting
policies</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company assessed the main accounting policies that involve
judgments, except those that involve estimates, and concluded that none of them have a significant effect.</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->


<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>6.2 Main sources of uncertainties in the estimates </B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The areas that require a higher level of judgment and have greater
complexity, as well as those in which assumptions and estimates are significant for the financial statements are disclosed as follows:</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 12pt/110% Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.25pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><B>(a)</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><B>Allowance for doubtful accounts</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company establishes an allowance for doubtful accounts in
an amount that Management considers sufficient to cover expected losses (see Note 10 (c)&#9;), based on an analysis of trade receivables,
in accordance with the accounting policy stated in Notes 3.2 and 3.4.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The methodology for determining such losses requires significant
estimates, considering several factors, among which an evaluation of receipts historical, current economic trends, estimates of forecast
write-offs, the aging of the accounts receivable portfolio and expectation of future losses. Although the Company believes that the assumptions
used are reasonable, actual results may be different.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 12pt/110% Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.25pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><B>(b)</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><B>Intangible assets arising from concession
agreements and program contracts</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company recognizes as intangible assets those arising from
concession agreements and estimates the fair value of constructions and other infrastructure works to record the cost of intangible assets,
which are recognized upon the construction of the infrastructure, and it is likely that such asset will generate future economic benefits.
Most of the service agreements executed with the granting authority is regulated by service agreements in which the Company has the right
to receive, at the end of the contract, a payment equivalent to the residual balance of the concession intangible assets, which, in this
case, is amortized over the useful life of the respective physical assets.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Intangible assets under Concession Agreements, Service Agreements
and Program Contracts, when there is no right to receive the residual balance of the asset at the end of the contract, are amortized on
a straight-line basis according to the useful life of the asset or contract period, which occurs first. Additional information on the
accounting for intangible assets arising from concession agreements is described in Notes 3.8 and 15.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The recognition of the fair value of the intangible assets arising
on concession agreements is subject to assumptions and estimates, and the use of different assumptions may affect the accounting records.
Different assumptions and future changes in the useful life of these intangible assets may have significant impacts on the result of the
operations<FONT STYLE="letter-spacing: -0.1pt">. </FONT></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><FONT STYLE="letter-spacing: -0.1pt">&nbsp;</FONT></P>


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    <!-- Field: /Page -->

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 12pt/110% Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.25pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><B>(c)</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><B>Pension Plan Obligations &ndash; Pension
Plans</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><FONT STYLE="letter-spacing: -0.1pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company sponsors a defined benefit plan and the defined contribution
plan, as described in Notes 3.18 and 21.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><FONT STYLE="letter-spacing: -0.1pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Defined pension plan obligations recognized in the statement
of financial position consist of the present value of the defined benefit obligation on the reporting date less the fair value of the
plan&rsquo;s assets. The obligation of such benefit is calculated on an annual basis by independent actuaries, using the projected credit
unit method. The present value of the defined benefit obligation is determined by discounting estimated future cash outflows, using interest
rates compatible with market returns, which are denominated in the currency in which benefits will be paid and with maturity terms close
to those of corresponding pension plan obligation<FONT STYLE="letter-spacing: -0.1pt">. </FONT></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><FONT STYLE="letter-spacing: -0.1pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 12pt/110% Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.25pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><B>(d)</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><B>Deferred income tax and social contribution</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><FONT STYLE="letter-spacing: -0.1pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company recognizes and settles taxes on income based on the
results of operations calculated according to Brazilian Corporation Law, taking into consideration the provisions of the tax laws. Deferred
tax assets and liabilities are recorded based on the differences between the accounting balances and the tax bases of the assets and liabilities.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 14.2pt; text-align: justify"><FONT STYLE="letter-spacing: -0.1pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company regularly reviews the recoverability of deferred
tax assets and recognizes a provision for impairment if it is probable that these assets will not be realized, based on the historic taxable
income, on the projection of future taxable income and on the estimated period for reversing the temporary differences. These calculations
require the use of estimates and assumptions. The use of different estimates and assumptions could result in a provision for impairment
of all or a significant part of the deferred tax asset. Additional information on deferred taxes is described in Notes3.16 and 19<FONT STYLE="letter-spacing: -0.1pt">.</FONT></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><FONT STYLE="letter-spacing: -0.1pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 12pt/110% Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.25pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><B>(e)</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><B>Provisions </B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><FONT STYLE="letter-spacing: -0.1pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The provisions for civil, labor, environmental and tax risks
are created based on Notes 3.14 and 20. Judgments regarding future events may significantly differ from actual estimates and exceed the
amounts provisioned. The provisions are revised and adjusted to take into consideration changes in the circumstances involved.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.25pt"><FONT STYLE="letter-spacing: -0.1pt"><B>(f)</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="letter-spacing: -0.1pt"><B>Unbilled revenue</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><FONT STYLE="letter-spacing: -0.1pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The recognition of unbilled revenue correspond to services rendered
for which readings have not been made yet. They are recognized based on monthly estimates calculated according to average billing. Additional
information on revenue and accounts receivable are described in Notes 3.3 and 10<FONT STYLE="letter-spacing: -0.1pt">.</FONT></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><FONT STYLE="letter-spacing: -0.1pt">&nbsp;</FONT></P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt/110% Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"><B>7</B></TD><TD STYLE="text-align: justify"><B>Cash and cash equivalents</B></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><FONT STYLE="letter-spacing: -0.1pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 38%; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 31%; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>December 31, 2020</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 31%; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>December 31, 2019 </B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Cash and banks</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">74,033</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">176,497</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Cash equivalents</FONT></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">322,368</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">2,076,713</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Total</FONT></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">396,401</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">2,253,210</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Cash and cash equivalents include cash, bank deposits and high-liquidity
short-term financial investments, mainly represented by repurchase agreements (accruing CDI interest rates) and CDBs, whose original maturities
or intention of realization are lower than three months, which are convertible into a cash amount and subject to an insignificant risk
of change in value.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The average yield of cash equivalents corresponds to 95.82% of
CDI in December 2020 (98.02% in December 2019).</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"><FONT STYLE="letter-spacing: -0.1pt"><B>8</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="letter-spacing: -0.1pt"><B>Financial investments</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company has financial investments in CDB, with daily liquidity,
which it does not intend to use in the next three months, as shown below:</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 60%; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%">&nbsp;</TD>
    <TD STYLE="width: 40%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2020</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Banco BV </FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">253,066</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Banco Ita&uacute; S/A </FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">354,296</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Banco Bradesco S/A </FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">506,136</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Banco BTG Pactual S/A </FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">354,299</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Banco do Brasil S/A </FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">1,943,349</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double">3,411,146</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The average yield of financial investments corresponds to 98.95%
of CDI in December 2020.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"><FONT STYLE="letter-spacing: -0.1pt"><B>9</B></FONT></TD><TD STYLE="text-align: justify"><B>Restricted cash</B></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 46%; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 27%; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>December 31, 2020</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 27%; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>December 31, 2019</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Agreement with the S&atilde;o Paulo municipal government (i)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-bottom: 1pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">29,599</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">17,068</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Brazilian Federal Savings Bank &ndash; escrow deposits (ii)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-bottom: 1pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">272</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">2,245</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Other</FONT></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.75pt solid">5,871</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">6,705</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double">35,742</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">26,018</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"></TD><TD STYLE="width: 5.65pt">(i)</TD><TD STYLE="text-align: justify">Refers to the amount deducted from the 7.5% of municipal revenue transferred to the Municipal Fund for
Environmental Sanitation and Infrastructure, corresponding to eventual amounts unpaid by direct management bodies, foundations and government
agencies, as established in the agreement entered into with the municipal government of S&atilde;o Paulo; and</TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"></TD><TD STYLE="width: 5.65pt">(ii)</TD><TD STYLE="text-align: justify">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.</TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 34.05pt; text-align: justify; text-indent: -19.85pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"><FONT STYLE="letter-spacing: -0.1pt"><B>10</B></FONT></TD><TD STYLE="text-align: justify"><B>Trade receivables</B></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Financial position
balances</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 50%; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif">&nbsp;</TD>
    <TD STYLE="width: 25%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>December 31, 2020</B></P></TD>
    <TD STYLE="width: 25%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>December 31, 2019</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Private sector:</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">General (i) and special customers (ii)</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">1,663,738</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">1,505,150</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Agreements (iii)</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">398,367</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">378,341</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">2,062,105</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">1,883,491</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Government entities:</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Municipal</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">473,201</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">472,666</FONT></TD></TR>

<TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="width: 50%; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Federal</FONT></TD>
    <TD STYLE="width: 25%; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">3,859</FONT></TD>
    <TD STYLE="width: 25%; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">2,805</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Agreements (iii)</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">333,740</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">277,047</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">810,800</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">752,518</P></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="vertical-align: bottom; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Wholesale customers &ndash; Municipal governments: (iv)</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Mogi das Cruzes</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">3,582</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">3,278</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">S&atilde;o Caetano do Sul </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">18,808</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">9,871</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Total wholesale customers &ndash; Municipal governments</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">22,390</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">13,149</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Unbilled supply</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">713,310</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">745,884</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Subtotal</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">3,608,605</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">3,395,042</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Allowance for doubtful accounts</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(1,157,619)</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(1,042,015)</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Total </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">2,450,986</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">2,353,027</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Current</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">2,204,029</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">2,137,752</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Noncurrent </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">246,957</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">215,275</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">2,450,986</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">2,353,027</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/110% Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 28.35pt"></TD><TD STYLE="width: 36pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">(i)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">General customers - residential and small and
mid-sized companies;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Georgia,serif; margin: 0 0 0 17pt; text-align: justify; text-indent: -17pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt/110% Georgia,serif; width: 100%; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 28.35pt"></TD><TD STYLE="width: 36pt">(ii)</TD><TD STYLE="text-align: justify">Special customers - large consumers, commercial, industries, condominiums and special billing customers
(fixed demand agreements, industrial waste, wells, among others);</TD></TR></TABLE>

<P STYLE="font: 10pt Georgia,serif; margin: 0 0 0 17pt; text-align: justify; text-indent: -17pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt/110% Georgia,serif; width: 100%; margin-top: 0; margin-bottom: 0">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 28.35pt">&nbsp;</TD>
  <TD STYLE="text-align: justify; padding-left: 10pt; text-indent: -10pt; width: 36pt">(iii)</TD>
  <TD STYLE="text-align: justify">Agreements - installment payments of past-due receivables, plus monetary adjustment and interest, according to the agreements;</TD></TR>
</TABLE>


<P STYLE="font: 10pt Georgia,serif; margin: 0 0 0 17pt; text-align: justify; text-indent: -17pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt/110% Georgia,serif; width: 100%; margin-top: 0; margin-bottom: 0">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 28.35pt">&nbsp;</TD>
  <TD STYLE="text-align: justify; padding-left: 10pt; text-indent: -10pt; width: 36pt">(iv)</TD>
  <TD STYLE="text-align: justify">Wholesale basis customers - municipal governments - This balance refers to invoices issued as a result of services provided to municipalities,
which are responsible for distributing to, billing and charging final customers.</TD></TR>
</TABLE>



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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->


<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>Agreement with the municipality
of Mau&aacute;</B></P>

<P STYLE="font: 12pt/110% Arial,sans-serif; margin: 0 0 0 45.95pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify">On June 16, 2020, the Company
entered into a debt payment and receipt Consent Decree with the Municipality of Mau&aacute; (&ldquo;Mau&aacute;&rdquo;) and the Mau&aacute;
Basic Sanitation (SAMA), aiming to settle SAMA&rsquo;s existing debt upon the transfer of sanitation services to SABESP for 40 years.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 45.95pt; text-align: justify; text-indent: -17.6pt">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify">On the same date, the S&atilde;o
Paulo State, the Municipality of Mau&aacute; and SABESP signed the Public Utility Service Agreement to Provide Water Supply in the Municipality
of Mau&aacute;, through which the S&atilde;o Paulo State and the Municipality of Mau&aacute; granted SABESP the right to provide services
for 40 years.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 45.95pt; text-align: justify; text-indent: -17.6pt">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify">As a result of the signature
of the service provision agreement, the amounts due by Mau&aacute; and SAMA, of R$ 725,533 corresponding to receivables for the provision of water supply in the wholesale and R$ 85,918 to the compensation of assets
due to the resumption of water supply and sewage services by the municipality in 1996, were given in exchange for the transfer of water
supply services for a period of 40- years, the fair value of which being estimated at R$ 280,774. As a result of this transaction, the
corresponding intangible asset was recognized against profit (loss) for the year at the fair value of the asset received, since the assets
given in the exchange had not been recognized for not meeting the criteria for revenue recognition.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 45.95pt; text-align: justify; text-indent: -17.6pt">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify">In view of the service transfer,
the Company contributed R$ 2,500 to settle administrative costs arising from the end of SAMA&rsquo;s activities, recorded in intangible
assets, for being a necessary cost for acquisition of the concession, against current liabilities.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 45.95pt; text-align: justify; text-indent: -17.6pt">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify">The contract provides for
a quarterly transfer of four percent (4%) of the amount collected in the municipality by SABESP, less Cofins/Pasep, ARSESP&rsquo;s Regulatory,
Control and Oversight Fee (TRCF) and any charges levied on revenue, to be paid in up to 30 days after the publication of SABEP&rsquo;s
quarterly financial results. These transfers will start with the beginning of operations.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 45.95pt; text-align: justify; text-indent: -17.6pt">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify">Credits in court, in the form
of registered warrants, will be maintained as performance bond of the Consent Decree and will be reduced based on the term of the Contract.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 45.95pt; text-align: justify; text-indent: -17.6pt">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify">The measurement of the fair
value of the transaction with the municipality of Mau&aacute; was classified as level 3 fair value in its initial recognition, using the
discounted cash flow technique considering the present value of such net cash flows expected from water supply services for a period of
40 years, taking into consideration the following main assumptions:</P>


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    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Georgia; text-align: center">&nbsp;</TD></TR><TR><TD STYLE="font: 10pt Georgia; text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->47<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt/110% Arial,sans-serif; margin: 0 0 0 45.95pt; text-align: justify; text-indent: -17.6pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/110% Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 46.3pt"></TD><TD STYLE="width: 17.5pt"><FONT STYLE="font-family: Symbol; font-size: 9.5pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">Average tariff and average volume of water and
sewage by economy based on SAMA&rsquo;s average consumption histogram, referring to the period between January and December 2018;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/110% Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 46.3pt"></TD><TD STYLE="width: 17.5pt"><FONT STYLE="font-family: Symbol; font-size: 9.5pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">Indirect revenue based on historical data of
the municipalities operated by SABESP in the Metropolitan Region of S&atilde;o Paulo;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Georgia,serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/110% Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 46.3pt"></TD><TD STYLE="width: 17.5pt"><FONT STYLE="font-family: Symbol; font-size: 9.5pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">Average unit cost of the Metropolitan Region
of S&atilde;o Paulo with synergy, due to economies of scale and the use of existing structures at SABESP (administrative and operational);</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Georgia,serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/110% Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 46.3pt"></TD><TD STYLE="width: 17.5pt"><FONT STYLE="font-family: Symbol; font-size: 9.5pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">Personnel costs &ndash; in the first two years,
considering the payment of employees assigned by SAMA;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Georgia,serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/110% Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 46.3pt"></TD><TD STYLE="width: 17.5pt"><FONT STYLE="font-family: Symbol; font-size: 9.5pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">Costs and Investments in the integrated metropolitan
supply system prorated based on the volume of water supplied to the municipality;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Georgia,serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/110% Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 46.3pt"></TD><TD STYLE="width: 17.5pt"><FONT STYLE="font-family: Symbol; font-size: 9.5pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">Exclusive investments by the municipality following
the Municipal Sanitation Plan;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Georgia,serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/110% Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 46.3pt"></TD><TD STYLE="width: 17.5pt"><FONT STYLE="font-family: Symbol; font-size: 9.5pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">Additional investments to be made by the municipality
and paid by SABESP, corresponding to 4% of net revenue as of the first year; and</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Georgia,serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/110% Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 46.3pt"></TD><TD STYLE="width: 17.5pt"><FONT STYLE="font-family: Symbol; font-size: 9.5pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">Projected cash flow discount rate &ndash; 8.11%
p.a. (WACC).</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 63.8pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify">The Company initiated operations in the municipality
of Mau&aacute; in November 2020.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
aging of trade receivables is as follows</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><FONT STYLE="letter-spacing: -0.1pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 38%; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 31%; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>December 31, 2020</B></P></TD>
    <TD STYLE="padding-right: 5pt; width: 31%; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>December 31, 2019</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Current</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">1,793,104</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">1,762,606</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Past-due:</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Up to 30 days</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">340,760</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">330,488</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">From 31 to 60 days</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">177,103</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">164,913</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">From 61 to 90 days</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">120,488</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">86,765</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">From 91 to 120 days</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">88,323</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">58,971</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">From 121 to 180 days</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">113,060</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">81,003</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">From 181 to 360 days</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">82,365</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">33,206</FONT></TD></TR>

<TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 38%; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Over 360 days</FONT></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 31%; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">893,402</P></TD>
    <TD STYLE="padding-right: 5pt; width: 31%; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">877,090</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font: 11pt Times,serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Total past-due</FONT></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">1,815,501</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">1,632,436</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Total </FONT></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">3,608,605</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">3,395,042</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<!-- Field: Page; Sequence: 176 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Georgia; text-align: center">&nbsp;</TD></TR><TR><TD STYLE="font: 10pt Georgia; text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->48<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The increase in the past-due balance was mainly due to the increase
in defaults by private customers.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Allowance for
doubtful accounts </B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 43%; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 19%; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>December 31, 2020</B></P></TD>
    <TD STYLE="padding-right: 5pt; width: 19%; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>December 31, 2019</B></P></TD>
    <TD STYLE="padding-right: 5pt; width: 19%; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>December 31, 2018</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Balance at beginning of the year </FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">1,042,015</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">1,099,442</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">1,067,973</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Additions</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">176,776</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">54,064</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">61,315</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Recoveries</FONT></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(61,172)</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(111,491)</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(29,846)</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Balance at the end of the year</FONT></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">1,157,619</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">1,042,015</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">1,099,442</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 45%; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: justify"><B>Reconciliation of estimated/historical losses</B></P>
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: justify"><B>of income</B></P></TD>
    <TD STYLE="padding-right: 5pt; width: 19%; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>December 31, 2020</B></P></TD>
    <TD STYLE="padding-right: 5pt; width: 18%; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>December 31, 2019</B></P></TD>
    <TD STYLE="padding-right: 5pt; width: 18%; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>December 31, 2018</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Write-offs</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(329,512)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(179,929)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(184,555)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(Losses)/reversal with state entities - related parties</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">290</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(5,597)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">1,294</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(Losses) with private sector / government entities</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(176,776)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(54,064)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(61,315)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(Losses)/reversal with wholesale customers</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(29,458)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Recoveries</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">61,172</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">111,491</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">107,307</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Amount recorded expense (Note 29) &nbsp;</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(444,826)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(128,099)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(166,727)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Expenses with estimated losses increased from R$ 128,099 in 2019
to R$ 444,826 in 2020 due to the increase in the level of defaults due to the economic instability of the country worsened by COVID-19.</P>


<!-- Field: Page; Sequence: 177 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Georgia; text-align: center">&nbsp;</TD></TR><TR><TD STYLE="font: 10pt Georgia; text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->49<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt/110% Arial,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company does not have customers representing 10% or more
of its total revenues.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"><FONT STYLE="letter-spacing: -0.1pt"><B>11</B></FONT></TD><TD STYLE="text-align: justify"><B>Related-Party Balances and Transactions</B></TD></TR></TABLE>

<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accounts receivable,
interest on capital payable, revenue and expenses with S&atilde;o Paulo</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 54%; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 22%; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>December 31, 2020</B></P></TD>
    <TD STYLE="padding-right: 5pt; width: 24%; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>December 31, 2019</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Accounts receivable</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Current:</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Sanitation services (i)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">109,078</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">131,851</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font: 10pt Verdana,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Allowance for losses (i)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(39,127)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(39,417)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font: 10pt Verdana,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Reimbursement for retirement and pension benefits paid (G0):</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;- monthly flow (payments) (ii) and (vi)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">22,726</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">31,584</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;&#9;- GESP Agreement &ndash; 2015 (iv)</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&nbsp;75,377</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&nbsp;68,888</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Total current</FONT></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">168,054</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">192,906</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Noncurrent:</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; text-indent: -7.1pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;Agreement for the installment payment of sanitation services</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">4,303</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">10,883</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Reimbursement of additional retirement and pension benefits paid (G0):</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;&#9;- GESP Agreement &ndash; 2015 (iv)</FONT></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">634,288</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">647,107</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Total noncurrent</FONT></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">638,591</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">657,990</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Total receivables from shareholders</FONT></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">806,645</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">850,896</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Assets:</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Sanitation services</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">74,254</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">103,317</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Reimbursement of additional retirement and pension benefits (G0)</FONT></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">732,391</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">747,579</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Total</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">806,645</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">850,896</FONT></TD></TR>

<TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; width: 54%; font-family: Arial,sans-serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; width: 22%; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 24%; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Liabilities:</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Interest on capital payable to related parties</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">116,180</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">401,963</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; font-family: Arial,sans-serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  </TABLE>
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    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Georgia; text-align: center">&nbsp;</TD></TR><TR><TD STYLE="font: 10pt Georgia; text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->50<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 67%; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 11%; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>2020</B></P></TD>
    <TD STYLE="padding-right: 5pt; width: 11%; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>2019</B></P></TD>
    <TD STYLE="padding-right: 5pt; width: 11%; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>2018</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Revenue from sanitation services</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">501,756</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">556,574</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">501,146</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Payments received from related parties</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(520,881)</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(546,365)</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(509,672)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; font: 10pt Verdana,sans-serif; padding-left: 14.2pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; font: 10pt Verdana,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Receipt of reimbursement referring to Law 4,819/58</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(173,874)</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(152,112)</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(173,516)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/110% Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 28.4pt"></TD><TD STYLE="width: 36pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">(i)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">Sanitation services</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company provides water supply and sewage services to the
S&atilde;o Paulo State Government and other companies related to it in accordance with usual market terms and conditions, as considered
by management, except for the settlement of credits which can be made according to items (iii) of this Note.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company recognized R$ 39,127 as of December 31, 2020 (R$
39,417 as of December 31, 2019 and R$ 33,820 as of December 31, 2018) as allowance for losses.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 28.4pt"></TD><TD STYLE="width: 36pt">(ii)</TD><TD STYLE="text-align: justify">Reimbursement of additional retirement and pension benefits paid</TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Refers to amounts of supplementary retirement and pension benefits
provided for in State Law 4,819/58 (&quot;Benefits&quot;) paid by the Company to former employees and pensioners, referred to as Go.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Under the Agreement referred on item (iii) the S&atilde;o Paulo
State recognizes its liability from charges arising from the Benefits, provided that the payment criteria set forth by the State Department
of Personnel (DDPE), based on legal guidance of the Legal Consultancy of the Department of Finance and of the State Attorney General's
Office (PGE).</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">As discussed on item (vi), during the assessment of the debt
due from State of S&atilde;o Paulo to the Company there were certain divergences in the calculation and eligibility criteria
of the benefits paid by the Company on behalf of GESP.</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">See additional information about the Go plan in Note 21 (b) (ii).</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">As a result of a court decision, the responsibility for making
the payments returned to SABESP.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 28.35pt"></TD><TD STYLE="width: 14.2pt">(iii)</TD><TD STYLE="text-align: justify">GESP Agreement</TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">On December 11, 2001, the Company, the State of S&atilde;o Paulo
(through the State Department of Finance Affairs, currently Department of Finance and Planning) and the Water and Electricity Department
(DAEE), with the intermediation of the State Department of Infrastructure and Environment (former Department of Water Resources, Sanitation
and Construction Works), entered into the Obligations, Payment Commitment and Other Covenants Acknowledgement and Consolidation Agreement
(&quot;GESP Agreement&quot;) for the settlement of outstanding debts between State of S&atilde;o Paulo and the Company related to sanitation
services and to the retirement benefits.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">In view of the strategic importance of the Taia&ccedil;upeba,
Jundia&iacute;, Biritiba Mirim, Paraitinga and Ponte Nova reservoirs for ensuring and maintaining the Alto Tiet&ecirc; water volume, the
Company agreed to receive them as partial repayment of the reimbursement related to the Benefits. The DAEE would transfer the reservoirs
to the Company, replacing the amount owed by State of S&atilde;o Paulo. However, the S&atilde;o Paulo State Public Prosecution Office
challenges the legal validity of this agreement, and its main argument is the lack of bidding and the absence of a specific legislative
authorization for disposal of DAEE's assets. There is an unfavorable decision to SABESP not yet unappealable. See additional information
in item (iv) below.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">On March 22, 2004, the Company signed the first amendment to
the GESP Agreement, settling the amounts due by the State of S&atilde;o Paulo for water supply and sewage services provided, monetarily
adjusted through February 2004; and formally authorizing the offset of amounts due by the S&atilde;o Paulo State Government with interest
on capital declared by the Company and any other debt owed to the State of S&atilde;o Paulo as of December 31, 2003, monetarily adjusted
through February 2004; and defining the payment conditions of the remaining liabilities of the State of S&atilde;o Paulo for the receipt
of the water supply and sewage services.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">On December 28, 2007, the Company and the S&atilde;o Paulo State
Government, represented by the Department of Finance, signed the second amendment to the terms of the original GESP Agreement, agreeing
upon the payment in installments of the remaining balance of the First Amendment. In December 2012 the last installment was paid.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">On November 17, 2008, State of S&atilde;o Paulo, SABESP and DAEE
signed the third amendment to the GESP Agreement, through which State of S&atilde;o Paulo recognized a debt balance payable to SABESP
of R$915,251, monetarily adjusted until September 2008 in accordance with the fluctuation of the IPCA-IBGE, corresponding to the Undisputed Reimbursement, determined by FIPECAFI. SABESP
accepted on a provisional basis the reservoirs as part of the payment of the Undisputed Reimbursement and offered to State of S&atilde;o
Paulo a provisional settlement, recognizing a credit totaling R$696,283, corresponding to the value of the reservoirs in the Alto Tiet&ecirc;
system. The remaining debit balance of R$ 218,967 was fully settled in 2018.</P>


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    <!-- Field: /Page -->

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company did not recognize the reimbursement receivable of
R$696,283 related to the reservoirs, as it is not virtually certain that will be transferred by the State. In March 2015, Sabesp and State
of S&atilde;o Paulo entered into an agreement to pay the amounts receivable, totaling R$ 696,283 (more information in item (iv) of this
note).</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">In addition, the third amendment provides for the regularization
of the monthly flow of benefits. While SABESP is liable for the monthly payment of benefits, the State shall reimburse SABESP based on
the criteria identical to those applied when determining the Undisputed Reimbursement. Should there be no preventive court decision, the
State will assume the flow of monthly payment of benefits portion deemed as undisputed.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 28.35pt"></TD><TD STYLE="width: 14.2pt">(iv)</TD><TD STYLE="text-align: justify">GESP Agreement - 2015</TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">On March 18, 2015, the Company, the State of S&atilde;o Paulo
and the Department of Water and Electricity (DAEE), and the Sanitation and Water Resources Department as the intervening party, entered
into a Term of Agreement in the amount of R$ 1,012,310, of which R$ 696,283 refer to the principal of the Undisputed Amount mentioned
in item (iii) and R$ 316,027 corresponding to the inflation adjustment of the principal until February 2015.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Principal Amount will be paid in 180 installments, as follows:</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/110% Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18.05pt"></TD><TD STYLE="width: 10.35pt"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">The first 24 installments were settled by immediately
transferring 2,221,000 preferred shares issued by Companhia de Transmiss&atilde;o de Energia El&eacute;trica Paulista - CTEEP, totaling
R$87,174, based on the share closing on March 17, 2015, which were sold on April 20, 2016; and</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 12pt/110% Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18.05pt"></TD><TD STYLE="width: 10.35pt"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">The amount of R$ 609,109, payable in 156 monthly
installments, was adjusted by IPCA (Extended Consumer Price Index) until the initial payment date, on April 5, 2017. As of this date,
installments are being adjusted by IPCA plus simple interest of 0.5% per month.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Georgia,serif; margin: 0 0 0 36pt">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Considering the lawsuit which objects the possibility of transferring
the reservoirs is pending final and unappealable court decision, the agreement also provides for the following situations:</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 12pt/110% Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18.05pt"></TD><TD STYLE="width: 10.35pt"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">If transfer is possible and the Reservoirs are
effectively transferred to SABESP and registered at the notary&rsquo;s office, SABESP will reimburse to the State the amounts paid in
replacement of Reservoirs (Principal Amount) in 60 monthly installments adjusted by IPCA until the date of payment of each installment;
and</FONT></TD></TR></TABLE>


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    <!-- Field: /Page -->

<P STYLE="font: 12pt/110% Arial,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 12pt/110% Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18.05pt"></TD><TD STYLE="width: 10.35pt"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">If the transfer of Reservoirs is not possible,
the S&atilde;o Paulo State will pay to SABESP, in addition to the Principal Amount, the inflation adjustment credit of R$ 316,027 in 60
installments, starting these payments at the end of Principal Amount installment payment. The amount will be adjusted by IPCA to the start
date of payments and, as of this date, IPCA will be incurred plus 0.5% simple interest rates/month over the amount of each installment.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">As of December 31, 2020, the balance receivable totaled R$&nbsp;75,377
in current assets (R$&nbsp;68,888 as of December 31, 2019) and R$&nbsp;634,288 in noncurrent assets (R$&nbsp;647,107 as of December 31,
2019).</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 28.35pt"></TD><TD STYLE="width: 14.2pt">(v)</TD><TD STYLE="text-align: justify">Disputed Amounts</TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">As mentioned before, on November 17, 2008 the Company and the
S&atilde;o Paulo State signed the third amendment to the GESP Agreement, when the reimbursements called disputed and undisputed were quantified.
The amendment established the efforts to calculate the so-called Disputed Reimbursement of the Benefits. Under the fourth clause of the
amendment, the Disputed Reimbursement represents the difference between the Undisputable Reimbursement and the amount actually paid by
the Company as pension benefits and pensioners set out in Law 4,819/58, for which, the Company understands, the State of S&atilde;o Paulo
is originally liable, but paid by SABESP under a court order.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">By entering into the third amendment, the State's Legal Representative
(PGE) agreed to reassess the differences that gave rise to the Disputed Amount of benefits set out in Law 4,819/58. At the time, the expectation
was based on the willingness of the PGE to reanalyze the issue and the implied right of the Company to the reimbursement, including based
on opinions from outside legal advisors.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">However, the latest opinions issued by the PGE and received on
September 4 and 22, 2009 and January 4, 2010, refute the reimbursement of previously defined as Disputed Amount.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Even though the negotiations with the State are still in progress,
it is not possible to assure that the Company will recover the disputed receivables without dispute.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">As part of the actions intended to recover the receivables that
management considers due by the State, related to discrepancies in the reimbursement of the pension benefits paid by the Company, SABESP:
(i) on March 24, 2010, reported to the controlling shareholder the official letter approved by the executive committee, proposing that
the matter be discussed at the S&atilde;o Paulo Stock Exchange (B3) Arbitration Chamber; (ii) in June 2010, presented to Department of
Finance a proposal to solve the outstanding items, such proposal was not accepted; (iii) on November 9, 2010, filed a judicial action against the State
of S&atilde;o Paulo pleading the entire reimbursement related to employee benefits set out in Law 4,819/58 to finalize the discussion
between the Company and State of S&atilde;o Paulo. Despite the legal action, the expectation of which is a possible gain, the Company
will persist to obtain an agreement with GESP since the management believes that it is the best course of action to the Company and to
its shareholders than waiting until the end of the lawsuit.</P>


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<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">As of December 31, 2020 and 2019, the disputed amounts between
SABESP and State of S&atilde;o Paulo, corresponding to additional retirement and pension benefits paid (Law 4,819/1958), totaled R$ 1,281,409
and R$ 1,195,217, respectively. The Company recorded allowances for doubtful accounts for such amounts.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 28.35pt"></TD><TD STYLE="width: 14.2pt">(vi)</TD><TD STYLE="text-align: justify">Actuarial liability</TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company also recognized an actuarial liability corresponding
to additional retirement and pension benefits paid to employees, retired employees and pensioners of Plan G0. As of December 31, 2020
and 2019, the amounts corresponding to the actuarial liability totaled R$ 2,549,541 and R$ 3,046,255, respectively. For more information
on additional retirement and pension benefits, see Note 21 (b).</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Use of reservoirs
&ndash; EMAE </B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Empresa Metropolitana de &Aacute;guas e Energia S.A. - EMAE 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.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">On October 28, 2016, the Company entered into an agreement based
on a Private Transaction Agreement and Other Adjustments aimed to fully and completely settle the disputes involving the two companies
and the SABESP will continue using the reservoirs.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">As of December 31, 2020, the Company recorded R$ 17,255 and R$
73,660 in Other Liabilities, under current and noncurrent liabilities, respectively (in December 31, 2019, R$ 16,653 and R$ 87,231). In
2020, the amount of R$ 17,813 was paid.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Agreements with
reduced tariffs with State and Municipal Government Entities that joined the Rational Water Use Program (PURA) </B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company has signed agreements with government entities related
to the S&atilde;o Paulo State 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.</P>


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<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Guarantees</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The S&atilde;o Paulo State provides guarantees for some borrowings
and financing of the Company and does not charge any fee with respect to such guarantees.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>(e) Personnel assignment agreement among entities related
to the S&atilde;o Paulo State Government</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company has personnel assignment agreements with entities
related to the S&atilde;o Paulo State Government, whose expenses are fully charged. In 2020, the expenses related to personnel assigned
by SABESP to other state government entities amounted to R$ 2,108 (R$ 4,881 in 2019 and R$ 8,903 in 2018).</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">In 2019, the expenses related to personnel assigned by other
entities to SABESP were R$ 13 (In 2019 and 2018, the expenses related to personnel assigned by other entities to SABESP were R$ 139 and
R$ 116, respectively.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>(f)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Non-operating
assets</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">As of December 31, 2020 and 2019, the Company had an amount of
R$ 3,613 related to a land and lent structures.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>(g)&#9;&#9;SABESPREV </B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company sponsors a private defined benefit pension plan (G1
Plan), which is operated and administered by SABESPREV. The net actuarial liability recognized as of December 31, 2020 amounted to R$
319,053 (R$ 314,677 as of December 31, 2019), according to Note 21 (b).</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>(h)&#9;&#9;Compensation of Management Key Personnel and Fiscal
Council</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The compensation of the Executive Officers, members of the Audit
Committee and Boards of Directors and Fiscal Councils of the Companies controlled by the S&atilde;o Paulo State complies with the guidelines
of the State Capital Defense Council (CODEC) and is defined at the Annual Shareholders&rsquo; Meeting, as per article 152 of Brazilian
Corporation Law.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">CODEC defines that the proposal for global and individual compensation
of the statutory bodies for publicly held companies listed in B3&rsquo;s Novo Mercado segment, controlled by the State, must be prepared
by the Board of</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Directors under the Company&rsquo;s Bylaws, within the scope
of the Institutional Compensation Policy and submitted for approval of the Annual Shareholders&rsquo; Meeting.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">In addition to the monthly compensation, the members of the Board
of Directors, Fiscal Council and Executive Board receive annual reward equivalent to a monthly fee, calculated on a prorated basis in
December of each year. The purpose of this reward is to define a compensation similar to the Christmas bonus paid to the Company&rsquo;s
registered employees, given that the relationship of Management with the Company has a statutory nature.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Benefits paid to Executive Officers only - meal vouchers, food
vouchers, healthcare, private pension, annual rest (with the characteristic of paid leave of thirty (30) calendar days, with additional
payment corresponding to one third of the monthly fees for such rest), and FGTS.</P>

<P STYLE="font: 10pt Georgia,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">SABESP pays bonuses for purposes of compensation of its Executive
Officers, in accordance with the guidelines of the S&atilde;o Paulo State, such as a motivation policy, provided that the Company actually
calculates quarterly, semi-annual and annual profits, and distributes mandatory dividends to shareholders, even if in the form of interest
on capital. Annual bonuses cannot exceed six times Management&rsquo;s monthly compensation or 10 % of the interest on capital paid by
the Company, prevailing the shortest amount.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Expenses related to the compensation of the members of Management
and Fiscal Council totaled R$&nbsp;6,426 and R$&nbsp;5,344 in 2020 and 2019, respectively.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Additional amounts of R$&nbsp;1,439 and R$&nbsp;1,348, referring
to the executive officers&rsquo; bonus program, were paid in 2020 and 2019, respectively.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Loan agreement
through credit facility</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">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 joint arrangements.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company entered into a loan agreement through credit facility
with the SPE Aquapolo Ambiental S/A to finance the operations of this company, until the borrowings and financing requested with financial
institutions is granted.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify">As of December 31, 2020, the balance of principal and interest of
this agreement totaled R$&nbsp;9,420 and R$&nbsp;23,866, recorded under current assets and noncurrent assets, respectively, in &ldquo;Other
assets&rdquo; (R$&nbsp;34,992 in noncurrent assets on December 31, 2019), at CDI + 1.2% p.a. As of January
27, 2020, the Company received R$ 3,000, of which R$ 1,231 for amortization of principal and R$ 1,769 for amortization of interest.</P>


<!-- Field: Page; Sequence: 185 -->
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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The loan agreement originally matured on April 30, 2015 but was
extended to October 30, 2015 and on November 25, 2015 a new amendment changed the payment schedule for three annual installments, the
first of which maturing on December 30, 2021 and the last on December 30, 2023.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>(j)&#9;&#9;&ldquo;Se Liga na Rede&rdquo; (Connect to the Network
Program)</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The S&atilde;o Paulo State enacted the State Law no. 14,687/2012,
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 December 31, 2020, the program total amount was R$ 130,436
(R$ 117,272 as of December 31, 2019), there was no balance receivable as of December 31, 2020 and 2019 from related parties. The amount
of R$78,262 (R$ 65,099 as of December 31, 2019) was recorded in the group of intangible assets and R$ 52,174 was reimbursed by the S&atilde;o
Paulo State (R$ 52,174 as of December 31, 2019) from the beginning of the program until December 31, 2020.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"><B>12</B></TD><TD STYLE="text-align: justify"><B>Investments</B></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company holds interest in certain Special Purpose Entities
(SPE). Although SABESP has no majority shares of its investees, the shareholders&rsquo; agreement provides for the power of veto in certain
management issues, however, with no ability to use such power of veto in a way to affect returns over investments, indicating participating
shared control (joint venture &ndash; IFRS 11).</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company holds interest recognized by the equity accounting
in the following investees:</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 12pt/12pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">(a)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><U>Sesamm</U></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">As of August 15, 2008, Sesamm &ndash; Servi&ccedil;os
de Saneamento de Mogi Mirim S/A was incorporated for a period of 30 years from the date the concession agreement with the municipality
for the purpose of providing complementary services to the sewage diversion system and implementing and operating sewage treatment system
in the municipality of Mogi Mirim, including the disposal of solid waste.</P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">On October 30, 2019, ECS shares were transferred to
GS Inima Brasil. After the acquisition was completed, SABESP continues to hold 36% of the shares and GS Inima now holds 64%.</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt/12pt Arial,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Sesamm's capital as of December 31, 2020, totaled
R$ 19,532, and was represented by 19,532,409 registered common shares without a par value.</P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The operations initiated in June 2012.</P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 12pt/12pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">(b)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><U>&Aacute;guas de Andradina</U></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">As of September 15, 2010, the Company, &Aacute;guas
de Andradina S.A. was incorporated, with indefinite term, for the purpose of providing water supply and sewage services to the municipality
of Andradina.</P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">As of December 31, 2020, the capital of &Aacute;guas
de Andradina totaled R$ 17,936, divided into 17,936,174 registered common shares without a par value. SABESP holds 30% of its equity interest
and Igu&aacute; 70%.</P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company pledges as guarantee 100% of its shares
in &Aacute;guas de Andradina as a counter guarantee for the issuance of Letters of Guarantee with BNDES.</P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The operations initiated in October 2010.</P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 12pt/12pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">(c)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><U>&Aacute;guas de Castilho</U></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">As of October 29, 2010, the Company, &Aacute;guas
de Castilho, was incorporated for the purpose of providing water supply and sewage services to the municipality of Castilho.</P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">As of December 31, 2020, the company&rsquo;s capital
was R$ 2,785, and was represented by 2,785,225 registered shares without a par value. SABESP holds a 30% interest and Igu&aacute; 70%.</P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company pledges as guarantee 100% of its shares
in &Aacute;guas de Castilho as a counter guarantee for the issuance of Letters of Guarantee with BNDES.</P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The operations initiated in January 2011.</P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 12pt/12pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">(d)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><U>Attend Ambiental</U></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">As of August 23, 2020, Attend Ambiental S/A was incorporated
with the purpose of implementing and operating a pre-treatment station of non-domestic effluents and sludge transportation in the metropolitan
region of S&atilde;o Paulo, as well as the development of other related activities and the creation of similar infrastructures in other
locations in Brazil and abroad.</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt/12pt Arial,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">As of December 31, 2020, the capital totaled R$ 37,677,
and was represented by 37,677,245 registered common shares without a par value. SABESP holds a 45% interest and Estre 55%.</P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The operations initiated in December 2014.</P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 12pt/12pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">(e)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><U>Aquapolo Ambiental S/A.</U></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">As of October 8, 2009, the Company, Aquapolo Ambiental
S.A., was incorporated for the purpose of producing, providing and trading reused water for Quattor Qu&iacute;mica S.A., Quattor Petroqu&iacute;mica
S.A., Quattor Participa&ccedil;&otilde;es S.A. and other companies comprising the Petrochemical Complex of Capuava and the metropolitan
region of S&atilde;o Paulo.</P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">As of December 31, 2020, the capital of Aquapolo totaled
R$ 36,412, and was represented by 42,419,045 registered common shares without a par value. SABESP holds 49% of its equity interest.</P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company pledges as guarantee to the loan acquired
through the issuance of debentures, 100% of its shares in Aquapolo Ambiental S/A.</P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The operations initiated in October 2012.</P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 12pt/12pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">(f)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><U>Paulista Geradora de Energia</U></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">As of April 13, 2015, the Company acquired shares
from Empresa Paulista Geradora de Energia S/A - PGE, jointly with Servtec Investimentos e Participa&ccedil;&otilde;es Ltda (&quot;Servtec)
and Tecniplan Engenharia e Com&eacute;rcio Ltda (&quot;Tecniplan&quot;), which operational purpose is the implementation and commercial
exploration of water potential in small hydroelectric power plants (PCHs), located at the Guara&uacute; and Vertedouro Cascata Water Treatment
Stations.</P>

<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">As of December 31, 2020, the capital of Paulista Geradora
de Energia was R$ 8,679, represented by 8,679,040 registered common shares without a par value, in which SABESP holds a 25% interest,
Servtec holds 37.5% and Tecniplan 37.5%.</P>

<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">As of December 31, 2020, operations had not initiated yet.</P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>


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    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Georgia; text-align: center">&nbsp;</TD></TR><TR><TD STYLE="font: 10pt Georgia; text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->60<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt/12pt Arial,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"><U>Saneaqua Mairinque</U></P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">As of June 14, 2010, the Company, Saneaqua Mairinque S/A, was
incorporated with indefinite term, for the purpose of exploring water supply and sewage services of the municipality of Mairinque.</P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">On August 20, 2020, the investee Saneaqua Mairinque held an Extraordinary
Shareholders' Meeting that approved a capital increase in the amount of R$ 21,944, through the issue of 17,178,988 shares. SABESP waived
its preemptive right in the participation of such capital increase, and the shares then issued because of the capital increase were entirely
subscribed by the shareholder BRK Ambiental, resulting in the dilution of SABESP&rsquo;s interest in the investee. Accordingly, SABESP
discontinued the equity accounting method and recorded this financial asset under the fair value on the transaction date, in the amount
of R$ 5,734. The amounts corresponding to the equity result were recorded until July 2020.</P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">As of December 31, 2020, the capital of Saneaqua Mairinque totaled
R$ 26,127, and was represented by 20,320,227 registered common shares without a par value. SABESP holds a 4.6% interest and BRK 95.4%.</P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">The Company pledges 100% of the interest held in the above-mentioned
company as guarantee for the financing obtained by Saneaqua Mairinque.</P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">The operations initiated in October 2010.</P>

<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Georgia,serif; margin: 0">Below is a summary of the investees&rsquo; financial information and SABESP&rsquo;s equity
interest:</P>

<P STYLE="font: 10pt Georgia,serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR>
    <TD STYLE="padding: 1pt 3.5pt 3pt; white-space: nowrap; vertical-align: bottom; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%"><B>Company</B></FONT></TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1pt solid; padding-bottom: 3pt; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center; "><B>Equity</B></P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-bottom: 3pt; vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt">


    <P STYLE="font: 8pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><B>&nbsp;</B></P>
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><B>Dividends distributed</B></P>
</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="4" STYLE="border-bottom: Black 1pt solid; padding-bottom: 3pt; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center; "><B>Profit (loss) for the
    year</B></P></TD></TR>
  <TR>
    <TD STYLE="padding-bottom: 3pt; white-space: nowrap; vertical-align: bottom; width: 26%; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 3pt; vertical-align: bottom; width: 9%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center; "><B>2020</B></P></TD>
    <TD STYLE="padding-bottom: 3pt; vertical-align: bottom; width: 9%; padding-right: 3.5pt; padding-left: 3.5pt">


    <P STYLE="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><B>&nbsp;</B></P>
    <P STYLE="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><B>2019</B></P>
</TD>
    <TD STYLE="padding-bottom: 3pt; vertical-align: bottom; width: 9%; padding-right: 3.5pt; padding-left: 3.5pt">


    <P STYLE="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><B>&nbsp;</B></P>
    <P STYLE="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><B>2018</B></P>
</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="padding-bottom: 3pt; vertical-align: top; width: 9%; padding-right: 3.5pt; padding-left: 3.5pt">


    <P STYLE="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><B>&nbsp;</B></P>
    <P STYLE="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><B>2020</B></P>
</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="padding-bottom: 3pt; vertical-align: bottom; width: 9%; padding-right: 3.5pt; padding-left: 3.5pt">


    <P STYLE="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><B>&nbsp;</B></P>
    <P STYLE="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><B>2020</B></P>
</TD>
    <TD STYLE="padding-bottom: 3pt; vertical-align: top; width: 9%; padding-right: 3.5pt; padding-left: 3.5pt">


    <P STYLE="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><B>&nbsp;</B></P>
    <P STYLE="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><B>(*)</B></P>
</TD>
    <TD STYLE="padding-bottom: 3pt; vertical-align: bottom; width: 9%; padding-right: 3.5pt; padding-left: 3.5pt">


    <P STYLE="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><B>&nbsp;</B></P>
    <P STYLE="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><B>2019</B></P>
</TD>
    <TD STYLE="padding-bottom: 3pt; vertical-align: bottom; width: 9%; padding-right: 3.5pt; padding-left: 3.5pt">


    <P STYLE="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><B>&nbsp;</B></P>
    <P STYLE="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><B>2018</B></P>
</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Sesamm</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">51,514</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">45,923</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">43,547</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(1,741)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">7,332</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">4,418</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">5,621</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">&Aacute;guas de Andradina</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">29,576</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">30,065</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">24,832</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(1,267)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">3,403</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(2,625)</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">7,271</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">2,407</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">&Aacute;guas de Castilho</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">8,533</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">7,242</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">6,084</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(322)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">1,600</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">13</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">1,767</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">1,001</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Saneaqua
    Mairinque<SUP>1</SUP></FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">4,013</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">4,783</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">5,720</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">-</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(770)</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(871)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(790)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Attend Ambiental</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">11,409</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">7,486</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">1,426</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">-</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">3,958</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(35)</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(18,217)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(3,743)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Aquapolo Ambiental</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">41,903</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">37,772</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">30,170</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(15,000)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">19,131</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">16,283</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">11,413</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Paulista Geradora de Energia</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">6,692</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">7,144</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">7,625</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">-</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(452)</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(481)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(822)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"><SUP>&nbsp;</SUP></P>


<!-- Field: Page; Sequence: 189 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Georgia; text-align: center">&nbsp;</TD></TR><TR><TD STYLE="font: 10pt Georgia; text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->61<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt/12pt Arial,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR>
    <TD STYLE="padding: 1pt 3.5pt 3pt; text-align: left; white-space: nowrap; vertical-align: bottom; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%"><B>Company</B></FONT></TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1pt solid; padding-bottom: 3pt; text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center;"><B>Investments</B></P></TD>
    <TD STYLE="padding-bottom: 3pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-bottom: 3pt; text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center;"><B>Dividends distributed</B></P></TD>
    <TD STYLE="padding-bottom: 3pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-bottom: 3pt; text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center;"><B>Other Comprehensive
    Income</B></P></TD>
    <TD STYLE="padding-bottom: 3pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-bottom: 3pt; text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt">


    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><B>&nbsp;</B></P>
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><B>&nbsp;</B></P>
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><B>Reclassification</B></P>
</TD>
    <TD STYLE="padding-bottom: 3pt">&nbsp;</TD>
    <TD COLSPAN="7" STYLE="border-bottom: Black 1pt solid; padding-bottom: 3pt; text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center; "><B>Equity in the earnings
    of</B></P>
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><B>subsidiaries</B></P></TD>
    <TD STYLE="padding-bottom: 3pt">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="border-bottom: Black 1pt solid; padding-bottom: 3pt; text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center; "><B>Interest percentage</B></P></TD>
    </TR>
  <TR>
    <TD STYLE="padding-bottom: 3pt; text-align: center; white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 29%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-bottom: 3pt; text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 5%">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center; "><B>2020</B></P></TD>
    <TD STYLE="padding-bottom: 3pt; width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-bottom: 3pt; text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 5%">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center; "><B>2019</B></P></TD>
    <TD STYLE="padding-bottom: 3pt; width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-bottom: 3pt; text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 5%">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center; "><B>2020</B></P></TD>
    <TD STYLE="padding-bottom: 3pt; width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-bottom: 3pt; text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 5%">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center; "><B>2020</B></P></TD>
    <TD STYLE="padding-bottom: 3pt; width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-bottom: 3pt; text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 5%">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center; "><B>2020</B></P></TD>
    <TD STYLE="padding-bottom: 3pt; width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-bottom: 3pt; text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 5%">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center; "><B>2020</B></P></TD>
    <TD STYLE="padding-bottom: 3pt; width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-bottom: 3pt; text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 5%">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center; "><B>(*)</B></P></TD>
    <TD STYLE="padding-bottom: 3pt; width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-bottom: 3pt; text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 5%">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center; "><B>2019</B></P></TD>
    <TD STYLE="padding-bottom: 3pt; width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-bottom: 3pt; text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 5%">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center; "><B>2018</B></P></TD>
    <TD STYLE="padding-bottom: 3pt; width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-bottom: 3pt; text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 5%">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center; "><B>2020</B></P></TD>
    <TD STYLE="padding-bottom: 3pt; width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-bottom: 3pt; text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 5%">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center; "><B>2019</B></P></TD>
    <TD STYLE="padding-bottom: 3pt; width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-bottom: 3pt; text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 5%">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center; "><B>2018</B></P></TD></TR>
  <TR STYLE="height: 17.5pt">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt; font-family: Arial,sans-serif; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt; font-family: Arial,sans-serif; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt; font-family: Arial,sans-serif; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt; font-family: Arial,sans-serif; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt; font-family: Arial,sans-serif; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt; font-family: Arial,sans-serif; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt">&nbsp;</TD></TR>
  <TR STYLE="height: 5.15pt; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.15pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">Sesamm</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">18,546</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">16,533</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">(627)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">-</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">-</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">2,640</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">-</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">1,591</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">2,023</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">36%</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">36%</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">36%</FONT></TD></TR>
  <TR STYLE="height: 10.3pt; background-color: White">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">&Aacute;guas de Andradina </FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">8,873</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">9,020</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">(380)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">-</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">-</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">1,020</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">(787)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">2,181</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">722</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">30%</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">30%</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">30%</FONT></TD></TR>
  <TR STYLE="height: 6.85pt; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">&Aacute;guas de Castilho</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">2,560</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">2,172</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">(97)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">-</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">-</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">481</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">4</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">529</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">300</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">30%</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">30%</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">30%</FONT></TD></TR>
  <TR STYLE="height: 5.55pt; background-color: White">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">Saneaqua Mairinque&sup2;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">-</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">1,434</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">-</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">17</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">(1,203)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">(248)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">-</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">(262)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">(237)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">4,6%</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">30%</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">30%</FONT></TD></TR>
  <TR STYLE="height: 10.7pt; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">Attend Ambiental</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">5,134</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">3,369</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">-</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">-</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">-</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">1,781</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">(16)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">(8,198)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">(1,684)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">45%</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">45%</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">45%</FONT></TD></TR>
  <TR STYLE="height: 7.25pt; background-color: White">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">Aquapolo Ambiental</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">20,532</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">18,508</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">(7,350)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">-</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">-</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">9,374</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">-</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">7,979</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">5,592</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">49%</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">49%</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">49%</FONT></TD></TR>
  <TR STYLE="height: 5.95pt; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.95pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">Paulista Geradora de Energia</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.95pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0; text-align: right; ">1,673</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.95pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0; text-align: right; ">1,786</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.95pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0; text-align: right; ">-</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.95pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0; text-align: right; ">-</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.95pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0; text-align: right; ">-</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.95pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0; text-align: right; ">(113)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.95pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0; text-align: right; ">-</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.95pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0; text-align: right; ">(119)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.95pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0; text-align: right; ">(206)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.95pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">25%</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.95pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">25%</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.95pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">25%</FONT></TD></TR>
  <TR STYLE="height: 3.7pt; background-color: White">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 3.7pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">Total</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 3.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">57,318</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 3.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">52,822</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 3.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">(8,454)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 3.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">17</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 3.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">(1,203)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 3.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">14,935</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 3.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">(799)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 3.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">3,701</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 3.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">6,510</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 3.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 3.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 3.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD></TR>
  <TR STYLE="height: 9.05pt; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">Other investments</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0; text-align: right; ">6,099</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0; text-align: right; ">365</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD></TR>
  <TR STYLE="height: 5.65pt; background-color: White">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">Overall total </FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0; text-align: right; ">63,417</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0; text-align: right; ">53,187</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"></TD></TR>
  </TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">(*) Refer to changes in the equity of investees, as their financial
statements for the year ended December 31, 2019 were issued, including some adjustments, after the Company&rsquo;s financial statements.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"><SUP>(&sup1;)</SUP> The amounts presented for 2020 refer to July
31, 2020.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Georgia,serif; margin: 0; text-align: justify"><FONT STYLE="font-size: 10pt"><SUP>(</SUP>&sup2;<SUP>)</SUP></FONT>
<FONT STYLE="font-size: 9.5pt">On August 20, 2020, the investee Saneaqua Mairinque held an Extraordinary Shareholders' Meeting that approved
a capital increase in the amount of R$ 21,944, through the issue of 17,178,988 shares. SABESP waived its preemptive right in the participation
of such capital increase, and the shares then issued because of the capital increase were entirely subscribed by the shareholder BRK Ambiental,
resulting in the dilution of SABESP&rsquo;s interest in the investee. Accordingly, SABESP discontinued the equity accounting method and
recorded this financial asset under the fair value on the transaction date, in the amount of R$ 5,734 recorded as &ldquo;Other investments&rdquo;.
The amounts corresponding to the equity result were recorded until July 2020.</FONT></P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"><B>13</B></TD><TD STYLE="text-align: justify"><B>Investment properties</B></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify; text-indent: -35.45pt"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 32%; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%">&nbsp;</TD>
    <TD STYLE="width: 17%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2019</B></P></TD>
    <TD STYLE="width: 17%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>Transfers</B></P></TD>
    <TD STYLE="width: 17%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>Depreciation</B></P></TD>
    <TD STYLE="width: 17%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2020</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 12pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 12pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 12pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 12pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 12pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 12pt"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Investment properties</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 12pt"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">47,562</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 12pt"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">(1,240)</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 12pt"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">(48)</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 12pt"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">46,274</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify; text-indent: -35.45pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify; text-indent: -35.45pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify; text-indent: -35.45pt"><B>&nbsp;</B></P>


<!-- Field: Page; Sequence: 190 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Georgia; text-align: center">&nbsp;</TD></TR><TR><TD STYLE="font: 10pt Georgia; text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->62<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt Arial,sans-serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 37%; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 12pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 15%; padding-right: 5.4pt; padding-left: 5.4pt">


    <P STYLE="font: 8pt/12pt Georgia,serif; margin: 0; text-align: right"><B>December 31,</B></P>
    <P STYLE="font: 8pt/12pt Georgia,serif; margin: 0; text-align: right"><B>2018</B></P>
</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 15%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 8pt/12pt Georgia,serif; margin: 0; text-align: center;"><B>Transfers</B></P></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 15%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 8pt/12pt Georgia,serif; margin: 0; text-align: center; "><B>Depreciation</B></P></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 15%; padding-right: 5.4pt; padding-left: 5.4pt">


    <P STYLE="font: 8pt/12pt Georgia,serif; margin: 0; text-align: right"><B>December 31,</B></P>
    <P STYLE="font: 8pt/12pt Georgia,serif; margin: 0; text-align: right"><B>2019</B></P>
</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 12pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 12pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 12pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 12pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 12pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 12pt"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Investment properties</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 8pt/12pt Georgia,serif; margin: 0; text-align: right; ">47,620</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 8pt/12pt Georgia,serif; margin: 0; text-align: right; ">(9)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 8pt/12pt Georgia,serif; margin: 0; text-align: right; ">(49)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 8pt/12pt Georgia,serif; margin: 0; text-align: right; ">47,562</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 36%; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 12pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 12%; padding-right: 5.4pt; padding-left: 5.4pt">


    <P STYLE="font: 8pt/12pt Georgia,serif; margin: 0; text-align: right"><B>December 31,</B></P>
    <P STYLE="font: 8pt/12pt Georgia,serif; margin: 0; text-align: right"><B>2017</B></P>
</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 12%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 8pt/12pt Georgia,serif; margin: 0; text-align: center; "><B>Write-offs and disposals</B></P></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 12%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 8pt/12pt Georgia,serif; margin: 0; text-align: center; "><B>Transfers</B></P></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 12%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 8pt/12pt Georgia,serif; margin: 0; text-align: center; "><B>Depreciation</B></P></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 12%; padding-right: 5.4pt; padding-left: 5.4pt">


    <P STYLE="font: 8pt/12pt Georgia,serif; margin: 0; text-align: right"><B>December 31,</B></P>
    <P STYLE="font: 8pt/12pt Georgia,serif; margin: 0; text-align: right"><B>2018</B></P>
</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 12pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 12pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 12pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 12pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 12pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 12pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 12pt"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Investment properties</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 8pt/12pt Georgia,serif; margin: 0; text-align: right; ">57,652</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 8pt/12pt Georgia,serif; margin: 0; text-align: right; ">(9,995)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 8pt/12pt Georgia,serif; margin: 0; text-align: right; ">13</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 8pt/12pt Georgia,serif; margin: 0; text-align: right; ">(50)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 8pt/12pt Georgia,serif; margin: 0; text-align: right; ">47,620</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">As of December 31, 2020 and 2019, the market value of these properties
was approximately R$383,000 and R$386,000, respectively.</P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"><B>14</B></TD><TD STYLE="text-align: justify"><B>Contract assets</B></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify; text-indent: -35.45pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Contract assets (works in progress) is the right to consideration
in exchange for goods or services transferred to customers. As established by IFRS 15 - Revenue from contract with customers, assets related
to the concession under construction, recorded under the scope of IFRIC 12 &ndash; Service Concession Arrengements, should be classified
as Contract Assets during the construction period and transferred to Intangible Assets only after the completion of the works.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify; text-indent: -35.45pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">A contract assets is initially recognized at fair value and includes
borrowing costs capitalized during the period when the asset is under construction, based on the weighted average rate of borrowings in
effect on the capitalization date. For further information on the capitalization of interest and construction margin, recorded during
the construction period, see Note 15.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 20%; font-family: Arial,sans-serif; text-align: center; line-height: 110%; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 14%; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2019</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 13%; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>Additions (i)</B></P></TD>
    <TD STYLE="padding-right: 5pt; width: 14%; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>Transfers</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 25%; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>Transfers of works to intangible
    assets (ii) </B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 14%; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2020 (iii)</B></P></TD></TR>
  <TR>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; vertical-align: bottom; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 5pt; padding-bottom: 1pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 5pt; padding-bottom: 1pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5pt; padding-bottom: 1pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 5pt; padding-bottom: 1pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 5pt; padding-bottom: 1pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Total contract assets </FONT></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double">7,617,714</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double">3,984,158</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double">55,706</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double">(3,688,414)</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double">7,969,164</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 42.55pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/110% Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 24.55pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">(i)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">The largest additions of the period are located
in the municipalities of S&atilde;o Paulo, Praia Grande and S&atilde;o Bernardo do Campo, in the amounts of R$&nbsp;1,676 million, R$&nbsp;284
million and R$&nbsp;228 million, respectively.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 42.55pt; text-align: justify">&nbsp;</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/110% Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 24.55pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">(ii)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">The largest transfers of the period are located
in the municipalities of S&atilde;o Paulo, Guarulhos, Cotia and Praia Grande, in the amounts of R$ 1,414 million, R$&nbsp;173 million,
R$ 117 million and R$&nbsp;115 million, respectively. </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 42.55pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/110% Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 24.55pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">(iii)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">The largest works are located in the municipalities
of S&atilde;o Paulo, Praia Grande and S&atilde;o Bernardo do Campo, in the amounts of R$ 3,727 million, R$&nbsp;527 million and R$&nbsp;496
million, respectively.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Georgia,serif; margin: 0 0 0 36pt">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">As of December 31, 2020, contract assets includes leases recognized
before December 31, 2019 in accordance with IAS 17 amounting to R$ 276,893 (R$ 276,893 as of December 31, 2019). The leases are cost of
the works, but are still in progress.</P>

<P STYLE="font: 10pt Georgia,serif; margin: 0 0 0 36pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; vertical-align: bottom; width: 15%; font-family: Arial,sans-serif; text-align: center; line-height: 110%; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; vertical-align: bottom; width: 13%; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2018</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; vertical-align: bottom; width: 12%; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>Additions </B></P></TD>
    <TD STYLE="padding-right: 5pt; vertical-align: top; width: 12%; padding-left: 5pt">
<DIV STYLE="margin-right: 2.85pt; margin-left: 2.85pt; padding: 0cm; border-bottom: Black 0.5pt solid">

    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0; text-align: center"><B>&nbsp;</B></P>
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0; text-align: center"><B>Write-offs</B></P>
</DIV></TD>
    <TD STYLE="padding-right: 5pt; vertical-align: bottom; width: 11%; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>Transfers</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; vertical-align: bottom; width: 22%; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>Transfers of works to intangible
    assets </B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; vertical-align: bottom; width: 15%; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2019</B></P></TD></TR>
  <TR>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; vertical-align: bottom; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 5pt; padding-bottom: 1pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 5pt; padding-bottom: 1pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5pt; padding-bottom: 1pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5pt; padding-bottom: 1pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 5pt; padding-bottom: 1pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 5pt; padding-bottom: 1pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Total contract assets </FONT></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double">7,407,948</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double">3,532,283</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double">(4,910)</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double">10,710</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double">(3,328,317)</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double">7,617,714</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 24%; font-family: Arial,sans-serif; text-align: center; line-height: 110%; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 17%; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>January 1, 2018</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 16%; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>Additions </B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 26%; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>Transfers of works to intangible
    assets </B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 17%; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2018</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-bottom: 1pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-bottom: 1pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-bottom: 1pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-bottom: 1pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Total contract assets </FONT></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double">10,387,715</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double">3,188,943</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double">(6,168,710)</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double">7,407,948</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"><B>15</B></TD><TD STYLE="text-align: justify"><B>Intangible assets</B></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Statement of
financial position details </B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2020</B></P></TD>
    <TD COLSPAN="3" STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2019</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 34%; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 11%; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Cost</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 11%; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Accumulated amortization</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 11%; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Net</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 11%; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Cost</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 11%; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Accumulated amortization</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 11%; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Net</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Intangible right arising from:</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Concession agreements &ndash; equity value</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">671,904</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(188,129)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">483,775</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">2,066,459</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(571,606)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">1,494,853</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Concession agreements &ndash; economic value </FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">1,446,261</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(711,596)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">734,665</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">1,334,531</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(621,679)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">712,852</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Program contracts </FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">23,160,119</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(6,799,812)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">16,360,307</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">19,413,768</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(5,594,068)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">13,819,700</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Program contracts &ndash; commitments </FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">1,709,757</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(338,834)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">1,370,923</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">1,651,434</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(286,559)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">1,364,875</FONT></TD></TR>

<TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Services contracts &ndash; S&atilde;o Paulo</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">20,579,676</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(5,707,072)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">14,872,604</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">19,217,091</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(4,826,328)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">14,390,763</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Software license of use</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">978,085</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(437,460)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">540,625</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">829,739</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(358,033)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">471,706</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Right of use &ndash; other assets</FONT></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">141,782</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(99,106)</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">42,676</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">113,233</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(42,535)</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">70,698</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Total</FONT></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">48,687,584</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">(14,282,009)</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">34,405,575</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">44,626,255</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">(12,300,808)</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">32,325,447</P></TD></TR>
  </TABLE>
<!-- Field: Page; Sequence: 192 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Georgia; text-align: center">&nbsp;</TD></TR><TR><TD STYLE="font: 10pt Georgia; text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->64<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Changes</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; width: 27%; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 9%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2019</B></P></TD>
    <TD STYLE="width: 7%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>Addition</B></P></TD>
    <TD STYLE="width: 9%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>Contract renewal</B></P></TD>
    <TD STYLE="white-space: nowrap; width: 12%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>Transfer of contract assets</B></P></TD>
    <TD STYLE="width: 8%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>Transfers</B></P></TD>
    <TD STYLE="white-space: nowrap; width: 9%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>Write-offs and disposals</B></P></TD>
    <TD STYLE="width: 10%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>Amortization</B></P></TD>
    <TD STYLE="width: 9%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2020</B></P></TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">Intangible right arising from: </FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">Concession agreements &ndash; equity value (*)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">1,494,853</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">1</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">(1,031,830)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">47,154</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">1,440</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">(858)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">(26,985)</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">483,775</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">Concession agreements &ndash; economic value&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">712,852</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">113,320</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">(1,403)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">(42)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">(90,062)</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">734,665</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 3pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">Program contracts (*)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 3pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">13,819,700</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 3pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">303,472</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 3pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">1,031,830</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 3pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">2,075,268</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 3pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">(51,570)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 3pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">(5,423)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 3pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">(812,970)</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">16,360,307</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">Program contracts &ndash; commitments&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">1,364,875</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">58,323</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">(52,275)</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">1,370,923</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">Services contracts &ndash; S&atilde;o Paulo </FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">14,390,763</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">20,940</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">1,382,656</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">(23,645)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">(9,990)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">(888,120)</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">14,872,604</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">Software license of use</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">471,706</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">70,016</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">78,169</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">(79,266)</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">540,625</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">Right of use &ndash; Other assets </FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6.5pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">70,698</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6.5pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">28,549</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6.5pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6.5pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6.5pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6.5pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6.5pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">(56,571)</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6.5pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">42,676</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">Total</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6.5pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">32,325,447</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6.5pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">411,285</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6.5pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6.5pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">3,688,414</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6.5pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">2,991</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6.5pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">(16,313)</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6.5pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">(2,006,249)</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6.5pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">34,405,575</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">(*) As of December 31, 2020, intangible assets includes leases
recognized before December 31, 2018 in accordance with IAS 17 amounting to R$ 269,561 - R$ 76,454 recognized as concession agreements
&ndash; equity value and R$ 193,107 recognized as program contracts (R$ 292,824 as of December 31, 2019 &ndash; R$ 87,266 recognized as
concession agreements &ndash; equity value and R$ 205,558 recognized as program contracts).</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>



<!-- Field: Page; Sequence: 193 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Georgia; text-align: center">&nbsp;</TD></TR><TR><TD STYLE="font: 10pt Georgia; text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->65<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt Arial,sans-serif; margin: 0">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; width: 20%; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 8%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2018</B></P></TD>
    <TD STYLE="width: 8%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>First-time adoption of IFRS
    16</B></P></TD>
    <TD STYLE="width: 6%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>Addition</B></P></TD>
    <TD STYLE="width: 8%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>Contract renewal</B></P></TD>
    <TD STYLE="width: 8%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>Transfer to indemnities receivable</B></P></TD>
    <TD STYLE="white-space: nowrap; width: 9%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>Transfer of contract assets</B></P></TD>
    <TD STYLE="width: 7%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>Transfers </B></P></TD>
    <TD STYLE="white-space: nowrap; width: 9%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>Write-offs and disposals</B></P></TD>
    <TD STYLE="width: 9%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>Amortization</B></P></TD>
    <TD STYLE="width: 8%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2019*</B></P></TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">Intangible right arising from: </FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>

<TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; width: 20%; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">Concession agreements &ndash; equity value (*) </FONT></TD>
    <TD STYLE="white-space: nowrap; width: 8%; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">4,073,344</FONT></TD>
    <TD STYLE="width: 8%; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="width: 6%; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">2</FONT></TD>
    <TD STYLE="width: 8%; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">(2,690,660)</FONT></TD>
    <TD STYLE="width: 8%; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">(4,345)</FONT></TD>
    <TD STYLE="white-space: nowrap; width: 9%; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">131,809</FONT></TD>
    <TD STYLE="width: 7%; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">76,804</FONT></TD>
    <TD STYLE="white-space: nowrap; width: 9%; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">(8,311)</FONT></TD>
    <TD STYLE="white-space: nowrap; width: 9%; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">(83,790)</FONT></TD>
    <TD STYLE="width: 8%; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">1,494,853</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">Concession agreements &ndash; economic value&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">1,232,009</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">2,034</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">(532,173)</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">89,041</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">1,956</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">(569)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">(79,446)</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">712,852</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 3pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">Program contracts (*)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 3pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">8,777,929</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 3pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 3pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">1,338,443</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 3pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">3,223,773</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 3pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 3pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">970,534</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 3pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">137,283</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 3pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">(10,312)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 3pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">(617,950)</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 3pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">13,819,700</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">Program contracts &ndash; commitments&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">1,079,551</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">331,328</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">(46,004)</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">1,364,875</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">Services contracts &ndash; S&atilde;o Paulo </FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">13,391,452</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">3,867</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">(940)</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">2,054,940</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">(228,583)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">(20,739)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">(809,234)</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">14,390,763</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">Software license of use</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">458,175</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">81,993</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">(991)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">(67,471)</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 6.5pt; line-height: 110%">471,706</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">Right of use &ndash; Other assets </FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6.5pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6.5pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">64,955</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6.5pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">48,278</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6.5pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6.5pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6.5pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6.5pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6.5pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6.5pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">(42,535)</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6.5pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">70,698</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">Total </FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6.5pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">29,012,460</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6.5pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">64,955</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6.5pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">1,723,952</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6.5pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6.5pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">(4,345)</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6.5pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">3,328,317</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6.5pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">(13,531)</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6.5pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">(39,931)</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6.5pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">(1,746,430)</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 6.5pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">32,325,447</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">(*) As of December 31, 2019, intangible assets includes leases
recognized before December 31, 2018 in accordance with IAS 17 amounting to R$ 292,824 - (R$ 315,717 as of December 31, 2018 &ndash; R$
R$ 98,077 recognized as concession agreements &ndash; equity value and R$ 217,640 recognized as program contracts).</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR>
    <TD STYLE="white-space: nowrap; width: 23%; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 8%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2017</B></P></TD>
    <TD STYLE="vertical-align: top; width: 9%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>Transfers to contract assets
    (*)</B></P></TD>
    <TD STYLE="vertical-align: bottom; width: 8%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>Additions</B></P></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; width: 8%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>Contract renewal</B></P></TD>
    <TD STYLE="vertical-align: bottom; width: 8%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>Transfers of works (**)</B></P></TD>
    <TD STYLE="vertical-align: bottom; width: 8%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>Transfers</B></P></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; width: 9%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>Write-offs and disposals</B></P></TD>
    <TD STYLE="vertical-align: bottom; width: 11%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>Amortization</B></P></TD>
    <TD STYLE="vertical-align: bottom; width: 8%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2018</B></P></TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-top: 2.4pt; padding-bottom: 3pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">Intangible right arising from: </FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">Concession agreements &ndash; equity value&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">7,141,614</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">(1,427,046)</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">93</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">(1,935,780)</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">499,002</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">(5,268)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">(1,406)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">(197,865)</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">4,073,344</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">Concession agreements &ndash; economic value&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">1,433,937</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">(233,361)</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">373</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">114,442</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">88</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">(1,031)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">(82,439)</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">1,232,009</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">Program contracts </FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">7,595,066</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">(2,019,461)</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">928,818</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">1,935,780</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">681,742</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">3,011</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">(7,616)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">(339,411)</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">8,777,929</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">Program contracts &ndash; commitments&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">910,375</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">206,946</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">(37,770)</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">1,079,551</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">Services contracts &ndash; S&atilde;o Paulo </FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">15,917,015</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">(6,707,847)</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">3,724</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">4,818,734</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">12</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">(14,813)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">(625,373)</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">13,391,452</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">Software license of use</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 2.4pt 0 0; text-align: right; border-bottom: Black 0.5pt solid">468,125</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 2.4pt 0 0; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 2.4pt 0 0; text-align: right; border-bottom: Black 0.5pt solid">4,774</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 2.4pt 0 0; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 2.4pt 0 0; text-align: right; border-bottom: Black 0.5pt solid">54,790</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 2.4pt 0 0; text-align: right; border-bottom: Black 0.5pt solid">686</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 2.4pt 0 0; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 2.4pt 0 0; text-align: right; border-bottom: Black 0.5pt solid">(70,200)</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 2.4pt 0 0; text-align: right; border-bottom: Black 0.5pt solid">458,175</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">Total </FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">33,466,132</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 2.4pt 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">(10,387,715)</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 2.4pt 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">1,144,728</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 2.4pt 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 2.4pt 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">6,168,710</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 2.4pt 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">(1,471)</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 2.4pt 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">(24,866)</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 2.4pt 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">(1,353,058)</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 2.4pt 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">29,012,460</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">(*) Work in progress transferred to contract assets due to adoption
of IFRS 15, as of January 1, 2018, as described in Note 4.1.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">(**) Work in progress transferred from contract assets to intangible
assets.</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt/110% Arial,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">In 2020, the Company renewed the program contract with the municipalities
of Bragan&ccedil;a Paulista, Cubat&atilde;o, Ilhabela, Jandira, Joan&oacute;polis, Lup&eacute;rcio, Meridiano, Paul&iacute;nia, Pinhalzinho,
Piracaia, Pirapora do Bom Jesus, Santana de Parna&iacute;ba, Ubatuba, Vargem Grande Paulista and Pedrinhas Paulista. All of these contracts
are valid for 30 years.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company signed contracts with the municipalities of Tapiratiba
and Tejup&aacute; in October 2019 and March 2020, and started operations in April and September 2020, for 30 and 40 years, respectively.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">In addition to the municipalities above, SABESP signed contract
with the municipality of Mau&aacute; in June 2020, for 40 years and started operations in November 2020.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">As of June 30, 2020, a contract was signed for the provision
of treatment services and final disposal of solid waste and collection of garbage tax in the Municipality of Diadema for 40 years. Garbage
collection fees started to be charged on water and sewage consumption bills as of January 1, 2021. In order to reach the best operationalization
format, treatment services and final disposal of solid waste are in the study phase and, based on contractual provision, are subject to
a partnership between SABESP and a private party, which will occur by means of a public call.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify"><B>(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Intangible arising
from concession agreements</B></P>

<P STYLE="font: 10pt/105% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/105% Georgia,serif; margin: 0; text-align: justify">The Company operates public utility service concession agreements
for water supply and sewage services mostly based on agreements that set out rights and obligations relative to the exploration of assets
related to the public utility service (See Note 3.8 (a)). The agreements provide for the return of the assets to the concession grantor
at the end of the concession period.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><FONT STYLE="letter-spacing: -0.2pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">As of December 31, 2020, the Company operated in 375 municipalities
in the State of S&atilde;o Paulo (372 as of December 31, 2019). Most of these contracts have a 30-year concession period, except for the
contracts with the municipalities of Guarulhos, Mau&aacute;, Mogi das Cruzes, Santo Andr&eacute;, S&atilde;o Bernardo do Campo, S&atilde;o
Jo&atilde;o da Boa Vista and Tejup&aacute;, which were signed for a period of 40 years.</P>

<P STYLE="font: 10pt/105% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The services provided by the Company are billed at a price regulated
and controlled by S&atilde;o Paulo State Sanitation and Energy Regulatory Agency (ARSESP).</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Intangible rights arising from concession agreements include:</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">(i) Concession agreements &ndash;
equity value</P>


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<P STYLE="font: 12pt/110% Arial,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">These refer to municipalities assumed until 2006, except for
the municipalities assumed by economic value through assets valuation report prepared by independent experts. The amortization of assets
is calculated according to the straight-line method, which considers the assets useful life.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">(ii)
Concession agreements &ndash; economic value</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">From 1999 through 2006, the negotiations for new concessions
were conducted on the basis of the economic and financial result of the transaction, determined in a valuation report issued by independent
appraisers.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The amount determined in the related contract, after the transaction
is closed with the municipal authorities, realized through the subscription of the Company's shares or in cash, is recorded as &quot;concession
agreements&quot; and amortized over the period of the related concession (usually 30 years). As of December 31, 2020 and 2019 there were
no amounts pending related to these payments to the municipalities.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Intangible assets are amortized on a straight-line basis over
the period of the concession agreements or for the useful lives of the underlying assets, whichever is shorter.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">(iii) Program contracts</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">These refer to the renewal of contracts previously referred to
as concession agreements whose purpose is to provide sanitation services. The amortization of the assets acquired until the dates of signatures
of the program contracts is calculated according to the straight-line method, which considers the assets&rsquo; useful lives. Assets acquired
or built after the signature dates of program contracts are amortized during the contracted period (mostly, 30 years) or during the useful
lives of underlying assets, whichever is shorter.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">(iv) Program contracts - Commitments</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">After the enactment of the regulatory framework in 2007, renewals
of concessions started to be made through of program contracts. In some of these program contracts, the Company undertook the commitment
to financially participate in social and environmental actions. The assets built within the program contracts are recorded as intangible
assets and are amortized by the straight-line method in accordance with the duration of the program contract (mostly, 30 years).</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">As of December 31, 2020 and 2019, the amounts not yet disbursed
were recorded under &ldquo;program contract commitments&rdquo;, in current liabilities, totaling R$&nbsp;162,541 and R$&nbsp;273,932,
respectively, and in noncurrent liabilities, totaling R$&nbsp;68,939 and R$&nbsp;103,321, respectively. The rate of 8.11% (WACC) was applied
to calculate the present value adjustment of contracts signed in 2020</P>


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    <!-- Field: /Page -->


<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">(v) Services agreement with
the Municipality of S&atilde;o Paulo</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">On June 23, 2010, the Company entered into an agreement with
the State of S&atilde;o Paulo and the Municipality of S&atilde;o Paulo to regulate the provision of water and sewage services in the municipality
of S&atilde;o Paulo for a 30-year period, which is extendable for an another 30-year period.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Also on June 23, 2010, an agreement was signed between the state
and municipal government, and SABESP and the Sanitation and Energy Regulatory Agency of the State of S&atilde;o Paulo (&ldquo;ARSESP&rdquo;)
are the consenting and intervening parties, whose main aspects are the following:</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">1. The State and the Municipality of S&atilde;o Paulo grant to
SABESP the right to explore the sanitation services in the capital of the State of S&atilde;o Paulo, which consists of the obligation
to provide such service and charge the respective tariff for this service;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">2. The State and the Municipality sets forth ARSESP as the agency
responsible for regulating the tariff, controlling and monitoring the services.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">3. The evaluation model of the contract was the discounted cash
flow, which considered the financial and economic sustainability of SABESP&rsquo;s operations in the metropolitan region of S&atilde;o
Paulo;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">4. All operating costs, taxes, investments and the opportunity
cost of investors and the creditors of SABESP&rsquo;s were considered in the cash flow analysis;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">5. The agreement provides for investments established in the
agreement comply with the minimum of 13% of the gross revenue from the municipality of S&atilde;o Paulo, net of the taxes on revenues.
Investment plans referring to SABESP&rsquo;s execution shall be compatible with the activities and programs foreseen in the state, municipal
sanitation plans, and where applicable, the metropolitan plan. The investment plan is not definite and will be revised by Managing Committee
every four years, especially as to investments to be made in the following period;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">6. The payment related to the Municipal Fund of
Environmental Sanitation and Infrastructure to be applied in the sanitation service within the municipality must be recovered
through the tariffs charges. Such payment represents 7.5% of the total revenue from the municipality of S&atilde;o Paulo, net of the
taxes on revenue and delinquency in the period, recognized in profit or loss, as operating cost;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">7. The opportunity cost of the investors and the creditors was
established by the Weighted Average Cost of Capital (WACC) methodology. The WACC was the interest rate used to
discount the cash flow of the operation; and</P>


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    <!-- Field: /Page -->


<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">8. The agreement considers the recovery of net assets in operation,
preferably evaluated through equity valuation or carrying amount monetarily restated, as defined by ARSESP. In addition, the agreement
provides for the remuneration of investments to be made by SABESP, so that there is no residual value at the end of the agreement.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Referring to the recovery through tariff, mentioned in item 6
above, of transfer to the Municipal Fund of Environmental Sanitation and Infrastructure, ARSESP issued in April 2013, the Resolution no.
413, postponing the application of Resolution no. 407 until the conclusion of the tariff revision process, the transfer to the bill of
services of amounts referring to the municipal charges which were stipulated in Resolution no. 407. The postponement to apply Resolution
no. 407 was due to a request by the S&atilde;o Paulo State Government to analyze, among other things, methods to reduce the impact on
consumers.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">As of April 18, 2014, ARSESP Resolution no. 484 was published
with the final results of SABESP&rsquo;s Tariff Revision, however, both the S&atilde;o Paulo Municipal Government, through Official Letter
no. 1,309/2014-SGM/GAB and the S&atilde;o Paulo State Government through a petition filed by the S&atilde;o Paulo State Office, through
the Official Letter ATG/Official Letter no. 092/2014-CC, requested a postponement of the effects of ARSESP Resolution no. 413, published
in the S&atilde;o Paulo State Official Gazette on March 20, 2013, until the conclusion of the revision of the Agreement entered into between
the S&atilde;o Paulo Municipal Government, the S&atilde;o Paulo State Government and SABESP.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">By means of Resolution no. 488 of May 7, 2014, ARSESP maintained
the suspension of the effectiveness of ARSESP Resolution no. 407, published on March 22, 2013, until the results obtained in the revision
of the Agreement entered into by the S&atilde;o Paulo Municipal Government, the S&atilde;o Paulo State Government and SABESP postponing
authorization for the transfer to the bill of the services related to the legally established municipal fees that, by force of the Program
Agreements and Water Supply and Sewage Services Agreements, should be included in the Tariff Revision.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The agreement represents 44.58% of the total revenue of the Company
as of December 31, 2020 (44.48% as of December 31, 2019), and ensures the judicial and assets security.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The municipality of S&atilde;o Paulo and the Company did not
conclude an agreement to equalize financial pending issues existing until the signature date of the Agreement related to the rendering
of water supply and sewage services to the real properties of the municipality, and for that reason, the Company filed a suit to collect
these accounts, which are accrued for losses.</P>



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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify"><B>(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Capitalization of
interest and other finance charges</B></P>

<P STYLE="font: 12pt/110% Arial,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">In 2020, the Company capitalized interest and inflation adjustment,
including related foreign currency exchange effects in concession intangible assets, totaling R$238,330 (R$233,251 in 2019 and R$488,502
in 2018) during the construction period.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify"><B>(e)&#9;&#9;Construction margin</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company is primarily responsible to construct and install
the infrastructure related to the concession, using own efforts or hiring outsourcing services, receiving the risks and benefits.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Accordingly, the Company recognizes revenue from construction
service corresponding to the cost of construction increased by gross 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. In 2020 and 2019 the margin was 2.3%.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Construction margin for 2020, 2019 and 2018 were R$86,477, R$65,172
and R$63,013, respectively.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify"><B>(f)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Expropriations</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">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.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The costs of these expropriations are recorded as concession
intangible assets after the transaction is concluded. In 2020, the total amount related to expropriations was R$33,136 (R$34,681 in 2019
and R$106,429 in 2018).</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>(g)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Public-Private
Partnership - PPP</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">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 11,079/2004.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><U>Alto Tiet&ecirc; Production System </U></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company and the special purpose entity CAB-Sistema Produtor
Alto Tiet&ecirc; S/A (currently SPAT Saneamento S/A), formed by Galv&atilde;o Engenharia S.A. and Companhia &Aacute;guas do Brasil &ndash;
Cab Ambiental, signed in June 2008 the contract of Public-Private Partnership of Alto Tiet&ecirc; production system.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>


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    <!-- Field: /Page -->

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The service contract is valid for 15 years and has the purpose
of expanding the capacity of the Taia&ccedil;upeba Water Treatment Station, from 10 thousand to 15 thousand of liters per second. The
operation started in October 2011.</P>

<P STYLE="font: 10pt Georgia,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">As of December 31, 2020 and 2019, the carrying amounts related
to this PPP recorded in intangible assets were R$ 287,645 and R$ 348,586, respectively. In 2020 and 2019, a discount rate of 8.20% p.a.
was used to calculate the present value adjustment of this contract.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt/110% Georgia,serif; margin: 0; text-align: justify"><FONT STYLE="font-size: 10pt">SABESP monthly transfers funds
from tariffs collected for services provided to the SPE CAB Sistema Produtor Alto Tiet&ecirc; </FONT><FONT STYLE="font-size: 9pt">S/A</FONT><FONT STYLE="font-size: 10pt">,
in the amount of R$ 12,064, corresponding to monthly remuneration. This amount is annually adjusted by the IPC &ndash; FIPE and is monthly
recorded in a restricted account, as established in the contracts. If SABESP complies with its monthly obligations with the SPE, the funds
from the restricted account will be released. </FONT></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The guarantee has been effective since the beginning of the operation
and will be valid until the end, termination, intervention, annulment or caducity of the Administrative Concession, or other events of
extinction provided for in the Concession Agreement or in the legislation applicable to administrative concessions, including in the event
of bankruptcy or dissolution of the SPE.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><U>S&atilde;o Louren&ccedil;o Production System</U></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">In August 2013, the Company and the special purpose entity Sistema
Produtor S&atilde;o Louren&ccedil;o S/A, formed by of Constru&ccedil;&otilde;es e Com&eacute;rcio Camargo Corr&ecirc;a S/A and Construtora
Andrade Gutierrez S/A, signed the Public-Private Partnership agreements of the S&atilde;o Louren&ccedil;o Production System.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">In May 2018, the control of SPE Sistema Produtor S&atilde;o Louren&ccedil;o
S/A was transferred to CGGC Construtora do Brasil Ltda, previously formed of Constru&ccedil;&otilde;es e Com&eacute;rcio Camargo Corr&ecirc;a
S/A and Construtora Andrade Gutierrez S/A.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The objective of the contract is: a) the construction of a water
production system, mainly consisting of a water pipeline connecting Ibi&uacute;na to Barueri, a water collection station in Ibi&uacute;na,
a water treatment station in Vargem Grande Paulista and water reservoirs; and b) the provision of services for a 25-year term, aiming
at rendering services to operate the dehydration system, drying and final disposal of sludge, maintenance and works of the S&atilde;o
Louren&ccedil;o Production System.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The works started in April 2014 and The S&atilde;o Louren&ccedil;o
Production System (SPSL) PPP started operating on July 10, 2018.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Since the beginning of operations, the Company monthly transfers
funds from tariffs collected for services provided to the SPE Sistema Produtor S&atilde;o Louren&ccedil;o S/A,
in the amount of R$ 34,380, corresponding to monthly remuneration plus any interests and charges. This amount is annually adjusted by
the IPC &ndash; FIPE and is monthly recorded in a restricted account, as established in the contracts. If the Company complies with its
monthly obligations with the SPE, the funds from the restricted account will be released.</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The guarantee will become effective as of the beginning of the
system&rsquo;s appropriate operation, duly accepted by SABESP, valid until the occurrence of any of the following events, whichever occurs
first: (i) the original payment date of the last installment of interest / amortization of the principal taken out by the SPE to execute
the works; (ii) the end, termination, intervention, annulment, caducity of the Administrative Concession, or other extinction events provided
for in the Concession Agreement or in the law applicable to administrative concessions, including bankruptcy or extinction of the SPE.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">As of December 31, 2020 and 2019, the carrying amounts recorded
in the Company&rsquo;s intangible assets, related to this PPP, amounted to R$ 3,065,445 and R$ 3,235,008, respectively. Intangible assets
are accrued for based on the physical evolution of the construction, with a counter-entry in the Private-Public Partnership (PPP) liabilities
account. In 2020, a discount rate of 7.80% p.a. was used to calculate the adjustment to present value of the agreement.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The obligations assumed by the Company as of December 31, 2020
and 2019 are shown in the table below:</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2020</B></P></TD>
    <TD COLSPAN="3" STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2019</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 16%; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%">&nbsp;</TD>
    <TD STYLE="width: 14%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Current liabilities</B></P></TD>
    <TD STYLE="width: 14%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Noncurrent liabilities</B></P></TD>
    <TD STYLE="width: 14%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Total liabilities</B></P></TD>
    <TD STYLE="width: 14%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Current liabilities</B></P></TD>
    <TD STYLE="width: 14%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Noncurrent liabilities</B></P></TD>
    <TD STYLE="width: 14%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Total liabilities</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Alto Tiet&ecirc;</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">59,429</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">149,726</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">209,155</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">44,003</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">208,217</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">252,220</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">S&atilde;o Louren&ccedil;o</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">70,778</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">2,895,340</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">2,966,118</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">66,288</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">2,975,472</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">3,041,760</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Total</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">130,207</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">3,045,066</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">3,175,273</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">110,291</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">3,183,689</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">3,293,980</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify"><B>(h) Amortization of intangible assets</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><FONT STYLE="letter-spacing: -0.05pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The amortization average rate totaled 4.7% as of December 31,
2020 (4.2% as of December 31, 2019 and 2018)<FONT STYLE="letter-spacing: -0.05pt">.</FONT></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><FONT STYLE="letter-spacing: -0.05pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify"><B>(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Software license of
use</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><FONT STYLE="letter-spacing: -0.05pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify">The software license of use is capitalized based on the costs incurred
to acquire software and make them ready for use. As of April 10, 2017, the Company implemented the Integrated Business Management System
(Enterprise Resource Planning &ndash; SAP ERP), which includes the administrative/financial
module. The implementation of the commercial module is in progress.</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify">The implementation of the commercial module Net@Su&iacute;te system
began in August 2019 and is being carried out in different phases. As of December 31, 2020, it had already been implemented in 17 municipalities.
The implementation is expected to be concluded in December 2021.</P>

<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify"><B>(j) Right of use</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><FONT STYLE="letter-spacing: -0.05pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><FONT STYLE="letter-spacing: -0.05pt">The statement of financial
position account Right of Use, created by the Company on January 1, 2019, reflects the amendment introduced by IFRS 16, which requires
lessees to record the right-of-use asset and the lease liability. The Company has utilized the exemption in adoption of IFRS 16 related
to leases with a lease term of 12 months or less and containing no purchase options and leases where the underlying asset has a low value
when new. For those leases accounted for under the exemption option, the Company recognized R$ 3,157, R$ 8,736 and R$ 1,950 in its results,
allocated to operating costs, selling expenses and administrative expenses, respectively in 2020. </FONT></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><FONT STYLE="letter-spacing: -0.05pt">Details of right of use
asset are as follows:</FONT></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><FONT STYLE="letter-spacing: -0.05pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR>
    <TD STYLE="width: 51%; background-color: white; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; letter-spacing: -0.05pt; line-height: 110%"><B>Nature</B></FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; width: 1%; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="width: 24%; background-color: white; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; letter-spacing: -0.05pt; line-height: 110%"><B>December 31, 2020</B></FONT></TD>
    <TD STYLE="width: 24%; background-color: white; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; letter-spacing: -0.05pt; line-height: 110%"><B>December 31, 2019</B></FONT></TD></TR>
  <TR STYLE="background-color: white">
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; letter-spacing: -0.05pt; line-height: 110%">Leases - Contract Assets</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; letter-spacing: -0.05pt; line-height: 110%">276,893</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; letter-spacing: -0.05pt; line-height: 110%">276,893</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; letter-spacing: -0.05pt; line-height: 110%">Leases - Concession Agreements and Program Contracts</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 14.2pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; letter-spacing: -0.05pt; line-height: 110%">Cost</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; letter-spacing: -0.05pt; line-height: 110%">405,426</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; letter-spacing: -0.05pt; line-height: 110%">405,426</FONT></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; letter-spacing: -0.05pt; line-height: 110%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accumulated amortization</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="letter-spacing: -0.05pt">(135,865)</FONT></P></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="letter-spacing: -0.05pt">(112,602)</FONT></P></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; letter-spacing: -0.05pt; line-height: 110%">(=) Net</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; letter-spacing: -0.05pt; line-height: 110%">269,561</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; letter-spacing: -0.05pt; line-height: 110%">292,824</FONT></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; letter-spacing: -0.05pt; line-height: 110%">Other assets</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 14.2pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; letter-spacing: -0.05pt; line-height: 110%">Vehicles</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; letter-spacing: -0.05pt; line-height: 110%">115,208</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; letter-spacing: -0.05pt; line-height: 110%">91,709</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 14.2pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; letter-spacing: -0.05pt; line-height: 110%">Properties </FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; letter-spacing: -0.05pt; line-height: 110%">15,508</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; letter-spacing: -0.05pt; line-height: 110%">13,309</FONT></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 14.2pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; letter-spacing: -0.05pt; line-height: 110%">Equipment</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; letter-spacing: -0.05pt; line-height: 110%">4,541</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; letter-spacing: -0.05pt; line-height: 110%">3,801</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 14.2pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; letter-spacing: -0.05pt; line-height: 110%">Other assets</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; letter-spacing: -0.05pt; line-height: 110%">6,525</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; letter-spacing: -0.05pt; line-height: 110%">4,414</FONT></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 14.2pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; letter-spacing: -0.05pt; line-height: 110%">Accumulated amortization</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="letter-spacing: -0.05pt">(99,106)</FONT></P></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="letter-spacing: -0.05pt">(42,535)</FONT></P></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; letter-spacing: -0.05pt; line-height: 110%">(=) Net</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="letter-spacing: -0.05pt">42,676</FONT></P></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="letter-spacing: -0.05pt">70,698</FONT></P></TD></TR>

  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; letter-spacing: -0.05pt; line-height: 110%">Right of use</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double"><FONT STYLE="letter-spacing: -0.05pt">589,130</FONT></P></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double"><FONT STYLE="letter-spacing: -0.05pt">640,415</FONT></P></TD></TR>
  </TABLE>
<!-- Field: Page; Sequence: 202 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Georgia; text-align: center">&nbsp;</TD></TR><TR><TD STYLE="font: 10pt Georgia; text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->74<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->


<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><FONT STYLE="letter-spacing: -0.05pt">Lease liability corresponds
to total future fixed lease payments, adjusted to present value, considering an incremental rate on borrowings. For further information,
see Note 17.</FONT></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The table below shows the impact in the income statements:</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR>
    <TD COLSPAN="3" STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 1pt 0; text-align: center; border-bottom: Black 0.5pt solid"><B>Impact in the income statement</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 48%; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="width: 25%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 1pt 0; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2020</B></P></TD>
    <TD STYLE="width: 27%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 1pt 0; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2019</B></P></TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Right-of-use amortization</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(79,834)</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(65,413)</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Financial result &ndash; interest expenses</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(62,956)</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(54,791)</FONT></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Short-term and low-value lease expenses</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(13,845)</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(51,855)</P></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Decrease of the income of the year</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">(156,635)</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">(172,059)</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify"><B>(k) Performance Agreements</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><FONT STYLE="letter-spacing: -0.05pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">SABESP has performance agreements for the construction of assets,
in which the contractor is paid for the delivery of results, not only for the execution of the construction works.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><FONT STYLE="letter-spacing: -0.05pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The performance agreements have basically three phases: (i) implementation
of the scope - construction of the asset; (ii) calculation of the performance of the asset built; and (iii) payment of fixed installments.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><FONT STYLE="letter-spacing: -0.05pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">SABESP monitors the performance of the agreement and recognizes
the assets when future economic benefits are generated for the Company so that costs can be reliably measured. The performance value is
part of the asset&rsquo;s cost, as it has better performance and, consequently, generates additional future economic benefits for the
Company.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><FONT STYLE="letter-spacing: -0.05pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The limit to be paid to the supplier corresponds to 120% of the
base value of the agreement. In most agreements, when the minimum performance percentage is not reached, the amount to be paid to the
supplier will be the cost of the materials used in the construction of the assets only.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><FONT STYLE="letter-spacing: -0.05pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">As of December 31, 2020 and 2019, the accounting balances of
these agreements recorded in contract asset were R$&nbsp;306,738 and R$&nbsp;51,650, and in intangible assets they totaled R$&nbsp;265,940
and R$&nbsp;127,410, respectively<FONT STYLE="letter-spacing: -0.05pt">.</FONT></P>


<!-- Field: Page; Sequence: 203 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Georgia; text-align: center">&nbsp;</TD></TR><TR><TD STYLE="font: 10pt Georgia; text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->75<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->


<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"><B>16</B></TD><TD STYLE="text-align: justify"><B>Property, plant and equipment </B></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><FONT STYLE="letter-spacing: -0.05pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Statement of
financial position details</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><FONT STYLE="letter-spacing: -0.05pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-right: 3pt; padding-left: 3pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="padding-right: 3pt; white-space: nowrap; padding-left: 3pt">
    <P STYLE="border-bottom: Black 0.5pt solid; font: 7.5pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>December 31, 2020</B></P></TD>
    <TD COLSPAN="4" STYLE="text-align: center; padding-right: 3pt; white-space: nowrap; padding-left: 3pt">
    <P STYLE="border-bottom: Black 0.5pt solid; font: 7.5pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>December 31, 2019</B></P></TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; width: 26%; padding-right: 3pt; padding-left: 3pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%">&nbsp;</TD>
    <TD STYLE="text-align: center; padding-right: 3pt; white-space: nowrap; vertical-align: bottom; width: 7%; padding-left: 3pt">
    <P STYLE="border-bottom: Black 0.5pt solid; font: 7.5pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>Cost</B></P></TD>
    <TD STYLE="text-align: center; padding-right: 3pt; white-space: nowrap; vertical-align: bottom; width: 11%; padding-left: 3pt">
    <P STYLE="border-bottom: Black 0.5pt solid; font: 7.5pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>Accumulated depreciation</B></P></TD>
    <TD STYLE="text-align: center; padding-right: 3pt; white-space: nowrap; vertical-align: bottom; width: 7%; padding-left: 3pt">
    <P STYLE="border-bottom: Black 0.5pt solid; font: 7.5pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>Net</B></P></TD>
    <TD STYLE="text-align: center; padding-right: 3pt; vertical-align: top; width: 11%; padding-left: 3pt">
    <P STYLE="border-bottom: Black 0.5pt solid; font: 7.5pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>Depreciation average rate</B></P></TD>
    <TD STYLE="text-align: center; padding-right: 3pt; white-space: nowrap; vertical-align: bottom; width: 7%; padding-left: 3pt">
    <P STYLE="border-bottom: Black 0.5pt solid; font: 7.5pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>Cost</B></P></TD>
    <TD STYLE="text-align: center; padding-right: 3pt; white-space: nowrap; vertical-align: bottom; width: 11%; padding-left: 3pt">
    <P STYLE="border-bottom: Black 0.5pt solid; font: 7.5pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>Accumulated depreciation</B></P></TD>
    <TD STYLE="text-align: center; padding-right: 3pt; vertical-align: bottom; width: 7%; padding-left: 3pt">
    <P STYLE="border-bottom: Black 0.5pt solid; font: 7.5pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>Net</B></P></TD>
    <TD STYLE="padding-right: 3pt; text-align: center; white-space: nowrap; vertical-align: bottom; width: 13%; padding-left: 3pt">
    <P STYLE="border-bottom: Black 0.5pt solid; font: 7.5pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>Depreciation average rate</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-left: 3pt; white-space: nowrap; padding-right: 3pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt; line-height: 110%">Land</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3pt; padding-left: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt; line-height: 110%">94,213</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3pt; padding-left: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3pt; padding-left: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt; line-height: 110%">94,213</FONT></TD>
    <TD STYLE="padding-right: 3pt; padding-left: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3pt; padding-left: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt; line-height: 110%">92,962</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3pt; padding-left: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="padding-right: 3pt; padding-left: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt; line-height: 110%">92,962</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3pt; padding-left: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt; line-height: 110%">-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 3pt; white-space: nowrap; font: 9pt/110% Univers,sans-serif; padding-right: 3pt; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt; line-height: 110%">Buildings</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3pt; padding-left: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt; line-height: 110%">86,860</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3pt; padding-left: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt; line-height: 110%">(41,513)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3pt; padding-left: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt; line-height: 110%">45,347</FONT></TD>
    <TD STYLE="padding-right: 3pt; padding-left: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt; line-height: 110%">2.1%</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3pt; padding-left: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt; line-height: 110%">82,143</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3pt; padding-left: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt; line-height: 110%">(40,438)</FONT></TD>
    <TD STYLE="padding-right: 3pt; padding-left: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt; line-height: 110%">41,705</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3pt; padding-left: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt; line-height: 110%">2.1%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-left: 3pt; white-space: nowrap; padding-right: 3pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt; line-height: 110%">Equipment</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3pt; padding-left: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt; line-height: 110%">372,103</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3pt; padding-left: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt; line-height: 110%">(271,087)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3pt; padding-left: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt; line-height: 110%">101,016</FONT></TD>
    <TD STYLE="padding-right: 3pt; padding-left: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt; line-height: 110%">14.8%</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3pt; padding-left: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt; line-height: 110%">402,850</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3pt; padding-left: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt; line-height: 110%">(250,577)</FONT></TD>
    <TD STYLE="padding-right: 3pt; padding-left: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt; line-height: 110%">152,273</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3pt; padding-left: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt; line-height: 110%">16.3%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 3pt; white-space: nowrap; padding-right: 3pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt; line-height: 110%">Transportation equipment</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3pt; padding-left: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt; line-height: 110%">10,319</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3pt; padding-left: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt; line-height: 110%">(7,350)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3pt; padding-left: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt; line-height: 110%">2,969</FONT></TD>
    <TD STYLE="padding-right: 3pt; padding-left: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt; line-height: 110%">9.9%</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3pt; padding-left: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt; line-height: 110%">8,946</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3pt; padding-left: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt; line-height: 110%">(6,962)</FONT></TD>
    <TD STYLE="padding-right: 3pt; padding-left: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt; line-height: 110%">1,984</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3pt; padding-left: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt; line-height: 110%">9.9%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-left: 3pt; white-space: nowrap; padding-right: 3pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt; line-height: 110%">Furniture and fixtures </FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3pt; padding-left: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt; line-height: 110%">31,232</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3pt; padding-left: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt; line-height: 110%">(13,813)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3pt; padding-left: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt; line-height: 110%">17,419</FONT></TD>
    <TD STYLE="padding-right: 3pt; padding-left: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt; line-height: 110%">6.7%</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3pt; padding-left: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt; line-height: 110%">31,365</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3pt; padding-left: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt; line-height: 110%">(13,146)</FONT></TD>
    <TD STYLE="padding-right: 3pt; padding-left: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt; line-height: 110%">18,219</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3pt; padding-left: 3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt; line-height: 110%">6.7%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 3pt; white-space: nowrap; padding-right: 3pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt; line-height: 110%">Other</FONT></TD>
    <TD STYLE="padding-right: 3pt; white-space: nowrap; padding-left: 3pt">
    <P STYLE="font: 7.5pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">7,618</P></TD>
    <TD STYLE="padding-right: 3pt; white-space: nowrap; padding-left: 3pt">
    <P STYLE="font: 7.5pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(331)</P></TD>
    <TD STYLE="padding-right: 3pt; white-space: nowrap; padding-left: 3pt">
    <P STYLE="font: 7.5pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">7,287</P></TD>
    <TD STYLE="padding-right: 3pt; padding-left: 3pt">
    <P STYLE="font: 7.5pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">4.9%</P></TD>
    <TD STYLE="padding-right: 3pt; white-space: nowrap; padding-left: 3pt">
    <P STYLE="font: 7.5pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">7,559</P></TD>
    <TD STYLE="padding-right: 3pt; white-space: nowrap; padding-left: 3pt">
    <P STYLE="font: 7.5pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(309)</P></TD>
    <TD STYLE="padding-right: 3pt; padding-left: 3pt">
    <P STYLE="font: 7.5pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">7,250</P></TD>
    <TD STYLE="padding-right: 3pt; white-space: nowrap; padding-left: 3pt">
    <P STYLE="font: 7.5pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">5.0%</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-left: 3pt; white-space: nowrap; padding-right: 3pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7.5pt; line-height: 110%">Total</FONT></TD>
    <TD STYLE="padding-right: 3pt; white-space: nowrap; padding-left: 3pt">
    <P STYLE="font: 7.5pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">602,345</P></TD>
    <TD STYLE="padding-right: 3pt; white-space: nowrap; padding-left: 3pt">
    <P STYLE="font: 7.5pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">(334,094)</P></TD>
    <TD STYLE="padding-right: 3pt; white-space: nowrap; padding-left: 3pt">
    <P STYLE="font: 7.5pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">268,251</P></TD>
    <TD STYLE="padding-right: 3pt; padding-left: 3pt">
    <P STYLE="font: 7.5pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">11.2%</P></TD>
    <TD STYLE="padding-right: 3pt; white-space: nowrap; padding-left: 3pt">
    <P STYLE="font: 7.5pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">625,825</P></TD>
    <TD STYLE="padding-right: 3pt; white-space: nowrap; padding-left: 3pt">
    <P STYLE="font: 7.5pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">(311,432)</P></TD>
    <TD STYLE="padding-right: 3pt; padding-left: 3pt">
    <P STYLE="font: 7.5pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">314,393</P></TD>
    <TD STYLE="padding-right: 3pt; white-space: nowrap; padding-left: 3pt">
    <P STYLE="font: 7.5pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">12.5%</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><FONT STYLE="letter-spacing: -0.05pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Changes</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 5pt; white-space: nowrap; width: 28%; padding-right: 5pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 12%; padding-left: 5pt">
    <P STYLE="border-bottom: Black 0.5pt solid; font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: center"><B>December 31, 2019</B></P>
</TD>
    <TD STYLE="padding-right: 5pt; width: 12%; padding-left: 5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>Additions</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 12%; padding-left: 5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>Transfers</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 12%; padding-left: 5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>Write-offs and disposals</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 12%; padding-left: 5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>Depreciation</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 12%; padding-left: 5pt">
    <P STYLE="border-bottom: Black 0.5pt solid; font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: center"><B>December 31, 2020</B></P>
</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Land</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">92,962</FONT></TD>
    <TD STYLE="padding-left: 5pt; padding-right: 5pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">-</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">1,251</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">-</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">-</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">94,213</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 5pt; white-space: nowrap; font: 9pt Univers,sans-serif; padding-right: 5pt; padding-bottom: 1pt; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Buildings</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">41,705</FONT></TD>
    <TD STYLE="padding-left: 5pt; padding-right: 5pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">5,430</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">(713)</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">-</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">(1,075)</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">45,347</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Equipment</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">152,273</FONT></TD>
    <TD STYLE="padding-left: 5pt; padding-right: 5pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">26,055</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">(49,188)</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">(174)</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">(27,950)</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">101,016</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Transportation equipment </FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">1,984</FONT></TD>
    <TD STYLE="padding-left: 5pt; padding-right: 5pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">298</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">1,351</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">-</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">(664)</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">2,969</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Furniture and fixtures </FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">18,219</FONT></TD>
    <TD STYLE="padding-left: 5pt; padding-right: 5pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">4,087</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">(3,712)</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">(103)</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">(1,072)</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">17,419</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Other</FONT></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">7,250</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">6,537</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">(6,446)</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">(54)</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">7,287</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Total</FONT></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double">314,393</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double">42,407</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double">(57,457)</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double">(277)</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double">(30,815)</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double">268,251</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>



<!-- Field: Page; Sequence: 204 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Georgia; text-align: center">&nbsp;</TD></TR><TR><TD STYLE="font: 10pt Georgia; text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->76<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt Arial,sans-serif; margin: 0">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 5pt; white-space: nowrap; width: 28%; padding-right: 5pt; font-family: Arial,sans-serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 12%; padding-left: 5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>December 31, 2018</B></P></TD>
    <TD STYLE="padding-right: 5pt; width: 12%; padding-left: 5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Additions</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 12%; padding-left: 5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Transfers</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 12%; padding-left: 5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Write-offs and disposals</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 12%; padding-left: 5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Depreciation</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 12%; padding-left: 5pt">


    <P STYLE="border-bottom: Black 0.5pt solid; font: 7pt Georgia,serif; margin: 0; text-align: right"><B>December 31, 2019</B></P>
</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Land</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">92,979</FONT></TD>
    <TD STYLE="padding-left: 5pt; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">-</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">(17)</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">-</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">-</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">92,962</FONT></TD></TR>

<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 5pt; white-space: nowrap; width: 28%; font: 9pt Univers,sans-serif; padding-right: 5pt; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Buildings</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; width: 12%; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">40,125</FONT></TD>
    <TD STYLE="padding-left: 5pt; width: 12%; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">3,497</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; width: 12%; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">15</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; width: 12%; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">-</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; width: 12%; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">(1,932)</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; width: 12%; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">41,705</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Equipment</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">116,086</FONT></TD>
    <TD STYLE="padding-left: 5pt; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">63,216</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">3,149</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">(429)</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">(29,749)</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">152,273</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Transportation equipment</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">3,473</FONT></TD>
    <TD STYLE="padding-left: 5pt; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">308</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">(1,117)</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">(2)</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">(678)</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">1,984</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Furniture and fixtures </FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">13,578</FONT></TD>
    <TD STYLE="padding-left: 5pt; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">5,266</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">734</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">(162)</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">(1,197)</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">18,219</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Other</FONT></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">

    <P STYLE="font: 8pt Georgia,serif; margin: 4.8pt 0 0; text-align: right; border-bottom: Black 0.5pt solid">1,371</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 4.8pt 0 0; text-align: right; border-bottom: Black 0.5pt solid">5,872</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 4.8pt 0 0; text-align: right; border-bottom: Black 0.5pt solid">66</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 4.8pt 0 0; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 4.8pt 0 0; text-align: right; border-bottom: Black 0.5pt solid">(59)</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 4.8pt 0 0; text-align: right; border-bottom: Black 0.5pt solid">7,250</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Total</FONT></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 4.8pt 0 0; text-align: right; border-bottom: Black 1.5pt double">267,612</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 4.8pt 0 0; text-align: right; border-bottom: Black 1.5pt double">78,159</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 4.8pt 0 0; text-align: right; border-bottom: Black 1.5pt double">2,830</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 4.8pt 0 0; text-align: right; border-bottom: Black 1.5pt double">(593)</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 4.8pt 0 0; text-align: right; border-bottom: Black 1.5pt double">(33,615)</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 4.8pt 0 0; text-align: right; border-bottom: Black 1.5pt double">314,393</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 5pt; white-space: nowrap; width: 28%; padding-right: 5pt; font-family: Arial,sans-serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 12%; padding-left: 5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>December 31, 2017</B></P></TD>
    <TD STYLE="padding-right: 5pt; width: 12%; padding-left: 5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Additions</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 12%; padding-left: 5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Transfers</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 12%; padding-left: 5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Write-offs and disposals</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 12%; padding-left: 5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Depreciation</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 12%; padding-left: 5pt">

    <P STYLE="border-bottom: Black 0.5pt solid; font: 7pt Georgia,serif; margin: 0; text-align: right"><B>December 31, 2018</B></P>
</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Land</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">92,507</FONT></TD>
    <TD STYLE="padding-left: 5pt; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">-</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">472</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">-</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">-</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">92,979</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 5pt; white-space: nowrap; font: 9pt Univers,sans-serif; padding-right: 5pt; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Buildings</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">42,360</FONT></TD>
    <TD STYLE="padding-left: 5pt; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">73</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">-</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">-</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">(2,308)</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">40,125</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Equipment</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">103,803</FONT></TD>
    <TD STYLE="padding-left: 5pt; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">46,473</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">986</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">(81)</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">(35,095)</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">116,086</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Transportation equipment</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">3,680</FONT></TD>
    <TD STYLE="padding-left: 5pt; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">589</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">-</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">-</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">(796)</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">3,473</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Furniture and fixtures </FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">11,816</FONT></TD>
    <TD STYLE="padding-left: 5pt; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">2,972</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">-</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">(27)</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">(1,183)</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">13,578</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Other</FONT></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 4.8pt 0 0; text-align: right; border-bottom: Black 0.5pt solid">884</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 4.8pt 0 0; text-align: right; border-bottom: Black 0.5pt solid">538</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 4.8pt 0 0; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 4.8pt 0 0; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 4.8pt 0 0; text-align: right; border-bottom: Black 0.5pt solid">(51)</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 4.8pt 0 0; text-align: right; border-bottom: Black 0.5pt solid">1,371</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Total</FONT></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 4.8pt 0 0; text-align: right; border-bottom: Black 1.5pt double">255,050</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 4.8pt 0 0; text-align: right; border-bottom: Black 1.5pt double">50,645</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 4.8pt 0 0; text-align: right; border-bottom: Black 1.5pt double">1,458</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 4.8pt 0 0; text-align: right; border-bottom: Black 1.5pt double">(108)</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 4.8pt 0 0; text-align: right; border-bottom: Black 1.5pt double">(39,433)</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 4.8pt 0 0; text-align: right; border-bottom: Black 1.5pt double">267,612</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><FONT STYLE="letter-spacing: -0.05pt">&nbsp;</FONT></P>


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    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Georgia; text-align: center">&nbsp;</TD></TR><TR><TD STYLE="font: 10pt Georgia; text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->77<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
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<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"><B>17</B></TD><TD STYLE="text-align: justify"><B>Borrowings and financing</B></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify; text-indent: 0pt"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt"><B>&nbsp;Borrowings and financing outstanding balance</B></FONT></TD>
    <TD COLSPAN="3" STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2020</B></P></TD>
    <TD COLSPAN="3" STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2019</B></P></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; width: 63%; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt"><B>Financial institution</B></FONT></TD>
    <TD STYLE="width: 6%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Current</B></P></TD>
    <TD STYLE="width: 7%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Noncurrent</B></P></TD>
    <TD STYLE="width: 6%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Total</B></P></TD>
    <TD STYLE="width: 5%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Current</B></P></TD>
    <TD STYLE="width: 7%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Noncurrent</B></P></TD>
    <TD STYLE="width: 6%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Total</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt"><B>Local currency</B></FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">&nbsp;10st issue debentures</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">41,021</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">41,021</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">&nbsp;12nd issue debentures</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">45,450</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">158,425</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">203,875</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">45,450</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">203,829</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">249,279</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">&nbsp;14th issue debentures</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">51,873</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">24,205</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">76,078</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">41,940</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">63,012</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">104,952</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">&nbsp;17th issue debentures</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">91,850</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">183,335</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">275,185</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">289,211</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">263,226</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">552,437</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">&nbsp;18th issue debentures</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">45,918</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">135,105</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">181,023</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">34,239</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">133,679</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">167,918</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">&nbsp;21st issue debentures</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">175,000</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">174,769</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">349,769</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">150,000</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">349,660</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">499,660</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">&nbsp;22nd issue debentures</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">99,969</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">678,149</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">778,118</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">765,689</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">765,689</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">&nbsp;23rd issue debentures</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">864,678</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">864,678</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">864,603</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">864,603</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">&nbsp;24th issue debentures</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">414,994</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">414,994</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">395,855</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">395,855</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">&nbsp;25th issue debentures</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,442,610</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,442,610</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">&nbsp;26th issue debentures</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,047,767</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,047,767</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">&nbsp;27th issue debentures</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">997,000</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">997,000</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">&nbsp;Brazilian Federal Savings Bank</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">90,382</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,324,459</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,414,841</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">83,519</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,341,660</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,425,179</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">&nbsp;Brazilian Development Bank - BNDES PAC</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">13,185</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">20,247</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">33,432</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">11,184</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">27,854</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">39,038</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">&nbsp;Brazilian Development Bank - BNDES PAC II 9751</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">7,159</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">37,447</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">44,606</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">6,990</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">40,685</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">47,675</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">&nbsp;Brazilian Development Bank - BNDES PAC II 9752</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">4,851</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">25,470</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">30,321</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">3,913</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">24,457</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">28,370</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">&nbsp;Brazilian Development Bank - BNDES ONDA LIMPA</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">26,751</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">86,809</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">113,560</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">23,704</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">100,582</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">124,286</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">&nbsp;Brazilian Development Bank - BNDES TIET&Ecirc; III</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">86,823</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">542,519</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">629,342</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">52,874</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">383,191</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">436,065</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">&nbsp;Brazilian Development Bank - BNDES 2015</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">33,558</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">454,126</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">487,684</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">31,712</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">460,646</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">492,358</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">&nbsp;Brazilian Development Bank - BNDES 2014</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">5,143</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">23,017</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">28,160</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">4,659</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">25,411</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">30,070</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">&nbsp;Inter-American Development Bank - BID 2202 </FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">181,349</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2,524,798</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2,706,147</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">&nbsp;Inter-American Development Bank - BID INVEST</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">44,815</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">898,060</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">942,875</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">&nbsp;Leases (Concession Agreements, Program Contracts and Contract Assets)</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">28,847</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">399,896</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">428,743</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">27,314</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">432,357</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">459,671</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">&nbsp;Leases (Others)</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">36,576</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">9,300</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">45,876</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">51,088</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">23,365</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">74,453</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">&nbsp;Other</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">3,778</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">11,382</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">15,160</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,665</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">8,207</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">9,872</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">&nbsp;Interest and charges</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">158,918</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">158,918</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">77,460</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">77,460</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt"><B>Total in local currency</B></FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">2,674,805</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">11,035,957</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">13,710,762</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">977,943</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">5,907,968</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">6,885,911</P></TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify; text-indent: 0pt"><B></B></P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
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<P STYLE="font: 12pt Arial,sans-serif; margin: 0">&nbsp;</P>


<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">&nbsp;<B>Borrowings and financing outstanding balance</B></FONT></TD>
    <TD COLSPAN="3" STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2020</B></P></TD>
    <TD COLSPAN="3" STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2019</B></P></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; width: 63%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt"><B>Financial institution</B></FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; width: 6%">
    <P STYLE="font: 7pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Current</B></P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; width: 7%">
    <P STYLE="font: 7pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Noncurrent</B></P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; width: 6%">
    <P STYLE="font: 7pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Total</B></P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; width: 5%">
    <P STYLE="font: 7pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Current</B></P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; width: 7%">
    <P STYLE="font: 7pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Noncurrent</B></P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; width: 6%">
    <P STYLE="font: 7pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Total</B></P></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt"><B>Foreign currency</B></FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">&nbsp;Inter-American Development Bank - BID 1212&nbsp;&ndash; US$51,390 thousand (US$61,668 thousand in December 2019)</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">53,412</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">213,649</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">267,061</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">41,428</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">207,140</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">248,568</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">&nbsp;Inter-American Development Bank - BID 2202 &ndash; (US$510,573 thousand in December 2019)</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">128,623</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,914,298</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2,042,921</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">&nbsp;Inter-American Development Bank - BID 4623 &ndash; US$10,220 thousand</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">46,474</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">46,474</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">&nbsp;International Bank of Reconstruction and Development -BIRDs 7662 e 8906 &ndash; US$82,792 thousand (US$88,871 thousand in December 2019)</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">31,594</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">393,949</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">425,543</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">24,505</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">330,898</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">355,403</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">&nbsp;Eurobonds &ndash; (US$350,000 thousand in December 2019)</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,409,921</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,409,921</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">&nbsp;JICA 15 &ndash; &yen;10,371,870 thousand (&yen;11,524,300 thousand in December 2019)</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">58,117</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">464,936</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">523,053</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">42,813</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">385,315</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">428,128</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">&nbsp;JICA 18 &ndash; &yen;9,325,440 thousand (&yen;10,361,600 thousand in December 2019)</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">52,253</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">417,846</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">470,099</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">38,493</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">346,237</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">384,730</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">&nbsp;JICA 17 &ndash; &yen;3,349,203 thousand (&yen;2,830,420 thousand in December 2019)</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">11,260</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">156,738</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">167,998</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">12,466</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">91,845</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">104,311</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">&nbsp;JICA 19 &ndash; &yen;29,923,047 thousand (&yen;31,736,565 thousand in December 2019)</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">91,456</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,415,683</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,507,139</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">67,372</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,109,644</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,177,016</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">&nbsp;BID 1983AB &ndash; US$23,077 thousand (US$40,769 thousand in December 2019)</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">39,975</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">78,943</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">118,918</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">71,312</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">91,521</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">162,833</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">&nbsp;Interest and charges</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">21,577</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">21,577</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">44,967</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">44,967</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt"><B>Total in foreign currency</B></FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">359,644</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">3,188,218</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">3,547,862</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">1,881,900</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">4,476,898</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">6,358,798</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt"><B>Total borrowings and financing</B></FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 1.5pt double">3,034,449</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 1.5pt double">14,224,175</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 1.5pt double">17,258,624</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 1.5pt double">2,859,843</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 1.5pt double">10,384,866</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 1.5pt double">13,244,709</P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="7" STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 2.4pt 0"><I>&nbsp;</I></P>
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 2.4pt 0">Exchange rate as of December 31, 2020: US$5.1967; &yen;0.05043 (as of December
    31, 2019: US$4.0307; &yen;0.03715).</P>
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 2.4pt 0">As of December 31, 2020, the Company did not have balances of borrowings and
    financing, raised during the year, to mature within 12 months.</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD COLSPAN="7" STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="margin: 0"></P>

<P STYLE="font: 12pt Arial,sans-serif; margin: 0">&nbsp;</P>


<!-- Field: Page; Sequence: 207 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Georgia; text-align: center">&nbsp;</TD></TR><TR><TD STYLE="font: 10pt Georgia; text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->79<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 39%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0; border-bottom: Black 0.5pt solid"><B>Local currency</B></P></TD>
    <TD STYLE="width: 8%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Guarantees</B></P></TD>
    <TD STYLE="width: 6%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Maturity</B></P></TD>
    <TD STYLE="width: 30%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Annual interest rates</B></P></TD>
    <TD STYLE="width: 17%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Inflation adjustment</B></P></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">10th issue debentures</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Own funds</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2020</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">TJLP +1.92% (Series 1 and 3) and 9.53% (Series 2) </FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">IPCA (Series 2)</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">12nd issue debentures</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Own funds</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2025</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">&nbsp;TR + 9.5% </FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">14th issue debentures</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Own funds</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2022</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">TJLP +1.92% (Series 1 and 3) and 9.19% (Series 2)</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">IPCA (Series 2)</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">17th issue debentures</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Own funds</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2023</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">CDI
    +0.75% (Series 1) and 4.5% (Series 2) and 4.75% (Series 3)</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">IPCA (Series 2 and 3)</FONT></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">18th issue debentures</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Own funds</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2024</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">TJLP 1.92 % (Series 1 and 3) and 8.25% (Series 2)</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">IPCA (Series 2)</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">21st issue debentures</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Own funds</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2022</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">CDI + 0.60% e CDI+ 0.90%</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">22nd issue debentures</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Own funds</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2025</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">CDI +0.58% (Series 1) and CDI + 0.90% (Series 2) and 6.0% (Series 3)</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">IPCA (Series 3)</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">23rd issue debentures</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Own funds</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2027</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">CDI +0.49% (Series 1) and CDI + 0.63% (Series 2)</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">24th issue debentures</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Own funds</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2029</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">3.20% (Series 1) and 3.37% (Series 2)</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">IPCA (Series 1 and 2)</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">25th issue debentures </FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Own funds</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2021</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">CDI + 3.3%</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">26th issue debentures </FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Own funds</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2030</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">4.65% (series 1) and 4.95% (series 2)</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">IPCA (series 1 and 2)</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">27th issue debentures</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Own funds</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2027</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">CDI +1.60% (Series 1) and CDI + 1.80% (Series 2) and 2.25% (Series 3)</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Brazilian Federal Savings Bank</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Own funds</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2021/2042</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">5% to 9.5%</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">TR</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Brazilian Development Bank - BNDES PAC</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Own funds</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2023</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">TJLP+1.82% </FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Brazilian Development Bank - BNDES PAC II 9751</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Own funds</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2027</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">TJLP+1.72% </FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Brazilian Development Bank - BNDES PAC II 9752</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Own funds</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2027</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">TJLP+1.72% </FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Brazilian Development Bank - BNDES ONDA LIMPA</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Own funds</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2025</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">TJLP+1.92% </FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Brazilian Development Bank - BNDES TIET&Ecirc; III</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Own funds</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2028</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">TJLP+1.66% </FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Brazilian Development Bank - BNDES 2015</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Own funds</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2035</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">TJLP+2.18% </FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Brazilian Development Bank - BNDES 2014</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Own funds</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2026</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">TJLP+1.76% </FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Inter-American Development Bank &ndash; BID 2202</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Government</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2035</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">CDI+0.86%</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Inter-American Development Bank &ndash; BID INVEST</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Own funds</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2034</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">CDI+1.90% and CDI+2.70%</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="vertical-align: bottom; padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">&nbsp;Leases (Concession Agreements, Program Contracts and Contract Assets)</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2035</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">7.73% to 10.12% </FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">IPC</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="vertical-align: bottom; padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">&nbsp;Leases (Others)</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2023</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">4.24% to 9.29% </FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Other</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Own funds</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2025</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">3% (FEHIDRO) and TJLP + 1.5% (FINEP)</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD></TR>
  </TABLE>

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    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Georgia; text-align: center">&nbsp;</TD></TR><TR><TD STYLE="font: 10pt Georgia; text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->80<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 39%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0; border-bottom: Black 0.5pt solid"><B>Foreign currency</B></P></TD>
    <TD STYLE="width: 8%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Guarantees</B></P></TD>
    <TD STYLE="width: 6%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Maturity</B></P></TD>
    <TD STYLE="width: 30%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Annual interest rates</B></P></TD>
    <TD STYLE="width: 17%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Exchange rate changes</B></P></TD></TR>
  <TR>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif">&nbsp;</TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Inter-American Development Bank - BID 1212&nbsp;- US$51,390 thousand</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Government</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2025</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">3.31% (*)</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">US$</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Inter-American Development Bank - BID 4623&nbsp;- US$10,220 thousand</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Government</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2044</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1.12% (*)&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">US$</FONT></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">International Bank for Reconstruction and Development &ndash; BIRDs 7662 and 8906 - US$82,792 thousand</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Government</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2034</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2.85% (*)</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">US$</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">JICA 15 &ndash; &yen;10,371,870 thousand </FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Government</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2029</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1.8% and 2.5%</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Yen</FONT></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">JICA 18 &ndash; &yen;9,325,440 thousand</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Government</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2029</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1.8% and 2.5%</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Yen</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">JICA 17&ndash; &yen;3,349,203 thousand</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Government</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2035</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1.2% and 0.01% </FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Yen</FONT></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">JICA 19&ndash; &yen;29,923,047 thousand</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Government</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2037</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1.7% and 0.01% </FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Yen</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">BID 1983AB &ndash; US$23,077 thousand</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2023</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2.08% to 2.38% (*)</FONT></TD>
    <TD STYLE="padding-top: 4.8pt; padding-bottom: 4.8pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">US$</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0pt; text-align: justify">(*)Rates comprising LIBOR + contractually
defined spread.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0pt; text-align: justify">&nbsp;</P>

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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
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<P STYLE="font: 10pt Georgia,serif; margin: 0">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Payment schedule &ndash; book value as of
December 31, 2020</P>

<P STYLE="font: 10pt Georgia,serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 38%; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 8%; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 7pt Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt"><B>2021</B></FONT></P></TD>
    <TD STYLE="width: 8%; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 7pt Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt"><B>2022</B></FONT></P></TD>
    <TD STYLE="width: 8%; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 7pt Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt"><B>2023</B></FONT></P></TD>
    <TD STYLE="width: 8%; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 7pt Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt"><B>2024</B></FONT></P></TD>
    <TD STYLE="width: 8%; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 7pt Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt"><B>2025</B></FONT></P></TD>
    <TD STYLE="width: 8%; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 7pt Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt"><B>2026</B></FONT></P></TD>
    <TD STYLE="width: 7%; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 7pt Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt"><B>2027
    to 2044</B></FONT></P></TD>
    <TD STYLE="white-space: nowrap; width: 7%; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 7pt Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt"><B>TOTAL</B></FONT></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt"><B><I>LOCAL
    CURRENCY</I></B></FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Debentures</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,952,670</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">582,192</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">681,272</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">918,988</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">485,012</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">378,849</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,632,114</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">6,631,097</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Brazilian
    Federal Savings Bank</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">90,382</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">95,391</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">88,779</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">87,749</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">93,243</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">99,082</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">860,215</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,414,841</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">BNDES</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">177,470</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">177,472</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">171,350</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">164,288</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">144,093</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">134,841</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">397,591</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,367,105</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="vertical-align: bottom; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">BID
    2202</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">181,349</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">181,349</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">181,349</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">181,349</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">181,349</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">181,349</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,618,053</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2,706,147</FONT></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="vertical-align: bottom; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">BID
    INVEST</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">44,815</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">89,630</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">89,630</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">89,630</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">89,630</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">89,630</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">449,910</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">942,875</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">&nbsp;Leases
    (Concession Agreements, Program Contracts and Contract Assets)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">28,847</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">32,663</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">35,004</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">38,017</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">41,387</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">36,536</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">216,289</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">428,743</FONT></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="vertical-align: bottom; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">&nbsp;Leases
    (Others)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">36,576</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">8,892</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">408</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">45,876</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Other</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">3,778</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">4,038</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">3,977</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,757</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,610</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">15,160</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Interest
    and charges</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">159,918</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">-</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">-</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">-</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">-</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">-</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">-</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">159,918</FONT></P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt"><I>TOTAL
    IN LOCAL CURRENCY</I></FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">2,674,805</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">1,171,627</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">1,251,769</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">1,481,778</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">1,036,324</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">920,287</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">5,174,172</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">13,710,762</FONT></P></TD></TR>


<TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt"><B><I>FOREIGN
    CURRENCY</I></B></FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; width: 38%; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">BID</FONT></TD>
    <TD STYLE="white-space: nowrap; width: 8%; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">53,412</FONT></TD>
    <TD STYLE="white-space: nowrap; width: 8%; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">53,412</FONT></TD>
    <TD STYLE="white-space: nowrap; width: 8%; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">53,412</FONT></TD>
    <TD STYLE="white-space: nowrap; width: 8%; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">53,412</FONT></TD>
    <TD STYLE="white-space: nowrap; width: 8%; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">54,810</FONT></TD>
    <TD STYLE="white-space: nowrap; width: 8%; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2,795</FONT></TD>
    <TD STYLE="white-space: nowrap; width: 7%; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">42,282</FONT></TD>
    <TD STYLE="white-space: nowrap; width: 7%; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">313,535</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">BIRD</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">31,594</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">31,594</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">31,594</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">31,594</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">31,594</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">31,594</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">235,979</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">425,543</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">JICA</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">213,086</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">213,086</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">213,086</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">213,086</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">213,086</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">213,086</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,389,773</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2,668,289</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">BID
    1983AB</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">39,975</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">39,975</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">38,968</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">118,918</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Interest
    and charges</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">21,577</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">-</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">-</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">-</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">-</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">-</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">-</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">44,967</FONT></P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt"><I>TOTAL
    IN FOREIGN CURRENCY</I></FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">359,644</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">338,067</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">337,060</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">298,092</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">299,490</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">247,475</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">1,668,034</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">3,547,862</FONT></P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt"><I>Overall
    Total</I></FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">3,034,449</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">1,509,694</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">1,588,829</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">1,779,870</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">1,335,814</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">1,167,762</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">6,842,206</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">17,258,624</FONT></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Georgia,serif; margin: 0"><FONT STYLE="letter-spacing: -0.25pt"><B>&nbsp;</B></FONT></P>

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    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Georgia; text-align: center">&nbsp;</TD></TR><TR><TD STYLE="font: 10pt Georgia; text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->82<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
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<P STYLE="font: 10pt Georgia,serif; margin: 0"><FONT STYLE="letter-spacing: -0.25pt"><B></B></FONT></P>

<P STYLE="font: 10pt Georgia,serif; margin: 0">(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Changes</P>

<P STYLE="font: 10pt Georgia,serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 7pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; width: 21%; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; width: 6%; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 6.5pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt"><B>December
    31, 2019</B></FONT></P></TD>
    <TD STYLE="width: 6%; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 6.5pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt"><B>Foreign/local
    currency translation</B></FONT></P></TD>
    <TD STYLE="width: 7%; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 6.5pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt"><B>Addition
    (lease)</B></FONT></P></TD>
    <TD STYLE="width: 6%; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 6.5pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt"><B>Funding</B></FONT></P></TD>
    <TD STYLE="width: 5%; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 6.5pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt"><B>Borrowing
    costs</B></FONT></P></TD>
    <TD STYLE="width: 6%; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 6.5pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt"><B>Monetary
    and exchange variation</B></FONT></P></TD>
    <TD STYLE="width: 7%; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 6.5pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt"><B>Inflation
    adjustment / exchange variation and incorporated interest &ndash; Capitalized</B></FONT></P></TD>
    <TD STYLE="width: 5%; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 6.5pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt"><B>Interest
    paid</B></FONT></P></TD>
    <TD STYLE="white-space: nowrap; width: 7%; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 6.5pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt"><B>Amortization</B></FONT></P></TD>
    <TD STYLE="width: 7%; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 6.5pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt"><B>Accrued
    interest</B></FONT></P></TD>
    <TD STYLE="width: 6%; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 6.5pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt"><B>Provision
    for interest and fees &ndash; Capitalized</B></FONT></P></TD>
    <TD STYLE="width: 5%; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 6.5pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt"><B>Expenses
    with borrowing costs</B></FONT></P></TD>
    <TD STYLE="white-space: nowrap; width: 6%; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 6.5pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt"><B>December
    31, 2020</B></FONT></P></TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 2.85pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt"><B><I>LOCAL
    CURRENCY</I></B></FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 2.85pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Debentures</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">3,711,228</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">3,507,640</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(52,328)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">86,939</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(161,494)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(572,871)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">201,150</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">26,073</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">10,167</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">6,756,504</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Brazilian
    Federal Savings Bank</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,429,250</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">74,485</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(111,601)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(84,821)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">73,067</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">38,452</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,418,832</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">BNDES</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,201,411</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">213,514</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(47,164)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(81,213)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">47,668</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">36,427</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">259</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,370,902</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">BID
    2202</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2,807,371</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(37,613)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(90,674)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">22,668</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">27,886</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">557</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2,730,195</FONT></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">BID
    INVEST</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">950,000</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(7,125)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,638</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">944,513</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">&nbsp;Leases
    (Concession Agreements, Program Contracts and Contract Assets)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">459,671</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(51,431)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(30,928)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">51,431</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">428,743</FONT></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">&nbsp;Leases
    (Others)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">74,453</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">28,549</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(9,108)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(56,571)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">8,553</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">45,876</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Other</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">9,898</FONT></P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">-</FONT></P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">-</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">7,250</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">-</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">-</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">-</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">(671)</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">(1,962)</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">651</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">31</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">-</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">15,197</FONT></P></TD></TR>

<TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; width: 21%; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt"><I>TOTAL
    IN LOCAL CURRENCY</I></FONT></TD>
    <TD STYLE="white-space: nowrap; width: 6%; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">6,885,911</FONT></P></TD>
    <TD STYLE="width: 6%; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">2,807,371</FONT></P></TD>
    <TD STYLE="width: 7%; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">28,549</FONT></P></TD>
    <TD STYLE="white-space: nowrap; width: 6%; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">4,752,889</FONT></P></TD>
    <TD STYLE="white-space: nowrap; width: 5%; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">(59,453)</FONT></P></TD>
    <TD STYLE="white-space: nowrap; width: 6%; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">86,939</FONT></P></TD>
    <TD STYLE="white-space: nowrap; width: 7%; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">-</FONT></P></TD>
    <TD STYLE="white-space: nowrap; width: 5%; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">(419,082)</FONT></P></TD>
    <TD STYLE="white-space: nowrap; width: 7%; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">(919,040)</FONT></P></TD>
    <TD STYLE="white-space: nowrap; width: 7%; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">406,826</FONT></P></TD>
    <TD STYLE="white-space: nowrap; width: 6%; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">128,869</FONT></P></TD>
    <TD STYLE="white-space: nowrap; width: 5%; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">10,983</FONT></P></TD>
    <TD STYLE="white-space: nowrap; width: 6%; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">13,710,762</FONT></P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt"><B><I>FOREIGN
    CURRENCY</I></B></FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">BIDs</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2,316,190</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(2,807,371)</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">52,141</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(6,635)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">845,246</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">48,246</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(45,010)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(121,088)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">10,490</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">24,695</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">398</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">317,302</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">BIRD</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">357,880</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(2,029)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">102,029</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,217</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(7,572)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(31,216)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">5,659</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">752</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">140</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">426,860</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Eurobonds</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,413,956</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">457,931</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(104,170)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(1,868,676)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">90,941</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">9,195</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">823</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">JICA</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2,106,908</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">40,830</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(117)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">715,956</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">17,841</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(43,758)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(200,597)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">40,172</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">6,897</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">189</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2,684,321</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">BID
    1983AB</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">163,864</FONT></P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">-</FONT></P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">-</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">-</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">(152)</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">59,078</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">-</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">(7,033)</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">(103,482)</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">5,843</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">618</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">643</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">119,379</FONT></P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt"><I>TOTAL
    IN FOREIGN CURRENCY</I></FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">6,358,798</FONT></P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">(2,807,371)</FONT></P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">-</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">92,971</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">(8,933)</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">2,180,240</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">67,304</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">(207,543)</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">(2,325,059)</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">153,105</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">42,157</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">2,193</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">3,547,862</FONT></P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt"><I>TOTAL</I></FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double"><FONT STYLE="font-size: 7pt">13,244,709</FONT></P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double"><FONT STYLE="font-size: 7pt">-</FONT></P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double"><FONT STYLE="font-size: 7pt">28,549</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double"><FONT STYLE="font-size: 7pt">4,845,860</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double"><FONT STYLE="font-size: 7pt">(68,386)</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double"><FONT STYLE="font-size: 7pt">2,267,179</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double"><FONT STYLE="font-size: 7pt">67,304</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double"><FONT STYLE="font-size: 7pt">(626,625)</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double"><FONT STYLE="font-size: 7pt">(3,244,099)</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double"><FONT STYLE="font-size: 7pt">559,931</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double"><FONT STYLE="font-size: 7pt">171,026</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double"><FONT STYLE="font-size: 7pt">13,176</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double"><FONT STYLE="font-size: 7pt">17,258,624</FONT></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Georgia,serif; margin: 0">&nbsp;</P>

<!-- Field: Page; Sequence: 211 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Georgia; text-align: center">&nbsp;</TD></TR><TR><TD STYLE="font: 10pt Georgia; text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->83<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Georgia,serif; margin: 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; width: 26%; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; width: 6%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2018</B></P></TD>
    <TD STYLE="width: 5%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>Addition as per IFRS 16</B></P></TD>
    <TD STYLE="width: 5%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>Funding</B></P></TD>
    <TD STYLE="width: 6%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>Borrowing costs</B></P></TD>
    <TD STYLE="width: 7%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>Monetary variation and exchange
    rate changes</B></P></TD>
    <TD STYLE="width: 7%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>Inflation adjustment / exchange
    rate changes - Capitalized</B></P></TD>
    <TD STYLE="width: 5%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>Interest paid</B></P></TD>
    <TD STYLE="white-space: nowrap; width: 7%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>Amortization</B></P></TD>
    <TD STYLE="width: 5%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>Accrued interest</B></P></TD>
    <TD STYLE="width: 6%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>Provision for interest and
    fees - Capitalized</B></P></TD>
    <TD STYLE="width: 7%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>Amortization of borrowing
    costs </B></P></TD>
    <TD STYLE="white-space: nowrap; width: 8%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2019</B></P></TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 2.85pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt"><B><I>LOCAL CURRENCY</I></B></FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 2.85pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Debentures</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">3,486,861</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,266,755</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(11,814)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">42,692</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(234,307)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(1,055,623)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">195,586</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">17,233</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">3,845</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">3,711,228</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Brazilian Federal Savings Bank</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,345,684</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">162,767</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(109,128)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(79,404)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">74,421</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">34,910</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,429,250</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">BNDES</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,072,605</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">256,981</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(628)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2,082</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">826</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(83,419)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(131,026)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">60,644</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">23,112</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">234</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,201,411</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">&nbsp;Leases (Concession Agreements, Program Contracts and Contract Assets)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">568,666</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,765</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">3,761</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(47,663)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(123,880)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">49,160</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">7,862</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">459,671</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">&nbsp;Leases (Others) (*)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">113,233</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(1,141)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(42,646)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">5,007</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">74,453</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Other</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">9,571</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">1,683</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">28</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">(655)</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">(1,383)</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">652</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">2</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">9,898</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt"><I>TOTAL IN LOCAL CURRENCY</I></FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">6,483,387</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid">113,233</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">1,688,186</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">(12,442)</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">46,567</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">4,587</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">(476,313)</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">(1,433,962)</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">385,470</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">83,119</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">4,079</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">6,885,911</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>

<TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; width: 26%"><FONT STYLE="font: 7pt Georgia,serif"><B><I>FOREIGN CURRENCY</I></B></FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right; width: 6%">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; width: 5%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; width: 5%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; width: 6%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; width: 7%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; width: 7%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; width: 5%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; width: 7%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; width: 5%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; width: 6%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; width: 7%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; width: 8%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">BID</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2,399,985</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">40,594</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">49,387</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(83,602)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(171,892)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">26,332</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">54,431</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">955</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2,316,190</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">BIRD</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">356,420</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2,540</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(2,540)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">12,575</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,657</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(10,627)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(12,273)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">8,548</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,561</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">19</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">357,880</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Deutsche Bank</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">292,872</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">13,255</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(18,562)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(303,866)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">12,929</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,240</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2,132</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Eurobonds</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,358,412</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">54,565</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(102,883)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">94,095</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">8,943</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">824</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,413,956</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">JICA</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2,036,128</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">117,861</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(112)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">104,027</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">3,675</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(35,001)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(155,064)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">32,194</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">3,013</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">187</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2,106,908</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">BID 1983AB</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">225,592</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">(105)</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">8,943</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">(10,338)</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">(71,141)</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">9,111</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">870</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">932</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">163,864</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt"><I>TOTAL IN FOREIGN CURRENCY</I></FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">6,669,409</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">120,401</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">(2,757)</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">233,959</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">54,719</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">(261,013)</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">(714,236)</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">183,209</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">70,058</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">5,049</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">6,358,798</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt"><I>Overall Total</I></FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double">13,152,796</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 1.5pt double">113,233</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double">1,808,587</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double">(15,199)</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double">280,526</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double">59,306</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double">(737,326)</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double">(2,148,198)</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double">568,679</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double">153,177</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double">9,128</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double">13,244,709</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD COLSPAN="13" STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font: 7pt Georgia,serif">(*) The amount presented in Funding for Leasing (IFRS 16) includes R$ 64,955 referring to the initial adoption of the standard on January 1, 2019.</FONT></TD>
  </TR>
</TABLE>
<P STYLE="font: 10pt Georgia,serif; margin: 0">&nbsp;</P>

<!-- Field: Page; Sequence: 212 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Georgia; text-align: center">&nbsp;</TD></TR><TR><TD STYLE="font: 10pt Georgia; text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->84<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Georgia,serif; margin: 0"></P>
    <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 70%"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 1%"><P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt"><B>December
    31, 2017</B></FONT></P></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 1%"><P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt"><B>Funding</B></FONT></P></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 2%"><P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt"><B>Borrowings
    costs</B></FONT></P></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 3%"><P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt"><B>Monetary
    variation and exchange rate changes</B></FONT></P></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 3%"><P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt"><B>Inflation
    adjustment / update incorporated interest - Capitalized</B></FONT></P></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 1%"><P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt"><B>Interest
    and fees paid</B></FONT></P></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 3%"><P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt"><B>Amortization</B></FONT></P></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 3%"><P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt"><B>Accrued
    interest</B></FONT></P></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 5%"><P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt"><B>Interest
    and fees &ndash; Capitalized (*)</B></FONT></P></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 5%"><P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt"><B>Borrowings
    costs - expenses</B></FONT></P></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 3%"><P STYLE="font: 7pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt"><B>December
    31, 2018</B></FONT></P></TD>
    </TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 2.85pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt"><B><I>LOCAL
    CURRENCY</I></B></FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 2.85pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    </TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Debentures</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 2.85pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">3,576,842</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">750,000</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(3,021)</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">62,676</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(259,175)</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(905,080)</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">226,810</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">34,409</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">3,400</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">3,486,861</FONT></TD>
    </TR>
  <TR STYLE="background-color: White">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Brazilian
    Federal Savings Bank</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 2.85pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,236,674</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">194,244</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(102,772)</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(85,515)</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">75,668</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">27,385</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,345,684</FONT></TD>
    </TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">BNDES</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 2.85pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,042,036</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">131,000</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">3,438</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">4,001</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(90,397)</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(102,314)</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">28,909</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">55,725</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">207</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,072,605</FONT></TD>
    </TR>
  <TR STYLE="background-color: White">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Leases</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 2.85pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">561,616</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">6,366</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(38,196)</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(17,427)</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">40,290</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">16,017</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">568,666</FONT></TD>
    </TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Other</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">10,977</FONT></P></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">-</FONT></P></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">-</FONT></P></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">69</FONT></P></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">-</FONT></P></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">(772)</FONT></P></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">(1,470)</FONT></P></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">763</FONT></P></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">4</FONT></P></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">-</FONT></P></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">9,571</FONT></P></TD>
    </TR>
  <TR STYLE="background-color: White">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt"><I>TOTAL
    IN LOCAL CURRENCY</I></FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">6,428,145</FONT></P></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">1,075,244</FONT></P></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">(3,021)</FONT></P></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">66,183</FONT></P></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">10,367</FONT></P></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">(491,312)</FONT></P></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">(1,111,806)</FONT></P></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">372,440</FONT></P></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">133,540</FONT></P></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">3,607</FONT></P></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">6,483,387</FONT></P></TD>
    </TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 2.85pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    </TR>
  <TR STYLE="background-color: White">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt"><B><I>FOREIGN
    CURRENCY</I></B></FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD>
    </TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">BID</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 2.85pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,743,257</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">484,690</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(2,365)</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">237,433</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">53,208</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(55,391)</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(130,520)</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">26,910</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">41,878</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">885</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2,399,985</FONT></TD>
    </TR>
  <TR STYLE="background-color: White">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">BIRD</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 2.85pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">303,278</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">48,279</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">3,462</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(7,607)</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">6,945</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2,044</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">19</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">356,420</FONT></TD>
    </TR>

<TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; width: 23%; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Deutsche
    Bank</FONT></TD>
    <TD STYLE="white-space: nowrap; width: 7%; padding-right: 2.85pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">496,726</FONT></TD>
    <TD STYLE="white-space: nowrap; width: 6%; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; width: 7%; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; width: 7%; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">62,918</FONT></TD>
    <TD STYLE="white-space: nowrap; width: 8%; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; width: 6%; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(35,207)</FONT></TD>
    <TD STYLE="white-space: nowrap; width: 8%; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(268,508)</FONT></TD>
    <TD STYLE="white-space: nowrap; width: 8%; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">28,862</FONT></TD>
    <TD STYLE="white-space: nowrap; width: 8%; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">4,454</FONT></TD>
    <TD STYLE="white-space: nowrap; width: 6%; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">3,627</FONT></TD>
    <TD STYLE="white-space: nowrap; width: 6%; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">292,872</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">Eurobonds</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,158,642</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">198,380</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(97,952)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">85,072</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">13,448</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">822</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,358,412</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">JICA</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 2.85pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,700,448</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">80,196</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(191)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">329,638</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">6,787</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(33,519)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">(82,608)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">33,992</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">1,209</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">176</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">2,036,128</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt">BID
    1983AB</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">270,470</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">-</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">-</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">39,241</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">-</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">(11,060)</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">(85,306)</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">9,681</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">1,488</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">1,078</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">225,592</FONT></P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt"><I>TOTAL
    IN FOREIGN CURRENCY</I></FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">5,672,821</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">564,886</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">(2,556)</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">915,889</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">63,457</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">(240,736)</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">(566,942)</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">191,462</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">64,521</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">6,607</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 7pt">6,669,409</FONT></P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt"><I>Overall
    Total </I></FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double"><FONT STYLE="font-size: 7pt">12,100,966</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double"><FONT STYLE="font-size: 7pt">1,640,130</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double"><FONT STYLE="font-size: 7pt">(5,577)</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double"><FONT STYLE="font-size: 7pt">982,072</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double"><FONT STYLE="font-size: 7pt">73,824</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double"><FONT STYLE="font-size: 7pt">(732,048)</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double"><FONT STYLE="font-size: 7pt">(1,678,748)</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double"><FONT STYLE="font-size: 7pt">563,902</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double"><FONT STYLE="font-size: 7pt">198,061</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double"><FONT STYLE="font-size: 7pt">10,214</FONT></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt"><P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double"><FONT STYLE="font-size: 7pt">13,152,796</FONT></P></TD></TR>
  </TABLE>
<P STYLE="font: 7pt Georgia,serif; margin: 0">(*) amount related to accrued interest which as part of the contract assets.</P>

<P STYLE="font: 10pt Georgia,serif; margin: 0">&nbsp;</P>


<!-- Field: Page; Sequence: 213 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Georgia; text-align: center">&nbsp;</TD></TR><TR><TD STYLE="font: 10pt Georgia; text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->85<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>(a) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Main events
in 2020</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/110% Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 36pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><B>(i)</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><B>Funding</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 18pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 18pt; text-align: justify"><FONT STYLE="letter-spacing: -0.05pt">On January 2020,
the Company amortized the last installment of series 2 of the 17<SUP>th </SUP>issue debentures, totaling R$ 291.8 million.</FONT></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 18pt; text-align: justify"><FONT STYLE="letter-spacing: -0.05pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 18pt; text-align: justify"><FONT STYLE="letter-spacing: -0.05pt">On April 2020,
the 25<SUP>th </SUP>issue debentures was carried out, in the amount of R$ 1,450,000, as follows:</FONT></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 18pt; text-align: justify"><FONT STYLE="letter-spacing: -0.05pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 110%; font-family: Arial,sans-serif">&nbsp;</TD>
    <TD STYLE="width: 22%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid">Value</P></TD>
    <TD STYLE="width: 22%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid">Maturity</P></TD>
    <TD STYLE="width: 23%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid">Remuneration</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 110%; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">Single series</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">R$ 1,450,000</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">10/2021</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">CDI + 3.3 p.a.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 18pt; text-align: justify"><FONT STYLE="letter-spacing: -0.05pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 18pt; text-align: justify"><FONT STYLE="letter-spacing: -0.05pt">On July 2020,
the 26<SUP>th</SUP> issue debentures was carried out, in the amount of R$ 1,045,000, as follows:</FONT></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 18pt; text-align: justify"><FONT STYLE="letter-spacing: -0.05pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 32%; padding-top: 1pt; line-height: 110%; font-family: Arial,sans-serif">&nbsp;</TD>
    <TD STYLE="width: 22%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center; border-bottom: Black 0.5pt solid">Value</P></TD>
    <TD STYLE="width: 22%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center; border-bottom: Black 0.5pt solid">Maturity</P></TD>
    <TD STYLE="width: 24%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center; border-bottom: Black 0.5pt solid">Remuneration</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 1pt; line-height: 110%; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">Series 1</FONT></TD>
    <TD STYLE="padding-top: 1pt; text-align: center; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">R$ 600,000</FONT></TD>
    <TD STYLE="padding-top: 1pt; text-align: center; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">07/2027</FONT></TD>
    <TD STYLE="padding-top: 1pt; text-align: center; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">IPCA+ 4.65% p.a.</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-top: 1pt; line-height: 110%; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">Series 2</FONT></TD>
    <TD STYLE="padding-top: 1pt; text-align: center; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">R$ 445,000</FONT></TD>
    <TD STYLE="padding-top: 1pt; text-align: center; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">07/2030</FONT></TD>
    <TD STYLE="padding-top: 1pt; text-align: center; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">IPCA+ 4.95% p.a.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 18pt; text-align: justify"><FONT STYLE="letter-spacing: -0.05pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 18pt; text-align: justify"><FONT STYLE="letter-spacing: -0.05pt">On December 2020,
the 27<SUP>th</SUP> issue debentures was carried out, in the amount of R$ 1,000,000, as follows:</FONT></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 18pt; text-align: justify"><FONT STYLE="letter-spacing: -0.05pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 32%; padding-top: 1pt; line-height: 110%; font-family: Arial,sans-serif">&nbsp;</TD>
    <TD STYLE="width: 22%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center; border-bottom: Black 0.5pt solid">Value</P></TD>
    <TD STYLE="width: 22%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center; border-bottom: Black 0.5pt solid">Maturity</P></TD>
    <TD STYLE="width: 24%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center; border-bottom: Black 0.5pt solid">Remuneration</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 1pt; line-height: 110%; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">Series 1</FONT></TD>
    <TD STYLE="padding-top: 1pt; text-align: center; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">R$ 300,000</FONT></TD>
    <TD STYLE="padding-top: 1pt; text-align: center; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">12/2023</FONT></TD>
    <TD STYLE="padding-top: 1pt; text-align: center; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">CDI+ 1,60 p.a.</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-top: 1pt; line-height: 110%; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">Series 2</FONT></TD>
    <TD STYLE="padding-top: 1pt; text-align: center; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">R$ 400,000</FONT></TD>
    <TD STYLE="padding-top: 1pt; text-align: center; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">12/2025</FONT></TD>
    <TD STYLE="padding-top: 1pt; text-align: center; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">CDI+ 1,80 p.a.</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 1pt; line-height: 110%; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">Series 3</FONT></TD>
    <TD STYLE="padding-top: 1pt; text-align: center; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">R$ 300,000</FONT></TD>
    <TD STYLE="padding-top: 1pt; text-align: center; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">12/2027</FONT></TD>
    <TD STYLE="padding-top: 1pt; text-align: center; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">CDI+ 2,25 p.a.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 18pt; text-align: justify"><FONT STYLE="letter-spacing: -0.05pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 45.8pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 9.5pt">&middot;</FONT></TD><TD><FONT STYLE="font-family: Georgia,serif; font-size: 9.5pt">The covenants agreed for the 25<SUP>th</SUP>, 26<SUP>th</SUP> and 27<SUP>th</SUP>
issue debentures are:</FONT></TD></TR></TABLE>

<P STYLE="font: 9.5pt Georgia,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 9.5pt Georgia,serif; margin: 0 0 0 42.55pt; text-align: justify">Calculated on a quarterly basis, when disclosing the
interim financial information or annual financial statements:</P>

<P STYLE="font: 9.5pt Georgia,serif; margin: 0 0 0 42.55pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 9.5pt Georgia,serif; margin: 0 0 0 42.55pt; text-align: justify">- Net debt/adjusted EBITDA lower than or equal to 3.50;</P>

<P STYLE="font: 9.5pt Georgia,serif; margin: 0 0 0 42.55pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 9.5pt Georgia,serif; margin: 0 0 0 42.55pt; text-align: justify">- Adjusted EBITDA/paid financial expenses equal to or
higher than 1.5;</P>

<P STYLE="font: 9.5pt Georgia,serif; margin: 0 0 0 42.55pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 9.5pt Georgia,serif; margin: 0 0 0 42.55pt; text-align: justify">- Disposal of operating assets, termination of license,
loss of concession or loss of the Issuer&rsquo;s capacity to execute and operate public sanitation services in areas of the S&atilde;o
Paulo State which, individually or jointly during the term of the agreement, result in a reduction of the Issuer&rsquo;s net sales and/or service revenue of more than twenty- five percent
(25%). The above limit will be calculated on a quarterly basis, taking into consideration the Issuer&rsquo;s net operating revenues during
the twelve (12) months prior to the end of each quarter and using the financial information disclosed by the Issuer.</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 9.5pt Georgia,serif; margin: 0 0 0 42.55pt; text-align: justify">The failure to comply with the covenants for at least two consecutive
quarters, or for two non-consecutive quarters within a twelve-month period, will cause the early termination of the agreement (in which
case the 30-day cure period does not apply).</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9.5pt Georgia,serif; margin: 0 0 0 42.55pt; text-align: justify">The contracts have a cross acceleration clause, i.e. the early maturity of any of the Company&rsquo;s
debts, in and individual or aggregate amount equal to or higher than R$ 155 million, for the 25<SUP>th</SUP> and 26<SUP>th</SUP> issues
and R$ 160 million for the 27<SUP>th</SUP> issue, adjusted by the IPCA inflation index as of the issue date, constitutes a default event
and may result in the early maturity of the obligations arising from the Debentures.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/110% Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 36pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><B>(ii)</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><B>BID</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 18pt; text-align: justify"><FONT STYLE="letter-spacing: -0.05pt">On May 2020, the
company exchanged foreign currency for local currency related to BID 2202 contract, in the amount of R$ 2,810,907 (US$ 494,617 thousand)
using the exchange rate of R$ 5.683 to compose the debt balance. The interest rate is CDI + 0.86% p.a., with semi-annual payment of principal
and interest, beginning on September 3, 2020.</FONT></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><FONT STYLE="letter-spacing: -0.05pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 18pt; text-align: justify"><FONT STYLE="letter-spacing: -0.05pt">On December 2020,
BID INVEST was raised, in the amount of R$ 950,000, as follows:</FONT></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><FONT STYLE="letter-spacing: -0.05pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 37%; padding-top: 1pt; line-height: 110%; font-family: Arial,sans-serif">&nbsp;</TD>
    <TD STYLE="width: 17%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center; border-bottom: Black 0.5pt solid">Value</P></TD>
    <TD STYLE="width: 23%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center; border-bottom: Black 0.5pt solid">Maturity</P></TD>
    <TD STYLE="width: 23%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center; border-bottom: Black 0.5pt solid">Remuneration</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 1pt; line-height: 110%; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">Tranche &ndash; Medium Term</FONT></TD>
    <TD STYLE="padding-top: 1pt; text-align: center; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">R$ 442,000</FONT></TD>
    <TD STYLE="padding-top: 1pt; text-align: center; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">08/2029</FONT></TD>
    <TD STYLE="padding-top: 1pt; text-align: center; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">CDI+ 1.90 p.a.</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-top: 1pt; line-height: 110%; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">Tranche - Long Term</FONT></TD>
    <TD STYLE="padding-top: 1pt; text-align: center; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">R$ 508,000</FONT></TD>
    <TD STYLE="padding-top: 1pt; text-align: center; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">08/2034</FONT></TD>
    <TD STYLE="padding-top: 1pt; text-align: center; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">CDI+ 2.70 p.a.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 9.5pt Georgia,serif; margin: 0 0 6pt 14.2pt; text-align: justify"><FONT STYLE="letter-spacing: -0.05pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 45.8pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">The covenants agreed for the BID INVEST are:</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Georgia,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Georgia,serif; margin: 0 0 0 42.55pt; text-align: justify">- Net debt/adjusted EBITDA lower than or equal to 3.50;</P>

<P STYLE="font: 10pt Georgia,serif; margin: 0 0 0 42.55pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Georgia,serif; margin: 0 0 6pt 42.55pt; text-align: justify">- Adjusted EBITDA/paid financial expenses equal to or
higher than 2.35;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 3.8pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 18pt; text-align: justify">The Company should maintain for two (2) consecutive
quarters or not, for any four (4) consecutive quarters.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 3.8pt 0 14.2pt; text-align: justify">&nbsp;</P>






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    <!-- Field: /Page -->
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/110% Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 36pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><B>(iii)</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><B>Eurobonds</B></FONT></TD></TR></TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 3.8pt 0 14.2pt; text-align: justify">&nbsp;</P>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 18pt; text-align: justify">As of September 30, 2020, the early full amortization
of the loan, in the amount of R$ 1,910,124 (US$ 357,763 thousand), referring to principal plus charges, initially maturing in December
2020, was carried out.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 3.8pt 0 0; text-align: justify"><I>&nbsp;</I></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Leases</B></P>

<P STYLE="font: 12pt/110% Arial,sans-serif; margin: 0; text-align: justify; text-indent: 26.3pt">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company has work service agreements which includes specific
assets under lease terms. During the construction period, works are capitalized to intangible assets in progress and the lease amount
is recorded at the same proportion.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">After startup, the lease payment period starts (240 monthly installments),
whose amount is periodically restated by contracted price index.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The amounts payable for the right of use of assets are also
recorded in this line (Note 15 (j)).</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Financial commitments
- Covenants</B></P>

<P STYLE="font: 12pt/110% Arial,sans-serif; margin: 0; text-align: justify; text-indent: 58.75pt">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The table below shows the more restrictive covenants ratios as
of December 31, 2020.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 62%; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 38%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>Restrictive Ratios</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">Adjusted EBITDA / Adjusted Financial Expenses</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">Equal to or higher than 2.80</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">Adjusted Net Debt / Adjusted EBITDA</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">Equal to or lower than 3.80</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">Adjusted Total Debt / Adjusted EBITDA</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">Lower than 3.65</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">Other Onerous Debt<SUP>(1) </SUP>/ Adjusted EBITDA</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">Equal to or lower than 1.30</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">Adjusted Current Ratio</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">Higher than 1.00</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">EBITDA / Paid Financial Expenses</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">Equal to or higher than 2.35</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">Net Debt / Adjusted EBITDA</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; line-height: 110%">Equal to or lower than 3.50</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD COLSPAN="2" STYLE="padding-top: 6pt; padding-bottom: 1pt; text-align: justify; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(1)&nbsp;&nbsp;&nbsp;&ldquo;Other Onerous Debts&rdquo; correspond to the sum of pension obligations and health care plan, installment payment of tax debts and installment payment of debts with the electricity supplier.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">As of December 31, 2020 and 2019, the Company met the financial
debt covenants as set forth by its borrowing and financing agreements.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>



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    <!-- Field: /Page -->

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>(d) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Borrowings and
financing &ndash; Credit Limits</B></P>
<P STYLE="font: 12pt/110% Arial,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR>
    <TD STYLE="vertical-align: bottom; width: 74%; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%"><B>Agent</B></FONT></TD>
    <TD STYLE="vertical-align: top; width: 1%; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 25%; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%"><B>December 31, 2020</B></FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(in millions of reais (*))</FONT></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Brazilian Federal Savings Bank</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">1,485</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Brazilian Development Bank &ndash; BNDES</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">708</FONT></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Japan International Cooperation Agency &ndash; JICA</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">85</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Inter-American Development Bank &ndash; BID</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">1,506</FONT></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">International Bank for Reconstruction and Development - IBRD</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">1,296</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Other</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">51</FONT></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%"><B>TOTAL</B></FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1.5pt double; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%"><B>5,131</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">(*) Brazilian Central Bank&rsquo;s exchange sell rate as of December
30, 2020 (US$&nbsp;1.00 = R$ 5.1967; &yen;&nbsp;1.00 = R$ 0.05043).</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Financing resources contracted have specific purposes, which
have been released for the execution of their respective investments, according to the progress of the works.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"><B>18</B></TD><TD STYLE="text-align: justify"><B>Taxes recoverable/payable</B></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt/110% Arial,sans-serif; margin: 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><B>(a)</B></FONT><B><FONT STYLE="font-family: Times New Roman; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">Current assets</FONT></B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; width: 55%; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 22%; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>December 31, 2020</B></P></TD>
    <TD STYLE="padding-right: 5pt; width: 23%; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>December 31, 2019</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt/110% Frutiger Light,serif; white-space: nowrap; padding-right: 5pt; padding-left: 5pt; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%"><B>Recoverable taxes</B></FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="font: 10pt/110% Frutiger Light,serif; white-space: nowrap; padding-right: 5pt; padding-left: 5pt; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Income tax and social contribution</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">136,436</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Withholding income tax (IRRF) on financial investments</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">4,391</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">1,359</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Other federal taxes</FONT></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">18,281</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">3,471</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Total</FONT></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">22,672</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">141,266</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>




<!-- Field: Page; Sequence: 217 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Georgia; text-align: center">&nbsp;</TD></TR><TR><TD STYLE="font: 10pt Georgia; text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->89<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->
<P STYLE="font: 12pt/110% Arial,sans-serif; margin: 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><B>(b)</B></FONT><B><FONT STYLE="font-family: Times New Roman; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">Current liabilities</FONT></B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; width: 44%; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 28%; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>December 31, 2020</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 28%; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>December 31, 2019</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%"><B>Taxes and contributions payable</B></FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Income tax and social contribution</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">69,041</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Cofins and Pasep</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">92,601</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">94,027</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">INSS (social security contribution)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">37,599</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">39,404</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">IRRF (withholding income tax)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">21,287</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">69,932</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Other</FONT></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">45,291</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">46,955</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Total</FONT></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">266,819</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">250,318</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"><B>19</B></TD><TD STYLE="text-align: justify"><B>Deferred taxes and contributions</B></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 12pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><B>(a)</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><B>Statement of financial position details</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; width: 52%; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 24%; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>December 31, 2020</B></P></TD>
    <TD STYLE="padding-right: 5pt; width: 24%; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>December 31, 2019</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt"><B>Deferred income tax assets </B></FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Provisions</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; text-indent: -2.85pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">436,445</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; text-indent: -2.85pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">366,673</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Frutiger Light,serif; white-space: nowrap; padding-right: 5pt; padding-left: 5pt; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Pension obligations - G1</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">154,498</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">157,998</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Donations of underlying asset on concession agreements</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">50,142</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">51,818</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Credit losses</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">155,719</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">145,622</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Other</FONT></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">134,932</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">183,147</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Total deferred tax assets</FONT></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">931,736</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">905,258</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt"><B>Deferred income tax liabilities</B></FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Temporary difference on concession of intangible asset</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(388,675)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(408,732)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Capitalization of borrowing costs</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(390,211)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(409,236)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Profit on supply to government entities</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(356,513)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(372,289)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Actuarial gain/loss &ndash; G1 Plan </FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(48,979)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(54,222)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Construction margin</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(48,843)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(83,399)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Borrowing costs</FONT></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(19,231)</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(11,376)</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Total deferred tax liabilities</FONT></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(1,252,452)</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(1,339,254)</P></TD></TR>

<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; width: 52%; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; width: 24%; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 24%; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Deferred tax assets (liabilities), net</FONT></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">(320,716)</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">(433,996)</P></TD></TR>
  </TABLE>
<!-- Field: Page; Sequence: 218 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Georgia; text-align: center">&nbsp;</TD></TR><TR><TD STYLE="font: 10pt Georgia; text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->90<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->


<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify"><B>(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Realization</B></P>

<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 44%; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 28%; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>December 31, 2020</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 28%; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>December 31, 2019</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt"><B>Deferred income tax assets </B></FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">to be realized within 12 months</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; text-indent: -2.85pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">263,580</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; text-indent: -2.85pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">189,740</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font: 10pt Frutiger Light,serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">to be realized after one year</FONT></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; border-bottom: Black 1pt solid; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">668,156</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; border-bottom: Black 1pt solid; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">715,518</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Total deferred tax asset</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">931,736</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">905,258</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt"><B>Deferred income tax liabilities</B></FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">to be realized within 12 months</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; text-indent: -2.85pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(31,388)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; text-indent: -2.85pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(35,954)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font: 10pt Frutiger Light,serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">to be realized after one year</FONT></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(1,221,064)</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">

    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(1,303,300)</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Total deferred tax liabilities</FONT></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(1,252,452)</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(1,339,254)</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Deferred tax liability</FONT></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">(320,716)</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">(433,996)</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify"><B>(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Changes</B></P>

<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 43%; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%"><B>Deferred income tax assets</B></FONT></TD>
    <TD STYLE="width: 19%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><B>December 31, <BR>
2019</B></P></TD>
    <TD STYLE="width: 19%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><B>Net change</B></P></TD>
    <TD STYLE="width: 19%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><B>December 31, <BR>
2020</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Provisions</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">366,673</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">69,772</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%; text-indent: -2.85pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">436,445</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Pension obligations - G1</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">157,998</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(3,500) </FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">154,498</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Donations of underlying asset on concession agreements</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">51,818</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(1,676) </FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">50,142</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Credit losses</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">145,622</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">10,097</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">155,719</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Other</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">183,147</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">(48,215)</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">134,932</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Total</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">905,258</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">26,478</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">931,736</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%"><B>Deferred income tax liabilities</B></FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Temporary difference on concession of intangible asset</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(408,732)</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">20,057</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(388,675)</FONT></TD></TR>

<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 43%; padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Capitalization of borrowing costs</FONT></TD>
    <TD STYLE="width: 19%; padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(409,236)</FONT></TD>
    <TD STYLE="width: 19%; padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">19,025</FONT></TD>
    <TD STYLE="width: 19%; padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(390,211)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Profit on supply to governmental entities</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(372,289)</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">15,776</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(356,513)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Actuarial (gain)/loss &ndash; G1</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(54,222)</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">5,243</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(48,979)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Construction margin</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(83,399)</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">34,556</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(48,843)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Borrowing costs</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">(11,376)</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">(7,855)</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">(19,231)</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Total</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">(1,339,254)</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">86,802</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">(1,252,452)</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Deferred tax liabilities, net</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double">(433,996)</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double">113,280</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double">(320,716)</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<!-- Field: Page; Sequence: 219 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Georgia; text-align: center">&nbsp;</TD></TR><TR><TD STYLE="font: 10pt Georgia; text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->91<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify"></P>

<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 53%; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%"><B>Deferred income tax assets</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 15%; padding-right: 5.4pt; padding-left: 5.4pt">


    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right"><B>December 31, </B></P>
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right"><B>2018</B></P>
</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 15%; padding-right: 5.4pt; padding-left: 5.4pt">


    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right"><B>Net </B></P>
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right"><B>change </B></P>
</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 15%; padding-right: 5.4pt; padding-left: 5.4pt">


    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right"><B>December 31,</B></P>
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right"><B>2019</B></P>
</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Provisions</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">337,833</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">28,840</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%; text-indent: -2.85pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">366,673</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Pension obligations - G1</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">157,044</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">954</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">157,998</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Donations of underlying asset on concession agreements</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">54,131</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(2,313)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">51,818</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Credit losses</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">197,920</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(52,298)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">145,622</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Other</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">186,887</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">(3,740)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">183,147</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Total</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">933,815</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">(28,557)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">905,258</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%"><B>Deferred income tax liabilities</B></FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Temporary difference on concession of intangible asset</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(433,842)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">25,110</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(408,732)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Capitalization of borrowing costs</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(420,978)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">11,742</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(409,236)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Profit on supply to governmental entities</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(206,978)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(165,311)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(372,289)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Actuarial (gain)/loss &ndash; G1</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(36,430)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(17,792)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(54,222)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Construction margin</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(86,164)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">2,765</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(83,399)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 2.85pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Borrowing costs</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">(10,665)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">(711)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">(11,376)</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Total</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">(1,195,057)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">(144,197)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">(1,339,254)</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Deferred tax assets (liabilities), net</FONT></TD>
    <TD STYLE="border-bottom: Black 2pt double; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">(261,242)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2pt double; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">(172,754)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2pt double; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">(433,996)</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>



<!-- Field: Page; Sequence: 220 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Georgia; text-align: center">&nbsp;</TD></TR><TR><TD STYLE="font: 10pt Georgia; text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->92<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt Arial,sans-serif; margin: 0">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 53%; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%"><B>Deferred income tax assets</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 15%; padding-right: 5pt; padding-left: 5pt">


    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right"><B>December 31, </B></P>
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right"><B>2017</B></P>
</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 15%; padding-right: 5pt; padding-left: 5pt">


    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right"><B>Net </B></P>
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right"><B>change </B></P>
</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 15%; padding-right: 5pt; padding-left: 5pt">


    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right"><B>December 31,</B></P>
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right"><B>2018</B></P>
</TD></TR>

<TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Provisions</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">482,863</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(145,030)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%; text-indent: -2.85pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">337,833</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Pension obligations - G1</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">165,503</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(8,459)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">157,044</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Donations of underlying asset on concession agreements</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">55,112</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(981)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">54,131</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Credit losses</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">199,063</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(1,143)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">197,920</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Other</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">151,562</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">35,325</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">186,887</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Total</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">1,054,103</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">(120,288)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">933,815</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%"><B>Deferred income tax liabilities</B></FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Temporary difference on concession of intangible asset</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(460,177)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">26,335</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(433,842)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Capitalization of borrowing costs</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(415,379)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(5,599)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(420,978)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Profit on supply to governmental entities</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(76,705)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(130,273)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(206,978)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Actuarial (gain)/loss &ndash; G1</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(36,538)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">108</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(36,430)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Construction margin</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(88,947)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">2,783</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(86,164)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Borrowing costs</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">(13,111)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">2,446</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">(10,665)</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Total</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">(1,090,857)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">(104,200)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">(1,195,057)</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Deferred tax assets (liabilities), net</FONT></TD>
    <TD STYLE="border-bottom: Black 2pt double; padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">(36,754)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2pt double; padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">(224,488)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2pt double; padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">(261,242)</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 53%; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 15%; padding-right: 5.4pt; padding-left: 5.4pt">


    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right"><B>December 31, </B></P>
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right"><B>2020</B></P>
</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 15%; padding-right: 5.4pt; padding-left: 5.4pt">


    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right"><B>December 31, </B></P>
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right"><B>2019</B></P>
</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 15%; padding-right: 5.4pt; padding-left: 5.4pt">


    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right"><B>December 31, </B></P>
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right"><B>2018</B></P>
</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Opening balance </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(433,996)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(261,242)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(36,754)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Net change in the year:</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">&nbsp;- corresponding entry to the income statement </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">108,037</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(154,962)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(224,596)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">&nbsp;- corresponding entry to valuation adjustments to equity (Note 21 (b))</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">5,243</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">(17,792)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">108</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Total net change</FONT></TD>
    <TD STYLE="border-bottom: Black 2pt double; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">113,280</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2pt double; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">(172,754)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2pt double; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">(224,488)</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Closing balance </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(320,716)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(433,996)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(261,242)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>


<!-- Field: Page; Sequence: 221 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Georgia; text-align: center">&nbsp;</TD></TR><TR><TD STYLE="font: 10pt Georgia; text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->93<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify"><B>(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Reconciliation of
the effective tax rate</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The amounts recorded as income tax and social contribution expenses
in the financial statements are reconciled to the statutory rates, as shown below:</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 11pt/110% Arial,sans-serif; white-space: nowrap; width: 45%; padding-right: 5pt; padding-left: 5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; width: 19%; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>December 31, 2020</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 18%; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>December 31, 2019</B></P></TD>
    <TD STYLE="padding-right: 5pt; width: 18%; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>December 31, 2018</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Profit before income taxes</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">1,326,002</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">4,677,942</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">3,912,319</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Statutory rate</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 0 2.4pt; text-align: right; border-bottom: Black 0.5pt solid">34%</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 0 2.4pt; text-align: right; border-bottom: Black 0.5pt solid">34%</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 0 2.4pt; text-align: right; border-bottom: Black 0.5pt solid">34%</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Estimated expense at statutory rate</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(450,841)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(1,590,500)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(1,330,186)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding: 1pt 5pt 2.4pt; white-space: nowrap; line-height: 110%; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Tax benefit of interest on equity</FONT></TD>
    <TD STYLE="padding: 1pt 5pt 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">126,604</FONT></TD>
    <TD STYLE="padding: 1pt 5pt 2.4pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">312,339</FONT></TD>
    <TD STYLE="padding: 1pt 5pt 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">264,816</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; line-height: 110%; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Permanent differences</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="font: 11pt/110% Arial,sans-serif; white-space: nowrap; padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">&#9;Provision &ndash; Law 4,819/1958 &ndash; G0 (i)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(37,675)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(44,426)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(46,544)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 11pt/110% Arial,sans-serif; white-space: nowrap; padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">&#9;Donations</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(8,672)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(19,888)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(13,068)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="font: 11pt/110% Arial,sans-serif; white-space: nowrap; padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">&#9;Other differences</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 0 2.4pt; text-align: right; border-bottom: Black 0.5pt solid">17,900</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 0 2.4pt; text-align: right; border-bottom: Black 0.5pt solid">32,050</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 0 2.4pt; text-align: right; border-bottom: Black 0.5pt solid">47,731</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 11pt/110% Arial,sans-serif; white-space: nowrap; padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="font: 11pt/110% Arial,sans-serif; white-space: nowrap; padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Income tax and social contribution</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 0 2.4pt; text-align: right; border-bottom: Black 1.5pt double">(352,684)</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 0 2.4pt; text-align: right; border-bottom: Black 1.5pt double">(1,310,425)</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 0 2.4pt; text-align: right; border-bottom: Black 1.5pt double">(1,077,251)</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 11pt/110% Arial,sans-serif; white-space: nowrap; padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="font: 11pt/110% Arial,sans-serif; white-space: nowrap; padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Current income tax and social contribution</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(460,721)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(1,155,463)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(852,655)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 11pt/110% Arial,sans-serif; white-space: nowrap; padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Deferred income tax and social contribution</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">108,037</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(154,962)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(224,596)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="font: 11pt/110% Arial,sans-serif; white-space: nowrap; padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Effective rate</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">27%</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">28%</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-bottom: 2.4pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">28%</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 36pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">(i)</FONT></TD><TD><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">Permanent difference related to the provision for actuarial liability (Note
21 (b) (ii)).</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Georgia,serif; margin: 0 0 0 36pt">&nbsp;</P>


<!-- Field: Page; Sequence: 222 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Georgia; text-align: center">&nbsp;</TD></TR><TR><TD STYLE="font: 10pt Georgia; text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->94<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"><B>20</B></TD><TD STYLE="text-align: justify"><B>Provisions</B></TD></TR></TABLE><P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0pt; text-align: justify"><B>&#9;(a)&#9;Lawsuits and proceedings that
resulted in provisions</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0pt; text-align: justify"><B>(I) Statement of financial position details</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company is party to a number of legal claims and administrative
proceedings arising from the normal course of business, including civil, tax, labor and environmental matters. Management recognizes provisions
in the financial statements consistently with the recognition and measurement criteria established in Note 3.14. The ultimate timing and
amounts of the payments depends on the outcome of the court cases.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 2.85pt 0 0"><B>&nbsp;</B></P>
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 2.85pt 0 0"><B>&nbsp;</B></P></TD>
    <TD COLSPAN="3" STYLE="padding-right: 5pt; border-top: Black 1pt solid; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>December 31, 2020</B></P></TD>
    <TD STYLE="padding-left: 5pt; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-right: 5pt; border-top: Black 1pt solid; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>December 31, 2019</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 5pt; white-space: nowrap; width: 33%; padding-right: 5pt; font-family: Arial,sans-serif; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; width: 11%; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Provisions</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 11%; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Escrow deposits</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 11%; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Provisions net of deposits</B></P></TD>
    <TD STYLE="padding-left: 5pt; width: 1%; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; width: 11%; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Provisions</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 11%; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Escrow deposits</B></P></TD>
    <TD STYLE="padding-right: 5pt; width: 11%; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Provisions net of deposits</B></P></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="padding-left: 5pt; white-space: nowrap; vertical-align: bottom; padding-right: 5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Customer claims (i)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; line-height: 110%; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">160,705</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; line-height: 110%; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(10,553)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; line-height: 110%; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">150,152</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; line-height: 110%; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; line-height: 110%; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">253,665</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; line-height: 110%; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(9,973)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; line-height: 110%; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">243,692</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="padding-left: 5pt; white-space: nowrap; vertical-align: bottom; padding-right: 5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Supplier claims&nbsp;&nbsp;(ii)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">410,734</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(358)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">410,376</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">153,654</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(298)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">153,356</FONT></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="padding-left: 5pt; white-space: nowrap; vertical-align: bottom; padding-right: 5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Other civil claims (iii)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">86,083</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(2,505)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">83,578</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">93,910</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(16,496)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">77,414</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="padding-left: 5pt; white-space: nowrap; vertical-align: bottom; padding-right: 5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Tax claims (iv)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">59,678</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(2,410)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">57,268</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">59,143</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(3,518)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">55,625</FONT></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="padding-left: 5pt; white-space: nowrap; vertical-align: bottom; padding-right: 5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Labor claims (v)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">316,880</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(15,503)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">301,377</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">325,129</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(12,329)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">312,800</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="padding-left: 5pt; white-space: nowrap; vertical-align: bottom; padding-right: 5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Environmental claims (vi)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">249,582</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(31)</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">249,551</P></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; vertical-align: bottom; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">192,950</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; vertical-align: bottom; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(29)</P></TD>
    <TD STYLE="padding-right: 5pt; vertical-align: bottom; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">192,921</P></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="padding-left: 5pt; white-space: nowrap; vertical-align: bottom; padding-right: 5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Total</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">1,283,662</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">(31,360)</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">1,252,302</P></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; vertical-align: bottom; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">1,078,451</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; vertical-align: bottom; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">(42,643)</P></TD>
    <TD STYLE="padding-right: 5pt; vertical-align: bottom; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">1,035,808</P></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="padding-left: 5pt; white-space: nowrap; vertical-align: bottom; padding-right: 5pt; font-family: Arial,sans-serif; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="padding-left: 5pt; white-space: nowrap; vertical-align: bottom; padding-right: 5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Current</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">760,209</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">760,209</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">550,247</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">550,247</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="padding-left: 5pt; white-space: nowrap; vertical-align: bottom; padding-right: 5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Noncurrent</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">523,453</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(31,360)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">492,093</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">528,204</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(42,643)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">485,561</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>


<!-- Field: Page; Sequence: 223 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Georgia; text-align: center">&nbsp;</TD></TR><TR><TD STYLE="font: 10pt Georgia; text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->95<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt/110% Arial,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0pt; text-align: justify"><B>(II) Changes</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify; text-indent: 1cm"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 23%; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 12%">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; "><B>December 31, 2019</B></P></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 12%">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; "><B>Additional provisions</B></P></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 12%">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; "><B>Interest and inflation adjustment</B></P></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 12%">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; "><B>Use of</B></P>
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right"><B>the</B></P>
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right"><B>accrual</B></P></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 12%; padding-right: 5.4pt; padding-left: 5.4pt">

    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right"><B>Amounts not used</B></P>
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right"><B>(reversal)</B></P>
</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 12%; padding-right: 5.4pt; padding-left: 5.4pt">


    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right"><B>December 31,</B></P>
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right"><B>2020</B></P>
</TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Customer claims (i)</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">253,665</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">16,465</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">19,638</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(78,640)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(50,423)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">160,705</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Supplier claims&nbsp;&nbsp;(ii)</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">153,654</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">149,566</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">201,259</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(68,801)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(24,944)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">410,734</FONT></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Other civil claims (iii)</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">93,910</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">15,944</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">11,109</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(23,009)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(11,871)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">86,083</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Tax claims (iv)</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">59,143</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">4,333</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">2,737</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(1,875)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(4,660)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">59,678</FONT></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Labor claims (v)</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">325,129</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">61,782</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">35,541</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(61,039)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(44,533)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">316,880</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Environmental claims (vi)</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">192,950</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">35,392</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">27,718</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">-</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">(6,478)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">249,582</P></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Subtotal</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">1,078,451</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">283,482</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">298,002</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(233,364)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(142,909)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">1,283,662</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Escrow deposits</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">(42,643)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">(12,907)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">(2,225)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">18,675</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">7,740</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">(31,360)</P></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Total</FONT></TD>
    <TD STYLE="border-bottom: Black 2pt double; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">1,035,808</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2pt double; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">270,575</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2pt double; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">295,777</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2pt double; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">(214,689)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2pt double; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">(135,169)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2pt double; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">1,252,302</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify; text-indent: 1cm"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 23%; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 12%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; "><B>December 31, 2018</B></P></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 12%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; "><B>Additional provisions</B></P></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 12%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; "><B>Interest and inflation adjustment</B></P></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 12%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; "><B>Use of the accrual</B></P></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 12%; padding-right: 5.4pt; padding-left: 5.4pt">


    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right"><B>Amounts not used</B></P>
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right"><B>(reversal)</B></P>
</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 12%; padding-right: 5.4pt; padding-left: 5.4pt">


    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right"><B>December 31,</B></P>
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right"><B>2019</B></P>
</TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Customer claims (i)</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">290,649</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">57,314</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">53,929</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(99,379)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(48,848)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">253,665</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Supplier claims&nbsp;&nbsp;(ii)</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">67,985</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">54,223</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">102,686</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(42,948)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(28,292)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">153,654</FONT></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Other civil claims (iii)</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">98,302</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">28,888</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">18,713</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(9,766)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(42,227)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">93,910</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Tax claims (iv)</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">63,335</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">11,821</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">2,918</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(4,982)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(13,949)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">59,143</FONT></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Labor claims (v)</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">302,935</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">167,995</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">61,483</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(112,084)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(95,200)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">325,129</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Environmental claims (vi)</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">170,419</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">42,198</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">24,358</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">(312)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">(43,713)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">192,950</P></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Subtotal</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">993,625</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">362,439</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">264,087</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(269,471)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(272,229)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">1,078,451</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Escrow deposits</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">(100,763)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">(14,051)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">(11,844)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">19,191</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">64,824</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">(42,643)</P></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Total</FONT></TD>
    <TD STYLE="border-bottom: Black 2pt double; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">892,862</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2pt double; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">348,388</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2pt double; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">252,243</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2pt double; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">(250,280)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2pt double; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">(207,405)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2pt double; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">1,035,808</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>


<!-- Field: Page; Sequence: 224 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Georgia; text-align: center">&nbsp;</TD></TR><TR><TD STYLE="font: 10pt Georgia; text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->96<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt Arial,sans-serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 23%; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 12%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; "><B>December 31, 2017</B></P></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 12%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; "><B>Additional provisions</B></P></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 12%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; "><B>Interest and inflation adjustment</B></P></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 12%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; "><B>Use of the accrual</B></P></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 12%; padding-right: 5.4pt; padding-left: 5.4pt">


    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right"><B>Amounts not used</B></P>
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right"><B>(reversal)</B></P>
</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 12%; padding-right: 5.4pt; padding-left: 5.4pt">


    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right"><B>December 31,</B></P>
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right"><B>2018</B></P>
</TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Customer claims (i)</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">438,619</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">29,732</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">40,749</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(141,421)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(77,030)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">290,649</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Supplier claims&nbsp;&nbsp;(ii)</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">332,037</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">36,100</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">21,161</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(308,253)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(13,060)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">67,985</FONT></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Other civil claims (iii)</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">114,544</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">22,578</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">12,939</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(16,146)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(35,613)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">98,302</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Tax claims (iv)</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">77,100</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">10,763</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">4,157</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(2,490)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(26,195)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">63,335</FONT></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Labor claims (v)</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">299,842</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">83,499</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">32,290</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(44,900)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(67,796)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">302,935</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Environmental claims (vi)</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">160,446</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">33,392</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">18,294</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">(115)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">(41,598)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">170,419</P></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Subtotal</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">1,422,588</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">216,064</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">129,590</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(513,325)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(261,292)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">993,625</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Escrow deposits</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">(344,384)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">(53,205)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">(5,533)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">269,248</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">33,111</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">(100,763)</P></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Total</FONT></TD>
    <TD STYLE="border-bottom: Black 2pt double; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">1,078,204</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2pt double; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">162,859</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2pt double; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">124,057</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2pt double; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">(244,077)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2pt double; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">(228,181)</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2pt double; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; ">892,862</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Lawsuits deemed
as contingent liabilities</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">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,
net of escrow deposits, are represented as follows:</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 54%; font-family: Arial,sans-serif; text-align: right; line-height: 110%; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 23%; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.75pt solid"><B>December 31, 2020</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 23%; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.75pt solid"><B>December 31, 2019</B></P></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; vertical-align: bottom; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Customer claims (i)</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">110,508</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">86,061</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; vertical-align: bottom; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Supplier claims&nbsp;&nbsp;(ii)</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">1,350,308</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">1,986,736</FONT></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; vertical-align: bottom; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Other civil claims (iii)</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">758,800</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">679,623</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; vertical-align: bottom; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Tax claims (iv)</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">1,253,636</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">1,184,811</FONT></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; vertical-align: bottom; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Labor claims (v)</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">1,005,648</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">631,364</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; vertical-align: bottom; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Environmental claims (vi)</FONT></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; vertical-align: bottom; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.75pt solid">5,981,837</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.75pt solid">4,864,894</P></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; vertical-align: bottom; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Total</FONT></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; vertical-align: bottom; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 2.25pt double">10,460,737</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 2.25pt double">9,433,489</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Explanation on
the nature of main classes of lawsuits</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 28.35pt"></TD><TD STYLE="width: 36pt"><B>(i)</B></TD><TD STYLE="text-align: justify"><B>Customer claims </B></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 38.25pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Approximately 690 lawsuits (680 as of December 31, 2019) were
filed by commercial customers, who claim that their tariffs should correspond to other consumer categories, and 310 lawsuits (320 as of
December 31, 2019) 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 30 lawsuits (30 as of December 31, 2019) in which customers plead the reduction in tariff
under the category as &ldquo;Social Welfare Entity&rdquo;. The R$&nbsp;93,540 decrease in the lawsuits deemed as contingent liabilities
was mainly due to the revisions of expectations arising from court decisions in the period.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/110% Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 28.35pt"></TD><TD STYLE="width: 36pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><B>(ii)</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><B>Supplier claims</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">These lawsuits include lawsuits filed by some suppliers alleging
underpayment of monetary restatements and the economic and financial imbalance of the agreements, and are in progress at different courts.
The R$ 257,020 increase in accrued lawsuits was mainly due to revisions of expectations arising from court decisions in the period. The
R$ 636,428 decrease in lawsuits deemed as contingent liabilities is mainly due to updates and revisions of expectations arising on lawsuits
in progress.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/110% Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 28.35pt"></TD><TD STYLE="width: 36pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><B>(iii)</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><B>Other civil claims</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">These mainly refer to indemnities for property damage, pain and
suffering, and loss of profits allegedly caused to third parties, such as vehicle accidents, claims, challenges on the methodology to
collect tariffs, among others, filed at different court levels.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/110% Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 28.35pt"></TD><TD STYLE="width: 36pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><B>(iv)</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><B>Tax claims</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Tax claims refer mainly to issues related to tax collections
and fines in general challenged due to disagreements regarding notification or differences in the interpretation of legislation by the
Company's Management, that were accrued and others that were deemed as contingent liabilities. The R$ 68,825 increase in lawsuits deemed
as contingent liabilities was mainly due to updates and revisions of expectations arising on lawsuits in progress.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The municipality of S&atilde;o Paulo, through law, revoked the
services tax exemption which until then the company withheld and thereafter issued tax deficiency notices related to the sewage service
and ancillary activities, in the updated amount of R$ 731,809
(R$ 664,669 as of December 31, 2019), which currently are subject-matter of three Tax Foreclosures. SABESP filed a writ of mandamus against
this revocation, which was rejected. Writs of prevention and actions for annulment were also filed, aiming the suspension of enforceability
of credits and the annulment of tax deficiency notices, as it understands that notwithstanding the exemption revocation, the sewage activities
and ancillary activities are not included in the list of activities subject to taxation by municipality. The appellate decision was favorable
to the Company. The Municipality&rsquo;s special and extraordinary appeal is still pending. The Company deemed the proceeding as contingent
liability.</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->


<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/110% Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 28.35pt"></TD><TD STYLE="width: 36pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><B>(v)</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><B>Labor claims</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company is a party to a number of 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, which are at various court levels. The R$ 374,284 increase in lawsuits deemed as contingent liabilities
was mainly due to updates and revisions of expectations arising on lawsuits in progress.</P>

<P STYLE="font: 10pt/115% Georgia,serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/110% Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 28.35pt"></TD><TD STYLE="width: 36pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><B>(vi)</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><B>Environmental claims</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">These refer to several administrative proceedings and lawsuits
filed by government entities, including Companhia Ambiental do Estado de S&atilde;o Paulo &ndash; CESTESB and the Public Prosecution Office
of the State of S&atilde;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 R$ 56,630 increase in accrued lawsuits
are mainly due to revisions of expectations arising from court decisions in the period. The 1,116,943 increases in lawsuits deemed as
contingent liabilities, are mainly due to updates and revision of estimates on lawsuits in progress in the period.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Among the main lawsuits the Company is involved, there are public
civil actions the subject-matters of which are: a) sentence SABESP to restrain itself from discharging or releasing sewage without due
treatment; b) invest in the water and sewage treatment system of the municipality, under the penalty of paying a fine; c) payment of indemnity
due to environmental damages, amongst others.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other concession-related
legal proceedings </B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company is a party to concessions-related legal
proceedings, where it challenges compensatory issues for the resumption of sanitation services by some municipalities or by the
right to continue operating said services.</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt/110% Arial,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The amount recorded as indemnities receivable in noncurrent assets,
referring to municipalities of Cajobi, Macatuba, &Aacute;lvares Florence, Emba&uacute;ba, Ara&ccedil;oiaba da Serra and Itapira was R$
27,539 as December 31, 2020 (R$ 114,335 as of December 31, 2019), with allowance for doubtful accounts in the full amount recorded. None
of the above-mentioned municipalities are operated by the Company. When a municipality is awarded a final an unappealable favorable sentence,
allowing it to repossess sanitation service assets and operations, the Brazilian legislation provides for the indemnity of the Company&rsquo;s
investments.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 21.3pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Environmental
lawsuits with settlements</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">In 2020, the Company executed a consent decree in the amount
of R$ 272,055. Of this amount, R$&nbsp;270,505 corresponds to the performance of works and R$ 1,550 to environmental compensations, the
latter being recorded as &ldquo;other liabilities&rdquo;.</P>

<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>(f) Guarantee insurance for escrow deposit</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">On May 25, 2020, the Company renewed the insurance for policy
issuance, thus contracting guarantee insurance for escrow deposit, in the amount of R$ 500.0oo, for one year. Such insurance will be used
to settle legal claims instead of having immediate cash disbursement by the Company, such insurance is used until the conclusion of these
proceedings limited to up to five years.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">In 2020, the Company used R$ 121,469 of the guarantee insurance
(R$ 126,385 in 2019), of which R$ 81,635 from the current contract with an outstanding amount of R$ 418,365 from the current contract.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"><B>21</B></TD><TD STYLE="text-align: justify"><B>Employees benefits </B></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Health plan &ndash;
Medical Assistance</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Since August 1, 2019, the new health plans managed by Funda&ccedil;&atilde;o
CESP (VIVEST), which replaced the previous health plans managed by SABESPREV, have been in effect.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Benefits are now paid after the event, free of choice,
sponsored by contributions of SABESP and the employees is as follows: Company: 7.79% (December 31, 2019 &ndash; 9.3%) on average, of
gross payroll, totaling R$ 212,681 in 2019 (R$ 237,898 in 2019).</P>


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    <!-- Field: /Page -->


<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pension plan
liabilities</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company has Post-Employment Benefit Plans in the following
modalities: Defined Benefit (BD) &ndash; G1 (i) and G0 (ii); Defined Contribution (CD) &ndash; Sabesprev Mais (iii) and VIVEST (iv). The
reconciliation of costs and expenses with such plans is shown in item (v).</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B><U>Statements of defined benefit plans</U></B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>Summary of pension obligations &ndash; Liabilities</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2020</B></P></TD>
    <TD COLSPAN="3" STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2019</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; width: 39%; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>G1 Plan</B></P></TD>
    <TD STYLE="width: 10%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>G0 Plan</B></P></TD>
    <TD STYLE="width: 10%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>Total</B></P></TD>
    <TD STYLE="width: 10%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>G1 Plan</B></P></TD>
    <TD STYLE="width: 10%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>G0 Plan</B></P></TD>
    <TD STYLE="width: 11%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>Total</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Present value of the defined benefit obligations</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">(3,112,980)</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">(2,549,541)</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">(5,662,521)</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">(3,067,094)</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">(3,046,255)</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">(6,113,349)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Fair value of the plan&rsquo;s assets</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">2,793,927</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">2,793,927</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">2,752,417</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">2,752,417</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Total pension plan liabilities (deficit)</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double">(319,053)</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double">(2,549,541)</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double">(2,868,594)</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double">(314,677)</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double">(3,046,255)</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double">(3,360,932)</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>Changes in Liabilities</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; line-height: 110%">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 2.4pt 0; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2020</B></P></TD>
    <TD COLSPAN="3" STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 2.4pt 0; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2019</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; width: 37%; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; width: 11%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 2.4pt 0; text-align: center; border-bottom: Black 0.5pt solid"><B>G1 Plan</B></P></TD>
    <TD STYLE="white-space: nowrap; width: 10%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 2.4pt 0; text-align: center; border-bottom: Black 0.5pt solid"><B>G0 Plan</B></P></TD>
    <TD STYLE="width: 11%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 2.4pt 0; text-align: center; border-bottom: Black 0.5pt solid"><B>Total</B></P></TD>
    <TD STYLE="white-space: nowrap; width: 10%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 2.4pt 0; text-align: center; border-bottom: Black 0.5pt solid"><B>G1 Plan</B></P></TD>
    <TD STYLE="white-space: nowrap; width: 11%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 2.4pt 0; text-align: center; border-bottom: Black 0.5pt solid"><B>G0 Plan</B></P></TD>
    <TD STYLE="width: 10%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 2.4pt 0; text-align: center; border-bottom: Black 0.5pt solid"><B>Total</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Plan&rsquo;s liabilities</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Defined benefit obligation, beginning of the year</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(3,067,094)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(3,046,255)</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(6,113,349)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(2,532,338)</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(2,606,107)</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(5,138,445)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Current service cost</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(40,404)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(40,404)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(47,001)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(227,367)</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(274,368)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Interest costs</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(208,485)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(206,262)</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(414,747)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(224,429)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(224,429)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Actuarial (gains)/losses recorded as other comprehensive income</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">64,637</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">521,331</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">585,968</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(392,876)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(397,597)</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(790,473)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Benefits paid</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">138,366</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">181,645</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">320,011</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">129,550</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">184,816</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">314,366</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Defined benefit obligation, end of the year</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(3,112,980)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(2,549,541)</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(5,662,521)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(3,067,094)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(3,046,255)</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(6,113,349)</FONT></TD></TR>

<TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; line-height: 110%; width: 37%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Plan&rsquo;s assets</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%; width: 11%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%; width: 10%">&nbsp;</TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%; width: 11%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%; width: 10%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%; width: 11%">&nbsp;</TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%; width: 10%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Fair value of the plan&rsquo;s assets, beginning of the year</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">2,752,417</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">2,752,417</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">2,168,436</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">2,168,436</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Expected return of the plan&rsquo;s assets</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">187,317</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">187,317</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">192,965</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">192,965</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Company&rsquo;s contributions</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">36,010</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">36,010</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">36,968</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">36,968</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Participant&rsquo;s contributions</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">36,608</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">36,608</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">38,391</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">38,391</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Benefits paid</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(138,366)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(138,366)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(129,549)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">(129,549)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Actuarial gains/(losses) recorded as other comprehensive income</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">(80,059)</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">(80,059)</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">445,206</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">445,206</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Fair value of the plan&rsquo;s assets, end of the year</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">2,793,927</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">2,793,927</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">2,752,417</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">2,752,417</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-top: 2.4pt; padding-bottom: 2.4pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Total pension plan liabilities (deficit)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 1.5pt double">(319,053)</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 1.5pt double">(2,549,541)</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 1.5pt double">(2,868,594)</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 1.5pt double">(314,677)</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 1.5pt double">(3,046,255)</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 1.5pt double">(3,360,932)</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<!-- Field: Page; Sequence: 229 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Georgia; text-align: center">&nbsp;</TD></TR><TR><TD STYLE="font: 10pt Georgia; text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->101<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"></P>

<P STYLE="font: 10pt/107% Georgia,serif; margin: 0; text-align: justify"><B>Changes in equity - Other comprehensive income</B></P>

<P STYLE="font: 10pt/107% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/107% Georgia,serif; margin: 0; text-align: justify">Pursuant to IAS19, the Company recognizes gains/(losses), from
changes in actuarial assumptions under equity, such as equity valuation adjustments, as shown below:</P>

<P STYLE="font: 10pt/107% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2020</B></P></TD>
    <TD COLSPAN="3" STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2019</B></P></TD>
    <TD COLSPAN="3" STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2018</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 28%; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="width: 8%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>G1 Plan</B></P></TD>
    <TD STYLE="width: 8%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>G0 Plan</B></P></TD>
    <TD STYLE="width: 8%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>Total</B></P></TD>
    <TD STYLE="width: 8%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>G1 Plan</B></P></TD>
    <TD STYLE="width: 8%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>G0 Plan</B></P></TD>
    <TD STYLE="width: 8%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>Total</B></P></TD>
    <TD STYLE="width: 8%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>G1 Plan</B></P></TD>
    <TD STYLE="width: 8%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>G0 Plan</B></P></TD>
    <TD STYLE="width: 8%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>Total</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">Actuarial gains/(losses) on obligations</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">64,637</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">521,331</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">585,968</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">(392,876)</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">(397,597)</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">(790,473)</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">(114,188)</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">(10,783)</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">(124,971)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">Actuarial gains/(losses) recorded as other comprehensive income</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0 0 2pt; text-align: right; border-bottom: Black 0.5pt solid">(80,059)</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0 0 2pt; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0 0 2pt; text-align: right; border-bottom: Black 0.5pt solid">(80,059)</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0 0 2pt; text-align: right; border-bottom: Black 0.5pt solid">445,206</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0 0 2pt; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0 0 2pt; text-align: right; border-bottom: Black 0.5pt solid">445,206</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0 0 2pt; text-align: right; border-bottom: Black 0.5pt solid">113,869</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0 0 2pt; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0 0 2pt; text-align: right; border-bottom: Black 0.5pt solid">113,869</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">Total gains/(losses)</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">(15,422)</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">521,331</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">505,909</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">52,330</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">(397,597)</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">(345,267)</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">(319)</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">(10,783)</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">(11,102)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">Deferred income tax and social contribution </FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0 0 2pt; text-align: right; border-bottom: Black 0.5pt solid">5,243</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0 0 2pt; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0 0 2pt; text-align: right; border-bottom: Black 0.5pt solid">5,243</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0 0 2pt; text-align: right; border-bottom: Black 0.5pt solid">(17,792)</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0 0 2pt; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0 0 2pt; text-align: right; border-bottom: Black 0.5pt solid">(17,792)</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0 0 2pt; text-align: right; border-bottom: Black 0.5pt solid">108</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0 0 2pt; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0 0 2pt; text-align: right; border-bottom: Black 0.5pt solid">108</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">Equity valuation adjustments</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0 0 2pt; text-align: right; border-bottom: Black 1.5pt double">(10,179)</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0 0 2pt; text-align: right; border-bottom: Black 1.5pt double">521,331</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0 0 2pt; text-align: right; border-bottom: Black 1.5pt double">511,152</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0 0 2pt; text-align: right; border-bottom: Black 1.5pt double">34,538</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0 0 2pt; text-align: right; border-bottom: Black 1.5pt double">(397,597)</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0 0 2pt; text-align: right; border-bottom: Black 1.5pt double">(363,059)</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0 0 2pt; text-align: right; border-bottom: Black 1.5pt double">(211)</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0 0 2pt; text-align: right; border-bottom: Black 1.5pt double">(10,783)</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 0 0 2pt; text-align: right; border-bottom: Black 1.5pt double">(10,994)</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/107% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/107% Georgia,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>


<!-- Field: Page; Sequence: 230 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Georgia; text-align: center">&nbsp;</TD></TR><TR><TD STYLE="font: 10pt Georgia; text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->102<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt/107% Georgia,serif; margin: 0; text-align: justify"><B>The amounts recognized in the year are as follows:</B></P>

<P STYLE="font: 10pt/107% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2020</B></P></TD>
    <TD COLSPAN="3" STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2019</B></P></TD>
    <TD COLSPAN="3" STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2018</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; width: 28%; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="width: 8%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0; text-align: center; border-bottom: Black 0.5pt solid"><B>G1 Plan</B></P></TD>
    <TD STYLE="width: 8%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0; text-align: center; border-bottom: Black 0.5pt solid"><B>G0 Plan</B></P></TD>
    <TD STYLE="width: 8%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0; text-align: center; border-bottom: Black 0.5pt solid"><B>Total</B></P></TD>
    <TD STYLE="width: 8%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0; text-align: center; border-bottom: Black 0.5pt solid"><B>G1 Plan</B></P></TD>
    <TD STYLE="width: 8%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0; text-align: center; border-bottom: Black 0.5pt solid"><B>G0 Plan</B></P></TD>
    <TD STYLE="width: 8%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0; text-align: center; border-bottom: Black 0.5pt solid"><B>Total</B></P></TD>
    <TD STYLE="width: 8%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0; text-align: center; border-bottom: Black 0.5pt solid"><B>G1 Plan</B></P></TD>
    <TD STYLE="width: 8%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0; text-align: center; border-bottom: Black 0.5pt solid"><B>G0 Plan</B></P></TD>
    <TD STYLE="width: 8%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0; text-align: center; border-bottom: Black 0.5pt solid"><B>Total</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-bottom: 1pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">Cost of service, net</FONT></TD>
    <TD STYLE="padding-top: 1pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">4,608</FONT></TD>
    <TD STYLE="padding-top: 1pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="padding-top: 1pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">4,608</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">8,609</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">227,367</FONT></TD>
    <TD STYLE="padding-top: 1pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">235,976</FONT></TD>
    <TD STYLE="padding-top: 1pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">(22,431)</FONT></TD>
    <TD STYLE="padding-top: 1pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">232,248</FONT></TD>
    <TD STYLE="padding-top: 1pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">209,817</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-bottom: 1pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">Interest cost rates</FONT></TD>
    <TD STYLE="padding-top: 1pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">208,485</FONT></TD>
    <TD STYLE="padding-top: 1pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">206,262</FONT></TD>
    <TD STYLE="padding-top: 1pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">414,747</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">224,429</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="padding-top: 1pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">224,429</FONT></TD>
    <TD STYLE="padding-top: 1pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">213,201</FONT></TD>
    <TD STYLE="padding-top: 1pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="padding-top: 1pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">213,201</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-bottom: 1pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">Expected return on the plan&rsquo;s assets</FONT></TD>
    <TD STYLE="padding-top: 1pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">(187,317)</FONT></TD>
    <TD STYLE="padding-top: 1pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="padding-top: 1pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">(187,317)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">(192,965)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="padding-top: 1pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">(192,965)</FONT></TD>
    <TD STYLE="padding-top: 1pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">(179,449)</FONT></TD>
    <TD STYLE="padding-top: 1pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="padding-top: 1pt; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">(179,449)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-bottom: 1pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">Amount received from State of S&atilde;o Paulo (undisputed)</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0; text-align: right; border-bottom: Black 0.5pt solid">(95,452)</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0; text-align: right; border-bottom: Black 0.5pt solid">(95,452)</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0; text-align: right; border-bottom: Black 0.5pt solid">(97,300)</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0; text-align: right; border-bottom: Black 0.5pt solid">(97,300)</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0; text-align: right; border-bottom: Black 0.5pt solid">(96,282)</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0; text-align: right; border-bottom: Black 0.5pt solid">(96,282)</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-top: 1pt; padding-bottom: 1pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 7pt; line-height: 110%">Total expenses</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0; text-align: right; border-bottom: Black 2.25pt double">25,776</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0; text-align: right; border-bottom: Black 2.25pt double">110,810</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0; text-align: right; border-bottom: Black 2.25pt double">136,586</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0; text-align: right; border-bottom: Black 2.25pt double">40,073</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0; text-align: right; border-bottom: Black 2.25pt double">130,067</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0; text-align: right; border-bottom: Black 2.25pt double">170,140</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0; text-align: right; border-bottom: Black 2.25pt double">11,321</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0; text-align: right; border-bottom: Black 2.25pt double">135,966</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 7pt/110% Georgia,serif; margin: 1pt 0; text-align: right; border-bottom: Black 2.25pt double">147,287</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/107% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/107% Georgia,serif; margin: 0; text-align: justify"><B>Obligations&rsquo; maturity:</B></P>

<P STYLE="font: 10pt/107% Georgia,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0 0 2pt; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2020</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 60%; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="width: 20%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0 0 2pt; text-align: center; border-bottom: Black 0.5pt solid"><B>G1 Plan</B></P></TD>
    <TD STYLE="width: 20%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0 0 2pt; text-align: center; border-bottom: Black 0.5pt solid"><B>G0 Plan</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Payment of benefits expected in 2021</FONT></TD>
    <TD STYLE="padding: 1pt 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">177,347</FONT></TD>
    <TD STYLE="padding: 1pt 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">169,178</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Payment of benefits expected in 2022</FONT></TD>
    <TD STYLE="padding: 1pt 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">172,477</FONT></TD>
    <TD STYLE="padding: 1pt 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">167,263</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Payment of benefits expected in 2023</FONT></TD>
    <TD STYLE="padding: 1pt 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">167,906</FONT></TD>
    <TD STYLE="padding: 1pt 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">164,426</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Payment of benefits expected in 2024</FONT></TD>
    <TD STYLE="padding: 1pt 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">162,648</FONT></TD>
    <TD STYLE="padding: 1pt 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">160,721</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Payment of benefits expected in 2025 or after</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 1pt 0; text-align: right; border-bottom: Black 0.5pt solid">2,432,602</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 1pt 0; text-align: right; border-bottom: Black 0.5pt solid">1,887,953</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Total</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 1pt 0; text-align: right; border-bottom: Black 1.5pt double">3,112,980</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 1pt 0; text-align: right; border-bottom: Black 1.5pt double">2,549,541</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Duration</FONT></TD>
    <TD STYLE="padding: 1pt 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">11.88 years</FONT></TD>
    <TD STYLE="padding: 1pt 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">9.40 years</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/107% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify"><B>Actuarial assumptions:</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0 0 2pt; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2020</B></P></TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0 0 2pt; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2019</B></P></TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0 0 2pt; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2018</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 37%; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0 0 2pt; text-align: center; border-bottom: Black 0.5pt solid"><B>G1 Plan</B></P></TD>
    <TD STYLE="width: 11%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0 0 2pt; text-align: center; border-bottom: Black 0.5pt solid"><B>G0 Plan</B></P></TD>
    <TD STYLE="width: 11%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0 0 2pt; text-align: center; border-bottom: Black 0.5pt solid"><B>G1 Plan</B></P></TD>
    <TD STYLE="width: 11%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0 0 2pt; text-align: center; border-bottom: Black 0.5pt solid"><B>G0 Plan</B></P></TD>
    <TD STYLE="width: 11%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0 0 2pt; text-align: center; border-bottom: Black 0.5pt solid"><B>G1 Plan</B></P></TD>
    <TD STYLE="width: 9%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0 0 2pt; text-align: center; border-bottom: Black 0.5pt solid"><B>G0 Plan</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Discount rate &ndash; actual rate (NTN-B) </FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">3.44% p.a.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">3.07% p.a.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">3.37% p.a.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">3.36% p.a.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">4.91% p.a.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">4.84% p.a.</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Inflation rate</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">3.25% p.a.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">3.25% p.a.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">3.5% p.a.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">3.5% p.a.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">4.01% p.a.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">4.01% p.a.</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Nominal rate of salary growth</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">5.32% p.a.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">5.32% p.a</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">5.57% p.a.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">5.57% p.a</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">6.09% p.a.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">6.09% p.a</FONT></TD></TR>

<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="width: 37%; padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Mortality table</FONT></TD>
    <TD STYLE="width: 10%; padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">AT-2000</FONT></TD>
    <TD STYLE="width: 11%; padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">AT-2000</FONT></TD>
    <TD STYLE="width: 11%; padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">AT-2000</FONT></TD>
    <TD STYLE="width: 11%; padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">AT-2000</FONT></TD>
    <TD STYLE="width: 11%; padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">AT-2000</FONT></TD>
    <TD STYLE="width: 9%; padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">AT-2000</FONT></TD></TR>
  </TABLE>
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    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Georgia; text-align: center">&nbsp;</TD></TR><TR><TD STYLE="font: 10pt Georgia; text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->103<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->


<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>Sensitivity analysis</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Sensitivity analysis of the defined benefit pension plan as of
December 31, 2020 regarding the changes in the main assumptions are:</P>

<P STYLE="font: 12pt/110% Arial,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0 0 2pt; text-align: center; border-bottom: Black 1pt solid"><B>Impact on the present
    value of the defined benefit obligations</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 15%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0 0 2pt; text-align: center; border-bottom: Black 0.5pt solid"><B>Assumptions</B></P></TD>
    <TD STYLE="width: 16%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0 0 2pt; text-align: center; border-bottom: Black 0.5pt solid"><B>Change in the assumption</B></P></TD>
    <TD STYLE="width: 44%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0 0 2pt; text-align: center; border-bottom: Black 1pt solid"><B>G1</B></P></TD>
    <TD STYLE="width: 25%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0 0 2pt; text-align: center; border-bottom: Black 1pt solid"><B>G0</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD ROWSPAN="2" STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0 0 2pt; text-align: center; border-bottom: Black 1pt solid">Discount rate</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Increase of 1.0%</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Decrease of R$&nbsp;322,111</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Decrease of R$&nbsp;214,482</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0 0 2pt; text-align: center; border-bottom: Black 1pt solid">Decrease of 1.0%</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0 0 2pt; text-align: center; border-bottom: Black 1pt solid">Increase of R$&nbsp;388,571</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0 0 2pt; text-align: center; border-bottom: Black 1pt solid">Increase of R$&nbsp;249,611</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD ROWSPAN="2" STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0 0 2pt; text-align: center; border-bottom: Black 1pt solid">Life expectation</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Increase of 1 year</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Increase of R$&nbsp;83,576</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Increase of R$&nbsp;135,263</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0 0 2pt; text-align: center; border-bottom: Black 1pt solid">Decrease of 1 year</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0 0 2pt; text-align: center; border-bottom: Black 1pt solid">Decrease of R$&nbsp;75,824</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0 0 2pt; text-align: center; border-bottom: Black 1pt solid">Decrease of R$&nbsp;118,909</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD ROWSPAN="2" STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0 0 2pt; text-align: center; border-bottom: Black 1pt solid">Wage growth rate</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Increase of 1.0%</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Increase of R$&nbsp;29,598</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: center; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt; line-height: 110%">Increase of R$&nbsp;310,103</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0 0 2pt; text-align: center; border-bottom: Black 1pt solid">Decrease of 1.0%</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0 0 2pt; text-align: center; border-bottom: Black 1pt solid">Decrease of R$&nbsp;25,173</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 8pt/110% Georgia,serif; margin: 0 0 2pt; text-align: center; border-bottom: Black 1pt solid">Decrease of R$&nbsp;271,853</P></TD></TR>
  </TABLE>
<P STYLE="font: 12pt/110% Arial,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 21.3pt"><B>(i)</B></TD><TD STYLE="text-align: justify"><B>G1 Plan</B></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Managed by Sabesprev, the defined benefit plan (&ldquo;G1
Plan&rdquo;), closed to new adhesions since July 2010, receives similar contributions established in a plan of subsidy of actuarial study
of Sabesprev, as follows:</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/110% Arial,sans-serif; margin-top: 0; margin-bottom: 3pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 17.85pt"></TD><TD STYLE="width: 17.85pt"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">0.99% of the portion of the salary of participation
up to 20 salaries; and</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/110% Arial,sans-serif; margin-top: 0; margin-bottom: 3pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 17.85pt"></TD><TD STYLE="width: 17.85pt"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">8.39% of the surplus, if any, of the portion
of the salary of participation over 20 salaries.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 36pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The active participants as of December 31, 2020 totaled
3,512 (3,758 as of December 31, 2019), while inactive participants were 7,580 (7,399 as of December 31, 2019).</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The contributions of the Company and participants
of the G1 Plan in 2020 were R$&nbsp;36,009 (R$&nbsp;36,968 in 2019) and R$&nbsp;36,608 (R$&nbsp;38,391 in 2019), respectively. Of this
amount, the Company and the participants&rsquo; payments corresponding to the actuarial deficit of the G1 pension plan totaled R$&nbsp;26,326
and R$&nbsp;26,895, respectively, in 2020.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 14.2pt; text-align: justify">&nbsp;</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>Estimated expenses for the comig year</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 84%; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; font-family: Arial,sans-serif">&nbsp;</TD>
    <TD STYLE="width: 16%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>2021</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-bottom: 1pt; padding-left: 14.2pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Cost of services, net</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">2,226</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1pt; padding-left: 14.2pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Interest costs</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">205,707</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-bottom: 1pt; padding-left: 14.2pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Net profitability on financial assets</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">(184,687)</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1pt; padding-left: 14.2pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Expenditures to be recognized by the employer</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double">23,246</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>Plan&rsquo;s assets</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The plan&rsquo;s investment policies and strategies are aim at
getting consistent returns and reduce the risks associated to the utilization of financial assets available on the Capital Markets through
diversification, considering factors, such as the liquidity needs and the long-term nature of the plan liability, types and availability
of financial instruments in the local and international markets, general economic conditions and forecasts as well as requirements under
the law. The plan's asset allocation management strategies are determined with the support of reports and analysis prepared by Sabesprev
and independent financial advisors:</P>

<P STYLE="font: 12pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; width: 34%; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; width: 27%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2020</B></P></TD>
    <TD STYLE="width: 6%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>%</B></P></TD>
    <TD STYLE="width: 27%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2019</B></P></TD>
    <TD STYLE="width: 6%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>%</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Total fixed income</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">1,811,164</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">64.8</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">1,795,554</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">65.2</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Total equities</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">311,958</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">11.2</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">301,707</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">11.0</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Total structured investments</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">575,943</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">20.6</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">630,933</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">22.9</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Other</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">94,862</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">3.4</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">24,223</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">0.9</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Fair value of the plan&rsquo;s assets</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double">2,793,927</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double">100</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double">2,752,417</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double">100</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Restrictions with respect to asset portfolio investments, in
the case of federal government securities:</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 1pt 0 2.4pt; text-align: justify">i) instruments securitized by the National Treasury
will not be permitted;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 1pt 0 2.4pt; text-align: justify">ii) derivative instruments must be used for hedge.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 1pt 0 2.4pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 1pt 0 2.4pt; text-align: justify">Restrictions with respect to asset portfolio investments,
in the case of variable-income securities for internal management, are as follows:</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 1pt 0 2.4pt; text-align: justify">&nbsp;</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt/110% Georgia,serif; margin: 1pt 0 2.4pt; text-align: justify">i) day-trade operations will not be permitted;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 1pt 0 2.4pt; text-align: justify">ii) sale of uncovered share is prohibited;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 1pt 0 2.4pt; text-align: justify">iii) swap operations without guarantee are prohibited</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 1pt 0 2.4pt; text-align: justify">iv) leverage will not be permitted, i.e., operations
with derivatives representing leverage of asset or selling short, such operations cannot result in losses higher than invested amounts.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">As of December 31, 2020, Sabesprev did not have financial assets
issued by the Company in its own portfolio; however, said assets could have been part of the investment fund portfolio invested by the
Foundation. The real estate held in the portfolio is not used by the Company.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;G0 Plan </B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Pursuant to State Law 4,819/1958, employees who started providing
services prior to May 1974 and retired as an employee of the Company acquired a legal right to receive supplemental pension payments,
which rights are referred as &quot;G0 Plan &quot;. The Company pays these supplemental benefits on behalf of the State of S&atilde;o Paulo
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 of S&atilde;o Paulo.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The number of active participants of Plan - Go as of December
31, 2020 and 2019 was 10. The number of beneficiaries, retirees and survivors as of December 31, 2020 was 1,862 (1,960 as of December
31, 2019).</P>

<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify"><B>Estimated expenses for 2021</B></P>

<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 80%; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif">&nbsp;</TD>
    <TD STYLE="width: 20%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>2021</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Interest cost rate</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">158,214</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-top: 3pt; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Expense to be recognized</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 3pt 0 0; text-align: right; border-bottom: Black 1.5pt double">158,214</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Sabesprev Mais
Plan</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">As of December 31, 2020, this Defined Contribution Plan administered
by Sabesprev had 9,587 active and assisted participants (9,774 as of December 31, 2019).</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt/110% Arial,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">With respect to the Sabesprev Mais plan, the contributions from
the sponsor represent 100% over the total basic contribution from the participants.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>(iv)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;VIVEST</B></P>

<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify">Since December 31, 2019, the Sabesprev Mais Plan has not been accepting
any new adhesions and, since January 1, 2020, new employees have the option to enroll in Funda&ccedil;&atilde;o CESP&rsquo;s Defined Contribution
Plan (VIVEST), as well as those who did not enroll in the Sabesprev Mais Plan. As of December 31, 2020, it had 24 participants.</P>

<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>(v)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Reconciliation
of expenses with pension obligations</B></P>

<P STYLE="font: 12pt Arial,sans-serif; margin: 0; text-align: justify">&nbsp;</P>



<P STYLE="margin-top: 0; margin-bottom: 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Arial, Helvetica, Sans-Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: justify; line-height: 110%; width: 37%">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; width: 21%">
    <P STYLE="font: 9pt/110% Georgia, Times, Serif; margin: 0 0 1pt; text-align: justify; border-bottom: Black 0.5pt solid"><B>December 31,
    2020 </B></P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; width: 21%">
    <P STYLE="font: 9pt/110% Georgia, Times, Serif; margin: 0 0 1pt; text-align: justify; border-bottom: Black 0.5pt solid"><B>December 31,
    2019 </B></P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; width: 21%">
    <P STYLE="font: 9pt/110% Georgia, Times, Serif; margin: 0 0 1pt; text-align: justify; border-bottom: Black 0.5pt solid"><B>December 31,
    2018 </B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: justify; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"><FONT STYLE="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">G1 Plan</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">25,776</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">40,073</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">11,321</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"><FONT STYLE="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">G0 Plan</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">110,810</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">130,067</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">135,966</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"><FONT STYLE="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">Sabesprev Mais Plan</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">21,700</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">22,461</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">20,761</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"><FONT STYLE="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">VIVEST Plan</FONT></TD>
    <TD STYLE="white-space: nowrap; border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">58</FONT></TD>
    <TD STYLE="white-space: nowrap; border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"><FONT STYLE="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">Subtotal</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">158,344</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">192,601</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">168,048</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"><FONT STYLE="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">Expenses capitalized in assets</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">(4,904)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">(6,022)</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">(5,214)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"><FONT STYLE="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">Other</FONT></TD>
    <TD STYLE="white-space: nowrap; border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">5,841</FONT></TD>
    <TD STYLE="white-space: nowrap; border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">8,040</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">7,592</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"><FONT STYLE="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">Pension plan obligations (Note 29)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">159,281</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">194,619</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">170,426</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Georgia,serif; margin: 0; text-align: justify"><B>(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Profit sharing</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The profit sharing program was implemented in accordance with
an agreement with the labor union. Payment corresponds to up to one-month salary for each employee, depending on performance of goals
reached from January to December, and should be paid in April of the subsequent year. From January to December 2020 and 2019, R$&nbsp;90,980
and R$&nbsp;93,486, respectively, were accrued under &ldquo;Salaries, payroll charges and social contributions&rdquo;, in current liabilities.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/105% Georgia,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.55pt"><B>22</B></TD><TD STYLE="text-align: justify"><B>Services payable</B></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">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 includes the amounts payable to the Municipal Fund of Environmental Sanitation and Infrastructure based
on a percentage of the revenues from S&atilde;o Paulo municipal government (Note 15 (c) (v) (6)). The balances as of December 31, 2020
and 2019 were R$ 453,750 and R$ 474,078, respectively.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/105% Georgia,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.55pt"><B>23</B></TD><TD STYLE="text-align: justify"><B>Knowledge Retention Program</B></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">In June 2018, SABESP implemented the Knowledge Retention Program
(PRC), which was expected to end in December 2020, aiming to provide personnel planning conditions and mitigate the impact of the exit
of employees who possess strategic knowledge acquired throughout their career.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">For those enrolled in the Program, the compliance with the agreements
of the Collective Bargaining Agreement effective on the date of termination is thereby guaranteed. They will also receive a severance
incentive proportional to the length of service at SABESP, corresponding to a percentage of the balance of the Guarantee Fund for Length
of Service (FGTS), for termination purposes, on the date of termination.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">As of December 31, 2020, the total balance was R$ 3,975 in current
liabilities (as of December 31, 2019 - R$ 153,377), recorded under &ldquo;Salaries, payroll charges and social contributions&rdquo;, in
current liabilities, referring to absent employees who will be dismissed in due course.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/105% Georgia,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.55pt"><B>24</B></TD><TD STYLE="text-align: justify"><B>Equity </B></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 12pt/110% Arial,sans-serif; margin: 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><B>(a)</B></FONT><B><FONT STYLE="font-family: Times New Roman; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">Share capital</FONT></B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">As of December 31, 2020, and 2019, the authorized, subscribed
and paid-in capital, in the amount of R$ 15,000.000, was composed of 683,509,869 registered, book-entry common shares with no par value,
as follows:</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt Arial,sans-serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 4.8pt 0 2.4pt; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2020</B></P></TD>
    <TD COLSPAN="2" STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 4.8pt 0 2.4pt; text-align: center; border-bottom: Black 0.5pt solid"><B>December 31, 2019</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 5pt; white-space: nowrap; width: 50%; padding-right: 5pt; font-family: Arial,sans-serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 14%; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 4.8pt 0 2.4pt; text-align: right; border-bottom: Black 0.5pt solid"><B>Number of shares</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 10%; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 4.8pt 0 2.4pt; text-align: right; border-bottom: Black 0.5pt solid"><B>%&nbsp;</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 16%; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 4.8pt 0 2.4pt; text-align: right; border-bottom: Black 0.5pt solid"><B>Number of shares</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 10%; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 4.8pt 0 2.4pt; text-align: right; border-bottom: Black 0.5pt solid"><B>%&nbsp;</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">State Department of Finance <SUP>(1)</SUP></FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">343,507,729</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">50.26</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">343,524,285</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">50.26</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Other shareholders</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&nbsp;&nbsp;In Brazil <SUP>(2)</SUP></FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">254,868,646</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">37.29</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">236,161,929</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">34.55</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&nbsp;&nbsp;Abroad <SUP>(3) (4)</SUP></FONT></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 4.8pt 0 2.4pt; text-align: right; border-bottom: Black 0.5pt solid">85,133,494</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 4.8pt 0 2.4pt; text-align: right; border-bottom: Black 0.5pt solid">12.45</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 4.8pt 0 2.4pt; text-align: right; border-bottom: Black 0.5pt solid">103,823,655</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 4.8pt 0 2.4pt; text-align: right; border-bottom: Black 0.5pt solid">15.19</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 4.8pt 0 2.4pt; text-align: right; border-bottom: Black 1.5pt double">683,509,869</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 4.8pt 0 2.4pt; text-align: right; border-bottom: Black 1.5pt double">100.00</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 4.8pt 0 2.4pt; text-align: right; border-bottom: Black 1.5pt double">683,509,869</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 4.8pt 0 2.4pt; text-align: right; border-bottom: Black 1.5pt double">100.00</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%; font: 10pt/107% Georgia,serif">
<TR STYLE="vertical-align: top">
  <TD STYLE="text-align: justify; padding-left: 10pt; text-indent: -10pt; width: 3%">(1)</TD>
  <TD STYLE="text-align: justify">There is a lawsuit with a mandatory injunction filed under number 1051534-40.2019.8.26.0053 pending at the 7<SUP>th</SUP> Tax Court of
the City of S&atilde;o Paulo, pleading the unlawfulness of the disposal of shares owned by the Treasury Department of the S&atilde;o
Paulo State to third parties, filed by Banco Bradesco S.A., the custodian and bookkeeping agent of the Company&rsquo;s shares.</TD></TR>
</TABLE>


<P STYLE="font: 10pt/107% Georgia,serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%; font: 10pt/107% Georgia,serif">
<TR STYLE="vertical-align: top">
  <TD STYLE="text-align: justify; padding-left: 10pt; text-indent: -10pt; width: 3%"><FONT STYLE="font-size: 10pt">(2)</FONT></TD>
  <TD STYLE="text-align: justify"><FONT STYLE="font-size: 9.5pt">As of December 31, 2020, the common shares traded in Brazil were held by 40,399 shareholders. It includes
six shares held by Companhia Paulista de Parcerias (CPP), which is controlled by the S&atilde;o Paulo State Government.</FONT></TD></TR>
</TABLE>


<P STYLE="font: 10pt/107% Georgia,serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%; font: 10pt/107% Georgia,serif">
<TR STYLE="vertical-align: top">
  <TD STYLE="text-align: justify; padding-left: 10pt; text-indent: -10pt; width: 3%">(3)</TD>
  <TD STYLE="text-align: justify">Shares traded as American Depositary Receipts (ADR) on the New York Stock Exchange, through The Bank New York Mellon, the depositary
bank for the Company's ADRs.</TD></TR>
</TABLE>


<P STYLE="font: 10pt/107% Georgia,serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%; font: 10pt/107% Georgia,serif">
<TR STYLE="vertical-align: top">
  <TD STYLE="text-align: justify; padding-left: 10pt; text-indent: -10pt; width: 3%">(4)</TD>
  <TD STYLE="text-align: justify">Each ADR corresponds to 1 share.</TD></TR>
</TABLE>


<P STYLE="font: 10pt/107% Georgia,serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt">&nbsp;</P>

<P STYLE="font: 10pt/107% Georgia,serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt">&nbsp;</P>

<P STYLE="font: 12pt/107% Arial,sans-serif; margin: 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><B>(b)</B></FONT><B><FONT STYLE="font-family: Times New Roman; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">Distribution of earnings</FONT></B></P>

<P STYLE="font: 10pt/107% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/107% Georgia,serif; margin: 0; text-align: justify">Shareholders are entitled to a minimum mandatory dividend of
25% of the adjusted net income under Brazilian GAAP, calculated according to the Brazilian corporate law. The dividends do not bear interest
and the amounts not claimed within three years from the date of the Shareholders' Meeting that approved them mature in favor of the Company.</P>

<P STYLE="font: 10pt/107% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>



<!-- Field: Page; Sequence: 237 -->
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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt Arial,sans-serif; margin: 0">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 59%; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; width: 13%; border-bottom: Black 1pt solid; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt"><B>2020</B></FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="padding-left: 5pt; width: 13%; border-bottom: Black 1pt solid; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt"><B>2019</B></FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="padding-left: 5pt; width: 13%; border-bottom: Black 1pt solid; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt"><B>2018</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font: 10pt Frutiger Light,serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Profit for the year</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">973,318</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 5pt; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">3,367,517</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 5pt; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">2,835,068</FONT></TD></TR>

<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font: 10pt Frutiger Light,serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(-) Legal reserve - 5%</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">48,666</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 5pt; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">168,376</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 5pt; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">141,755</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font: 10pt Frutiger Light,serif; text-align: justify; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; border-bottom: Black 1pt solid; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 5pt; border-bottom: Black 1pt solid; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 5pt; border-bottom: Black 1pt solid; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font: 10pt Frutiger Light,serif; text-align: justify; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">924,652</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 5pt; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">3,199,141</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 5pt; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">2,693,313</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font: 10pt Frutiger Light,serif; text-align: justify; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; border-top: Black 1pt solid; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 5pt; border-top: Black 1pt solid; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 5pt; border-top: Black 1pt solid; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font: 10pt Frutiger Light,serif; padding-left: 5pt; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Minimum mandatory dividend &ndash; 25% </FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; border-bottom: Black 1pt solid; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">231,163</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 5pt; border-bottom: Black 1pt solid; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">799,785</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 5pt; border-bottom: Black 1pt solid; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">673,328</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font: 10pt Frutiger Light,serif; padding-left: 5pt; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Dividend per share and per ADS</FONT></TD>
    <TD STYLE="padding-left: 5pt; white-space: nowrap; border-bottom: Black 1pt solid; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">0.33820</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 5pt; border-bottom: Black 1pt solid; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">1.17012</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 5pt; border-bottom: Black 1pt solid; padding-right: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">0.9851</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/105% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/105% Georgia,serif; margin: 0; text-align: justify">On April 28, 2020, the Shareholders&rsquo; General Meeting approved
the distribution of dividends as interest on capital amounting to R$ 141,203, for the 2019 fiscal year. Therefore, the amount of R$ 80,973
related to the surplus minimum mandatory dividends of 25%, set forth in the Bylaws, recorded in the 2019 equity under &ldquo;Additional
proposed dividends&rdquo; was transferred to current liabilities. These amounts started being paid in May 2020.</P>

<P STYLE="font: 10pt/105% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/105% Georgia,serif; margin: 0; text-align: justify">The Company proposed dividends as interest on capital <I>ad referendum</I>
of the Annual Shareholders&rsquo; Meeting of 2021, in the amount of R$ 231,163 (R$ 799,785 in 2019) and additional proposed dividends
in the amount of R$ 40,806 (R$ 141,203 in 2019), totaling R$ 271,969 (R$ 940,988 in 2019), corresponding to R$ 0.3979 per common share
(R$ 1.3767 in 2019), to be resolved on the Shareholders&rsquo; Meeting to be held on April 29, 2021. The amount exceeding the minimum
mandatory dividend due in the year of R$ 40,806 (R$ 141,203 in 2019) was reclassified into equity to the &ldquo;Additional proposed dividends&rdquo;
account, this amount includes the withholding income tax of R$ 14,430 (R$ 60,230 in 2019).</P>

<P STYLE="font: 10pt/105% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company charged interest on capital to minimum dividends
by its net withholding income tax. The amount of R$ 14,430 (R$ 60,230 in 2019) referring to withholding income tax was recognized in current
liabilities, in order to comply with tax liabilities related to the credit of interest on capital.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/105% Georgia,serif; margin: 0; text-align: justify">The balance payable of interest on capital as of December 31,
2020 of R$ 231,611 (R$ 800,352 in 2019) refers to the amount of R$ 231,163 (R$ 799,785 in 2019) declared in 2020, net of withholding income
tax and R$ 448 declared in prior years (R$ 567 in 2019).</P>

<P STYLE="font: 10pt/105% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt/110% Arial,sans-serif; margin: 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><B>(c)</B></FONT><B><FONT STYLE="font-family: Times New Roman; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">Legal reserve</FONT></B></P>

<P STYLE="font: 10pt/105% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/105% Georgia,serif; margin: 0; text-align: justify">Earnings reserve - legal reserve: created by allocating 5% of
the net income for the year up to the limit of 20% of the share capital. The Company may not create the legal reserve in the year in which
the balance of this reserve, plus the amount of the capital reserves, exceeds 30% of the share capital. The purpose of the legal reserve
is to ensure the integrity of the share capital. It can only be used to offset losses or increase capital, but not to pay dividends.</P>


<!-- Field: Page; Sequence: 238 -->
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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->


<P STYLE="font: 12pt/110% Arial,sans-serif; margin: 0; text-align: justify; text-indent: 0cm"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><B>(d)</B></FONT><B><FONT STYLE="font-family: Times New Roman; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">Investments reserve</FONT></B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/105% Georgia,serif; margin: 0; text-align: justify">Earnings reserve - investments reserve is specifically formed
by the portion corresponding to own funds assigned to the expansion of the water supply and sewage treatment systems, based on capital
budget approved by the Management.</P>

<P STYLE="font: 10pt/105% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/105% Georgia,serif; margin: 0; text-align: justify">As of December 31, 2020 and 2019, the balance of investment reserve
totaled R$ 6,751,258 and R$ 6,098,575, respectively.</P>

<P STYLE="font: 10pt/105% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Pursuant to paragraph four of article 28 of the by-laws, the
Board of Directors may propose to the Shareholders&rsquo; Meeting that the remaining balance of profit for the year, after deducting the
legal reserve and minimum mandatory dividends, be allocated to an investment reserve that will comply with the following criteria:</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/110% Georgia,serif; margin-top: 0; margin-bottom: 2pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 34pt"></TD><TD STYLE="width: 14.2pt">I-</TD><TD STYLE="text-align: justify">its balance, jointly with the balance of the other earnings reserves, except for reserves for contingencies
and realizable profits, may not exceed the capital stock;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt/110% Georgia,serif; margin-top: 0; margin-bottom: 2pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 34pt"></TD><TD STYLE="width: 14.2pt">II-</TD><TD STYLE="text-align: justify">the reserve is intended to guarantee the investment plan and its balance may be used:</TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 3pt 0 3pt 2cm; text-align: justify; text-indent: 14.2pt">a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;to absorb losses, whenever
necessary;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 3pt 2cm; text-align: justify; text-indent: 14.2pt">b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;to
distribute dividends, at any moment;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 3pt 2cm; text-align: justify; text-indent: 14.2pt">c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;in
share redemption, reimbursement or purchase transactions authorized by law;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 3pt 0 3pt 2cm; text-align: justify; text-indent: 14.2pt">d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;in
incorporation to the capital stock.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Allocation of
the profit for the year</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="font: 10pt/105% Frutiger Light,serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt/105% Frutiger Light,serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; text-indent: 1.7pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 105%"><B>2020</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt/105% Frutiger Light,serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; text-indent: 1.7pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 105%"><B>2019</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt/105% Frutiger Light,serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; text-indent: 1.7pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 105%"><B>2018</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="font: 10pt/105% Frutiger Light,serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 105%">Profit</FONT></TD>
    <TD STYLE="font: 10pt/105% Frutiger Light,serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt/105% Frutiger Light,serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt/105% Frutiger Light,serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="width: 3%; padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt/105% Frutiger Light,serif; text-align: left"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 105%">(+)</FONT></TD>
    <TD STYLE="width: 56%; padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt/105% Frutiger Light,serif; text-align: left"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 105%">Profit for the year</FONT></TD>
    <TD STYLE="width: 13%; padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt/105% Frutiger Light,serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 105%">973,318</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 13%; padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt/105% Frutiger Light,serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 105%">3,367,517</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 13%; padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt/105% Frutiger Light,serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 105%">2,835,068</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt/105% Frutiger Light,serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 105%">(-)</FONT></TD>
    <TD STYLE="font: 10pt/105% Frutiger Light,serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 105%">Legal reserve &ndash; 5%</FONT></TD>
    <TD STYLE="font: 10pt/105% Frutiger Light,serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 105%">48,666</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt/105% Frutiger Light,serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 105%">168,376</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt/105% Frutiger Light,serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 105%">141,755</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="font: 10pt/105% Frutiger Light,serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 105%">(-)</FONT></TD>
    <TD STYLE="font: 10pt/105% Frutiger Light,serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 105%">Minimum mandatory dividends</FONT></TD>
    <TD STYLE="font: 10pt/105% Frutiger Light,serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 105%">231,163</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt/105% Frutiger Light,serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 105%">799,785</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt/105% Frutiger Light,serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 105%">673,328</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt/105% Frutiger Light,serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 105%">(-)</FONT></TD>
    <TD STYLE="font: 10pt/105% Frutiger Light,serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 105%">Additional proposed dividends</FONT></TD>
    <TD STYLE="font: 10pt/105% Frutiger Light,serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 105%">40,806</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt/105% Frutiger Light,serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 105%">141,203</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt/105% Frutiger Light,serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 105%">118,859</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD COLSPAN="2" STYLE="font: 10pt/105% Frutiger Light,serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 105%">Investment reserve recorded</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1.5pt double; font: 10pt/105% Frutiger Light,serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 105%">652,683</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1.5pt double; font: 10pt/105% Frutiger Light,serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 105%">1,901,126</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt double; font: 10pt/105% Frutiger Light,serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 105%">2,258,153</FONT></TD></TR>
  </TABLE>

<!-- Field: Page; Sequence: 239 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Georgia; text-align: center">&nbsp;</TD></TR><TR><TD STYLE="font: 10pt Georgia; text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->111<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt/105% Frutiger Light,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Management will send for approval at the Shareholders&rsquo;
Meeting, a proposal to reallocate retained earnings the amount of R$ 652,683 to the Investment Reserve account, in order to meet the investment
needs foreseen in the Capital Budget.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>(f)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Retained earnings</B></P>

<P STYLE="font: 10pt/105% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Retained earnings (accumulated losses): the statutory balance
of this account is zero as all retained earnings must be distributed or allocated to an earnings reserve.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>(g) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other comprehensive
loss</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Gains and losses arising from changes in the actuarial assumptions
are accounted for as equity valuation adjustments, net of the effects of income tax and social contribution effects. See Note 21 (b),
the breakdown of amounts recorded in 2020 and 2019.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; width: 47%; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; width: 17%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><B>G1 plan</B></P></TD>
    <TD STYLE="white-space: nowrap; width: 16%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><B>G0 plan</B></P></TD>
    <TD STYLE="white-space: nowrap; width: 20%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><B>Total</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Balance as of December 31, 2019</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">105,254</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(1,017,408)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(912,154)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Actuarial gains/(losses) for the year (Note 21 (b))</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">(10,179)</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">521,331</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">511,152</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Balance as of December 31, 2020</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">95,075</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(496,077)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 3.5pt; padding-bottom: 1pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(401,002)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/105% Georgia,serif; margin: 0 0 0 0.55pt; text-align: justify; text-indent: -36pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/105% Georgia,serif; margin: 0 0 0 0.55pt; text-align: justify; text-indent: -36pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/105% Georgia,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.55pt"><B>25</B></TD><TD STYLE="text-align: justify"><B>Earnings per share</B></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>Basic and diluted</B></P>

<P STYLE="font: 10pt/105% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Basic earnings per share is calculated by dividing the equity
attributable to the Company&rsquo;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.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/105% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>


<!-- Field: Page; Sequence: 240 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Georgia; text-align: center">&nbsp;</TD></TR><TR><TD STYLE="font: 10pt Georgia; text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->112<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt Arial,sans-serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 61%; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 13%; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0 0 2pt; text-align: right; border-bottom: Black 0.5pt solid"><B>2020</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 13%; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0 0 2pt; text-align: right; border-bottom: Black 0.5pt solid"><B>2019</B></P></TD>
    <TD STYLE="padding-right: 5pt; width: 13%; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0 0 2pt; text-align: right; border-bottom: Black 0.5pt solid"><B>2018</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt; text-align: justify; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Earnings attributable to Company&rsquo;s owners</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; text-align: right; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">973,318</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; text-align: right; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">3,367,517</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; text-align: right; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">2,835,068</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt; text-align: justify; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Weighted average number of common shares issued</FONT></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0 0 2pt; text-align: right; border-bottom: Black 0.5pt solid">683,509,869</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0 0 2pt; text-align: right; border-bottom: Black 0.5pt solid">683,509,869</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0 0 2pt; text-align: right; border-bottom: Black 0.5pt solid">683,509,869</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt; text-align: justify; font-family: Arial,sans-serif">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt; text-align: justify; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Basic and diluted earnings per share (reais per share)</FONT></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0 0 2pt; text-align: right; border-bottom: Black 1.5pt double">1.42</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0 0 2pt; text-align: right; border-bottom: Black 1.5pt double">4.93</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0 0 2pt; text-align: right; border-bottom: Black 1.5pt double">4.15</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/105% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/105% Georgia,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"><B>26</B></TD><TD STYLE="text-align: justify"><B>Operating segment information </B></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Management, comprised of the Board of Directors and Board of
Executive Officers, has determined the operating segment used to make strategic decisions, as sanitation services.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Result</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>2020</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 41%; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; width: 21%; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>Sanitation (i)</B></P></TD>
    <TD STYLE="padding-right: 5pt; width: 18%; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>Reconciliation to the financial
    statements (ii)</B></P></TD>
    <TD STYLE="padding-right: 5pt; width: 20%; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: center; border-bottom: Black 0.5pt solid"><B>Balance as per financial
    statements</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Gross operating revenue</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">15,157,780</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">3,716,616</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">18,874,396</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Gross sales deductions</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">(1,076,855)</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">(1,076,855)</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Net operating revenue</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">14.080,925</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">3,716,616</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">17,797,541</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 9pt Arial,sans-serif; padding-right: 5pt; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Costs, selling, general and administrative expenses</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">(9,796,821)</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">(3,630,139)</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">(13,426,960)</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Income from operations before other operating expenses, net and equity accounting</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">4,284,104</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">86,477</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">4,370,581</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Other operating income / (expenses), net</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">107,656</FONT></TD></TR>

<TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="width: 41%; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Equity accounting</FONT></TD>
    <TD STYLE="width: 21%; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 18%; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 20%; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">14,136</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Financial result, net</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">(3,166,371)</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Income from operations before taxes</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 1.5pt double">1,326,002</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Depreciation and amortization</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">(2,037,112)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">(2,037,112)</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 12pt Arial,sans-serif; margin: 0">&nbsp;</P>


<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">(i) See note 33 for further information about non-cash items,
other than depreciation and amortization that impact segment results, and for additionals to long-lived asset information;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 21.3pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">(ii) Construction revenue and related costs not reported to the
CODM. Revenue from construction is recognized in accordance with IFRIC 12 (Concession Agreements) and IFRS 15 (Revenue from Contracts
with Customers), as all performance obligations are satisfied over time. See Note 15 (e).</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<!-- Field: Page; Sequence: 241 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Georgia; text-align: center">&nbsp;</TD></TR><TR><TD STYLE="font: 10pt Georgia; text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->113<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Result</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>2019</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; width: 41%; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; width: 21%; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Sanitation (i)</B></P></TD>
    <TD STYLE="padding-right: 5pt; width: 18%; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Reconciliation to the financial
    statements (ii)</B></P></TD>
    <TD STYLE="padding-right: 5pt; width: 20%; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Balance as per financial statements</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Gross operating revenue</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">16,134,032</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">2,946,566</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">19,080,598</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Gross sales deductions</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(1,096,944)</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(1,096,944)</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Net operating revenue</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">15,037,088</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">2,946,566</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">17,983,654</P></TD></TR>

<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; font: 9pt Arial,sans-serif; width: 41%; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Costs, selling, general and administrative expenses</FONT></TD>
    <TD STYLE="padding-right: 5pt; width: 21%; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(9,375,590)</P></TD>
    <TD STYLE="padding-right: 5pt; width: 18%; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(2,881,394)</P></TD>
    <TD STYLE="padding-right: 5pt; width: 20%; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(12,256,984)</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Income from operations before other operating expenses, net and equity accounting</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">5,661,498</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">65,172</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">5,726,670</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Other operating income / (expenses), net</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">(18,748)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Equity accounting</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">3,701</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Financial result, net</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(1,033,681)</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Income from operations before taxes</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">4,677,942</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Depreciation and amortization</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">(1,780,094)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">(1,780,094)</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 12pt Arial,sans-serif; margin: 0">&nbsp;</P>


<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">(i) See note 33 for further information about non-cash items,
other than depreciation and amortization that impact segment results, and for additionals to long-lived asset information;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 21.3pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">(ii) Construction revenue and related costs not reported to the
CODM. Revenue from construction is recognized in accordance with IFRIC 12 (Concession Agreements) and IFRS 15 (Revenue from Contracts
with Customers), as all performance obligations are satisfied over time. See Note 15 (e).</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>


<!-- Field: Page; Sequence: 242 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Georgia; text-align: center">&nbsp;</TD></TR><TR><TD STYLE="font: 10pt Georgia; text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->114<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt Arial,sans-serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>2018</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; width: 41%; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; width: 21%; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Sanitation (i)</B></P></TD>
    <TD STYLE="padding-right: 5pt; width: 18%; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Reconciliation to the financial
    statements (ii)</B></P></TD>
    <TD STYLE="padding-right: 5pt; width: 20%; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>Balance as per financial statements</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Gross operating revenue</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">14,253,609</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">2,802,670</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">17,056,279</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Gross sales deductions</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(971,185)</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(971,185)</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Net operating revenue</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">13,282,424</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">2,802,670</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">16,085,094</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; font: 9pt Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Costs, selling, general and administrative expenses</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(8,203,883)</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(2,739,657)</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(10,943,540)</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Income from operations before other operating expenses, net and equity accounting</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">5,078,541</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">63,013</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">5,141,554</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Other operating income / (expenses), net</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">28,591</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Equity accounting</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">6,510</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Financial result, net</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(1,264,336)</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Income from operations before taxes</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 8pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">3,912,319</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">Depreciation and amortization</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">(1,392,541)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 8pt">(1,392,541)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">(i) See note 33 for further information about non-cash items,
other than depreciation and amortization that impact segment results, and for additionals to long-lived asset information;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 21.3pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">(ii) Construction revenue and related costs not reported to the
CODM. Revenue from construction is recognized in accordance with IFRIC 12 (Concession Agreements) and IFRS 15 (Revenue from Contracts
with Customers), as all performance obligations are satisfied over time. See Note 15 (e).</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>



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    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Georgia; text-align: center">&nbsp;</TD></TR><TR><TD STYLE="font: 10pt Georgia; text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->115<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"><B>27</B></TD><TD STYLE="text-align: justify"><B>Insurance</B></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><FONT STYLE="letter-spacing: -0.05pt">The Company has insurance
that covers, among others, fire and other damage to its assets and office buildings, and </FONT>liability insurance against <FONT STYLE="letter-spacing: -0.05pt">third
parties. It also has civil liability insurance for the members of the Board of Directors and Board of Executive Officers (&ldquo;D&amp;O
insurance&rdquo;) and guarantee insurance for escrow deposit (as described in Note 20 (f)) and traditional guarantee insurance. </FONT>Insurance
is contracted by means of bidding processes that count on the participation of the main Brazilian and international insurance companies
operating in Brazil<FONT STYLE="letter-spacing: -0.05pt">. </FONT></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><FONT STYLE="letter-spacing: -0.05pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The risk assumptions adopted, given their nature, are not within
the scope of a financial statement audit, and consequently have not been examined by our independent auditors<FONT STYLE="letter-spacing: -0.05pt">.</FONT></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><FONT STYLE="letter-spacing: -0.05pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><FONT STYLE="letter-spacing: -0.05pt">As of December 31, 2020,
the Company&rsquo;s insurance was as follows:</FONT></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><FONT STYLE="letter-spacing: -0.05pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; width: 81%; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="width: 19%">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid"><B>Coverage</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Specified risks &ndash; fire</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">2,185,827 </FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Engineering risk</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">2.764,278</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Guarantee insurance for escrow deposit</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">500,000</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Traditional guarantee insurance</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">100,000</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Civil liability&ndash; D&amp;O (Directors and Officers)</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">100,000</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Civil liability &ndash; works</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">136,010</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Domestic and international transportation</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">1 </FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Civil liability &ndash; operations</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">10,000 </FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Other</FONT></TD>
    <TD>
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">15</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-bottom: 1pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Total</FONT></TD>
    <TD>
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0 0 1pt; text-align: right; border-bottom: Black 0.5pt solid">5,796,130</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify; text-indent: -35.45pt"><B>&nbsp;</B></P>



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    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Georgia; text-align: center">&nbsp;</TD></TR><TR><TD STYLE="font: 10pt Georgia; text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->116<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
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<P STYLE="font: 12pt/110% Arial,sans-serif; margin: 0; text-align: justify; text-indent: -35.45pt">&nbsp;</P>


<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"><B>28</B></TD><TD STYLE="text-align: justify"><B>Operating revenue</B></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>(a) Revenue from sanitation services:</B></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; width: 60%; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; width: 14%; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>2020</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 13%; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>2019</B></P></TD>
    <TD STYLE="padding-right: 5pt; width: 13%; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>2018</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Metropolitan Region of S&atilde;o Paulo</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">10,722,384</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">11,849,776</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">10,295,509</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Regional Systems</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">4,435,396</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">4,284,256</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">3,958,100</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Total </FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">15,157,780</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">16,134,032</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">14,253,609</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Georgia,serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>(b) Reconciliation between gross operating income and net
operating income:</B></P>

<P STYLE="font: 10pt Georgia,serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; width: 58%; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; width: 14%; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>2020</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 14%; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>2019</B></P></TD>
    <TD STYLE="padding-right: 5pt; width: 14%; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>2018</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Revenue from sanitation services (i) </FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">15,157,780</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">16,134,032</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">14,253,609</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Construction revenue</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">3,716,616</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">2,946,566</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">2,802,670</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Sales tax</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(1,009,358)</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(1,035,051)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(916,808)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Regulatory, Control and Oversight Fee (TRCF)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 2pt 0 0; text-align: right; border-bottom: Black 0.5pt solid">(67,497)</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 2pt 0 0; text-align: right; border-bottom: Black 0.5pt solid">(61,893)</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 2pt 0 0; text-align: right; border-bottom: Black 0.5pt solid">(54,377)</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Net revenue</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 2pt 0 0; text-align: right; border-bottom: Black 1.5pt double">17,797,541</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 2pt 0 0; text-align: right; border-bottom: Black 1.5pt double">17,983,654</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 2pt 0 0; text-align: right; border-bottom: Black 1.5pt double">16,085,094</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 14.2pt; text-align: justify"><FONT STYLE="letter-spacing: -0.05pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/110% Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.25pt"></TD><TD STYLE="width: 14.15pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; letter-spacing: -0.05pt">(i)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt; letter-spacing: -0.05pt">Includes the amount
of R$ 72,962 corresponding to the TRCF charged from customers from the municipalities regulated by ARSESP (R$ 70,122 in 2019).</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><FONT STYLE="letter-spacing: -0.05pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><FONT STYLE="letter-spacing: -0.05pt">&nbsp;</FONT></P>


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<TD STYLE="width: 0.5in"><B>29</B></TD><TD STYLE="text-align: justify"><B>Operating costs and expenses </B></TD></TR></TABLE>
<P STYLE="font: 12pt Arial,sans-serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 58%; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; width: 14%; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>2020</B></P></TD>
    <TD STYLE="padding-right: 5pt; width: 14%; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>2019</B></P></TD>
    <TD STYLE="padding-right: 5pt; width: 14%; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>2018</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Operating costs</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Salaries, payroll charges and benefits</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(1,958,395)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(1,938,265)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(1,959,539)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Pension plan obligations </FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(37,281)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(49,564)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(25,066)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Construction costs (Note 26)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(3,630,139)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(2,881,394)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(2,739,657)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;General supplies</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(244,054)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(259,401)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(238,034)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Treatment supplies</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(338,756)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(310,380)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(265,146)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 9pt Univers,sans-serif; padding-right: 5pt; padding-left: 5pt; text-align: justify"><FONT STYLE="font-family: Georgia,serif">&#9;Outsourced services</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(1,251,839)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(1,250,890)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(996,477)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Electricity</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(1,214,831)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(1,140,160)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(956,840)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;General expenses</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(622,113)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(647,804)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(629,253)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Depreciation and amortization</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(1,882,259)</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(1,659,779)</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(1,276,444)</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(11,179,667)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(10,137,637)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(9,086,456)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Selling expenses</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Salaries, payroll charges and benefits</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(271,565)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(270,549)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(289,378)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Pension plan obligations</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(5,059)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(6,848)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(3,602)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;General supplies</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(5,471)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(10,332)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(6,391)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 9pt Univers,sans-serif; padding-right: 5pt; padding-left: 5pt; text-align: justify"><FONT STYLE="font-family: Georgia,serif">&#9;Outsourced services</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(290,512)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(360,190)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(273,470)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Electricity</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(1,200)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(1,333)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(1,154)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;General expenses</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(118,278)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(122,503)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(102,213)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; text-indent: -2.85pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Depreciation and amortization</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(59,201)</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(31,649)</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(17,272)</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(751,286)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(803,404)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(693,480)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="font: 9pt Univers,sans-serif; padding-right: 5pt; padding-left: 5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 9pt Univers,sans-serif; padding-right: 5pt; padding-left: 5pt; text-align: justify"><FONT STYLE="font-family: Georgia,serif">Bad debt expense, net of recoveries (Note 10 (c))</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(444,826)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(128,099)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(166,727)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="font: 9pt Univers,sans-serif; padding-right: 5pt; padding-left: 5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 9pt Univers,sans-serif; padding-right: 5pt; padding-left: 5pt; text-align: justify"><FONT STYLE="font-family: Georgia,serif">Administrative expenses</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Salaries, payroll charges and benefits</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(257,829)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(278,507)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(254,284)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Pension plan obligations</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(116,941)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(138,207)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(141,758)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;General supplies</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(14,237)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(3,216)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(4,881)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 9pt Univers,sans-serif; padding-right: 5pt; padding-left: 5pt; text-align: justify"><FONT STYLE="font-family: Georgia,serif">&#9;Outsourced services</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(230,054)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(197,357)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(204,728)</FONT></TD></TR>

<TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="width: 58%; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Electricity</FONT></TD>
    <TD STYLE="width: 14%; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(1,359)</FONT></TD>
    <TD STYLE="width: 14%; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(1,436)</FONT></TD>
    <TD STYLE="width: 14%; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(1,363)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;General expenses</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(257,693)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(407,250)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(232,288)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Depreciation and amortization</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(95,652)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(88,666)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(98,825)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Tax expenses</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(77,416)</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(73,205)</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(58,750)</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(1,051,181)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(1,187,844)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(996,877)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Operating costs and expenses</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Salaries, payroll charges and benefits</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(2,487,789)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(2,487,321)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(2,503,201)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Pension obligations</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(159,281)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(194,619)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(170,426)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Construction costs (Note 26)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(3,630,139)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(2,881,394)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(2,739,657)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;General supplies</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(263,762)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(272,949)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(249,306)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 9pt Univers,sans-serif; padding-right: 5pt; padding-left: 5pt; text-align: justify"><FONT STYLE="font-family: Georgia,serif">&#9;Treatment supplies</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(338,756)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(310,380)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(265,146)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="font: 9pt Univers,sans-serif; padding-right: 5pt; padding-left: 5pt; text-align: justify"><FONT STYLE="font-family: Georgia,serif">&#9;Outsourced services</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(1,772,405)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(1,808,437)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(1,474,675)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Electricity</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(1,217,390)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(1,142,929)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(959,357)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;General expenses</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(998,084)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(1,177,557)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(963,754)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Depreciation and amortization</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(2,037,112)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(1,780,094)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(1,392,541)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Tax expenses</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(77,416)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(73,205)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">(58,750)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; text-indent: -2.85pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">&#9;Bad debt expense, net of recoveries (Note 10 (c)) </FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(444,826)</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(128,099)</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(166,727)</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">(13,426,960)</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">(12,256,984)</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">(10,943,540)</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<!-- Field: Page; Sequence: 246 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Georgia; text-align: center">&nbsp;</TD></TR><TR><TD STYLE="font: 10pt Georgia; text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->118<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"></P>

<P STYLE="font: 10pt Georgia,serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"><B>30</B></TD><TD STYLE="text-align: justify"><B>Financial Income (Expenses)</B></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 5pt; width: 61%; padding-right: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; width: 13%; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><B>2020</B></P></TD>
    <TD STYLE="padding-right: 5pt; width: 13%; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><B>2019</B></P></TD>
    <TD STYLE="padding-right: 5pt; width: 13%; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid"><B>2018</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Financial expenses</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="font: 10pt/110% Verdana,sans-serif; padding-right: 5pt; padding-left: 5pt; text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Interest and charges on borrowings and financing &ndash; local currency </FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(348,050)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(331,367)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(332,149)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Interest and charges on borrowings and financing &ndash; foreign currency</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(136,257)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(165,421)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(171,686)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Other financial expenses</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(328,413)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(344,508)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(187,563)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Income tax over international remittance</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(15,134)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(17,650)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(19,779)</FONT></TD></TR>

<TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="width: 61%; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Inflation adjustment on borrowings and financing</FONT></TD>
    <TD STYLE="width: 13%; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(86,938)</FONT></TD>
    <TD STYLE="width: 13%; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(44,802)</FONT></TD>
    <TD STYLE="width: 13%; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(66,183)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Other inflation adjustments </FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(142,313)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(107,584)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(45,193)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Interest and inflation adjustments on provisions (i)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">(267,654)</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">(162,093)</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">14,586</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 9pt/110% Univers,sans-serif; padding-right: 5pt; padding-left: 5pt; text-align: justify"><FONT STYLE="font-family: Georgia,serif">Total financial expenses</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 1.5pt double">(1,324,759)</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 1.5pt double">(1,173,425)</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 1.5pt double">(807,967)</P></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Financial income</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Inflation adjustment gains </FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">120,957</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">91,180</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">105,952</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Income on financial investments</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">75,522</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">151,622</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">187,094</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Interest income</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">162,576</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">150,054</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">175,939</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Cofins and Pasep </FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(22,328)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(20,028)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(22,693)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Other </FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">4</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">14</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">10</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Total financial income</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 1.5pt double">336,731</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 1.5pt double">372,842</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 1.5pt double">446,302</P></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Financial income (expenses), net before exchange rate changes</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 1.5pt double">(988,028)</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 1.5pt double">(800,583)</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 1.5pt double">(361,665)</P></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Exchange gains (losses)</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Exchange rate changes on borrowings and financing (ii)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(2,180,241)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(233,960)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">(915,897)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Exchange rate changes on assets</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">1,894</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">863</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">13,235</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Other exchange rate changes</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">4</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">(1)</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 0.5pt solid">(9)</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Exchange rate changes, net</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 1.5pt double">(2,178,343)</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 1.5pt double">(233,098)</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 1.5pt double">(902,671)</P></TD></TR>
  <TR STYLE="background-color: rgb(213,234,234)">
    <TD STYLE="vertical-align: bottom; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: justify; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Financial income (expenses), net</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 1.5pt double">(3,166,371)</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 1.5pt double">(1,033,681)</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 2.4pt 0; text-align: right; border-bottom: Black 1.5pt double">(1,264,336)</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 12pt 58.15pt; text-align: justify; text-indent: -22.7pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/110% Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 7.15pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">(i)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">Increase of R$ 105.6 million, due to the increase
in interest and monetary variations on lawsuits.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt/110% Arial,sans-serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 7.15pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">(ii)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt">Increase of R$ 1,946.3 million, due to the higher
appreciation of the U.S. dollar and the Yen against the Real in 2020 (28.9% and 35.8%, respectively), compared to appreciation presented
in 2019 (4.0% and 5.3%, respectively).</FONT></TD></TR></TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 12pt 58.15pt; text-align: justify; text-indent: -22.7pt"></P>

<!-- Field: Page; Sequence: 247 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Georgia; text-align: center">&nbsp;</TD></TR><TR><TD STYLE="font: 10pt Georgia; text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->119<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 12pt 58.15pt; text-align: justify"></P>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"><B>31</B></TD><TD STYLE="text-align: justify"><B>Other operating income (expenses), net</B></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 70%; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; width: 10%; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.75pt solid"><B>2020</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 10%; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.75pt solid"><B>2019</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 10%; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.75pt solid"><B>2018</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Other operating income, net </FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">70,288</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">75,667</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">93,089</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Other operating expenses </FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">37,368</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(94,415)</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(64,498)</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt">Other operating income (expenses), net</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 2.25pt double">107,656</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 2.25pt double">(18,748)</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: right; border-bottom: Black 2.25pt double">28,591</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">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, net of Cofins and Pasep.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Other operating expenses consist mainly of derecognition of concessions
assets due to obsolescence, discontinued construction works, unproductive wells, projects considered economically unfeasible, losses on
property, plant and equipment , and recognition and reversal of estimated losses with asset indemnification, the main impact in the year
being the agreement signed with the municipality of Mau&aacute;.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"><B>32</B></TD><TD STYLE="text-align: justify"><B>Commitments</B></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">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 unrecorded
committed amounts as of December 31, 2020:</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD STYLE="padding: 1pt 5pt; white-space: nowrap; width: 38%; font-family: Arial,sans-serif; text-align: center; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; width: 13%; padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 1pt 0; text-align: center; border-bottom: Black 0.5pt solid"><B>1 year</B></P></TD>
    <TD STYLE="white-space: nowrap; width: 12%; padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 1pt 0; text-align: center; border-bottom: Black 0.5pt solid"><B>1-3 years</B></P></TD>
    <TD STYLE="white-space: nowrap; width: 12%; padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 1pt 0; text-align: center; border-bottom: Black 0.5pt solid"><B>3-5 years</B></P></TD>
    <TD STYLE="white-space: nowrap; width: 13%; padding-right: 5pt; padding-left: 5pt">
<DIV STYLE="padding: 0cm 0cm 1pt; border-bottom: Black 0.5pt solid">

    <P STYLE="font: 9pt/110% Georgia,serif; margin: 1pt 0; text-align: center"><B>More than</B></P>
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 1pt 0; text-align: center"><B>5 years</B></P>
</DIV></TD>
    <TD STYLE="white-space: nowrap; width: 12%; padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 1pt 0; text-align: center; border-bottom: Black 0.5pt solid"><B>Total</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding: 1pt 5pt; white-space: nowrap; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Contractual obligations &ndash; Expenses </FONT></TD>
    <TD STYLE="padding: 1pt 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">1,301,725</FONT></TD>
    <TD STYLE="padding: 1pt 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">633,296</FONT></TD>
    <TD STYLE="padding: 1pt 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">142,484</FONT></TD>
    <TD STYLE="padding: 1pt 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">684,761</FONT></TD>
    <TD STYLE="padding: 1pt 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">2,762,266</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding: 1pt 5pt; white-space: nowrap; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Contractual obligations &ndash; Investments</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 1pt 0; text-align: right; border-bottom: Black 0.5pt solid">2,211,198</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 1pt 0; text-align: right; border-bottom: Black 0.5pt solid">1,642,792</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 1pt 0; text-align: right; border-bottom: Black 0.5pt solid">2,103,935</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 1pt 0; text-align: right; border-bottom: Black 0.5pt solid">174,115</P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 1pt 0; text-align: right; border-bottom: Black 0.5pt solid">6,132,040</P></TD></TR>

<TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding: 1pt 5pt; white-space: nowrap; width: 38%; font-family: Arial,sans-serif; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Total</FONT></TD>
    <TD STYLE="white-space: nowrap; width: 13%; padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 1pt 0; text-align: right; border-bottom: Black 1.5pt double">3,512,923</P></TD>
    <TD STYLE="white-space: nowrap; width: 12%; padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 1pt 0; text-align: right; border-bottom: Black 1.5pt double">2,276,088</P></TD>
    <TD STYLE="white-space: nowrap; width: 12%; padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 1pt 0; text-align: right; border-bottom: Black 1.5pt double">2,246,419</P></TD>
    <TD STYLE="white-space: nowrap; width: 13%; padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 1pt 0; text-align: right; border-bottom: Black 1.5pt double">858,876</P></TD>
    <TD STYLE="white-space: nowrap; width: 12%; padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 1pt 0; text-align: right; border-bottom: Black 1.5pt double">8,894,306</P></TD></TR>
  </TABLE>
<!-- Field: Page; Sequence: 248 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Gray 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="font: 10pt Georgia; text-align: center">&nbsp;</TD></TR><TR><TD STYLE="font: 10pt Georgia; text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->120<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%"><P STYLE="font: 13pt Georgia,serif; margin: 0pt; text-align: left"><B>Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - SABESP</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; text-align: left"><B>&nbsp;</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Notes to the Financial Statements</B></P><P STYLE="font: 11pt Georgia,serif; margin: 0; text-align: left"><B>Years ended December 31, 2020, 2019 and 2018</B></P><P STYLE="font: 9pt Georgia,serif; margin: 0; border-bottom: Black 0.75pt solid; text-align: left"><B>Amounts in thousands of reais, unless otherwise indicated</B></P><P STYLE="font: 9pt Arial,sans-serif; margin: 0"><B>&nbsp;</B></P></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Georgia,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"><B>33</B></TD><TD><B>Supplemental cash flow information</B></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 12pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 66%; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; width: 11%; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>2020</B></P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 11%; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>2019</B></P></TD>
    <TD STYLE="padding-right: 5pt; width: 12%; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid"><B>2018</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Total additions to contract assets (Note 14)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">3,948,158</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">3,532,283</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">3,188,943</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Total additions to intangible assets (Note 15 (b))</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">411,285</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">1,788,907</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">1,144,728</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Items not affecting cash (see breakdown below)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(1,095,285)</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(2,125,943)</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">(2,201,112)</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Total additions to intangible assets as per statement of cash flows</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">3,300,158</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">3,195,247</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">2,132,559</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Investments and financing operations affecting intangible assets but not cash:</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Interest capitalized in the year (Note 15 (d))</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">238,330</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">233,251</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">488,502</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Contractors payable</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">142,514</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">252,675</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">297,872</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Program contract commitments </FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">4,422</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">35,817</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">149,974</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Public Private Partnership - S&atilde;o Louren&ccedil;o PPP (Note 15 (g)) </FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">10,591</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">273,737</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Performance agreements</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">314,720</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">78,296</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Right of use</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">28,549</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">113,233</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Construction margin (Note 26)</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">85,976</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">65,172</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">63,013</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Agreement with the Municipality of Mau&aacute; (Note 10 (a))</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">280,774</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Agreement with the Municipality of Santo Andr&eacute;</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">-</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">1,336,908</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Agreement
    with the municipality of Guarulhos</FONT></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">-</P></TD>
    <TD STYLE="padding-right: 5pt; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 0.5pt solid">928,014</P></TD></TR>

<TR STYLE="vertical-align: bottom; background-color: rgb(213,234,234)">
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 66%; font-family: Arial,sans-serif; text-align: justify; line-height: 110%; padding-left: 5pt"><FONT STYLE="font-family: Georgia,serif; font-size: 9pt; line-height: 110%">Total</FONT></TD>
    <TD STYLE="padding-right: 5pt; width: 11%; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">1,095,285</P></TD>
    <TD STYLE="padding-right: 5pt; white-space: nowrap; width: 11%; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">2,125,943</P></TD>
    <TD STYLE="padding-right: 5pt; width: 12%; padding-left: 5pt">
    <P STYLE="font: 9pt/110% Georgia,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">2,201,112</P></TD></TR>
  </TABLE>
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<TD STYLE="width: 0.5in"><B>34</B></TD><TD><B>Events after the reporting period</B></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 12pt/110% Arial,sans-serif; margin: 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<UL STYLE="margin-top: 0cm; list-style-type: disc">

<LI STYLE="font: 10pt/110% Georgia,serif; text-align: justify; margin: 0"><B>COVID-19 - suspension of cuts and debt renegotiation</B></LI>

</UL>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">On February 3, 2021, the Company approved: (i) suspend cuts and
renegotiate debts for commercial and service customers residing in the operated municipalities that are in the orange and red phases of
the S&atilde;o Paulo / Covid-19 Plan; (ii) the validity period will run from February 3, 2021 until March 31, 2021; (iii) the existing
debts, including the agreements signed during the pandemic period, will be renegotiated without the application of a fine and interest,
only monetary adjustment, according to the Company's policy and procedure; (iv) the term for installments will be 12 months, from the
date of the renegotiation of outstanding balances; (v) the debtor will not be included in the credit protection register for debts until
March 31, 2021; (vi) debtors which may have been included in the credit protection register during the pandemic will be withdrawn immediately
after the debt is renegotiated with Sabesp.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">On March 16, 2021, the Company extended from March 31 to April
30, 2021, the measures to minimize the economic impacts of the pandemic in commercial and service establishments, mentioned above.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><B>New Legal Sanitation Framework &ndash; recognition
of financial asset</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 36pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company has been maintaining investments made and not recovered
through the rendering of services, within the original term of the contract, as intangible assets, amortized by the useful life of the
asset, taking into consideration the solid track record of concession renewal and, therefore, the continuity of service rendering, since,
although Law 14,026/2020, New Legal Sanitation Framework, had been approved by the Brazilian President with vetoes, including on the extension
of program contracts, such vetoes would still be voted in the Brazilian Congress, for this reason the Company maintained, for the reference
date of December 31, 2020, the recognition of the investments made in the concessions as intangible assets.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 36pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">However, on March 17, 2021, the House of Representative casted
a vote to maintain the restriction regarding the extension of program contracts, i.e. the granting authorities will no longer be able
to sign contracts directly and will have to hold bidding processes for the provision of services. Accordingly, SABESP is analyzing the
possible impacts of recognizing a financial asset under intangible assets that may be reclassified, referring to the contractual rights
to receive cash (indemnities) at the end of the contracts, corresponding to the investments made and not recovered over the provision
of services.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Arial,sans-serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Georgia,serif; font-size: 10pt"><B>Results of the ARSESP&rsquo;s Publics Consultations</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 36pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">On April 8, 2021, ARSESP published the results of the Calculation
of the Maximum Average Tariff (P0) and X Factor of the Third Ordinary Tariff Revision and the results of the Proposed Revision of Sabesp&rsquo;s
Tariff Structure.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">Although a new tariff structure was approved, the tariff for
2021 will still be based on the current tariff structure, while the new structure will be applied from 2022 onwards. The impact of the
tariff adjustment for residential and non-residential, residential social and wholesale (water and sewage treatment) customers in 2021
is 7.6%, negative 1.0% and 5.45%, respectively. Further, the real tariff readjustments for the residential category for 2022, 2023 and
2024 were set at 1.5%, 3% and 4.6%, respectively, together with the expansion of beneficiaries in the vulnerable residential category
and the resources intended for the commercial programs of the 2019-2020.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The new tariff structure was defined by ARSESP considering four
groups: (i) minimum consumption versus fixed tariff with a portion being determined by reference to volume of water used; (ii) tariffs
segregated by type of service (such as water, sewage collection and sewage treatment); (iii) social tariff; and (iv) non-residential tariffs.</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin-top: 0; margin-bottom: 0; text-align: center">F-122</P>

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<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"></P>

<P STYLE="font: 10pt/110% Georgia,serif; margin: 0 0 0 36pt; text-align: justify">&nbsp;</P>





<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 0 9.6pt"></P>


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<P STYLE="font: 11pt Times New Roman,serif; margin: 0 15.1pt 0 9.35pt; text-align: right"><B>EXHIBIT 2.1</B></P>

<P STYLE="font: bold 9pt/10.35pt Times New Roman,serif; margin-top: 0pt; margin-bottom: 10pt; text-align: center">DESCRIPTION OF SECURITIES</P>

<P STYLE="font: bold 9pt/10.35pt Times New Roman,serif; margin-top: 0pt; margin-bottom: 10pt; text-align: center"><B>REGISTERED UNDER SECTION 12 OF THE EXCHANGE ACT</B></P>

<P STYLE="font: 13.5pt Times New Roman,serif; margin: 0.55pt 0 10pt"><B>&nbsp;</B></P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">As of December 31, 2020, Companhia de Saneamento
B&aacute;sico do Estado de S&atilde;o Paulo &ndash; SABESP (&ldquo;we,&rdquo; &ldquo;us,&rdquo; and &ldquo;our&rdquo;) had the following
series of securities registered pursuant to Section 12(b) of the Exchange Act:</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 10pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="height: 15.8pt; vertical-align: top">
    <TD STYLE="width: 36%; padding-left: 4.6pt; height: 15.8pt; font: 11pt/9.95pt Times New Roman,serif"><FONT STYLE="font-size: 9pt"><B><U>&nbsp;&#9;Title of each class&#9;</U></B></FONT></TD>
    <TD STYLE="width: 24%; padding-right: -9.4pt; padding-left: 1.6pt; height: 15.8pt; font: 11pt/9.95pt Times New Roman,serif; text-align: center"><FONT STYLE="font-size: 9pt"><B><U>&nbsp;&#9;Trading Symbol(s)&#9;</U></B></FONT></TD>
    <TD STYLE="width: 40%; padding-right: -15.15pt; padding-left: 20.55pt; height: 15.8pt; font: 11pt/9.95pt Times New Roman,serif"><FONT STYLE="font-size: 9pt"><B><U>&nbsp;&#9;Name of each exchange on which registered&#9;</U></B></FONT></TD></TR>
  <TR STYLE="height: 21.15pt; vertical-align: top">
    <TD STYLE="font: 11pt Times New Roman,serif; padding-top: 5.45pt; padding-left: 10pt; height: 21.15pt"><FONT STYLE="font-size: 9pt">Common Shares, without par value</FONT></TD>
    <TD STYLE="font: 11pt Times New Roman,serif; padding-top: 5.45pt; padding-right: 41.95pt; padding-left: 52.7pt; height: 21.15pt; text-align: center"><FONT STYLE="font-size: 9pt">Not traded</FONT></TD>
    <TD STYLE="font: 11pt Times New Roman,serif; padding-top: 5.45pt; padding-left: 25.95pt; height: 21.15pt"><FONT STYLE="font-size: 9pt">New York Stock Exchange *</FONT></TD></TR>
  <TR STYLE="height: 36pt; vertical-align: top">
    <TD STYLE="height: 36pt">
    <P STYLE="font: 9pt Times New Roman,serif; margin: 4.95pt 0 0 10pt">American Depositary Shares, evidenced by American Depositary Receipts,</P>
    <P STYLE="font: 9pt/10.3pt Times New Roman,serif; margin: 0.2pt 59.95pt 0 10pt">each representing one Common Share</P></TD>
    <TD STYLE="height: 36pt">
    <P STYLE="font: 13pt Times New Roman,serif; margin: 0.4pt 0 0">&nbsp;</P>
    <P STYLE="font: 9pt Times New Roman,serif; margin: 0 41.95pt 0 52.7pt; text-align: center">SBS</P></TD>
    <TD STYLE="height: 36pt">
    <P STYLE="font: 13pt Times New Roman,serif; margin: 0.4pt 0 0">&nbsp;</P>
    <P STYLE="font: 9pt Times New Roman,serif; margin: 0 0 0 25.95pt">New York Stock Exchange</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 10pt">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">* Shares are not listed for trading,
but only in connection with the registration of American Depositary Shares pursuant to the requirements of the New York Stock Exchange.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">Capitalized terms used but not defined herein
have the meanings given to them in our annual report on Form 20-F for the fiscal year ended December 31, 2020.</P>


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<P STYLE="font: bold 9pt Times New Roman,serif; margin-bottom: 10pt; text-align: center">COMMON SHARES, WITHOUT PAR VALUE</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt"><B>General</B></P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">Set out below is
certain information concerning our authorized and issued share capital and a brief summary of certain significant provisions of our bylaws
and Brazilian corporate law. This description does not purport to be complete and is qualified by reference to our bylaws (an English
translation of which we have filed with the SEC) and to Brazilian corporate law.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">A copy of our bylaws
is attached to our annual report on Form 20-F as &ldquo;Exhibit 1.1&mdash; Bylaws of the Registrant (English translation) (incorporated
by reference to the Form 6-K filed on December 9, 2019)&rdquo;. We encourage you to read our bylaws and the applicable sections of our
annual report for additional information.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt"><B>Share Capital</B></P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">Our capital stock is only composed
of common shares, all without par value. As of December 31, 2020, our share capital was represented by 683,509,869 common shares. Our
common shares are publicly traded in Brazil on the B3, under the ticker symbol SBSP3.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">The State of S&atilde;o
Paulo holds the majority of our common shares. See &ldquo;Item 7.A. Major Shareholders and Related Party Transactions&mdash;Major Shareholder&rdquo;
of our annual report on Form 20-F.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt"><B>Rights, preferences and restrictions attaching
to each class of shares</B></P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">Each common share
entitles the holder thereof to one vote at our annual or special shareholders&rsquo; meetings. According to Brazilian Corporate Law and
CVM regulations, our shareholders&rsquo; meetings must be called by publication of a notice in the <I>Di&aacute;rio Oficial do Estado
de S&atilde;o Paulo</I>, the official government publication of the State of S&atilde;o Paulo, and in a newspaper of general circulation
in our principal place of business (in our case, the publication &ldquo;<I>Valor Econ&ocirc;mico</I>&rdquo;), currently the city of S&atilde;o
Paulo, at least fifteen days prior to the meeting. The quorum to hold shareholders&rsquo; meetings on first call requires the attendance
of shareholders, either in person or by proxy, representing at least 25.0% of the shares entitled to vote and, on second call, the meetings
can be held with the attendance of shareholders, also either in person or by proxy, representing any number of shares entitled to vote.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">Under Brazilian
Corporate Law, our common shares are entitled to dividends or other distributions made in respect of our common shares in proportion to
their share of the amount available for the dividend or distribution. See &ldquo;Item 8A. Financial Statements and Other Financial Information&mdash;Dividends
and Dividend Policy&rdquo; of our annual report on Form 20-F for a more complete description of payment of dividends and other distributions
on our common shares. In addition, upon any liquidation of our company, our common shares are entitled to our remaining capital after
paying our creditors in proportion to their ownership interest in us.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">In principle, a change
in shareholder rights, such as the reduction of the compulsory minimum dividend, is subject to a favorable vote of the shareholders representing
at least one half of our voting shares. Under certain circumstances that may result in a change in shareholder rights, such as the creation
of preferred shares, Brazilian Corporate Law requires the approval of a majority of the shareholders who would be adversely affected by
the change attending a special meeting called for such reason. It should be emphasized, however, that our bylaws expressly prevent us
from issuing preferred shares. Brazilian Corporate Law specifies other circumstances where a dissenting shareholder may also have appraisal
rights.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">According to
Brazilian Corporate Law, neither a company&rsquo;s bylaws nor actions taken at a general meeting of shareholders may deprive a shareholder
of certain rights, such as:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 11pt Times New Roman,serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 22.25pt"><FONT STYLE="font-family: Symbol; font-size: 9pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 9pt">the right to participate in the distribution of profits;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 11pt Times New Roman,serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 22.25pt"><FONT STYLE="font-family: Symbol; font-size: 9pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 9pt">the right to participate equally and ratably in any remaining residual assets in the event of liquidation
of the company;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 11pt Times New Roman,serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 22.25pt"><FONT STYLE="font-family: Symbol; font-size: 9pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 9pt">the right to supervise the management of the corporate business as specified in Brazilian Corporate Law;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 11pt Times New Roman,serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 22.25pt"><FONT STYLE="font-family: Symbol; font-size: 9pt">&middot;</FONT></TD><TD STYLE="padding-right: 25.15pt"><FONT STYLE="font-size: 9pt">the right to preemptive rights in the event of a subscription of shares,
debentures convertible into shares or subscription bonuses (except in some specific circumstances under Brazilian law); and</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 11pt Times New Roman,serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 22.25pt"><FONT STYLE="font-family: Symbol; font-size: 9pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 9pt">the right to withdraw from the company in the cases specified in Brazilian Corporate Law.</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Symbol; margin: 0.05pt 0 0 55.2pt">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">Pursuant to Brazilian Corporate
Law and our bylaws, each of our common shares carries the right to one vote at our shareholders&rsquo; meetings. We may not restrain or
deny that right without the consent of the holders of a majority of the shares affected.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">Neither Brazilian Corporate Law nor our bylaws expressly address:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 11pt Times New Roman,serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 22.25pt"><FONT STYLE="font-family: Symbol; font-size: 9pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 9pt">staggered terms for directors;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 11pt Times New Roman,serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 22.25pt"><FONT STYLE="font-family: Symbol; font-size: 9pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 9pt">cumulative voting, except as described below; or</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 11pt Times New Roman,serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 22.25pt"><FONT STYLE="font-family: Symbol; font-size: 9pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 9pt">measures that could prevent a takeover attempt.</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Symbol; margin: 0 0 0 55.2pt">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">However, under the laws of the State of S&atilde;o Paulo, the State
is required to own at least a majority of our outstanding common shares.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">According to Brazilian Corporate
Law and its regulations, shareholders representing at least 10 percent of our capital, may request that a multiple voting procedure be
adopted to entitle each share to as many votes as there are board members and to give each shareholder the right to vote cumulatively
for only one candidate or to distribute their votes among several candidates. Pursuant to Brazilian Corporate Law, shareholder action
must be taken at a shareholders meeting, duly called for and not by written consent. Pursuant to regulations promulgated by the CVM, the
10% threshold requirement for the exercise of</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt">multiple voting procedures may be reduced depending
on the amount of capital stock of the company. Considering our current capital stock, shareholders representing 5% of our voting capital
may demand the adoption of a multiple voting procedure.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">In addition, shareholders
owning at least 15.0% of the capital may request the right to elect, separately a member of the Board of Directors. Nonetheless, as per
decisions by CVM, in a company that has issued only common shares, such amount may be reduced to 10.0%. Furthermore, pursuant to Brazilian
corporate law, non-controlling holders of common shares issued by a mixed capital company (<I>sociedade de economia mista</I>), irrespective
of its interest percentage in the company&rsquo;s voting capital, may also have exercise the right of elect separately a member of the
Board of Directors and an alternate, if they are not entitled to elect more members by means of the multiple voting procedure.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt"><B>Dividends</B></P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">The Brazilian corporate
law and our bylaws prescribe that we must distribute to our shareholders in the form of dividends or interest on shareholders&rsquo; equity
an annual amount equal to not less than 25% of the of the fiscal year&rsquo;s net income, after the deductions established or authorized
by law, unless the Board of Directors advises our shareholders at our general shareholders&rsquo; meeting that payment of the mandatory
dividend for the preceding year is inadvisable in light of our financial condition. The Fiscal Council must review any such determination
and report it to the shareholders. The shareholders must also approve the recommendation of the Board of Directors with respect to any
required distribution.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">By law, we are required
to hold an annual shareholders&rsquo; meeting by April 30 of each year at which an annual dividend may be declared. Under Brazilian Corporate
Law, dividends are generally required to be paid to the holder of record on a dividend declaration date within 60 days following the date
the dividend was declared, unless a shareholders&rsquo; resolution sets forth another date of payment, which, in either case, the payment
of the dividends must occur prior to the end of the fiscal year in which the dividend was declared. A shareholder has a three- year period
from the dividend payment date to claim dividends (or payments of interest on shareholders&rsquo; equity) in respect of its shares, after
which we will have no liability for such payments<B>.</B></P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt"><B>Pre-emptive rights</B></P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">Each of our shareholders has
a general preemptive right to subscribe for shares or securities convertible into shares in any capital increase, in proportion to his
or her ownership interest in us, except in the event of the grant and exercise of any option to acquire shares of our capital stock. The
preemptive rights are valid for a 30-day period from the publication of the announcement of the capital increase. Shareholders are also
entitled to sell this preemptive right to third parties. Under Brazilian Corporate Law, we may amend our bylaws to eliminate preemptive
rights or to reduce the exercise period in connection with a public offering of shares or an exchange offer made to acquire another company.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">In the event of a capital
increase by means of the issuance of new shares, holders of ADSs, or of common shares, would, except under circumstances described above,
have preemptive rights to subscribe for any class of our newly issued shares. However, an ADS holder may not be able to exercise the preemptive
rights relating to the common shares underlying his or her ADSs unless a registration statement under the Securities Act is effective
with respect to those rights or an exemption from the registration requirements of the Securities Act is available. See &ldquo;Item 3.D.
Risk Factors&mdash;Risks Relating to Our Common Shares and ADSs&mdash;A holder of our common shares and ADSs might be unable to exercise
preemptive rights and tag-along rights with respect to the common shares.&rdquo;</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 10pt">Memorandum and Articles of Association</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">The following is a
summary of the material terms of our common shares, including related provisions of our bylaws and Brazilian Corporate Law. This description
is qualified by reference to our bylaws and to Brazilian law.</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 10pt">Corporate Purposes</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">We are a mixed capital
company (<I>sociedade de economia mista</I>) of unlimited duration, incorporated on September 6, 1973, with limited liability, duly organized
and operating under Brazilian Corporate Law. As set forth in Article 2 of our bylaws, our corporate purpose is to render basic sanitation
services, aimed at the universalization of basic sanitation in the state of S&atilde;o Paulo without harming our long-term financial sustainability.
Our activities comprise water supply, sanitary sewage services, urban rainwater management and drainage services, urban cleaning services,
solid waste management services and related activities, including the planning, operation, maintenance and commercialization of energy,
and the commercialization of services, products, benefits and rights that directly or indirectly arise from our assets, operations and
activities. We are allowed to act, in a subsidiary form, in other Brazilian locations and abroad.</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 10pt">Directors&rsquo; Powers</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">In addition to
the general provisions of Brazilian law, our Board of Director&rsquo;s Internal Charter contains the specific provisions set out below
regarding a director&rsquo;s power to vote on a proposal, arrangement or contract in which that director has a material interest. Under
Brazilian Corporate Law, a director or an executive officer is prohibited from voting in any meeting or with respect to any transaction
in which that director or executive officer has a conflict of interest with the company and must disclose the nature and extent of the
conflicting interest to be recorded in the minutes of the meeting. In any case, a director or an executive officer may not transact any
business with the company, including any borrowing, except on reasonable or fair terms and conditions that are identical to the terms
and conditions prevailing in the market or offered by third parties.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">According to our
Board of Director&rsquo;s Internal Charter, when a matter involves a conflict of interest with ours or a particular interest in the matter,
each member of the Board of Directors shall (i) declare his impediment in a timely manner, as soon as he becomes aware of the fact, (ii)
refrain from intervening in the matter in discussion or deliberation, (iii) include the fact in the minutes of the meeting, and (iv) abstain
from discussions and deliberations.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">Under our bylaws, our shareholders are responsible
for establishing the compensation we pay to the members of our board of directors, members of the fiscal committee and the executive officers.</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">Pursuant to Brazilian Corporate
Law, each member of our board of executive officers must be a resident of Brazil. See also &ldquo;Item 6.A. Directors and Senior Management&rdquo;
of our annual report on Form 20-F.</P>

<P STYLE="font: bold 9pt/10.25pt Times New Roman,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 10pt">Liquidation Rights</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">Under Brazilian corporate law, the approval of
shareholders representing at least one-half of the issued and outstanding voting shares is required for dissolving or liquidating us.</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 10pt">Redemption Rights</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">Our common shares
are not redeemable, except that a dissenting shareholder is entitled under Brazilian Corporate Law to obtain redemption upon a decision
made at a shareholders&rsquo; meeting approving any of the items described above in &ldquo;Exhibit 2.1. Common Shares, Without Par Value&mdash;Rights,
preferences and restrictions attaching to each class of shares&rdquo; to our annual report on Form 20-F, as well as:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 11pt Times New Roman,serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 22.25pt"><FONT STYLE="font-family: Symbol; font-size: 9pt">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 17.05pt"><FONT STYLE="font-size: 9pt">any decision to transfer all of our shares to another
company in order to make us a wholly owned subsidiary of such company, a stock merger;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 11pt Times New Roman,serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 22.25pt"><FONT STYLE="font-family: Symbol; font-size: 9pt">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 17.05pt"><FONT STYLE="font-size: 9pt">any decision to approve the acquisition of control
of another company at a price which exceeds certain limits set forth in Brazilian corporate law; or</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 11pt Times New Roman,serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 22.25pt"><FONT STYLE="font-family: Symbol; font-size: 9pt">&middot;</FONT></TD><TD STYLE="text-align: justify; padding-right: 17.05pt"><FONT STYLE="font-size: 9pt">in the event that the entity resulting from (i) a
merger, (ii) a stock merger as described above or (iii) a spin-off that we conduct fails to become a listed company within 120 days of
the general shareholders&rsquo; meeting at which such decision was taken.</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Symbol; margin: 0.05pt 26.85pt 0 51pt">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">The right of redemption
triggered by shareholder decisions to merge, consolidate or to participate in a centralized group of companies may only be exercised if
our shares do not satisfy certain tests of liquidity, among others, at the time of the shareholder resolution. The right of redemption
lapses 30 days after publication of the minutes of the relevant general shareholders&rsquo; meeting.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">We would be entitled
to reconsider any action giving rise to redemption rights within 10 days following the expiration of such rights if the redemption of
shares of dissenting shareholders would jeopardize our financial stability. Any redemption pursuant to Brazilian corporate law would be
made at no less than the book value per share, determined on the basis of the last balance sheet approved by the shareholders; provided
that if the general shareholders&rsquo; meeting giving rise to redemption rights occurred more than 60 days after the date of the last
approved balance sheet, a shareholder would be entitled to demand that his or her shares be valued on the basis of a new balance sheet
dated within 60 days of such general shareholders&rsquo; meeting.</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 10pt">Changes to Our Share Capital</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">Under Brazilian Corporate
Law, the approval of shareholders representing at least one-half of the issued and outstanding voting shares is required for creating
a new class of preferred shares with privileges than the common shares. Pursuant to Brazilian Corporate Law, shareholder action must be
taken at a shareholders meeting, duly called for and not by written consent.</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 10pt">Restrictions on Non-Brazilian Holders</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">Under Brazilian corporate
law, there are no restrictions on ownership of our capital stock by individuals or legal entities domiciled outside Brazil, including
the rights of such non-resident or foreign shareholders to hold or exercise voting rights.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">However, the right to
convert dividend payments and proceeds from the sale of common shares into foreign currency and to remit such amounts outside Brazil is
subject to restrictions under foreign investment legislation, which generally requires, among other things, that the relevant investment
be registered with the Central Bank of Brazil. These restrictions on the remittance of foreign capital abroad could hinder or prevent
the depositary bank and its agents for the common shares represented by ADSs from converting dividends, distributions or the proceeds
from any sale of common shares or rights, as the case may be, into U.S. dollars and remitting such amounts abroad. Delays in, or refusal
to grant, any required government approval for conversions of Brazilian currency payments and remittances abroad of amounts owed to holders
of ADSs could adversely affect holders of ADRs.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">Under CMN Resolution
No. 4,373 of 2014 (&ldquo;Resolution 4,373&rdquo;), foreign investors, defined to include individuals, legal entities, mutual funds and
other collective investment entities, domiciled or headquartered outside Brazil, may invest in almost all financial assets and engage
in almost all transactions available in the Brazilian financial and capital markets, provided that they:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 11pt Times New Roman,serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 22.25pt"><FONT STYLE="font-family: Symbol; font-size: 9pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 9pt">appoint at least one representative in Brazil, with powers to perform actions relating to its investment,</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 11pt Times New Roman,serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 22.25pt"><FONT STYLE="font-family: Symbol; font-size: 9pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 9pt">complete the appropriate foreign investor registration form,</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 11pt Times New Roman,serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 22.25pt"><FONT STYLE="font-family: Symbol; font-size: 9pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 9pt">register as a foreign investor with the CVM, and register its foreign investment with the Central Bank
of Brazil, and</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 11pt Times New Roman,serif; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 18pt"></TD><TD STYLE="width: 22.25pt"><FONT STYLE="font-family: Symbol; font-size: 9pt">&middot;</FONT></TD><TD><FONT STYLE="font-size: 9pt">appoint a custodian, duly licensed by the Central Bank of Brazil, if the Brazilian representative in
the first bullet is not a financial institution.</FONT></TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0 15.5pt 10pt 15.55pt; text-align: justify; text-indent: 17.45pt">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">Resolution 4,373
specifies the manner of custody and the permitted means for trading securities held by foreign investors under the resolution. The offshore
transfer or assignment of securities or other financial assets held by foreign investors pursuant to Resolution 4,373 is prohibited, except
for transfers resulting from a corporate reorganization, or occurring upon the death of an investor by operation of law or will.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt"></P>

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<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">&nbsp;</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 10pt">Form and Transfer of Shares</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">Our common shares are
in book-entry form registered in the name of each shareholder. The transfer of such shares is made under Brazilian corporate law, which
provides that a transfer of shares is effected by our transfer agent, Banco Bradesco S.A., upon presentation of valid share transfer instructions
to us by a transferor or its representative. When common shares are acquired or sold on a Brazilian stock exchange, the transfer is effected
on the records of our transfer agent by a representative of a brokerage firm or the stock exchange&rsquo;s clearing system. Transfers
of shares by a foreign investor are made in the same way and are executed by the investor&rsquo;s local agent, who is also responsible
for updating the information relating to the foreign investment furnished to the Central Bank of Brazil.</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt">Shareholder Ownership Disclosure</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">Pursuant to CVM regulations,
a Brazilian public company&rsquo;s (i) direct or indirect controlling shareholders, (ii) shareholders who have elected members of such
company&rsquo;s board of directors or fiscal council, as well as (iii) any person or group of persons representing the same interest,
in each case that has directly or indirectly acquired or sold an interest that exceeds (either upward or downward) the threshold of 5%,
or any multiple thereof, of the total number of shares of any type or class, must disclose such shareholder&rsquo;s or person&rsquo;s
share ownership or divestment, immediately after the acquisition or sale, to the CVM and the B3.</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>


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<P STYLE="font: bold 9pt Times New Roman,serif; margin-bottom: 10pt; text-align: center">AMERICAN DEPOSITARY SHARES (EVIDENCED
BY AMERICAN DEPOSITARY RECEIPTS), EACH REPRESENTING ONE COMMON SHARE</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 0pt"><B>Depositary</B></P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0; margin-left: 0"><B>&nbsp;</B></P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">The Bank of New York
Mellon acts as the depositary (&ldquo;Depositary&rdquo;), for our American Depository Shares (&ldquo;ADSs&rdquo;), which are evidenced
by American depositary receipts (&ldquo;ADRs&rdquo;). Each ADS represents one common share deposited with the Custodian (as defined below),
as agent of the Depositary, under the amended and restated deposit agreement (&ldquo;Deposit Agreement&rdquo;) dated as of May 9, 2002,
as amended and restated as of January 22, 2013, between us, the Depositary and any person in whose name ADRs are registered on the books
of the Depositary maintained for such purpose, or an owner, and any person holding from time to time those ADSs (&ldquo;holders&rdquo;).</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">The Bank of New York
Mellon&rsquo;s office where the ADRs are administered is located at 101 Barclay Street, New York, N.Y. 10286, United States, or the Corporate
Trust Office, and its principal executive office is located at 225 Liberty Street, New York, N.Y. 10286, United States.</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 10pt">Provisions</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">In the United States,
our common shares trade in the form of ADSs. Following a ratio change effected on January 24, 2013, each ADS represents one common share
of our company. Following a stock split which took place on April 25, 2013, we issued two new ADSs for each ADS currently trading and
distributed them to our holders on April 29, 2013. The ADSs are issued by The Bank of New York Mellon, as Depositary, pursuant to the
Deposit Agreement. The ADSs commenced trading on the NYSE on May 10, 2002.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">Banco Bradesco S.A. located in Brazil acts as custodian
(&ldquo;Custodian&rdquo;), as the agent of the Depositary for the purposes of the Deposit Agreement.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">Holders of our ADSs
are not treated as our shareholders and do not have the same rights that our shareholders have. The Depositary will hold the shares that
underlie the common share ADSs through the Custodian in accordance with the provisions of the Deposit Agreement. The rights of our ADSs
holders are governed by the Deposit Agreement and the ADRs, which are governed by New York law. In contrast, the rights of our shareholders
are governed by Brazilian law.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">If you become an owner of
ADSs, you will become a party to the Deposit Agreement and therefore will be bound to its terms and to the terms of any ADR that evidences
your ADSs. The Deposit Agreement and the ADRs specify our rights and obligations as well as your rights and obligations as owner of ADSs
and those of the Depositary. As an ADS holder you appoint the Depositary to act on your behalf in certain circumstances.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">We are providing you with
a summary of the material terms of the ADSs, the Depositary Agreement and of your material rights as an owner of an ADS. We urge you to
review the Deposit Agreement in its entirety, which sets forth the full rights of owners and holders and the rights and duties of the
Depositary in respect of the common shares deposited thereunder. Copies of the Deposit Agreement are on file at the Depositary&rsquo;s
Corporate Trust Office.</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 10pt">Dividends and Distributions</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">Whenever the Depositary
receives any cash dividend or other cash distribution on any deposited securities, the Depositary will, after conversion to U.S. dollars,
if applicable under the Depositary Agreement, distribute the amount received (net of the fees and expenses of the Depositary as provided
in the Deposit Agreement, if applicable) to the owners of ADRs entitled thereto as of the recorded date. Provided, however, that in the
event that we or the Depositary are required to withhold and do withhold from such cash dividend or such other cash distribution in respect
of any deposited securities an amount on account of applicable taxes, the amount distributed to the owners of the ADRs evidencing ADS
representing such deposited securities will be reduced accordingly.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">Subject to the provisions
of the Deposit Agreement, whenever the Depositary receives any distribution other than certain distributions further described in Sections
4.1, 4.3 or 4.4 of the Deposit Agreement, the Depositary will, as promptly as practicable after consultation with us, cause the securities
or property received by it to be distributed to the Owners of ADRs entitled thereto, after deduction or upon payment of any fees and expenses
of the Depositary or any applicable taxes or other governmental charges, in any manner that the Depositary may reasonably deem equitable
and practicable for accomplishing such distribution. Provided, however, that if in the opinion of the Depositary such distribution cannot
be made proportionately among the owners of ADRs entitled thereto, or if for any other reason the Depositary deems such distribution not
to be feasible, the Depositary may adopt such method as it may reasonably deem equitable and practicable for the purpose of effecting
such distribution, including, but not limited to, the public or private sale of the securities or property thus received, or any part
thereof, and the net proceeds of any such sale will be distributed by the Depositary to the Owners entitled thereto as in the case of
a distribution received in cash; provided that any unsold balance of such securities or property is distributed by the Depositary to the
Holders entitled thereto, if such distribution is feasible without withholding for or on account of any taxes or other governmental charges
and without registration under the Securities Act, in accordance with such equitable and practicable methods as the Depositary may have
adopted; provided, further, that no distribution to Holders pursuant to Section 4.2 of the Deposit Agreement is unreasonably delayed by
any action of the Depositary.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">If any distribution
upon any deposited securities consists of a dividend in, or free distribution of, common shares, the Depositary may, and will if we request,
distribute to the owners of outstanding ADRs entitled thereto, additional ADRs evidencing an aggregate number of ADSs representing the
amount of common shares received as such dividend or free distribution, subject to the terms and conditions of the Deposit Agreement with
respect to the deposit of common shares and the issuance of ADSs evidenced by ADRs, including the withholding of any tax or other governmental
charge as provided in Section 4.11 of the Deposit Agreement and the payment of the fees of the Depositary as provided in Section 5.9 of
the Deposit Agreement. In lieu of delivering ADRs for fractional ADSs in any such case, the Depositary will sell the amount of common
shares represented by the aggregate of such fractions and distribute the net</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt">proceeds, all in the manner and subject
to the conditions set forth in the Deposit Agreement. If additional ADRs are not so distributed, each ADS will thenceforth also represent
the additional common shares distributed upon the deposited securities represented thereby.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">In the event that
the Depositary determines that any distribution in property (including common shares and rights to subscribe therefor) is subject to any
tax or other governmental charge which the Depositary is obligated to withhold, the Depositary may by public or private sale dispose of
all or a portion of such property (including common shares and rights to subscribe therefor) in such amounts and in such manner as the
Depositary deems necessary and practicable to pay any such taxes or charges and the Depositary will distribute the net proceeds of any
such sale after deduction of such taxes or charges to the owners of ADRs entitled thereto.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">The owners shall indemnify
the Depositary, us, the Custodian and any respective directors, employees, agents and affiliates against, and hold each of them harmless
from, any claims by any governmental authority with respect to taxes, additions to tax, penalties or interest arising out of any refund
of taxes, reduced rate of withholding at source or other tax benefit obtained.</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 10pt">Withdrawal and Surrender of Deposited Securities</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">Upon surrender at the
deposited securities of the Depositary of an ADR for the purpose of withdrawal of the deposited securities represented by the ADS evidenced
by such ADR, and upon payment of the fee of the Depositary for the surrender of ADR as provided in the Deposit Agreement and payment of
all taxes and governmental charges payable in connection with such surrender and withdrawal of the deposited securities, and subject to
the terms and conditions of the Deposit Agreement, the owner of such ADR will be entitled to delivery, to him or her or upon his or her
order, of the amount of deposited securities at the time represented by the ADS evidenced by such ADRs. Delivery of such deposited securities
may be made by the delivery of (a) deposited securities in the name of such owner or as ordered by him or her or by certificates properly
endorsed or accompanied by proper instruments of transfer to such owner or as ordered by him or her and (b) any other securities, property
and cash to which such owner is then entitled in respect of such ADRs to such owner or as ordered by him. Such delivery will be made,
as hereinafter provided, without unreasonable delay.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">An ADR surrendered
for such purposes may be required by the Depositary to be properly endorsed in blank or accompanied by proper instruments of transfer
in blank, and if the Depositary so requires, the owner thereof will execute and deliver to the Depositary a written order directing the
Depositary to cause the deposited securities being withdrawn to be delivered to or upon the written order of a person or persons designated
in such order. Thereupon the Depositary will direct the Custodian to deliver at the principal office of such Custodian, subject to limitations
contained in the ADR and to the other terms and conditions of the Deposit Agreement, to or upon the written order of the person or persons
designated in the order delivered to the Depositary as above provided, the amount of deposited securities represented by the ADRs evidenced
by such ADR, except that the Depositary may make delivery to such person or persons at the principal trust office of the Depositary of
any dividends or distributions with respect to the deposited securities represented by the ADSs evidenced by such ADRs, or of any proceeds
of sale of any dividends, distributions or rights, which may at the time be held by the Depositary.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">At the request, risk
and expense of any Owner so surrendering an ADR, and for the account of such Owner, the Depositary will direct the Custodian to forward
any cash or other property (other than rights) comprising, and forward a certificate or certificates, if applicable, and other proper
documents of title for, the deposited securities represented by the ADS evidenced by such ADR to the Depositary for delivery at the Corporate
Trust Office of the Depositary. Such direction is to be given by letter or, at the request, risk and expense of such owner, by cable,
telex or facsimile transmission.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">All ADRs surrendered to the Depositary will be cancelled
by the Depositary. The Depositary is authorized to destroy ADRs so cancelled.</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt">Record Date</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">Whenever any cash
dividend or other cash distribution becomes payable or any distribution other than cash is to be made, or whenever rights are to be issued
with respect to the deposited securities, or whenever for any reason the Depositary causes a change in the number of common shares that
are represented by each ADS, the Depositary will fix a record date (which record date, if not the same as the record date determined by
us, shall be as close to practicable to the date corresponding to the record date fixed by us in respect of the common shares or other
deposited securities) (a) for the determination of the owners of Receipts who shall be entitled to receive such dividend, distribution
or rights or the net proceeds of the sale thereof or (b) on or after which each ADS will represent the changed number of common shares,
subject to the provisions of the Deposit Agreement. Whenever the Depositary receives notice of any meeting of or solicitation of consents
or proxies from holders of common shares or other deposited securities, the Depositary has to fix, after consultation with us, a record
date for the determination of owners who are entitled to give instructions for the exercise of voting rights at any such meeting.</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 10pt">Voting Rights</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">Upon receipt of
notice of any meeting of holders of common shares or other deposited securities, if requested in writing by us, the Depositary will, as
soon as practicable thereafter, mail to the owners of ADRs a notice, the form of which notice will be in the sole discretion of the Depositary,
which will contain</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt"><FONT STYLE="font-size: 9pt">(a)</FONT><FONT STYLE="font-family: Times New Roman; font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-size: 9pt">such information as is contained in such notice of meeting, (b) a statement that the owners of ADRs
as of the close of business on a specified record date will be entitled, subject to any applicable provision of Brazilian law and of
our <I>estatuto social </I>(By-laws), to instruct the Depositary as to the exercise of the voting rights, if any, pertaining to the amount
of common shares or other deposited securities represented by their respective ADS and (c) a statement as to the manner in which such
instructions may be given, including an express indication that such instructions may be given or deemed given in accordance with the
last sentence of this paragraph if no instruction is received, to the Depositary to give a discretionary proxy to a person designated
by us.</FONT></P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">Upon the written
request of an owner of an ADR on such record date, received on or before the date established by the Depositary for such purpose, or the
Instruction Date, the Depositary will endeavor, in so far as practicable and permitted under Brazilian law and our <I>estatuto social
</I>(By-laws) to vote or cause to be voted the amount of common shares and/or other deposited securities represented by the ADSs evidenced
by such ADR in accordance with the instructions set forth in such request. The Depositary will not vote or attempt to exercise the right
to vote that attaches to the common shares or other deposited</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt">securities, other than in accordance
with such instructions or deemed instructions. If no instructions are received by the Depositary from any owner with respect to any of
the deposited securities represented by the ADS evidenced by such Owner&rsquo;s ADRs on or before the date established by the Depositary
for such purpose, the Depositary will deem such Owner to have instructed the Depositary to give a discretionary proxy to a person designated
by us with respect to such deposited securities and the Depositary will give a discretionary proxy to a person designated by us to vote
such deposited securities, provided, that no such instruction will be deemed given and no such discretionary proxy will be given with
respect to any matter as to which we inform the Depositary (and we agree to provide such information as promptly as practicable in writing)
that (x) we do not wish such proxy given, (y) substantial opposition exists or (z) such matter materially and adversely affects the rights
of holders of common shares.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">There can be no assurance
that Owners generally or any Owner in particular will receive the notice described in the preceding paragraph sufficiently prior to the
Instruction Date to ensure that the Depositary will vote the common shares or deposited securities in accordance with the provisions set
forth in the preceding paragraph.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">In order to give
Owners a reasonable opportunity to instruct the Depositary as to the exercise of voting rights relating to deposited securities, if we
will request the Depositary to act under Section 4.7 of the Deposit Agreement, we will give the Depositary notice of any such meeting
and details concerning the matters to be voted upon not less than 30 days prior to the meeting date.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">Owners of ADS will not
be entitled to attend shareholders&rsquo; meetings, but will be entitled to instruct the Depositary in the manner set out above as to
the manner of voting the common shares represented by ADSs at any shareholders&rsquo; meeting.</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 10pt">Reports: Inspection of Transfer Books</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">We are subject to
the periodic reporting requirements of the United States Securities Exchange Act of 1934 and, accordingly, file certain reports with the
United States Securities and Exchange Commission (the &ldquo;SEC&rdquo;). Such reports and communications will be available for inspection
and copying through the SEC&rsquo;s EDGAR system or at the public reference facilities maintained by the SEC in Washington, D.C.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">The Depositary
will make available for inspection by owners of ADRs at its Corporate Trust Office any reports and communications, including any proxy
soliciting material, received from us which are both (a) received by the Depositary as the holder of the deposited securities and (b)
made generally available to the holders of such deposited securities by us. The Depositary will also, upon written request, as promptly
as practicable, send to the owners of ADRs copies of such reports furnished by us pursuant to the Deposit Agreement. Any such reports
and communications, including any such proxy soliciting material, furnished to the Depositary by us will be furnished in English, to the
extent such materials are required to be translated into English pursuant to any regulation of the SEC applicable to us.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">The Depositary keeps
books at its Corporate Trust Office for the registration of ADRs and transfers of ADRs which at all reasonable times will be open for
inspection by us and the owners of ADRs, provided that such inspection will not be for the purpose of communicating with owners of ADRs
in the interest of a business or object other than the business of us or a matter related to the Deposit Agreement or the ADRs.</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 10pt">Liabilities of Owners for Taxes</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">If any tax or other
governmental charge becomes payable by the Custodian or the Depositary with respect to any ADR or any deposited securities represented
hereby, such tax or other governmental charge will be payable by the Owner hereof to the Depositary. The Depositary may refuse to effect
any transfer of an ADR or any withdrawal of deposited securities represented by ADSs evidenced by such ADR until such payment is made,
and may withhold any dividends or other distributions, or may sell for the account of the owner hereof any part or all of the deposited
securities represented by the ADS evidenced by an ADR, and may apply such dividends or other distributions or the proceeds of any such
sale in payment of such tax or other governmental charge and the owner hereof will remain liable for any deficiency.</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt">Changes Affecting Deposited Securities</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">In circumstances where
the provisions of Section 4.3 of the Deposit Agreement do not apply, upon any change in nominal value, change in par value, split-up,
consolidation or any other reclassification of deposited securities, or upon any recapitalization, reorganization, merger or consolidation,
or sale of assets affecting us or to which we are a party, any securities received by the Depositary or the Custodian in exchange for
or in conversion of or in respect of deposited securities will be treated as new deposited securities under the Deposit Agreement, and
ADS will from then on represent, in addition to the existing deposited securities, if any, the new deposited securities so received in
exchange or <FONT STYLE="letter-spacing: -0.35pt">by </FONT>conversion, unless additional ADRs are delivered pursuant to the following
sentence. In any such case the Depositary may, and will if we request, execute and deliver additional ADRs as in the case of a dividend
in common shares, or call for the surrender of outstanding ADRs to be exchanged for new ADRs specifically describing such new deposited
securities.</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt">Amendment and Termination</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">The form of the ADRs and any provisions
of the Deposit Agreement may at any time and from time to time be amended by agreement between us and the Depositary without the consent
of owners and holders in any respect which they may deem necessary or desirable. Any amendment which imposes or increases any fees or
charges (other than taxes and other governmental charges, registration fees, cable, telex or facsimile transmission costs, delivery costs
or other such expenses), or which otherwise prejudices any substantial existing right of owners of ADRs, will, however, not become effective
as to outstanding ADRs until the expiration of thirty days after notice of such amendment has been given to the Owners of outstanding
ADRs. Every Owner of an ADR at the time any amendment so becomes effective will be deemed, by continuing to hold such ADR, to consent
and agree to such amendment and to be bound by the Deposit Agreement as amended thereby. In no event shall any amendment impair the right
of the Owner of any ADR to surrender such ADR and receive therefor the deposited securities represented thereby, except in order to comply
with mandatory provisions of applicable law.</P>


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<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">Notwithstanding the
foregoing, if any governmental body should adopt new laws, rules or regulations which would require an amendment or supplement of the
Deposit Agreement to ensure compliance therewith, we and the Depositary may amend or supplement the Deposit Agreement at any time in accordance
with such changed laws, rules and regulations. Such amendment or supplement to the Deposit Agreement in such circumstances may become
effective before a notice of such amendment or supplement is given to owners or within any other period of time as required for compliance
with such laws, rules or regulations.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">The Depositary will
at any time at our direction terminate the Deposit Agreement by mailing notice of such termination to the Owners of all ADRs then outstanding
at least 90 days prior to the date fixed in such notice for such termination. The Depositary may likewise terminate the Deposit Agreement
by mailing notice of such termination (30 days prior to the date such termination is to take effect) to us and the Owners of all ADRs
then outstanding if at any time 90 days has expired after the Depositary has delivered to us a written notice of its election to resign
and a successor depositary has not been appointed and accepted its appointment as provided in the Deposit Agreement. On and after the
date of termination, the owner of an ADR will, upon (a) surrender of such ADR at the Corporate Trust Office of the Depositary, (b) payment
of the fee of the Depositary for the surrender of ADR referred to in Section 2.5 of the Deposit Agreement and (c) payment of any applicable
taxes or governmental charges, be entitled to delivery, to him or her or upon his or her order, of the amount of deposited securities
represented by the ADSs evidenced by such surrendered ADRs.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">If any ADRs remain
outstanding after the date of termination, the Depositary thereafter will discontinue the registration of transfers of ADRs, suspend the
distribution of dividends to the owners thereof, will not accept deposit of ADSs (and will instruct the Custodian to act accordingly)
and will not give any further notices or perform any further acts under the Deposit Agreement, except that the Depositary will continue
to collect dividends and other distributions pertaining to deposited securities, will sell rights and other property as provided in the
Deposit Agreement, and will continue to deliver deposited securities, together with any dividends or other distributions received with
respect thereto and the net proceeds of the sale of any rights or other property, in exchange for ADRs surrendered to the Depositary (after
deducting, in each case, the fee of the Depositary for the surrender of a ADR, any expenses for the account of the owner of such ADR in
accordance with the terms and conditions of the Deposit Agreement and any applicable taxes or governmental charges).</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">At any time after
the expiration of 4 months from the date of termination, the Depositary may sell at public or private sale the deposited securities then
held under the Deposit Agreement and may thereafter hold unsegregated the net proceeds of any such sale, together with any other cash
then held by it thereunder, uninvested and without liability for interest, for the pro rata benefit of the Owners of ADRs which have not
theretofore been surrendered, such Owners thereupon becoming general creditors of the Depositary with respect to such net proceeds. After
making such sale, the Depositary is discharged from all obligations under the Deposit Agreement, except to account for such net proceeds
and other cash (after deducting, in each case, the fee of the Depositary for the surrender of an ADR, any expenses for the account of
the Owner of such ADR in accordance with the terms and conditions of the Deposit Agreement, and any applicable taxes or governmental charges)
and for its obligations under Section 5.8 of the Deposit Agreement. Upon the termination of the Deposit Agreement, we will be discharged
from all obligations under the Deposit Agreement except for its obligations to the Depositary under Sections 5.8 and 5.9 of the Deposit
Agreement. The obligations of the Depositary under Section 5.8 of the Deposit Agreement will survive the termination of the Deposit Agreement.</P>

<P STYLE="font: bold 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt">Limitations on Obligations and Liabilities to ADR Holders</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">We assume no obligation
nor are we subject to any liability under the Deposit Agreement to any Owner or Holder of ADRs, except that we agree to perform our obligations
specifically set forth in the Deposit Agreement without negligence or bad faith.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">The Depositary assumes
no obligation nor will it be subject to any liability under the Deposit Agreement to any Owner or Holder of any ADR (including, without
limitation, liability with respect to the validity or worth of the deposited securities), except that it agrees to perform its obligations
specifically set forth in the Deposit Agreement without negligence or bad faith.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">Neither we nor the
Depositary will be under any obligation to appear in, prosecute or defend any action, suit or other proceeding in respect of any deposited
securities or in respect of the ADRs, which in our reasonable opinion may involve it in expense or liability, unless indemnity satisfactory
to it against all expense and liability is furnished as often as may be required, and the Custodian will not be under any obligation whatsoever
with respect to such proceedings, the responsibility of the Custodian being solely to the Depositary.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">Neither we nor the
Depositary nor the will be liable for any action or nonaction by it in reliance upon the advice of or information from legal counsel,
accountants, any person presenting common shares for deposit, any Owner or any other person believed by it in good faith to be competent
to give such advice or information.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">The Depositary
shall not be liable for any acts or omissions made by a successor depositary whether in connection with a previous act or omission of
the Depositary or in connection with any matter arising wholly after the removal or resignation of the Depositary, provided that in connection
with the issue out of which such potential liability arises the Depositary performed its obligations without negligence or bad faith while
it acted as Depositary.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">Neither we nor the
Depositary will be liable for the acts or omissions of any securities depository, clearing agency or settlement system in connection with
or arising out of book-entry settlement of deposited securities or otherwise.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">The Depositary will
not be responsible for any failure to carry out any instructions to vote any of the deposited securities, or for the manner in which any
such vote is cast or the effect of any such vote, provided that any such action or nonaction is in good faith.</P>

<P STYLE="font: 9pt Times New Roman,serif; margin-right: 0pt; margin-bottom: 10pt; text-indent: 18pt">No disclaimer of liability under the Securities Act is
intended by any provision of the Deposit Agreement.</P>


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<P STYLE="font: 10pt Times New Roman,serif; margin: 4.6pt 14.4pt 0; text-align: right"><B>EXHIBIT 12.1</B></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 4.6pt 14.55pt 0; text-align: center"><B>CERTIFICATION</B></P>

<P STYLE="font: 8.5pt Times New Roman,serif; margin: 0.25pt 0 10pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 0 15.6pt">I, Benedito Pinto Ferreira Braga Junior, certify that:</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 0 15.6pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 11pt">
  <TR STYLE="height: 16.25pt; vertical-align: top">
    <TD STYLE="padding-right: 4.65pt; height: 16.25pt; font-family: Times New Roman,serif; text-align: right; line-height: 11.1pt"><FONT STYLE="font-size: 10pt">1.</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-left: 4.75pt; height: 16.25pt; font-family: Times New Roman,serif; line-height: 11.1pt"><FONT STYLE="font-size: 10pt">I have reviewed this annual report on Form 20-F of Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - Sabesp;</FONT></TD></TR>
  <TR STYLE="height: 44.5pt; vertical-align: top">
    <TD STYLE="padding-top: 4.75pt; padding-right: 4.65pt; height: 44.5pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 10pt">2.</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-top: 4.75pt; padding-right: 10.05pt; padding-left: 4.75pt; height: 44.5pt; font-family: Times New Roman,serif; text-align: justify"><FONT STYLE="font-size: 10pt">Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;</FONT></TD></TR>
  <TR STYLE="height: 33pt; vertical-align: top">
    <TD STYLE="padding-top: 4.75pt; padding-right: 4.65pt; height: 33pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 10pt">3.</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-top: 4.75pt; padding-right: 6.15pt; padding-left: 4.75pt; height: 33pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 10pt">Based on my knowledge, the financial statements and other financial information included in this report fairly present in all material respects the financial condition, results of operations and cash flows of the company as of, and for, the periods presented in this report;</FONT></TD></TR>
  <TR STYLE="height: 44.45pt; vertical-align: top">
    <TD STYLE="padding-top: 4.75pt; padding-right: 4.65pt; height: 44.45pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 10pt">4.</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-top: 4.75pt; padding-right: 10.05pt; padding-left: 4.75pt; height: 44.45pt; font-family: Times New Roman,serif; text-align: justify"><FONT STYLE="font-size: 10pt">The company&rsquo;s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the company and have:</FONT></TD></TR>
  <TR STYLE="height: 44.5pt; vertical-align: top">
    <TD STYLE="width: 3%; height: 44.5pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 2%; padding-top: 4.75pt; padding-right: 4.85pt; height: 44.5pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 10pt">a)</FONT></TD>
    <TD STYLE="width: 95%; padding-top: 4.75pt; padding-right: 9.95pt; padding-left: 4.25pt; height: 44.5pt; font-family: Times New Roman,serif; text-align: justify"><FONT STYLE="font-size: 10pt">designed such disclosure controls and procedures or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the company, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;</FONT></TD></TR>
  <TR STYLE="height: 44.45pt; vertical-align: top">
    <TD STYLE="height: 44.45pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 4.75pt; padding-right: 4.2pt; height: 44.45pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 10pt">b)</FONT></TD>
    <TD STYLE="padding-top: 4.75pt; padding-right: 10pt; padding-left: 4.25pt; height: 44.45pt; font-family: Times New Roman,serif; text-align: justify"><FONT STYLE="font-size: 10pt">designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;</FONT></TD></TR>
  <TR STYLE="height: 33pt; vertical-align: top">
    <TD STYLE="height: 33pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 4.85pt; padding-right: 4.85pt; height: 33pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 10pt">c)</FONT></TD>
    <TD STYLE="padding-top: 4.75pt; padding-right: 6.75pt; padding-left: 4.25pt; height: 33pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 10pt">evaluated the effectiveness of the company&rsquo;s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures as of the end of the period covered by this report based on evaluation; and</FONT></TD></TR>
  <TR STYLE="height: 44.5pt; vertical-align: top">
    <TD STYLE="height: 44.5pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 4.85pt; padding-right: 4.2pt; height: 44.5pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 10pt">d)</FONT></TD>
    <TD STYLE="padding-top: 4.75pt; padding-right: 10.05pt; padding-left: 4.25pt; height: 44.5pt; font-family: Times New Roman,serif; text-align: justify"><FONT STYLE="font-size: 10pt">disclosed in this report any change in the company&rsquo;s internal control over financial reporting that occurred during the period covered by the annual report that has materially affected, or is reasonably likely to materially affect, the company&rsquo;s internal control over financial reporting.</FONT></TD></TR>
  <TR STYLE="height: 33pt; vertical-align: top">
    <TD STYLE="padding-top: 4.75pt; padding-right: 4.65pt; height: 33pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 10pt">5.</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-top: 4.75pt; padding-right: 6.15pt; padding-left: 4.75pt; height: 33pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 10pt">The company&rsquo;s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the company&rsquo;s auditors and to the audit committee of the company&rsquo;s board of directors (or persons performing the equivalent function):</FONT></TD></TR>
  <TR STYLE="height: 33pt; vertical-align: top">
    <TD STYLE="height: 33pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 4.75pt; padding-right: 4.85pt; height: 33pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 10pt">a)</FONT></TD>
    <TD STYLE="padding-top: 4.75pt; padding-right: 6.75pt; padding-left: 4.25pt; height: 33pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 10pt">all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the company&rsquo;s ability to record, process, summarize and report financial information; and</FONT></TD></TR>
  <TR STYLE="height: 27.8pt; vertical-align: top">
    <TD STYLE="height: 27.8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 4.75pt; padding-right: 4.2pt; height: 27.8pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 10pt">b)</FONT></TD>
    <TD STYLE="padding-top: 4.75pt; padding-right: 6.75pt; padding-left: 4.25pt; height: 27.8pt; font-family: Times New Roman,serif; line-height: 11.5pt"><FONT STYLE="font-size: 10pt">any fraud, whether or not material, that involves management or other employees who have a significant role in the company&rsquo;s internal control over financial reporting.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 10pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0.05pt 0 0 15.6pt">Date: April 27, 2021</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0.55pt 0 10pt">&nbsp;</P>

<P STYLE="font: 10pt/106% Times New Roman,serif; margin: 0 363.8pt 0 15.6pt">By:&#9; <U>/s/ Benedito Pinto Ferreira Braga Junior</U></P>

<P STYLE="font: 10pt/106% Times New Roman,serif; margin: 0 386.7pt 0 15.6pt">Name:&#9;Benedito Pinto Ferreira Braga Junior</P>

<P STYLE="font: 10pt/10.7pt Times New Roman,serif; margin: 0 0 0 15.6pt">Title:&#9;Chief Executive Officer</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0">&nbsp;</P>


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<DESCRIPTION>EX-12.2
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<P STYLE="font: 10pt Times New Roman,serif; margin: 4.6pt 14.4pt 0; text-align: right"><B>EXHIBIT 12.2</B></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 4.6pt 14.55pt 0; text-align: center"><B>CERTIFICATION</B></P>

<P STYLE="font: 8.5pt Times New Roman,serif; margin: 0.25pt 0 10pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 0 15.6pt">I, Rui de Britto &Aacute;lvares Affonso, certify that:</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0.05pt 0 10pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 11pt">
  <TR STYLE="height: 16.25pt; vertical-align: top">
    <TD STYLE="padding-right: 4.65pt; height: 16.25pt; font-family: Times New Roman,serif; text-align: right; line-height: 11.1pt"><FONT STYLE="font-size: 10pt">1.</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-left: 4.75pt; height: 16.25pt; font-family: Times New Roman,serif; line-height: 11.1pt"><FONT STYLE="font-size: 10pt">I have reviewed this annual report on Form 20-F of Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo - Sabesp;</FONT></TD></TR>
  <TR STYLE="height: 44.5pt; vertical-align: top">
    <TD STYLE="padding-top: 4.75pt; padding-right: 4.65pt; height: 44.5pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 10pt">2.</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-top: 4.75pt; padding-right: 10.05pt; padding-left: 4.75pt; height: 44.5pt; font-family: Times New Roman,serif; text-align: justify"><FONT STYLE="font-size: 10pt">Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;</FONT></TD></TR>
  <TR STYLE="height: 33pt; vertical-align: top">
    <TD STYLE="padding-top: 4.75pt; padding-right: 4.65pt; height: 33pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 10pt">3.</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-top: 4.75pt; padding-right: 6.15pt; padding-left: 4.75pt; height: 33pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 10pt">Based on my knowledge, the financial statements and other financial information included in this report fairly present in all material respects the financial condition, results of operations and cash flows of the company as of, and for, the periods presented in this report;</FONT></TD></TR>
  <TR STYLE="height: 44.45pt; vertical-align: top">
    <TD STYLE="padding-top: 4.75pt; padding-right: 4.65pt; height: 44.45pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 10pt">4.</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-top: 4.75pt; padding-right: 10.05pt; padding-left: 4.75pt; height: 44.45pt; font-family: Times New Roman,serif; text-align: justify"><FONT STYLE="font-size: 10pt">The company&rsquo;s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the company and have:</FONT></TD></TR>
  <TR STYLE="height: 44.5pt; vertical-align: top">
    <TD STYLE="width: 3%; height: 44.5pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 2%; padding-top: 4.75pt; padding-right: 4.85pt; height: 44.5pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 10pt">a)</FONT></TD>
    <TD STYLE="width: 95%; padding-top: 4.75pt; padding-right: 9.95pt; padding-left: 4.25pt; height: 44.5pt; font-family: Times New Roman,serif; text-align: justify"><FONT STYLE="font-size: 10pt">designed such disclosure controls and procedures or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the company, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;</FONT></TD></TR>
  <TR STYLE="height: 44.45pt; vertical-align: top">
    <TD STYLE="height: 44.45pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 4.75pt; padding-right: 4.2pt; height: 44.45pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 10pt">b)</FONT></TD>
    <TD STYLE="padding-top: 4.75pt; padding-right: 10pt; padding-left: 4.25pt; height: 44.45pt; font-family: Times New Roman,serif; text-align: justify"><FONT STYLE="font-size: 10pt">designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;</FONT></TD></TR>
  <TR STYLE="height: 33pt; vertical-align: top">
    <TD STYLE="height: 33pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 4.85pt; padding-right: 4.85pt; height: 33pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 10pt">c)</FONT></TD>
    <TD STYLE="padding-top: 4.75pt; padding-right: 6.75pt; padding-left: 4.25pt; height: 33pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 10pt">evaluated the effectiveness of the company&rsquo;s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures as of the end of the period covered by this report based on evaluation; and</FONT></TD></TR>
  <TR STYLE="height: 44.5pt; vertical-align: top">
    <TD STYLE="height: 44.5pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 4.85pt; padding-right: 4.2pt; height: 44.5pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 10pt">d)</FONT></TD>
    <TD STYLE="padding-top: 4.75pt; padding-right: 10.05pt; padding-left: 4.25pt; height: 44.5pt; font-family: Times New Roman,serif; text-align: justify"><FONT STYLE="font-size: 10pt">disclosed in this report any change in the company&rsquo;s internal control over financial reporting that occurred during the period covered by the annual report that has materially affected, or is reasonably likely to materially affect, the company&rsquo;s internal control over financial reporting.</FONT></TD></TR>
  <TR STYLE="height: 33pt; vertical-align: top">
    <TD STYLE="padding-top: 4.75pt; padding-right: 4.65pt; height: 33pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 10pt">5.</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-top: 4.75pt; padding-right: 6.15pt; padding-left: 4.75pt; height: 33pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 10pt">The company&rsquo;s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the company&rsquo;s auditors and to the audit committee of the company&rsquo;s board of directors (or persons performing the equivalent function):</FONT></TD></TR>
  <TR STYLE="height: 33pt; vertical-align: top">
    <TD STYLE="height: 33pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 4.75pt; padding-right: 4.85pt; height: 33pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 10pt">a)</FONT></TD>
    <TD STYLE="padding-top: 4.75pt; padding-right: 6.75pt; padding-left: 4.25pt; height: 33pt; font-family: Times New Roman,serif"><FONT STYLE="font-size: 10pt">all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the company&rsquo;s ability to record, process, summarize and report financial information; and</FONT></TD></TR>
  <TR STYLE="height: 27.8pt; vertical-align: top">
    <TD STYLE="height: 27.8pt; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="padding-top: 4.75pt; padding-right: 4.2pt; height: 27.8pt; font-family: Times New Roman,serif; text-align: right"><FONT STYLE="font-size: 10pt">b)</FONT></TD>
    <TD STYLE="padding-top: 4.75pt; padding-right: 6.75pt; padding-left: 4.25pt; height: 27.8pt; font-family: Times New Roman,serif; line-height: 11.5pt"><FONT STYLE="font-size: 10pt">any fraud, whether or not material, that involves management or other employees who have a significant role in the company&rsquo;s internal control over financial reporting.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 10pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0.05pt 0 0 15.6pt">Date: April 27, 2021</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0.55pt 0 10pt">&nbsp;</P>

<P STYLE="font: 10pt/106% Times New Roman,serif; margin: 0 386.7pt 0 15.6pt">By:&#9; <U>/s/ Rui de Britto &Aacute;lvares Affonso&#9;</U><BR>
Name:&#9;Rui de Britto &Aacute;lvares Affonso</P>

<P STYLE="font: 10pt/10.7pt Times New Roman,serif; margin: 0 0 0 15.6pt">Title:&#9;Chief Financial Officer and Investor Relations Officer</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman,serif; margin: 4.6pt 14.4pt 0; text-align: right"><B>EXHIBIT 13.1</B></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 4.5pt Times New Roman,serif; margin: 0.2pt 0 10pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 4.6pt 164.55pt 0 164.7pt; text-align: center"><B>CERTIFICATION PURSUANT TO 18 U.S.C.
SECTION 1350, AS ADOPTED PURSUANT TO</B></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0.05pt 14.55pt 0; text-align: center"><B>SECTION 906 OF THE U.S. SARBANES-OXLEY ACT
OF 2002</B></P>

<P STYLE="font: 8.5pt Times New Roman,serif; margin: 0.2pt 0 10pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 15.45pt 0 15.6pt; text-align: justify">In connection with the Annual Report of Companhia
de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo &ndash; Sabesp (the &ldquo;Company&rdquo;) on Form 20&#45;F for the fiscal year
ended December 31, 2020, as filed with the U.S. Securities and Exchange Commission on the date hereof (the &ldquo;Report&rdquo;), I, Benedito
Pinto Ferreira Braga Junior, Chief Executive Officer, certify, pursuant to 18 U.S.C. section 1350, as adopted pursuant to section 906
of the U.S. Sarbanes Oxley Act of 2002, that to the best of my knowledge:</P>

<P STYLE="font: 8.5pt Times New Roman,serif; margin: 0.2pt 0 10pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27.7pt"></TD><TD STYLE="width: 25.25pt"><FONT STYLE="font-size: 10pt; letter-spacing: -0.05pt">(i)</FONT></TD><TD><FONT STYLE="font-size: 10pt">the Report fully complies with the requirements of section 13(a) or 15(d) of the U.S. Securities Exchange
Act of 1934; and</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 11pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27.7pt"></TD><TD STYLE="width: 25.25pt"><FONT STYLE="font-size: 10pt; letter-spacing: -0.05pt">(ii)</FONT></TD><TD STYLE="padding-right: 15.55pt"><FONT STYLE="font-size: 10pt">the information contained in the Report fairly presents, in all material
respects, the financial condition and results of operations of the Company.</FONT></TD></TR></TABLE>

<P STYLE="font: 8.5pt Times New Roman,serif; margin: 0.2pt 0 10pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0.05pt 0 0 15.6pt; text-align: justify">Date: April 27, 2021</P>

<P STYLE="font: 8.5pt Times New Roman,serif; margin: 0.2pt 0 10pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 367.6pt 0 15.6pt">By:&#9; <U>/s/Benedito Pinto Ferreira Braga Junior&#9;<BR>
</U>Name:&#9;Benedito Pinto Ferreira Braga Junior</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0.05pt 0 0 15.6pt">Title:&#9;Chief Executive Officer</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0">&nbsp;</P>


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<TYPE>EX-13.2
<SEQUENCE>6
<FILENAME>ex13-2.htm
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<P STYLE="font: 10pt Times New Roman,serif; margin: 4.6pt 14.4pt 0; text-align: right"><B>EXHIBIT 13.2</B></P>

<P STYLE="font: 4.5pt Times New Roman,serif; margin: 0.2pt 0 10pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 4.6pt 164.55pt 0 164.7pt; text-align: center"><B>CERTIFICATION PURSUANT TO 18 U.S.C.
SECTION 1350, AS ADOPTED PURSUANT TO</B></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0.05pt 14.55pt 0; text-align: center"><B>SECTION 906 OF THE U.S. SARBANES-OXLEY ACT
OF 2002</B></P>

<P STYLE="font: 8.5pt Times New Roman,serif; margin: 0.2pt 0 10pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 15.4pt 0 15.6pt; text-align: justify">In connection with the Annual Report of Companhia
de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo &ndash; Sabesp (the &ldquo;Company&rdquo;) on Form 20&#45;F for the fiscal year
ended December 31, 2020, as filed with the U.S. Securities and Exchange Commission on the date hereof (the &ldquo;Report&rdquo;), I, Rui
de Britto &Aacute;lvares Affonso, Chief Financial Officer and Investor Relations Officer, certify, pursuant to 18 U.S.C. section 1350,
as adopted pursuant to section 906 of the U.S. Sarbanes Oxley Act of 2002, that to the best of my knowledge:</P>

<P STYLE="font: 8.5pt Times New Roman,serif; margin: 0.2pt 0 10pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 11pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27.7pt"></TD><TD STYLE="width: 25.25pt"><FONT STYLE="font-size: 10pt; letter-spacing: -0.05pt">(i)</FONT></TD><TD><FONT STYLE="font-size: 10pt">the Report fully complies with the requirements of section 13(a) or 15(d) of the U.S. Securities Exchange
Act of 1934; and</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 11pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 27.7pt"></TD><TD STYLE="width: 25.25pt"><FONT STYLE="font-size: 10pt; letter-spacing: -0.05pt">(ii)</FONT></TD><TD STYLE="padding-right: 15.5pt"><FONT STYLE="font-size: 10pt">the information contained in the Report fairly presents, in all material
respects, the financial condition and results of operations of the Company.</FONT></TD></TR></TABLE>

<P STYLE="font: 8.5pt Times New Roman,serif; margin: 0.2pt 0 10pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0.05pt 0 0 15.6pt; text-align: justify">Date: April 27, 2021</P>

<P STYLE="font: 9pt Times New Roman,serif; margin: 0.2pt 0 10pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 396.8pt 0 15.6pt">By:&#9; <U>/s/ Rui de Britto &Aacute;lvares Affonso&#9;<BR>
</U>Name:&#9;Rui de Britto &Aacute;lvares Affonso</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0.05pt 0 0 15.6pt">Title:&#9;Chief Financial Officer and Investor Relations Officer</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0">&nbsp;</P>


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<DOCUMENT>
<TYPE>EX-15.1
<SEQUENCE>7
<FILENAME>ex15-1.htm
<DESCRIPTION>EX-15.1
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<P STYLE="font: 10pt/14pt Arial,sans-serif; margin: 1pt 0; text-align: justify">&nbsp;<IMG SRC="image_001.jpg" ALT=""></P>

<P STYLE="font: 10pt/14pt Arial,sans-serif; margin: 1pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/14pt Arial,sans-serif; margin: 1pt 0; text-align: justify">KPMG Auditores Independentes</P>

<P STYLE="font: 10pt/14pt Arial,sans-serif; margin: 1pt 0; text-align: justify">Rua Arquiteto Olavo Redig de Campos, 105, 6&ordm; andar
- Torre A</P>

<P STYLE="font: 10pt/14pt Arial,sans-serif; margin: 1pt 0; text-align: justify">04711-904 - S&atilde;o Paulo/SP - Brasil</P>

<P STYLE="font: 10pt/14pt Arial,sans-serif; margin: 1pt 0; text-align: justify">Caixa Postal 79518 - CEP 04707-970 - S&atilde;o Paulo/SP
- Brasil</P>

<P STYLE="font: 10pt/14pt Arial,sans-serif; margin: 1pt 0; text-align: justify">Telefone +55 (11) 3940-1500</P>

<P STYLE="font: 10pt/14pt Arial,sans-serif; margin: 1pt 0; text-align: justify">kpmg.com.br</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 16pt Arial,sans-serif; margin: 0"><B>Auditors&rsquo; Letter Regarding Change in Auditor</B></P>

<P STYLE="font: 10pt Arial,sans-serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial,sans-serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial,sans-serif; margin: 0">April 27, 2021</P>

<P STYLE="font: 10pt Arial,sans-serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial,sans-serif; margin: 0">Securities and Exchange Commission</P>

<P STYLE="font: 10pt Arial,sans-serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial,sans-serif; margin: 0">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Arial,sans-serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial,sans-serif; margin: 0">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Arial,sans-serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial,sans-serif; margin: 0">We were previously principal accountants for Companhia de Saneamento B&aacute;sico do
Estado de S&atilde;o Paulo &ndash; SABESP and, under the date of April 30, 2020, we reported on the financial statements of Companhia
de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo &ndash; SABESP as of and for the years ended December 31, 2019 and 2018, and
the effectiveness of internal control over financial reporting as of December 31, 2019. On September 17, 2020, we were dismissed.</P>

<P STYLE="font: 10pt Arial,sans-serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial,sans-serif; margin: 0">We have read Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo &ndash;
SABESP statements included under Item 16F of its Form 20F dated April 27, 2021, and we agree with such statements, except that we are
not in a position to agree or disagree with Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo &ndash; SABESP: (i) stated
reason for changing principal accountants; (ii) statement that the change was approved by the audit committee and board of directors of
Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo &ndash; SABESP; and (iii) statement that Grant Thornton Auditores
Independentes was not engaged regarding the application of accounting principles to a specified transaction or the type of audit opinion
that might be rendered on Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo &ndash; SABESP financial statements or the
effectiveness of internal control over financial reporting.</P>

<P STYLE="font: 10pt Arial,sans-serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial,sans-serif; margin: 0">Very truly yours,</P>

<P STYLE="font: 10pt Arial,sans-serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial,sans-serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial,sans-serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial,sans-serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial,sans-serif; margin: 0">/s/ KPMG Auditores Independentes</P>

<P STYLE="font: 10pt Arial,sans-serif; margin: 0">S&atilde;o Paulo, Brazil</P>

<P STYLE="font: 10pt Arial,sans-serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial,sans-serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 50%; padding-right: 5.4pt; padding-left: 8.5pt; font: 11pt Times New Roman,serif"><FONT STYLE="font-family: Arial,sans-serif; font-size: 5.5pt; color: #A6A6A6">KPMG Auditores Independentes, uma sociedade simples brasileira e firma-membro da rede KPMG de firmas-membro independentes e afiliadas &agrave; KPMG International Cooperative (&ldquo;KPMG International&rdquo;), uma entidade su&iacute;&ccedil;a.</FONT></TD>
    <TD STYLE="width: 50%; padding-right: 5.4pt; padding-left: 8.5pt; font: 11pt Times New Roman,serif"><FONT STYLE="font-family: Arial,sans-serif; font-size: 5.5pt; color: #A6A6A6"><I>KPMG Auditores Independentes, a Brazilian entity and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (&ldquo;KPMG International&rdquo;), a Swiss entity.</I></FONT></TD></TR>
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<P STYLE="font: 11pt/13pt Times New Roman,serif; margin: 0">&nbsp;</P>


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    <sbs:DescriptionOfIncreseInRevenueFromResidentialCustomers contextRef="From2020-01-01to2020-12-31">The increase in revenues from residential customers (except for the social and favela categories), in the amount of R$ 840.3 million from January to December 2020 (R$ 249.3 million from October to December 2020), and the postponement of the payment of 50% of the Regulation, Control and Inspection Fee (TRCF) from May to December 2020, for settlement in 24 installments beginning January 2021, with effect of R$ 24.0 million from May to December 2020.</sbs:DescriptionOfIncreseInRevenueFromResidentialCustomers>
    <sbs:DescriptionOfBudgetAdjustment contextRef="From2020-01-01to2020-12-31">The Company adjusted budget by reducing expenses and, on April 27, 2020, July 10, 2020 and December 15, 2020, it held the 25th, 26th and 27 th issue debentures in the amounts of R$ 1.45 billion, R$ 1.05 billion and R$ 1.00 billion, respectively and also on December 7, 2020 it raised R$ 0.95 billion with IDB INVEST. As of April 28, 2020, the Company concluded the translation of a debt contracted with the Inter-American Development Bank (IDB), from US$ 494.6 million to R$ 2,810.9 million, reducing its exposure to the variation of the US dollar. In addition, as of September 30, 2020, the Company early amortized Eurobonds in the amount of R$ 1,910.1 million (US$ 357.8 million) to further reduce currency exposure and in November 2020, it signed a contract of R$ 950 million with IDB INVEST.</sbs:DescriptionOfBudgetAdjustment>
    <sbs:DescriptionOfAccruedIncomeTax contextRef="From2020-01-01to2020-12-31">The income tax was accrued at rate 15%, plus 10% surtax on taxable income exceeding R$ 240.</sbs:DescriptionOfAccruedIncomeTax>
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    <ifrs-full:TitleOfInitiallyAppliedIFRS contextRef="From2020-01-01to2020-12-31_custom_IFRS1Member" id="Foot-11-0">IFRS 17 &#8211; Insurance Contracts</ifrs-full:TitleOfInitiallyAppliedIFRS>
    <ifrs-full:TitleOfInitiallyAppliedIFRS contextRef="From2020-01-01to2020-12-31_custom_AmendmentsToIFRS10IAS28AndMember" id="Foot-12-0">Amendments to IFRS 10 - Consolidated Statements and IAS 28 - Sale or Contribution of Assets between an Investor and its Associate or Joint Venture</ifrs-full:TitleOfInitiallyAppliedIFRS>
    <ifrs-full:TitleOfInitiallyAppliedIFRS contextRef="From2020-01-01to2020-12-31_custom_AmendmentsToIASMember" id="Foot-11-1">Amendments to IAS 1 &#8211; Classification of Liabilities as Current or Non-Current.</ifrs-full:TitleOfInitiallyAppliedIFRS>
    <ifrs-full:TitleOfInitiallyAppliedIFRS contextRef="From2020-01-01to2020-12-31_custom_AmendmentsToIFRSThreeMember" id="Foot-13-0">Amendments to IFRS 3 &#8211; Reference to the Conceptual Framework.</ifrs-full:TitleOfInitiallyAppliedIFRS>
    <ifrs-full:TitleOfInitiallyAppliedIFRS contextRef="From2020-01-01to2020-12-31_custom_AmendmentsToIASSixteenMember" id="Foot-13-1">Amendments to IAS 16 &#8211; Proceeds Before Intended Use.</ifrs-full:TitleOfInitiallyAppliedIFRS>
    <ifrs-full:TitleOfInitiallyAppliedIFRS contextRef="From2020-01-01to2020-12-31_custom_AmendmentsToIAS37Member" id="Foot-13-2">Amendments to IAS 37 &#8211; Onerous Contracts &#8211; Cost of Compliance with the Contract.</ifrs-full:TitleOfInitiallyAppliedIFRS>
    <ifrs-full:TitleOfInitiallyAppliedIFRS contextRef="From2020-01-01to2020-12-31_custom_AmendmentstoIFRS9IFRS16LeasesAndIAS41Member" id="Foot-13-3">Annual improvements to IFRSs: 2018-2020 Cycle Amendments to IFRS 1 &#8211; First-time Adoption of International Financial Reporting Standards1, IFRS 9 &#8211; Financial Instruments1, IFRS 16 &#8211; Leases and IAS 41 &#8211; Biological Assets and Agricultural Product</ifrs-full:TitleOfInitiallyAppliedIFRS>
    <ifrs-full:TitleOfInitiallyAppliedIFRS contextRef="From2020-01-01to2020-12-31_custom_AmendmentsToIFRSThreeOneMember">Amendments  to IFRS 3  &#8211; Definition of a Business</ifrs-full:TitleOfInitiallyAppliedIFRS>
    <ifrs-full:TitleOfInitiallyAppliedIFRS contextRef="From2020-01-01to2020-12-31_custom_AmendmentsToIAS1AndIAS8OneMember">Amendments to IAS 1 and IAS 8 &#8211; Definition of Material</ifrs-full:TitleOfInitiallyAppliedIFRS>
    <ifrs-full:DescriptionOfNatureOfChangeInAccountingPolicy contextRef="From2020-01-01to2020-12-31_custom_IFRS1Member" id="Foot-11-2">Establishes the principles for the recognition, measurement, presentation and disclosure of insurance contracts.    IFRS 17 will supersede IFRS 4 Insurance Contracts.</ifrs-full:DescriptionOfNatureOfChangeInAccountingPolicy>
    <ifrs-full:DescriptionOfNatureOfChangeInAccountingPolicy contextRef="From2020-01-01to2020-12-31_custom_AmendmentsToIFRS10IAS28AndMember" id="Foot-12-1">Clarify situations that involve the sale or contribution of assets between an investor and its associates or joint venture.</ifrs-full:DescriptionOfNatureOfChangeInAccountingPolicy>
    <ifrs-full:DescriptionOfNatureOfChangeInAccountingPolicy contextRef="From2020-01-01to2020-12-31_custom_AmendmentsToIASMember" id="Foot-11-3">These amendments to IAS 1 only affect the presentation of liabilities as current or non-current in the statement of financial position and not the amount or the time of recognition of any asset, liability, income or expense, or the information disclosed on such items. In addition, clarify that the classification of liabilities as current or non-current is based on the rights existing at the balance sheet date, specify that the classification is not affected by the expectations on whether an entity will exercise its right to postpone the settlement of the liability and introduce the definition of 'settlement' to clarify that settlement refers to the transfer to a counterparty, of cash, equity instruments, other assets or services.</ifrs-full:DescriptionOfNatureOfChangeInAccountingPolicy>
    <ifrs-full:DescriptionOfNatureOfChangeInAccountingPolicy contextRef="From2020-01-01to2020-12-31_custom_AmendmentsToIFRSThreeMember" id="Foot-13-4">The amendments update IFRS 3 so that it refers to the 2018 Conceptual Framework instead of the 1989 Structure. The amendments also include in IFRS 3 the requirement that, for obligations within the scope of IAS 37, the acquirer applies this standard to identify whether there is an obligation at the acquisition date arising from past events. For a tax within the scope of IFRIC 21 - Taxes, the acquirer applies IFRIC 21 to determine whether the event that resulted in the obligation to pay the tax occurred up to the date of acquisition date. Finally, the amendments add an explicit statement that the acquirer does not recognize contingent assets acquired in a business combination.</ifrs-full:DescriptionOfNatureOfChangeInAccountingPolicy>
    <ifrs-full:DescriptionOfNatureOfChangeInAccountingPolicy contextRef="From2020-01-01to2020-12-31_custom_AmendmentsToIASSixteenMember" id="Foot-13-5">The amendments prohibit deducting from the cost of an item of property, plant and equipment any proceeds from the sale of items produced before the asset is available for use, i.e. proceeds to bring the asset to the location and in the condition necessary for it to be able to operate as intended by the Company. Consequently, the entity recognizes these proceeds from the sale and corresponding costs in the result and measures the costs of these items in accordance with IAS 2 - Inventories.         The amendments further clarify the meaning of &#8220;testing whether an asset is functioning properly&#8221;. Currently, IAS 16 determines this as assessing whether the technical and physical performance of the asset is such that it can be used in the production or supply of goods or services, for rent to third parties, or for administrative purposes. If not presented separately in the statement of comprehensive income, the financial statements should disclose the amounts of resources and costs included in income corresponding to items produced that are not a product of the entity's ordinary activities, and which items in the statement of comprehensive income include these resources and costs.</ifrs-full:DescriptionOfNatureOfChangeInAccountingPolicy>
    <ifrs-full:DescriptionOfNatureOfChangeInAccountingPolicy contextRef="From2020-01-01to2020-12-31_custom_AmendmentsToIAS37Member" id="Foot-13-6">The amendments specify that the contract's "compliance cost" comprises costs directly related to the contract, these being the incremental costs of compliance with that contract (e.g., employees or materials) and the allocation of other costs directly related to contract compliance (for example, allocation of depreciation expenses to an item of property, plant and equipment used to fulfill the contract).         These amendments apply to contracts for which the entity has not yet fulfilled all of its obligations at the beginning of the annual period in which the entity applies the changes for the first time. The comparative amounts are not restated. Instead, the entity shall recognize the cumulative effect of the initial adoption of the changes as adjusting the opening balance of retained earnings (or another component of shareholders' equity, as applicable) on the date of initial adoption.</ifrs-full:DescriptionOfNatureOfChangeInAccountingPolicy>
    <ifrs-full:DescriptionOfNatureOfChangeInAccountingPolicy contextRef="From2020-01-01to2020-12-31_custom_AmendmentstoIFRS9IFRS16LeasesAndIAS41Member" id="Foot-13-7">&#183;  IFRS 1 &#8211; Initial Adoption of International Accounting Standards - provides for an additional measure for a subsidiary that becomes an initial adopter after its parent company with respect to accounting for accumulated translation differences.    &#183;  IFRS 9 &#8211; Financial Instruments - clarifies that when applying the &#8220;10%&#8221; test to assess whether the financial liability should be written off, the entity includes only the fees paid or received between the entity (debtor) and the creditor, including fees paid or received by the entity or creditor on behalf of the other party.    &#183;  IFRS 16 &#8211; Leases - this amendment excludes the example of reimbursement of improvements to third-party properties. Since the amendment is only an illustrative example, no effective date is defined.    &#183;  IAS 41 &#8211; Biological Assets and Agricultural Product - the amendment excludes the requirement for entities to exclude cash flows for taxation when measuring fair value.</ifrs-full:DescriptionOfNatureOfChangeInAccountingPolicy>
    <ifrs-full:DescriptionOfNatureOfChangeInAccountingPolicy contextRef="From2020-01-01to2020-12-31_custom_AmendmentsToIFRSThreeOneMember">Clarifies that even though businesses usually have outputs (&#8220;products&#8221;), products are not required for an integrated set of activities and assets in order to qualify as business. In order to qualify as a business, an acquired set of activities and assets must include at least one input and a substantive process that together contribute significantly to the capacity of creating products.</ifrs-full:DescriptionOfNatureOfChangeInAccountingPolicy>
    <ifrs-full:DescriptionOfNatureOfChangeInAccountingPolicy contextRef="From2020-01-01to2020-12-31_custom_AmendmentsToIAS1AndIAS8OneMember">The purpose of the amendments is to facilitate the understanding of the definition of material in IAS 1 and not to change the underlying concept of materiality in the IFRS Standards. The concept of &#8220;hidden&#8221; material information with immaterial information was included as part of the new definition.</ifrs-full:DescriptionOfNatureOfChangeInAccountingPolicy>
    <ifrs-full:DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods contextRef="From2020-01-01to2020-12-31_custom_IFRS1Member" id="Foot-11-4">The Company does not expect effects from adopting this standard.</ifrs-full:DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods>
    <ifrs-full:DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods contextRef="From2020-01-01to2020-12-31_custom_AmendmentsToIFRS10IAS28AndMember" id="Foot-12-2">The Company is assessing the impacts and effects of the amendments; however, it does not expect any effects from the amendments.</ifrs-full:DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods>
    <ifrs-full:DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods contextRef="From2020-01-01to2020-12-31_custom_AmendmentsToIASMember" id="Foot-11-5">The Company does not expect any impacts from this standard.</ifrs-full:DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods>
    <ifrs-full:DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods contextRef="From2020-01-01to2020-12-31_custom_AmendmentsToIFRSThreeMember" id="Foot-13-8">The Company does not expect effects from this standard.</ifrs-full:DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods>
    <ifrs-full:DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods contextRef="From2020-01-01to2020-12-31_custom_AmendmentsToIASSixteenMember" id="Foot-13-9">The Company does not expect effects from this standard.</ifrs-full:DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods>
    <ifrs-full:DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods contextRef="From2020-01-01to2020-12-31_custom_AmendmentsToIAS37Member" id="Foot-13-10">The Company does not expect effects from this standard.</ifrs-full:DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods>
    <ifrs-full:DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods contextRef="From2020-01-01to2020-12-31_custom_AmendmentstoIFRS9IFRS16LeasesAndIAS41Member" id="Foot-13-11">The Company does not expect effects from this standard.</ifrs-full:DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods>
    <ifrs-full:DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods contextRef="From2020-01-01to2020-12-31_custom_AmendmentsToIFRSThreeOneMember">The application of this amendment did not impact the disclosures or amounts recognized in the annual financial statements.</ifrs-full:DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods>
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    <sbs:PropertyPlantAndEquipmentAccumulatedAmortization contextRef="AsOf2019-12-31_ifrs-full_FixturesAndFittingsMember" unitRef="BRL" decimals="-3">-13146000</sbs:PropertyPlantAndEquipmentAccumulatedAmortization>
    <sbs:PropertyPlantAndEquipmentAccumulatedAmortization contextRef="AsOf2020-12-31_ifrs-full_BuildingsMember" unitRef="BRL" decimals="-3">-41513000</sbs:PropertyPlantAndEquipmentAccumulatedAmortization>
    <sbs:PropertyPlantAndEquipmentAccumulatedAmortization contextRef="AsOf2020-12-31_custom_TransportEquipmentsMember" unitRef="BRL" decimals="-3">-7350000</sbs:PropertyPlantAndEquipmentAccumulatedAmortization>
    <sbs:PropertyPlantAndEquipmentAccumulatedAmortization contextRef="AsOf2020-12-31_ifrs-full_FixturesAndFittingsMember" unitRef="BRL" decimals="-3">-13813000</sbs:PropertyPlantAndEquipmentAccumulatedAmortization>
    <ifrs-full:DepreciationRatePropertyPlantAndEquipment contextRef="From2020-01-01to2020-12-31" unitRef="Pure" decimals="INF">0.1120</ifrs-full:DepreciationRatePropertyPlantAndEquipment>
    <ifrs-full:DepreciationRatePropertyPlantAndEquipment contextRef="From2019-01-01to2019-12-31" unitRef="Pure" decimals="INF">0.1250</ifrs-full:DepreciationRatePropertyPlantAndEquipment>
    <ifrs-full:DepreciationRatePropertyPlantAndEquipment contextRef="From2019-01-01to2019-12-31_ifrs-full_BuildingsMember" unitRef="Pure" decimals="INF">0.0210</ifrs-full:DepreciationRatePropertyPlantAndEquipment>
    <ifrs-full:DepreciationRatePropertyPlantAndEquipment contextRef="From2019-01-01to2019-12-31_ifrs-full_OfficeEquipmentMember" unitRef="Pure" decimals="INF">0.1630</ifrs-full:DepreciationRatePropertyPlantAndEquipment>
    <ifrs-full:DepreciationRatePropertyPlantAndEquipment contextRef="From2019-01-01to2019-12-31_custom_TransportEquipmentsMember" unitRef="Pure" decimals="INF">0.0990</ifrs-full:DepreciationRatePropertyPlantAndEquipment>
    <ifrs-full:DepreciationRatePropertyPlantAndEquipment contextRef="From2019-01-01to2019-12-31_ifrs-full_FixturesAndFittingsMember" unitRef="Pure" decimals="INF">0.0670</ifrs-full:DepreciationRatePropertyPlantAndEquipment>
    <ifrs-full:DepreciationRatePropertyPlantAndEquipment contextRef="From2019-01-01to2019-12-31_ifrs-full_OtherPropertyPlantAndEquipmentMember" unitRef="Pure" decimals="INF">0.0500</ifrs-full:DepreciationRatePropertyPlantAndEquipment>
    <ifrs-full:DepreciationRatePropertyPlantAndEquipment contextRef="From2020-01-01to2020-12-31_ifrs-full_BuildingsMember" unitRef="Pure" decimals="INF">0.0210</ifrs-full:DepreciationRatePropertyPlantAndEquipment>
    <ifrs-full:DepreciationRatePropertyPlantAndEquipment contextRef="From2020-01-01to2020-12-31_ifrs-full_OfficeEquipmentMember" unitRef="Pure" decimals="INF">0.1480</ifrs-full:DepreciationRatePropertyPlantAndEquipment>
    <ifrs-full:DepreciationRatePropertyPlantAndEquipment contextRef="From2020-01-01to2020-12-31_custom_TransportEquipmentsMember" unitRef="Pure" decimals="INF">0.0990</ifrs-full:DepreciationRatePropertyPlantAndEquipment>
    <ifrs-full:DepreciationRatePropertyPlantAndEquipment contextRef="From2020-01-01to2020-12-31_ifrs-full_FixturesAndFittingsMember" unitRef="Pure" decimals="INF">0.0670</ifrs-full:DepreciationRatePropertyPlantAndEquipment>
    <ifrs-full:DepreciationRatePropertyPlantAndEquipment contextRef="From2020-01-01to2020-12-31_ifrs-full_OtherPropertyPlantAndEquipmentMember" unitRef="Pure" decimals="INF">0.0490</ifrs-full:DepreciationRatePropertyPlantAndEquipment>
    <sbs:BorrowingsGuarantees contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_TenthIssueDebenturesMember">Own funds</sbs:BorrowingsGuarantees>
    <sbs:BorrowingsGuarantees contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_TwelfthMember">Own funds</sbs:BorrowingsGuarantees>
    <sbs:BorrowingsGuarantees contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_FourteenthIssueDebenturesMember">Own funds</sbs:BorrowingsGuarantees>
    <sbs:BorrowingsGuarantees contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_SeventeenthIssueDebenturesMember">Own funds</sbs:BorrowingsGuarantees>
    <sbs:BorrowingsGuarantees contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_EighteenthIssueDebenturesMember">Own funds</sbs:BorrowingsGuarantees>
    <sbs:BorrowingsGuarantees contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_TwentyFirstIssueDebenturesMember">Own funds</sbs:BorrowingsGuarantees>
    <sbs:BorrowingsGuarantees contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_TwentySecondIssueDebenturesMember">Own funds</sbs:BorrowingsGuarantees>
    <sbs:BorrowingsGuarantees contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_TwentyThirdIssueDebenturesMember">Own funds</sbs:BorrowingsGuarantees>
    <sbs:BorrowingsGuarantees contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_TwentyFourthIssueDebenturesMember">Own funds</sbs:BorrowingsGuarantees>
    <sbs:BorrowingsGuarantees contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_BrazilianFederalSavingsBankMember">Own funds</sbs:BorrowingsGuarantees>
    <sbs:BorrowingsGuarantees contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESPACMember">Own funds</sbs:BorrowingsGuarantees>
    <sbs:BorrowingsGuarantees contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESPACII9751Member">Own funds</sbs:BorrowingsGuarantees>
    <sbs:BorrowingsGuarantees contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESPACII9752Member">Own funds</sbs:BorrowingsGuarantees>
    <sbs:BorrowingsGuarantees contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESONDALIMPAMember">Own funds</sbs:BorrowingsGuarantees>
    <sbs:BorrowingsGuarantees contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESTIETEIIIMember">Own funds</sbs:BorrowingsGuarantees>
    <sbs:BorrowingsGuarantees contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDES2015Member">Own funds</sbs:BorrowingsGuarantees>
    <sbs:BorrowingsGuarantees contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_OthersMember">Own funds</sbs:BorrowingsGuarantees>
    <sbs:BorrowingsGuarantees contextRef="From2020-01-01to2020-12-31_custom_ForeignCurrencyMember_custom_InterAmericanDevelopmentBankBID1212Member">Government</sbs:BorrowingsGuarantees>
    <sbs:BorrowingsGuarantees contextRef="From2020-01-01to2020-12-31_custom_ForeignCurrencyMember_custom_InternationalBankForReconstructionAndDevelopmentBIRDMember">Government</sbs:BorrowingsGuarantees>
    <sbs:BorrowingsGuarantees contextRef="From2020-01-01to2020-12-31_custom_ForeignCurrencyMember_custom_JICA15Member">Government</sbs:BorrowingsGuarantees>
    <sbs:BorrowingsGuarantees contextRef="From2020-01-01to2020-12-31_custom_ForeignCurrencyMember_custom_JICA18Member">Government</sbs:BorrowingsGuarantees>
    <sbs:BorrowingsGuarantees contextRef="From2020-01-01to2020-12-31_custom_ForeignCurrencyMember_custom_JICA17Member">Government</sbs:BorrowingsGuarantees>
    <sbs:BorrowingsGuarantees contextRef="From2020-01-01to2020-12-31_custom_ForeignCurrencyMember_custom_JICA19Member">Government</sbs:BorrowingsGuarantees>
    <sbs:BorrowingsGuarantees contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDES2014Member">Own funds</sbs:BorrowingsGuarantees>
    <sbs:BorrowingsGuarantees contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_TwentyFifthIssueDebenturesMember">Own funds</sbs:BorrowingsGuarantees>
    <sbs:BorrowingsGuarantees contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_TwentySixthIssueDebenturesMember">Own funds</sbs:BorrowingsGuarantees>
    <sbs:BorrowingsGuarantees contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_TwentySeventhIssueDebenturesMember">Own funds</sbs:BorrowingsGuarantees>
    <sbs:BorrowingsGuarantees contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_InterAmericanDevelopmentBankBID2202Member">Government</sbs:BorrowingsGuarantees>
    <sbs:BorrowingsGuarantees contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_InterAmericanDevelopmentBankBIDINVESTMember">Own funds</sbs:BorrowingsGuarantees>
    <sbs:BorrowingsGuarantees contextRef="From2020-01-01to2020-12-31_custom_ForeignCurrencyMember_custom_InterAmericanDevelopmentBankBID4623Member">Government</sbs:BorrowingsGuarantees>
    <ifrs-full:BorrowingsMaturity contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_TenthIssueDebenturesMember">2020</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_TwelfthMember">2025</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_FourteenthIssueDebenturesMember">2022</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_SeventeenthIssueDebenturesMember">2023</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_EighteenthIssueDebenturesMember">2024</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_TwentyFirstIssueDebenturesMember">2022</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_TwentySecondIssueDebenturesMember">2025</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_TwentyThirdIssueDebenturesMember">2027</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_TwentyFourthIssueDebenturesMember">2029</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_BrazilianFederalSavingsBankMember">2021/2042</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESPACMember">2023</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESPACII9751Member">2027</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESPACII9752Member">2027</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESONDALIMPAMember">2025</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESTIETEIIIMember">2028</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDES2015Member">2035</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_OthersMember">2025</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2020-01-01to2020-12-31_custom_ForeignCurrencyMember_custom_InterAmericanDevelopmentBankBID1212Member">2025</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2020-01-01to2020-12-31_custom_ForeignCurrencyMember_custom_InternationalBankForReconstructionAndDevelopmentBIRDMember">2034</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2020-01-01to2020-12-31_custom_ForeignCurrencyMember_custom_JICA15Member">2029</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2020-01-01to2020-12-31_custom_ForeignCurrencyMember_custom_JICA18Member">2029</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2020-01-01to2020-12-31_custom_ForeignCurrencyMember_custom_JICA17Member">2035</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2020-01-01to2020-12-31_custom_ForeignCurrencyMember_custom_JICA19Member">2037</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDES2014Member">2026</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2020-01-01to2020-12-31_custom_ForeignCurrencyMember_custom_BID1983ABMember">2023</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_LeasesConcessionAgreementsProgramContractsAndContractAssetsMember">2035</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_LeasesOthersMember">2023</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_TwentyFifthIssueDebenturesMember">2021</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_TwentySixthIssueDebenturesMember">2030</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_TwentySeventhIssueDebenturesMember">2027</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_InterAmericanDevelopmentBankBID2202Member">2035</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_InterAmericanDevelopmentBankBIDINVESTMember">2034</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2020-01-01to2020-12-31_custom_ForeignCurrencyMember_custom_InterAmericanDevelopmentBankBID4623Member">2044</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2020-01-01to2020-12-31_custom_TwentyFifthIssueDebenturesSeriesOneMember">10/2021</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2020-01-01to2020-12-31_custom_TwentySixthIssueDebenturesSeriesOneMember">07/2027</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2020-01-01to2020-12-31_custom_TwentySixthIssueDebenturesSeriesTwoMember">07/2030</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2020-01-01to2020-12-31_custom_TwentySeventhIssueDebenturesSeriesOneMember">12/2023</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2020-01-01to2020-12-31_custom_TwentySeventhIssueDebenturesSeriesTwoMember">12/2025</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2020-01-01to2020-12-31_custom_TwentySeventhIssueDebenturesSeriesThreeMember">12/2027</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2020-01-01to2020-12-31_custom_BIDTrancheMediumTermMember">08/2029</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsMaturity contextRef="From2020-01-01to2020-12-31_custom_BIDTrancheLongTermMember">08/2034</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_TenthIssueDebenturesMember">TJLP +1.92% (Series 1 and 3) and 9.53% (Series 2)</ifrs-full:BorrowingsInterestRateBasis>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_TwelfthMember">TR + 9.5%</ifrs-full:BorrowingsInterestRateBasis>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_FourteenthIssueDebenturesMember">TJLP +1.92% (Series 1 and 3) and 9.19% (Series 2)</ifrs-full:BorrowingsInterestRateBasis>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_SeventeenthIssueDebenturesMember">CDI +0.75% (Series 1) and 4.5% (Series 2) and4.75% (Series 3)</ifrs-full:BorrowingsInterestRateBasis>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_EighteenthIssueDebenturesMember">TJLP 1.92 % (Series 1 and 3) and 8.25% (Series 2)</ifrs-full:BorrowingsInterestRateBasis>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_TwentyFirstIssueDebenturesMember">CDI + 0.60% e CDI+ 0.90%</ifrs-full:BorrowingsInterestRateBasis>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_TwentySecondIssueDebenturesMember">CDI +0.58% (Series 1) and CDI + 0.90% (Series 2) and 6.0% (Series 3)</ifrs-full:BorrowingsInterestRateBasis>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_TwentyThirdIssueDebenturesMember">CDI +0.49% (Series 1) and CDI + 0.63% (Series 2)</ifrs-full:BorrowingsInterestRateBasis>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_TwentyFourthIssueDebenturesMember">3.20% (Series 1) and 3.37% (Series 2)</ifrs-full:BorrowingsInterestRateBasis>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_BrazilianFederalSavingsBankMember">5% to 9.5%</ifrs-full:BorrowingsInterestRateBasis>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESPACMember">TJLP+1.82%</ifrs-full:BorrowingsInterestRateBasis>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESPACII9751Member">TJLP+1.72%</ifrs-full:BorrowingsInterestRateBasis>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESPACII9752Member">TJLP+1.72%</ifrs-full:BorrowingsInterestRateBasis>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESONDALIMPAMember">TJLP+1.92%</ifrs-full:BorrowingsInterestRateBasis>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESTIETEIIIMember">TJLP+1.66%</ifrs-full:BorrowingsInterestRateBasis>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDES2015Member">TJLP+2.18%</ifrs-full:BorrowingsInterestRateBasis>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_OthersMember">3% (FEHIDRO) and TJLP + 1.5% (FINEP)</ifrs-full:BorrowingsInterestRateBasis>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2020-01-01to2020-12-31_custom_ForeignCurrencyMember_custom_InterAmericanDevelopmentBankBID1212Member" id="Foot-32-0">3.31%</ifrs-full:BorrowingsInterestRateBasis>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2020-01-01to2020-12-31_custom_ForeignCurrencyMember_custom_InternationalBankForReconstructionAndDevelopmentBIRDMember" id="Foot-32-1">2.85%</ifrs-full:BorrowingsInterestRateBasis>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2020-01-01to2020-12-31_custom_ForeignCurrencyMember_custom_JICA15Member">1.8% and 2.5%</ifrs-full:BorrowingsInterestRateBasis>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2020-01-01to2020-12-31_custom_ForeignCurrencyMember_custom_JICA18Member">1.8% and 2.5%</ifrs-full:BorrowingsInterestRateBasis>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2020-01-01to2020-12-31_custom_ForeignCurrencyMember_custom_JICA17Member">1.2% and 0.01%</ifrs-full:BorrowingsInterestRateBasis>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2020-01-01to2020-12-31_custom_ForeignCurrencyMember_custom_JICA19Member">1.7% and 0.01%</ifrs-full:BorrowingsInterestRateBasis>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDES2014Member">TJLP+1.76%</ifrs-full:BorrowingsInterestRateBasis>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2020-01-01to2020-12-31_custom_ForeignCurrencyMember_custom_BID1983ABMember" id="Foot-32-2">2.08% to 2.38%</ifrs-full:BorrowingsInterestRateBasis>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_LeasesConcessionAgreementsProgramContractsAndContractAssetsMember">7.73% to 10.12%</ifrs-full:BorrowingsInterestRateBasis>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_LeasesOthersMember">4.24% to 9.29%</ifrs-full:BorrowingsInterestRateBasis>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_TwentyFifthIssueDebenturesMember">CDI + 3.3%</ifrs-full:BorrowingsInterestRateBasis>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_TwentySixthIssueDebenturesMember">4.65% (series 1) and 4.95% (series 2)</ifrs-full:BorrowingsInterestRateBasis>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_TwentySeventhIssueDebenturesMember">CDI +1.60% (Series 1) and CDI + 1.80% (Series 2) and 2.25% (Series 3)</ifrs-full:BorrowingsInterestRateBasis>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2020-01-01to2020-12-31_custom_LocalCurrencyMember_custom_InterAmericanDevelopmentBankBID2202Member">CDI+0.86%</ifrs-full:BorrowingsInterestRateBasis>
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    <ifrs-full:GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset contextRef="From2018-01-01to2018-12-31_custom_G0PlanMember" unitRef="BRL" decimals="-3">-10783000</ifrs-full:GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset>
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    <ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset contextRef="From2019-01-01to2019-12-31" unitRef="BRL" decimals="-3">-345267000</ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset>
    <ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset contextRef="From2018-01-01to2018-12-31" unitRef="BRL" decimals="-3">-11102000</ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset>
    <ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset contextRef="From2019-01-01to2019-12-31_custom_G1PlanMember" unitRef="BRL" decimals="-3">52330000</ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset>
    <ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset contextRef="From2019-01-01to2019-12-31_custom_G0PlanMember" unitRef="BRL" decimals="-3">-397597000</ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset>
    <ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset contextRef="From2020-01-01to2020-12-31_custom_G1PlanMember" unitRef="BRL" decimals="-3">-15422000</ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset>
    <ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset contextRef="From2020-01-01to2020-12-31_custom_G0PlanMember" unitRef="BRL" decimals="-3">521331000</ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset>
    <ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset contextRef="From2018-01-01to2018-12-31_custom_G1PlanMember" unitRef="BRL" decimals="-3">-319000</ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset>
    <ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset contextRef="From2018-01-01to2018-12-31_custom_G0PlanMember" unitRef="BRL" decimals="-3">-10783000</ifrs-full:GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset>
    <sbs:DeferredIncomeTaxAndSocialContributionPlan contextRef="From2020-01-01to2020-12-31" unitRef="BRL" decimals="-3">5243000</sbs:DeferredIncomeTaxAndSocialContributionPlan>
    <sbs:DeferredIncomeTaxAndSocialContributionPlan contextRef="From2019-01-01to2019-12-31" unitRef="BRL" decimals="-3">-17792000</sbs:DeferredIncomeTaxAndSocialContributionPlan>
    <sbs:DeferredIncomeTaxAndSocialContributionPlan contextRef="From2018-01-01to2018-12-31" unitRef="BRL" decimals="-3">108000</sbs:DeferredIncomeTaxAndSocialContributionPlan>
    <sbs:DeferredIncomeTaxAndSocialContributionPlan contextRef="From2019-01-01to2019-12-31_custom_G1PlanMember" unitRef="BRL" decimals="-3">-17792000</sbs:DeferredIncomeTaxAndSocialContributionPlan>
    <sbs:DeferredIncomeTaxAndSocialContributionPlan contextRef="From2019-01-01to2019-12-31_custom_G0PlanMember" unitRef="BRL" decimals="-3">0</sbs:DeferredIncomeTaxAndSocialContributionPlan>
    <sbs:DeferredIncomeTaxAndSocialContributionPlan contextRef="From2020-01-01to2020-12-31_custom_G1PlanMember" unitRef="BRL" decimals="-3">5243000</sbs:DeferredIncomeTaxAndSocialContributionPlan>
    <sbs:DeferredIncomeTaxAndSocialContributionPlan contextRef="From2020-01-01to2020-12-31_custom_G0PlanMember" unitRef="BRL" decimals="-3">0</sbs:DeferredIncomeTaxAndSocialContributionPlan>
    <sbs:DeferredIncomeTaxAndSocialContributionPlan contextRef="From2018-01-01to2018-12-31_custom_G1PlanMember" unitRef="BRL" decimals="-3">108000</sbs:DeferredIncomeTaxAndSocialContributionPlan>
    <sbs:DeferredIncomeTaxAndSocialContributionPlan contextRef="From2018-01-01to2018-12-31_custom_G0PlanMember" unitRef="BRL" decimals="-3">0</sbs:DeferredIncomeTaxAndSocialContributionPlan>
    <ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans contextRef="From2020-01-01to2020-12-31" unitRef="BRL" decimals="-3">511152000</ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans>
    <ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans contextRef="From2019-01-01to2019-12-31" unitRef="BRL" decimals="-3">-363059000</ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans>
    <ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans contextRef="From2018-01-01to2018-12-31" unitRef="BRL" decimals="-3">-10994000</ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans>
    <ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans contextRef="From2019-01-01to2019-12-31_custom_G1PlanMember" unitRef="BRL" decimals="-3">34538000</ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans>
    <ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans contextRef="From2019-01-01to2019-12-31_custom_G0PlanMember" unitRef="BRL" decimals="-3">-397597000</ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans>
    <ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans contextRef="From2020-01-01to2020-12-31_custom_G1PlanMember" unitRef="BRL" decimals="-3">-10179000</ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans>
    <ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans contextRef="From2020-01-01to2020-12-31_custom_G0PlanMember" unitRef="BRL" decimals="-3">521331000</ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans>
    <ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans contextRef="From2018-01-01to2018-12-31_custom_G1PlanMember" unitRef="BRL" decimals="-3">-211000</ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans>
    <ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans contextRef="From2018-01-01to2018-12-31_custom_G0PlanMember" unitRef="BRL" decimals="-3">-10783000</ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans>
    <sbs:CurrentServiceCostEmployeeBenefits contextRef="From2020-01-01to2020-12-31" unitRef="BRL" decimals="-3">4608000</sbs:CurrentServiceCostEmployeeBenefits>
    <sbs:CurrentServiceCostEmployeeBenefits contextRef="From2019-01-01to2019-12-31" unitRef="BRL" decimals="-3">235976000</sbs:CurrentServiceCostEmployeeBenefits>
    <sbs:CurrentServiceCostEmployeeBenefits contextRef="From2018-01-01to2018-12-31" unitRef="BRL" decimals="-3">209817000</sbs:CurrentServiceCostEmployeeBenefits>
    <sbs:CurrentServiceCostEmployeeBenefits contextRef="From2019-01-01to2019-12-31_custom_G1PlanMember" unitRef="BRL" decimals="-3">8609000</sbs:CurrentServiceCostEmployeeBenefits>
    <sbs:CurrentServiceCostEmployeeBenefits contextRef="From2019-01-01to2019-12-31_custom_G0PlanMember" unitRef="BRL" decimals="-3">227367000</sbs:CurrentServiceCostEmployeeBenefits>
    <sbs:CurrentServiceCostEmployeeBenefits contextRef="From2020-01-01to2020-12-31_custom_G1PlanMember" unitRef="BRL" decimals="-3">4608000</sbs:CurrentServiceCostEmployeeBenefits>
    <sbs:CurrentServiceCostEmployeeBenefits contextRef="From2020-01-01to2020-12-31_custom_G0PlanMember" unitRef="BRL" decimals="-3">0</sbs:CurrentServiceCostEmployeeBenefits>
    <sbs:CurrentServiceCostEmployeeBenefits contextRef="From2018-01-01to2018-12-31_custom_G1PlanMember" unitRef="BRL" decimals="-3">-22431000</sbs:CurrentServiceCostEmployeeBenefits>
    <sbs:CurrentServiceCostEmployeeBenefits contextRef="From2018-01-01to2018-12-31_custom_G0PlanMember" unitRef="BRL" decimals="-3">232248000</sbs:CurrentServiceCostEmployeeBenefits>
    <sbs:InterestCostRateEmployeeBenefits contextRef="From2020-01-01to2020-12-31" unitRef="BRL" decimals="-3">414747000</sbs:InterestCostRateEmployeeBenefits>
    <sbs:InterestCostRateEmployeeBenefits contextRef="From2019-01-01to2019-12-31" unitRef="BRL" decimals="-3">224429000</sbs:InterestCostRateEmployeeBenefits>
    <sbs:InterestCostRateEmployeeBenefits contextRef="From2018-01-01to2018-12-31" unitRef="BRL" decimals="-3">213201000</sbs:InterestCostRateEmployeeBenefits>
    <sbs:InterestCostRateEmployeeBenefits contextRef="From2019-01-01to2019-12-31_custom_G1PlanMember" unitRef="BRL" decimals="-3">224429000</sbs:InterestCostRateEmployeeBenefits>
    <sbs:InterestCostRateEmployeeBenefits contextRef="From2019-01-01to2019-12-31_custom_G0PlanMember" unitRef="BRL" decimals="-3">0</sbs:InterestCostRateEmployeeBenefits>
    <sbs:InterestCostRateEmployeeBenefits contextRef="From2020-01-01to2020-12-31_custom_G1PlanMember" unitRef="BRL" decimals="-3">208485000</sbs:InterestCostRateEmployeeBenefits>
    <sbs:InterestCostRateEmployeeBenefits contextRef="From2020-01-01to2020-12-31_custom_G0PlanMember" unitRef="BRL" decimals="-3">206262000</sbs:InterestCostRateEmployeeBenefits>
    <sbs:InterestCostRateEmployeeBenefits contextRef="From2018-01-01to2018-12-31_custom_G1PlanMember" unitRef="BRL" decimals="-3">213201000</sbs:InterestCostRateEmployeeBenefits>
    <sbs:InterestCostRateEmployeeBenefits contextRef="From2018-01-01to2018-12-31_custom_G0PlanMember" unitRef="BRL" decimals="-3">0</sbs:InterestCostRateEmployeeBenefits>
    <sbs:AmountReceivedFromGESP contextRef="From2020-01-01to2020-12-31" unitRef="BRL" decimals="-3">-95452000</sbs:AmountReceivedFromGESP>
    <sbs:AmountReceivedFromGESP contextRef="From2019-01-01to2019-12-31" unitRef="BRL" decimals="-3">-97300000</sbs:AmountReceivedFromGESP>
    <sbs:AmountReceivedFromGESP contextRef="From2018-01-01to2018-12-31" unitRef="BRL" decimals="-3">-96282000</sbs:AmountReceivedFromGESP>
    <sbs:AmountReceivedFromGESP contextRef="From2019-01-01to2019-12-31_custom_G1PlanMember" unitRef="BRL" decimals="-3">0</sbs:AmountReceivedFromGESP>
    <sbs:AmountReceivedFromGESP contextRef="From2019-01-01to2019-12-31_custom_G0PlanMember" unitRef="BRL" decimals="-3">-97300000</sbs:AmountReceivedFromGESP>
    <sbs:AmountReceivedFromGESP contextRef="From2020-01-01to2020-12-31_custom_G1PlanMember" unitRef="BRL" decimals="-3">0</sbs:AmountReceivedFromGESP>
    <sbs:AmountReceivedFromGESP contextRef="From2020-01-01to2020-12-31_custom_G0PlanMember" unitRef="BRL" decimals="-3">-95452000</sbs:AmountReceivedFromGESP>
    <sbs:AmountReceivedFromGESP contextRef="From2018-01-01to2018-12-31_custom_G1PlanMember" unitRef="BRL" decimals="-3">0</sbs:AmountReceivedFromGESP>
    <sbs:AmountReceivedFromGESP contextRef="From2018-01-01to2018-12-31_custom_G0PlanMember" unitRef="BRL" decimals="-3">-96282000</sbs:AmountReceivedFromGESP>
    <ifrs-full:ContributionsToPlanNetDefinedBenefitLiabilityAsset contextRef="From2020-01-01to2020-12-31" unitRef="BRL" decimals="-3">136586000</ifrs-full:ContributionsToPlanNetDefinedBenefitLiabilityAsset>
    <ifrs-full:ContributionsToPlanNetDefinedBenefitLiabilityAsset contextRef="From2019-01-01to2019-12-31" unitRef="BRL" decimals="-3">170140000</ifrs-full:ContributionsToPlanNetDefinedBenefitLiabilityAsset>
    <ifrs-full:ContributionsToPlanNetDefinedBenefitLiabilityAsset contextRef="From2018-01-01to2018-12-31" unitRef="BRL" decimals="-3">147287000</ifrs-full:ContributionsToPlanNetDefinedBenefitLiabilityAsset>
    <ifrs-full:ContributionsToPlanNetDefinedBenefitLiabilityAsset contextRef="From2019-01-01to2019-12-31_custom_G1PlanMember" unitRef="BRL" decimals="-3">40073000</ifrs-full:ContributionsToPlanNetDefinedBenefitLiabilityAsset>
    <ifrs-full:ContributionsToPlanNetDefinedBenefitLiabilityAsset contextRef="From2019-01-01to2019-12-31_custom_G0PlanMember" unitRef="BRL" decimals="-3">130067000</ifrs-full:ContributionsToPlanNetDefinedBenefitLiabilityAsset>
    <ifrs-full:ContributionsToPlanNetDefinedBenefitLiabilityAsset contextRef="From2020-01-01to2020-12-31_custom_G1PlanMember" unitRef="BRL" decimals="-3">25776000</ifrs-full:ContributionsToPlanNetDefinedBenefitLiabilityAsset>
    <ifrs-full:ContributionsToPlanNetDefinedBenefitLiabilityAsset contextRef="From2020-01-01to2020-12-31_custom_G0PlanMember" unitRef="BRL" decimals="-3">110810000</ifrs-full:ContributionsToPlanNetDefinedBenefitLiabilityAsset>
    <ifrs-full:ContributionsToPlanNetDefinedBenefitLiabilityAsset contextRef="From2018-01-01to2018-12-31_custom_G1PlanMember" unitRef="BRL" decimals="-3">11321000</ifrs-full:ContributionsToPlanNetDefinedBenefitLiabilityAsset>
    <ifrs-full:ContributionsToPlanNetDefinedBenefitLiabilityAsset contextRef="From2018-01-01to2018-12-31_custom_G0PlanMember" unitRef="BRL" decimals="-3">135966000</ifrs-full:ContributionsToPlanNetDefinedBenefitLiabilityAsset>
    <sbs:OtherShorttermEmployeeBenefitsOneYear contextRef="From2020-01-01to2020-12-31_custom_G1PlanMember" unitRef="BRL" decimals="-3">177347000</sbs:OtherShorttermEmployeeBenefitsOneYear>
    <sbs:OtherShorttermEmployeeBenefitsOneYear contextRef="From2020-01-01to2020-12-31_custom_G0PlanMember" unitRef="BRL" decimals="-3">169178000</sbs:OtherShorttermEmployeeBenefitsOneYear>
    <sbs:OtherShorttermEmployeeBenefitsTwoYear contextRef="From2020-01-01to2020-12-31_custom_G1PlanMember" unitRef="BRL" decimals="-3">172477000</sbs:OtherShorttermEmployeeBenefitsTwoYear>
    <sbs:OtherShorttermEmployeeBenefitsTwoYear contextRef="From2020-01-01to2020-12-31_custom_G0PlanMember" unitRef="BRL" decimals="-3">167263000</sbs:OtherShorttermEmployeeBenefitsTwoYear>
    <sbs:OtherShorttermEmployeeBenefitsThreeYear contextRef="From2020-01-01to2020-12-31_custom_G1PlanMember" unitRef="BRL" decimals="-3">167906000</sbs:OtherShorttermEmployeeBenefitsThreeYear>
    <sbs:OtherShorttermEmployeeBenefitsThreeYear contextRef="From2020-01-01to2020-12-31_custom_G0PlanMember" unitRef="BRL" decimals="-3">164426000</sbs:OtherShorttermEmployeeBenefitsThreeYear>
    <sbs:OtherShorttermEmployeeBenefitsFourYear contextRef="From2020-01-01to2020-12-31_custom_G1PlanMember" unitRef="BRL" decimals="-3">162648000</sbs:OtherShorttermEmployeeBenefitsFourYear>
    <sbs:OtherShorttermEmployeeBenefitsFourYear contextRef="From2020-01-01to2020-12-31_custom_G0PlanMember" unitRef="BRL" decimals="-3">160721000</sbs:OtherShorttermEmployeeBenefitsFourYear>
    <sbs:OtherShorttermEmployeeBenefitsFiveYear contextRef="From2020-01-01to2020-12-31_custom_G1PlanMember" unitRef="BRL" decimals="-3">2432602000</sbs:OtherShorttermEmployeeBenefitsFiveYear>
    <sbs:OtherShorttermEmployeeBenefitsFiveYear contextRef="From2020-01-01to2020-12-31_custom_G0PlanMember" unitRef="BRL" decimals="-3">1887953000</sbs:OtherShorttermEmployeeBenefitsFiveYear>
    <ifrs-full:OtherShorttermEmployeeBenefits contextRef="From2020-01-01to2020-12-31_custom_G1PlanMember" unitRef="BRL" decimals="-3">3112980000</ifrs-full:OtherShorttermEmployeeBenefits>
    <ifrs-full:OtherShorttermEmployeeBenefits contextRef="From2020-01-01to2020-12-31_custom_G0PlanMember" unitRef="BRL" decimals="-3">2549541000</ifrs-full:OtherShorttermEmployeeBenefits>
    <sbs:ActuarialAssumptionOfMortalityRates2 contextRef="From2019-01-01to2019-12-31_custom_G1PlanMember">AT-2000</sbs:ActuarialAssumptionOfMortalityRates2>
    <sbs:ActuarialAssumptionOfMortalityRates2 contextRef="From2019-01-01to2019-12-31_custom_G0PlanMember">AT-2000</sbs:ActuarialAssumptionOfMortalityRates2>
    <sbs:ActuarialAssumptionOfMortalityRates2 contextRef="From2020-01-01to2020-12-31_custom_G1PlanMember">AT-2000</sbs:ActuarialAssumptionOfMortalityRates2>
    <sbs:ActuarialAssumptionOfMortalityRates2 contextRef="From2020-01-01to2020-12-31_custom_G0PlanMember">AT-2000</sbs:ActuarialAssumptionOfMortalityRates2>
    <sbs:ActuarialAssumptionOfMortalityRates2 contextRef="From2018-01-01to2018-12-31_custom_G1PlanMember">AT-2000</sbs:ActuarialAssumptionOfMortalityRates2>
    <sbs:ActuarialAssumptionOfMortalityRates2 contextRef="From2018-01-01to2018-12-31_custom_G0PlanMember">AT-2000</sbs:ActuarialAssumptionOfMortalityRates2>
    <sbs:ImpactOnPresentValueOfDefinedBenefitObligations contextRef="From2020-01-01to2020-12-31_custom_G1PlanMember_custom_DiscountRateMember_custom_IncreaseOfOnePercentMember">Decrease of R$ 322,111</sbs:ImpactOnPresentValueOfDefinedBenefitObligations>
    <sbs:ImpactOnPresentValueOfDefinedBenefitObligations contextRef="From2020-01-01to2020-12-31_custom_G1PlanMember_custom_DiscountRateMember_custom_DecreaseOfOnePercentMember">Increase of R$ 388,571</sbs:ImpactOnPresentValueOfDefinedBenefitObligations>
    <sbs:ImpactOnPresentValueOfDefinedBenefitObligations contextRef="From2020-01-01to2020-12-31_custom_G1PlanMember_custom_LifeExpectationMember_custom_IncreaseOfOneYearMember">Increase of R$ 83,576</sbs:ImpactOnPresentValueOfDefinedBenefitObligations>
    <sbs:ImpactOnPresentValueOfDefinedBenefitObligations contextRef="From2020-01-01to2020-12-31_custom_G1PlanMember_custom_LifeExpectationMember_custom_DecreaseOfOneYearMember">Decrease of R$ 75,824</sbs:ImpactOnPresentValueOfDefinedBenefitObligations>
    <sbs:ImpactOnPresentValueOfDefinedBenefitObligations contextRef="From2020-01-01to2020-12-31_custom_G1PlanMember_custom_WageIncreaseRateMember_custom_IncreaseOfOnePercentMember">Increase of R$ 29,598</sbs:ImpactOnPresentValueOfDefinedBenefitObligations>
    <sbs:ImpactOnPresentValueOfDefinedBenefitObligations contextRef="From2020-01-01to2020-12-31_custom_G1PlanMember_custom_WageIncreaseRateMember_custom_DecreaseOfOnePercentMember">Decrease of R$ 25,173</sbs:ImpactOnPresentValueOfDefinedBenefitObligations>
    <sbs:ImpactOnPresentValueOfDefinedBenefitObligations contextRef="From2020-01-01to2020-12-31_custom_G0PlanMember_custom_DiscountRateMember_custom_IncreaseOfOnePercentMember">Decrease of R$ 214,482</sbs:ImpactOnPresentValueOfDefinedBenefitObligations>
    <sbs:ImpactOnPresentValueOfDefinedBenefitObligations contextRef="From2020-01-01to2020-12-31_custom_G0PlanMember_custom_DiscountRateMember_custom_DecreaseOfOnePercentMember">Increase of R$ 249,611</sbs:ImpactOnPresentValueOfDefinedBenefitObligations>
    <sbs:ImpactOnPresentValueOfDefinedBenefitObligations contextRef="From2020-01-01to2020-12-31_custom_G0PlanMember_custom_LifeExpectationMember_custom_IncreaseOfOneYearMember">Increase of R$ 135,263</sbs:ImpactOnPresentValueOfDefinedBenefitObligations>
    <sbs:ImpactOnPresentValueOfDefinedBenefitObligations contextRef="From2020-01-01to2020-12-31_custom_G0PlanMember_custom_LifeExpectationMember_custom_DecreaseOfOneYearMember">Decrease of R$ 118,909</sbs:ImpactOnPresentValueOfDefinedBenefitObligations>
    <sbs:ImpactOnPresentValueOfDefinedBenefitObligations contextRef="From2020-01-01to2020-12-31_custom_G0PlanMember_custom_WageIncreaseRateMember_custom_IncreaseOfOnePercentMember">Increase of R$ 310,103</sbs:ImpactOnPresentValueOfDefinedBenefitObligations>
    <sbs:ImpactOnPresentValueOfDefinedBenefitObligations contextRef="From2020-01-01to2020-12-31_custom_G0PlanMember_custom_WageIncreaseRateMember_custom_DecreaseOfOnePercentMember">Decrease of R$ 271,853</sbs:ImpactOnPresentValueOfDefinedBenefitObligations>
    <sbs:EstimateOfContributionExpectedToBePaidToPlan contextRef="From2020-01-01to2020-12-31_custom_G1PlanMember" unitRef="BRL" decimals="-3">2226000</sbs:EstimateOfContributionExpectedToBePaidToPlan>
    <ifrs-full:EstimateOfContributionsExpectedToBePaidToPlan contextRef="From2020-01-01to2020-12-31_custom_G1PlanMember" unitRef="BRL" decimals="-3">205707000</ifrs-full:EstimateOfContributionsExpectedToBePaidToPlan>
    <ifrs-full:EstimateOfContributionsExpectedToBePaidToPlan contextRef="From2020-01-01to2020-12-31_custom_G0PlanMember" unitRef="BRL" decimals="-3">158214000</ifrs-full:EstimateOfContributionsExpectedToBePaidToPlan>
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    <sbs:DisclosureOfOperationsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 14.2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;1&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Operations&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Companhia&#13;de Saneamento B&amp;#225;sico do Estado de S&amp;#227;o Paulo ("SABESP" or "Company") is a mixed-capital company headquartered in&#13;S&amp;#227;o Paulo, at Rua Costa Carvalho, 300, CEP 05429-900, controlled by the State of S&amp;#227;o Paulo. The Company is engaged in&#13;the provision of basic and environmental sanitation services in the State of S&amp;#227;o Paulo, as well as it supplies treated water&#13;and sewage services on a wholesale basis.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;In&#13;addition to providing basic sanitation services in the State of S&amp;#227;o Paulo, SABESP may performs these activities in other&#13;states and countries, and can operate in drainage, urban cleaning, solid waste handling and energy markets. SABESP aims to be&#13;a world reference in the provision of sanitation services, in a sustainable, competitive and innovative manner, with a focus on&#13;customers.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;As&#13;of December 31, 2020, the Company operated water and sewage services in 375 municipalities of the State of S&amp;#227;o Paulo, 342&#13;have already signed contracts, pursuant to Law 11,445/2007. Most of these municipalities&amp;#8217; operations are based on 30-year&#13;concession, program and services contracts, except for the municipalities of Guarulhos, Mau&amp;#225;, Mogi das Cruzes, Santo Andr&amp;#233;,&#13;S&amp;#227;o Bernardo do Campo, S&amp;#227;o Jo&amp;#227;o da Boa Vista and Tejup&amp;#225;, which have a 40-year term.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;table below shows a summary of the contractual situation of the municipalities served:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="border: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 70%; text-align: justify; padding-left: 21.3pt; padding-right: 5.4pt; border-image: none"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 15%; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.45pt; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;                                         31,&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0 0pt 21.3pt; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2020&lt;/b&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 15%; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.45pt; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;                                         31,&lt;/b&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0 0pt 21.3pt; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2019&lt;/b&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&#13;    municipalities that have already signed contracts (*)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;342&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;325&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; vertical-align: top; text-align: justify; padding-left: 7.1pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Balance&#13;    &amp;#8211; intangible and contract assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;39,440,568&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;35,990,087&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; vertical-align: top; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;Percentage&#13;    of intangible and contract assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;93.08%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;90.10%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; vertical-align: top; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Revenue&#13;    from sanitation services (excluding construction revenue)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;14,406,803&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;13,700,777&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; vertical-align: top; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Percentage&#13;    of revenue from sanitation services (excluding construction revenue)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;95.05%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;84.92%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Municipalities&#13;    with expired:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;8&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;21&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 7.1pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Balance&#13;    &amp;#8211; intangible and contract assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;264,931&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,637,878&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;Percentage&#13;    of intangible and contract assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;0.63%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;4.10%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;Revenue&#13;    from sanitation services (excluding construction revenue)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;39,088&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;451,603&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Percentage&#13;    of revenue from sanitation services (excluding construction revenue)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;0.26%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;2.80%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Municipalities&#13;    with concession agreements due by 2030:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;25&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;27&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 7.1pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Balance&#13;    &amp;#8211; intangible and contract assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,436,529&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,181,172&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 7.1pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Percentage&#13;    of intangible and contract assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3.39%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;2.96%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Revenue&#13;    from sanitation services (excluding construction revenue)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;597,483&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;588,628&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Percentage&#13;    of revenue from sanitation services (excluding construction revenue)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3.94%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3.65%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&amp;#160;Municipality&#13;    of S&amp;#227;o Paulo:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;Percentage&#13;    of intangible and contract assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;37.94%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;43.37%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Percentage&#13;    of revenue from sanitation services (excluding construction revenue)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;44.58%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;44.48%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.75pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.75pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(*)&#13;Includes the municipality of Tapiratiba, which signed a contract in October 2019, to begin operating in April 2020.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.75pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company operates in the municipality of Juquitiba under an authorization by public deed, which are valid and governed by the Brazilian&#13;Civil Code. Revenue from sanitation services (excluding construction revenue) of this municipality totaled R$ 6,056 as of December&#13;31, 2020 (R$ 5,616 as of December 31, 2019 and R$ 5,786 as of December 31, 2018) and the total amount of intangible and contract&#13;assets for this municipality was R$ 77,014 as of December 30, 2020 (R$ 80,563 as of December 31, 2019).&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.75pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company's shares have been listed in the &amp;#8220;Novo Mercado&amp;#8221; (New Market) segment of B3 under the ticker symbol SBSP3 since&#13;April 2002 and on the New York Stock Exchange (NYSE) as American Depositary Receipts (&amp;#8220;ADRs&amp;#8221;) Level III, under the&#13;SBS code, since May 2002.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Since&#13;2008, the Company has been setting up partnerships with other companies, which resulted in the following companies: Sesamm, &amp;#193;guas&#13;de Andradina, Saneaqua Mairinque, Aquapolo Ambiental, &amp;#193;guas de Castilho, Attend Ambiental and Paulista Geradora de Energia.&#13;Although SABESP has no majority interest in the capital stock of these companies, the shareholders&amp;#8217; agreements provide for&#13;the power of veto and casting vote in certain issues jointly with associates, indicating the shared control in the management&#13;of investees, except for Saneaqua Mairinque, which, as of August 2020, no longer has a shared control.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Economic&#13;instability worsened by COVID-19&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;global economic instability worsened in early 2020 with the outbreak of a new coronavirus, which was considered pandemic by the&#13;World Health Organization (WHO). Accordingly, SABESP has been taken several preventive measures to ensure the continuity and quality&#13;of the services provided to the population, which have become even more essential. It is worth noting that any interruption in&#13;water supply by a basic sanitation company may compromise compliance with WHO&amp;#8217;s recommendations for everyone to keep good&#13;hygiene habits, such as washing hands correctly and more frequently.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company implemented a number of preventive measures so that its employees are not exposed to situations of risks, such as: (i)&#13;employees from the administrative sectors (especially) and those with more than 60 years of age are working under a remote system;&#13;(ii) restriction of domestic and international trips; (iii) anticipation of the influenza and pneumonia vaccination campaign,&#13;(iv) closing of all branches that assist the public, concentrating services in the digital channels, to protect customers and&#13;employees; among others. The Company also took all necessary preventive measures so that employees with strategic functions can&#13;work without increasing the risk of contamination, thus ensuring the continuity in the provision of essential services.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Some&#13;of the economic and financial consequences arising from the COVID-19 pandemic include the following adverse effects:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 18pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 36pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(i)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;high&#13;    exchange volatility and increase in new funding costs; &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 18pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 24.55pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(ii)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;change&#13;    in the mix of billed volume due to the increase in the residential category and decrease in the public, commercial, industrial&#13;    categories, which have higher average tariffs, leading to a reduction in the total average tariff and, consequently, in revenues&#13;    from customers in the commercial, industrial and public categories, in the amount of approximately R$ 804.5 million from January&#13;    to December 2020 (R$ 215.0 million from October to December 31, 2020); &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 18pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 24.55pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(iii)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;postponement&#13;    of the tariff adjustment from May 11 to August 15, 2020, with an estimate net impact of R$ 37.6 million on the operating revenue&#13;    from May to December 2020; &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 18pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 24.55pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(iv)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;increase&#13;    in default and in the expectation of higher future losses, due to the decrease in the municipalities&amp;#8217; revenue and the&#13;    increase in bankruptcy petitions, which negatively impacted estimated losses by R$ 316.7 million from January to December&#13;    2020 compared to January to December 2019 (R$ 17.8 million from October to December 2020 compared to October to December 2019);&#13;    and &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 18pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 24.55pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(v)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;payment&#13;    exemption of water and sewage bills for consumers in the Residential Social and Residential Favela categories in all operated&#13;    municipalities from April 1 to September 15, 2020, reducing revenue by R$ 116.9 million from January to September 2020, compared&#13;    to the same periods in 2019. &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Opposed&#13;to the adverse effects, there were positive effects, such as the increase in revenues from residential customers (except for the&#13;social and favela categories), in the amount of R$ 840.3 million from January to December 2020 (R$ 249.3 million from October&#13;to December 2020), and the postponement of the payment of 50% of the Regulation, Control and Inspection Fee (TRCF) from May to&#13;December 2020, for settlement in 24 installments beginning January 2021, with effect of R$ 24.0 million from May to December 2020.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Because&#13;of the adverse effects, in order to preserve the economic and financial sustainability, the Company adjusted budget by reducing&#13;expenses and, on April 27, 2020, July 10, 2020 and December 15, 2020, it held the 25&lt;sup&gt;th&lt;/sup&gt;, 26&lt;sup&gt;th&lt;/sup&gt; and 27 &lt;sup&gt;th&#13;&lt;/sup&gt;issue debentures in the amounts of R$ 1.45 billion, R$ 1.05 billion and R$ 1.00 billion, respectively and also on December&#13;7, 2020 it raised R$ 0.95 billion with IDB INVEST. As of April 28, 2020, the Company concluded the translation of a debt contracted&#13;with the Inter-American Development Bank (IDB), from US$ 494.6 million to R$ 2,810.9 million, reducing its exposure to the variation&#13;of the US dollar. In addition, as of September 30, 2020, the Company early amortized Eurobonds in the amount of R$ 1,910.1 million&#13;(US$ 357.8 million) to further reduce currency exposure and in November 2020, it signed a contract of R$ 950 million with IDB&#13;INVEST.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Management&#13;expects that the initiatives implemented because of the above-mentioned impacts, in addition to the inclusion of retail services&#13;to municipalities previously served on a wholesale basis (Guarulhos, Santo Andr&amp;#233; and Mau&amp;#225;), improved water security,&#13;due to the works carried out, and the credit lines contracted for purposes of investments, will be sufficient to meet its commitments&#13;and not compromise the Company&amp;#8217;s operating and financial continuity.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;New&#13;Legal Sanitation Framework&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;On&#13;July 15, 2020, the Brazilian President sanctioned Federal Law 14,026/2020, known as the New Legal Framework for Basic Sanitation,&#13;with 18 vetoes. These vetoes were analyzed on March 17, 2021. The new law expands competition in the sector, by extinguishing&#13;program contract.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Additionally,&#13;the New Legal Framework imposes performance goals to reach 99% of the population served with drinking water and 90% with sewage&#13;collection and treatment by December 31, 2033, encouraging operators to increase efficiency. It also granted the Water and Basic&#13;Sanitation National Agency (ANA) with authority to edit reference rules to regulate sanitation with a view to minimize regulatory&#13;uncertainties, thus creating a more stable and attractive environment for investments in the sector.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;In&#13;this new context, the Company understands it has some competitive advantages, given that: i) it has contracts that already include&#13;goals that meet or even anticipate those defined by the New Legal Framework, ii) it has access to public capital and major exposure&#13;to the private capital market, favoring the maintenance and/or expansion of the operated base iii) it has high governance level&#13;and iv) it has contracts signed with the granting authority that ensure 95% of the revenue.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Approvals&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;financial statements were approved by Management on April  27, 2021.&lt;/font&gt;&lt;/p&gt;</sbs:DisclosureOfOperationsExplanatory>
    <ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/105% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 14.2pt"&gt;&lt;b&gt;2&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;b&gt;Basis of preparation and presentation of the financial statements&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The financial statements of the Company have&#13;been prepared in accordance with the International Financial Reporting Standards &amp;#8211; IFRS as issued by the International Accounting&#13;Standards Board &amp;#8211; IASB. All material information related to the financial statements, and this information alone, is being&#13;disclosed and corresponds to the information used by the Company&amp;#8217;s Management in its administration.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The financial statements have been prepared&#13;under the historical cost except for certain financial instruments measured at fair value when required by the standards.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The preparation of financial statements in conformity&#13;with IFRS requires the use of certain critical accounting estimates. It also requires Management to exercise its judgment in the&#13;process of applying the Company's accounting policies. The areas involving a higher degree to judgment or complexity, or areas&#13;where assumptions and estimates are significant to the financial statements are described in Note 6.&lt;/p&gt;</ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory>
    <ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/105% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 14.2pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 10pt; text-indent: -10pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Summary&#13;    of Significant Accounting Policies&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;main accounting policies applied in the preparation of these financial statements are defined below. These policies have been&#13;applied consistently in all years presented.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.1&#13;Cash and cash equivalents&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Cash&#13;and cash equivalents include cash in hand, bank deposits, overdraft accounts and other short-term highly liquid investments with&#13;maturities and intention of use by the Company&amp;#8217;s Management in a period lower than three months.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.2&#13;Financial assets and liabilities&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Financial&#13;Asset - Classification&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company classified its financial assets according to the following categories: measured at amortized cost, measured at fair value&#13;through other comprehensive income and measured at fair value through profit or loss. The classification depends on the purpose&#13;for which the financial assets were acquired. Management determines the classification of the financial assets at inception. As&#13;of December 31, 2020 and 2019, the Company did not have financial assets classified as fair value through other comprehensive&#13;income and fair value through profit or loss.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 0px; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 17.55pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#149;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Amortized&#13;    cost&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;This&#13;comprises financial assets that meet the following conditions: (i) it is held within the business model whose objective is to&#13;hold financial assets to collect contractual cash flows; and (ii) the contractual terms of the financial asset give rise, on specified&#13;dates, to cash flows that are solely payments of principal and interest on the principal amount outstanding.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Presented&#13;as current assets, except for those with maturity of more than 12 months after the reporting date (these are classified as noncurrent&#13;assets). The Company's financial assets measured at amortized cost include cash and cash equivalents, financial investments, restricted&#13;cash, balances of trade receivables, accounts receivable from related parties, other receivables, receivables from the Water and&#13;Basic Sanitation National Agency &amp;#8211; ANA. Financial assets measured at amortized cost are recorded at fair value and subsequently&#13;at amortized cost, under the effective interest rate method, except for trade receivables, which is initially measured at transaction&#13;price, as it contains no financing items, and is subsequently measured at amortized cost.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Financial&#13;Liabilities - Classification&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company classifies its financial liabilities measured at amortized cost. Classification depends on the purpose to which the financial&#13;liabilities were assumed. This category comprises balances payable to contractors and suppliers, borrowings and financing, services&#13;payable, balances payable from public-private partnership (PPP), and program contract commitments.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;effective interest rate method is adopted to calculate the amortized cost of a financial liability and allocate its interest expense&#13;under the respective period. The effective interest rate exactly deducts the estimated future cash flows (including fees, transaction&#13;costs and other issue costs) throughout the financial liability&amp;#8217;s estimated life or, when appropriate, during a shorter&#13;period, for initial recognition of the net carrying amount.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Impairment&#13;of financial assets&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Trade&#13;receivables&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Due&#13;to the charactheristics of the Company&amp;#8217;s accounts receivable such as (i) insignificant financial component, (ii) non-complex&#13;receivables portfolio, and (iii) low credit risk, the Company adopted the simplified approach of expected credit loss, which consists&#13;in recognizing the expected credit loss based on the total asset&amp;#8217;s useful life.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;methodology to calculate allowance for doubtful accounts consisted of using an estimate calculated based on the average default&#13;observed in the last 36 months, per maturity range, in addition to estimating the recovery of credits overdue for more than 360&#13;days, based on the track record of the last three years. For estimate purposes, it also considered the category of private and&#13;public customers, and segregated accounts receivable among the regular consumption accounts and agreements. The Company also concluded&#13;that the estimates of the macroeconomic indicators Gross Domestic Product (GDP), Unemployment Rate and the Extended Consumer Price&#13;Index (IPCA) were not impacted, given that it carried out correlation analyses of these indicators and its default history, which&#13;did not result in a correlation between them.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Deposit&#13;transactions and financial investments measured at amortized cost&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company analyzes changes in the rates of investments in bank deposits certificates and information obtained from regulatory agencies&#13;about the financial institutions. The likelihood of delinquency over 12 months and during the terms of these investments was based&#13;on historical data provided by credit rating agencies for each credit level and analyzed in terms of sensitivity based on current&#13;returns.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;These&#13;deposits and financial investments are subject to an insignificant risk of change in value.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.3&#13;Operating income&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(a)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Revenue from sanitation services&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Revenue&#13;from water supply and sanitation services are recognized as the water is consumed and services are provided. Revenues, including&#13;unbilled revenues, are recognized at the fair value of the consideration received or receivable for the rendering of those services.&#13;Revenue is shown net of value-added tax, rebates and discounts. Unbilled revenues represent incurred revenues in which the services&#13;were provided, but not yet billed until the end of the each period and are recorded as trade receivables based on monthly estimates&#13;of the completed services.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Revenues&#13;are recognized based on IFRS 15 (Revenue from Contracts with Customers), which establishes a five-step model applicable over revenue&#13;from a contract with a customer. Revenues are recognized when the Company: i) it identifies the contracts with customers; ii)&#13;it identifies the different obligations in the contract; iii) it determines the transaction price; iv) it allocates the transaction&#13;price to the performance obligations in the contracts; and (v) it satisfies all performance obligations. Disputed amounts are&#13;recognized as revenue when collected.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(b)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Construction revenue&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Revenue&#13;from concession construction contracts is recognized in accordance with IFRS 15 (Revenue from Contracts with Customers) and IFRIC&#13;12 (Service Concession Arrengements), as all performance obligations are satisfied over time. During the construction of the contract,&#13;an asset is classified as contract assets, as the Company estimates that the fair value of its consideration is equivalent to&#13;expected construction costs plus margin. The fee represents the additional margin related to the work performed by the Company&#13;in relation to such construction contracts and it is added to construction costs, resulting in the construction revenue.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.4&#13;Trade receivables and allowance for doubtful accounts&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Trade&#13;receivables are amounts due from customers for services performed in the ordinary course of business. These are classified as&#13;current assets, except when maturity exceeds 12 months after the end of the reporting period. In these cases, they are presented&#13;as noncurrent assets.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company establishes an allowance for doubtful accounts for receivable balances at an amount that Management considers to be sufficient&#13;to cover eventual losses, as described in note 3.2.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.5&#13;Inventories&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Inventories&#13;comprise supplies for consumption and maintenance of the water and sewage systems are stated at the lower of average cost of acquisition&#13;or net realizable value, and are classified in current assets.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.6&#13;Investment properties&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Investment&#13;properties are recorded at the acquisition or construction cost, less accumulated depreciation, except for the land group, calculated&#13;by the straight-line method at rates that consider the estimated useful life of the assets. Expenditures related to repairs and&#13;maintenance are recorded in the income statement when incurred.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company also maintains some assets for undetermined use in the future, i.e. it is not defined if the Company will use these assets&#13;in the operation or sell them in the short term during the ordinary course of business.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.7&#13;Property, plant and equipment&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Property,&#13;plant and equipment comprise mainly administrative facilities not composing the assets, subject-matter of the concession agreements.&#13;Those assets are stated at historical acquisition or construction cost less depreciation, net of impairment losses, when necessary.&#13;Interest, other finance charges and inflationary effects resulting from financing effectively applied to construction in progress&#13;are recorded as cost of respective property, plant and equipment, in this case, for the qualifying assets, as applicable. Qualifying&#13;assets are assets that, necessarily, required a substantial period to get ready for its intended use or sale. The Company defined&#13;that this period is higher than 12 months, based on the completion period of the works, given that most of them take in average&#13;more than 12 months to be completed, which corresponds to one fiscal year of the Company.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Subsequent&#13;costs included in the existing asset's carrying amount or recognized as a separate asset, as appropriate, only when it is probable&#13;that the future economic benefit associated with the item will flow to the Company and the cost of the item can be reliably measured.&#13;Repairs and maintenance are charged to the income statement of the year, as incurred.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Depreciation&#13;is calculated using the straight-line method to allocate their cost and is described in Note 16 (a). Land is not depreciated.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Residual&#13;values and the useful life of assets are revised and adjusted, where applicable, at the end of each year.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Gain&#13;and losses on disposals are determined by the difference between the proceeds with the carrying amount and are recognized in other&#13;operating income (expenses) in the income statement.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.8&#13;Intangible assets&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Intangibles&#13;are stated at acquisition cost and/or construction of the underlying assets, including construction margin, interest and other&#13;finance charges capitalized during the construction period, in this case, for the qualifying assets. Qualifying assets are assets&#13;that, necessarily, take a substantial period to get ready for its intended use or sale. The Company considers that substantial&#13;period means a period greater than 12 months. This period was established by considering the completion period of the majority&#13;of its constructions, which is greater than 12 months, which corresponds to one fiscal year of the Company.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;intangible has its amortization initiated when the intangible assets are available for use in location and the necessary condition&#13;when this asset becomes operational.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;br /&gt;&#13;The amortization of intangible assets reflects the period over the expected future economic benefits generated by the intangible&#13;asset are consumed by the Company and can be the period of the contract or the useful life of the asset.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;amortization of the intangible assets is discontinued when the asset is totally consumed or it is disposed of, whatever occurs&#13;first.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Donations&#13;in assets, received from third parties and governmental entities, to allow the Company to render water and sewage services are&#13;not recorded in the Company&amp;#8217;s financial statements, since these assets are controlled by the concession grantor.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Financial&#13;resources received as donations for the construction of infrastructure are recorded under &amp;#8220;Other operating income&amp;#8221;.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(a)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Concession agreements/program contracts/service contracts&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company operates concession agreements including the rendering of basic sanitation, environmental, water supply and sewage services&#13;signed with the concession grantor. The infrastructure used by SABESP subject to service concession arrangements is considered&#13;to be controlled by the concession grantor when:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1cm"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(i)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;    grantor controls or regulates what services the operator must provide with the infrastructure, to whom it must provide them,&#13;    and at what price; and&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1cm"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(ii)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;    grantor controls the infrastructure, i.e., retains the right to take back the infrastructure at the end of the concession.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;rights over the infrastructure operated under the concession agreements are accounted for as an intangible asset as the Company&#13;has the right to charge for the use of the infrastructure assets, and the users (consumers) have the primary responsibility to&#13;pay SABESP for the services.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;fair value of construction and other works on the infrastructure is recognized as revenue, as its fair value, when the infrastructure&#13;is built, provided that this work is expected to generate future economic benefits. The accounting policy to recognize construction&#13;revenue is described in Note 3.3 (b).&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;br /&gt;&#13;Intangible assets related to the concessions, when there is no right to receive the residual value of the assets at the end of&#13;the contract, are amortized on a straight-line basis over the period of the contract, or the useful life of the underlying asset,&#13;whichever occurs first.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Investments&#13;made and not recovered through rendering of services, in cases where there is the right to receive the residual value of the assets&#13;at the end of the contract , must be indemnified by the concession grantor, with cash or cash equivalents or also, in general&#13;with the contract extension. These investments are amortized by the useful life of asset.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;details referring to amortization of intangible assets are described in Note 15 (c).&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Law&#13;11,445/2007 indicates, whenever possible, that basic sanitation public utilities will have the economic and financial sustainability&#13;ensured through the remuneration due to service collection, preferably as tariffs and other public prices, which may be established&#13;for each service or both jointly. Therefore, investments made and not recovered through services rendered, within original term&#13;of the contract, are recorded as intangible assets and amortized by the useful life of the asset, taking into consideration a&#13;solid track record of concession renewal and, therefore, the continuity of services. Although Law 14,026/2020 the New Legal Sanitation&#13;Framework, has been approved by the Brazilian President with a veto on the renewal of program contracts, such vetoes had not been&#13;voted until December 31, 2020, for to this reason the Company maintained the investments made in the concessions recorded under&#13;intangible assets.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(b)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Software license of use&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Software&#13;licensing is capitalized based on the acquisition costs and other implementation costs. Amortizations are recorded according to&#13;the useful life and the expenses associated with maintaining them are recognized as expenses when incurred.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.9&#13;Impairment of non-financial assets&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Property,&#13;plant and equipment, intangible assets and other noncurrent assets with defined useful lives, are yearly reviewed for impairment&#13;whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. The Company does not have&#13;assets with indefinite useful life and assessed that there are no indications of impairment losses, mainly supported by Law 14,026/2020,&#13;which ensures that basic sanitation public utilities will have assured its economic and financial sustainability to public sanitation&#13;services through tariffs or indemnity.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.10&#13;Trade accounts payable and contractors&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif; background-color: white"&gt;Trade&#13;payables and contractors are obligations to pay for goods or services acquired from suppliers in the ordinary course of business&#13;and are initially measured at fair value, which generally correspond to the bill and subsequently at amortized cost, being classified&#13;as current liabilities, except when the maturity exceeds 12 months after the reporting date and are, otherwise, being presented&#13;as noncurrent liabilities.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.11&#13;Borrowings and financing&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Borrowings&#13;and financing are initially recognized at fair value, upon receipt of funds, net of transaction costs. Subsequently, borrowings&#13;and financing are stated at amortized cost, as presented in Note 17. Borrowings and financing are classified as current liabilities&#13;unless the Company has an unconditional right to defer the settlement of the liability for at least 12 months after the end of&#13;the reporting date.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Nonconvertible&#13;bonds issued by the Company are recognized in a similar manner to borrowings.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.12&#13;Borrowing costs&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Borrowing&#13;costs attributable to acquisition, construction or production of an asset, which, necessarily, requires a substantial time period&#13;to be ready for use or sale are capitalized as part of the cost of these assets. Other borrowing costs are recognized as expenses&#13;in the period they are incurred. Borrowing costs are interest rates and other charges incurred by the Company related to borrowings,&#13;including exchange variation, as described below.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;capitalization occurs during the period in which the asset has been built, considering the weighted average rate of borrowings&#13;effective on the capitalization date.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;For&#13;foreign currency-denominated borrowings or financing, the Company analyzes them as if they were contracted in local currency,&#13;restricting the capitalization of interest and/or exchange variation by the amount that would be capitalized if these were contracted&#13;in the domestic market in similar lines of credit and loans.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.13&#13;Salaries, payroll charges and contributions&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Salaries,&#13;vacations, Christmas bonus, profit sharing and additional payments negotiated in collective labor agreements plus related charges&#13;and contributions are recorded on the accrual basis.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;profit sharing plan for its employees is based on operational and financial targets, and a provision is created when it is contractually&#13;required or when there is a past practice that created a constructive obligation, and is recorded on the accrual basis period&#13;as operating cost, selling and administrative expenses or capitalized in assets.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.14&#13;Provisions, legal obligations, escrow deposits and contingent assets&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Provisions&#13;related to claims are recognized when: i) the Company has a present (legal or constructive) obligation resulting from a past event;&#13;ii) it is probable that an outflow of resources that comprise economic benefits will be required to settle the obligation; and&#13;iii) the amount can be reliably estimated. Where there are a number of similar obligations, the likelihood that an outflow of&#13;resources will be required to settle an obligation is determined by considering the nature of the obligations as a whole.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Provisions&#13;are measured at the present value of the disbursements expected to be required to settle the obligation using a pre-tax rate that&#13;reflects current market assessments of the time value of money and the risks specific to the obligation. The increase in the provision&#13;due to the passage of time is recognized as financial expense.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;For&#13;financial statement presentation purposes, the provision is stated net of escrow deposits, based on the legal offset right. Escrow&#13;deposits not linked to the related obligations are recorded in noncurrent assets. Escrow deposits are adjusted by the indexes&#13;defined by the competent authorities.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company does not recognize contingent liabilities in the financial statements since it either does not expect outflows to be required&#13;or the amount of the obligation cannot be reliably measured.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Contingent&#13;assets are not recognized in the statements of financial position.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.15&#13;Environmental costs&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Costs&#13;related to ongoing environmental programs are expensed in the income statement, when there is any indication of an event. Ongoing&#13;programs are designed to minimize the environmental impact of the operations and to manage the environmental risks inherent to&#13;the Company's activities.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.16&#13;Income taxes &amp;#8211; current and deferred&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Income&#13;taxes expenses comprise current and deferred income tax and social contributions.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;u&gt;Current&#13;taxes&lt;/u&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;provision for income tax and social contribution is based on the taxable income for the year. The income tax was accrued at rate&#13;of 15%, plus 10% surtax on taxable income exceeding R$ 240. The social contribution was accrued at rate 9% over the adjusted net&#13;income. Taxable income differs from net income (profit presented in the income statement), because it excludes income and expenses&#13;taxable or deductible in other years, and excludes items not permanently taxable or not deductible. Income tax and social contribution&#13;are accrued based on legislation in place in the end of the year. The Company periodically evaluates and measures the positions&#13;taken in the income tax return with respect to situations in which the applicable tax regulations are subject to interpretation.&#13;It establishes provisions, where appropriate, based on amounts expected to be paid to the tax authorities.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;u&gt;Deferred&#13;taxes&lt;/u&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Deferred&#13;income tax is recognized, using the liability method, on temporary differences arising between the tax basis of assets and liabilities&#13;and their carrying amounts in the financial statements. However, the deferred income tax is not accounted for if it arises from&#13;initial recognition of an asset or liability in a transaction that at the time of the transaction affects neither accounting nor&#13;taxable profit nor loss, except for business combinations. Deferred income tax is determined using tax rates (and laws) effective&#13;at the end of the reporting period and expected to apply when the related deferred income tax asset is realized or the deferred&#13;income tax liability is settled.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Deferred&#13;income tax and social contribution assets are recognized only to the extent that it is probable that future taxable profit will&#13;be available for which temporary differences can be utilized and tax losses can be carryforward.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Deferred&#13;taxes assets and liabilities are offset when there is a legally enforceable right of offsetting current tax assets against current&#13;tax liabilities and when deferred income tax assets and liabilities are related to income taxes levied by same tax authority over&#13;the tax entity.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.17&#13;Taxes on revenues&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Revenues&#13;from sanitation services are recognized on accrual basis for PASEP (Programa de Forma&amp;#231;&amp;#227;o do Patrim&amp;#244;nio do Servidor&#13;P&amp;#250;blico) and Cofins (Contribui&amp;#231;&amp;#227;o para o Financiamento da Seguridade Social), calculated at the rates of 1.65%&#13;and 7.60%, respectively.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;In&#13;addition, revenues from sanitation services are also subject to the Regulatory, Control and Oversight Fee (TRCF - Taxa de Regula&amp;#231;&amp;#227;o,&#13;Controle e Fiscaliza&amp;#231;&amp;#227;o), whose taxable event is the performance of regulatory, control and monitoring activities by&#13;ARSESP, calculated at 0.50% of the annual revenue directly generated by the service provided less taxes levied on the service.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;taxes related to PASEP and Cofins incident on amounts invoiced to public entities are due when invoices are received.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;These&#13;taxes are calculated by the non-cumulativeness regime and presented net, as deductions from gross revenues. Tax debts calculated&#13;over &amp;#8220;other operating income&amp;#8221; are presented as deductions from the respective operating income.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.18&#13;Pension obligations&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(a)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Defined&#13;benefit&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company makes contributions to defined benefit plans on a contractual basis and sponsored thereby. The regular contributions comprise&#13;the net administrative expenses and are recognized in the income statement for the period.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Liabilities&#13;from defined benefit pension plan obligations correspond to the present value of the defined benefit obligation at the end of&#13;the reporting period, less the fair value of the plan&amp;#8217;s assets. The defined benefit obligation (G1) and (G0) are calculated&#13;on an annual basis by independent actuaries, using the projected unit credit method. The estimated future cash outflow is discounted&#13;to its present value, using the interest rates of Government bonds with maturities that approximate the maturity of the related&#13;liability.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Referring&#13;to actuarial gains and losses deriving from adjustments based on the experience and changes in actuarial assumptions are directly&#13;recorded under equity, as other comprehensive income (OCI), so that the plan's net assets or liabilities are recognized in the&#13;statement of financial position in order to reflect the full amount of plan&amp;#8217;s deficit or surplus.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;In&#13;an event where a curtailment relates to only some of the employees covered by a plan, or where only part of an obligation is settled,&#13;the gain or loss includes a proportionate share of the past service cost and actuarial gains and losses. The proportionate share&#13;is determined on the basis of the present value of the obligations before and after the curtailment or settlement.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(b)&#13;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Defined contribution&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company makes contributions to defined contribution plans on a contractual basis and sponsored thereby, a supplementary private&#13;pension entity that provides post-employment benefits to its employees, in which the Company makes fixed and equal contributions&#13;to employees, within the limits set by regulation. In this model, the benefits paid are directly related to the amount contributed,&#13;with no deficits to be covered by the Company.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.19&#13;Financial revenues and expenses&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Financial&#13;revenue is primarily comprised of interest and inflation adjustments resulting from financial investments, escrow deposits and&#13;negotiations with customer to pay by installments, calculated using the effective interest rate method.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Financial&#13;expenses are primarily comprised of interest, inflation adjustments and exchange rate changes on borrowings and financing, provisions,&#13;public-private partnership and program contract commitments. These financial income and expenses are calculated using the effective&#13;interest rate method.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Inflation&#13;adjustments and exchange gains and losses derive from the collection or payment to third parties, as contractually required by&#13;law or court decision, and recognized on an accrual basis pro rata temporis. Inflation adjustments included in the agreements&#13;are not considered embedded derivatives, since they are deemed as inflation adjustment rates for the Company&amp;#8217;s economic&#13;scenario.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.20&#13;Leases&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Leases&#13;are recognized at the present value of the contractual obligations, presented in assets as Right of Use (Note 15 (j)) and in liabilities&#13;as Leases (Note 17 (b)), except for short-term contracts (12 months or less) and/or low value (below US$ 5), which are recorded&#13;in the income statement recognized as an expense when incurred.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.21&#13;Other current and noncurrent assets and liabilities&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Other&#13;assets are stated at acquisition cost, net of any impairment loss, where applicable. The amounts recognized as other&#13;liabilities are stated at known or estimated amounts, including, where applicable, related charges and inflation&#13;adjustments.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.22&#13;Dividends and interest on capital&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company uses the tax benefits of distributing dividends as interest on capital, as permitted by Brazilian Law and based on the&#13;Bylaws. This distribution of dividend is accounted for in accordance with Brazilian Law 9,249/95 for tax deductibility purposes,&#13;limited to the daily pro rata fluctuation of the Long-term Interest Rate (TJLP). The benefit attributed to the shareholders is&#13;recognized in the current liability against Equity, based on its by-laws. Dividends and interest on capital over the minimum established&#13;in the by-laws are recognized when approved by the shareholders in the shareholders&amp;#8217; meeting, except for taxes incurring&#13;in the distribution of interest on capital. The tax benefit of the interest on capital is accrued in the income statement of the&#13;year, under the same recognition basis of expenses with interest on capital.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.23&#13;Present value adjustment&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Current&#13;and noncurrent financial assets and liabilities arising from long- or short-term transactions are adjusted to present value based&#13;on market discount rates as of the transaction date, when the effects are significant.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.24&#13;Segment information &lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Operating&#13;segments are determined in a manner consistent with the internal reporting to the Company&amp;#8217;s chief operating decision maker&#13;(&amp;#8220;CODM&amp;#8221;), which, in the case of SABESP, is comprised of the Board of Directors and Board of Executive Officers, to&#13;make strategic decisions, allocate resources and evaluate performance.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Consequently,&#13;the Company determined that it has one operating segment (sanitation services).&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;accounting policies used to determine segment information are the same as those used to prepare the Company&amp;#8217;s financial&#13;statements.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;measure of the segment&amp;#8217;s profit or loss is operating income before other operating expenses, net and equity accounting,&#13;which excludes construction revenue and related costs.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;CODM analyzes asset and liabilitity information on a consolidated basis. Consequently, the Company does not disclose segment information&#13;on assets and liabilities.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Substantially&#13;all of the Company&amp;#8217;s noncurrent assets and revenue generated from customers are located in S&amp;#227;o Paulo State. Consequently,&#13;financial information is not disclosed by geographic area.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.25&#13;Translation into foreign currency&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(a)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Functional&#13;and reporting currency&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Items&#13;included in the financial statements are measured using the currency of the primary economic environment in which the company&#13;operates ("the functional currency"). The financial statements are presented in Brazilian reais (R$), which is also the Company's&#13;functional currency. All financial information has been stated in reais and rounded to the next thousand, except where otherwise&#13;indicated.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(b)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Foreign&#13;currency translation&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Foreign&#13;currency-denominated transactions are translated into Brazilian reais using the exchange rates prevailing at the transaction dates.&#13;Statement of financial position accounts are translated by the exchange rate prevailing at reporting date.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Exchange&#13;gains and losses resulting from the settlement of these transactions and the translation of foreign currency-denominated cash&#13;assets and liabilities are recognized in the income statement, except for borrowings and financing referring to property, plant&#13;and equipment or intangible assets in progress, where exchange losses are recognized as corresponding entry to the asset while&#13;construction is in progress, as described in Note 3.12.&lt;/font&gt;&lt;/p&gt;</ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory>
    <ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Georgia, serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 14.2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;4&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Changes in accounting&#13;    practices and disclosures&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Georgia, serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 14.2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;4.1&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;New standards,&#13;    amendments and interpretations effective for periods beginning on or after January 1, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;New&#13;standards and revisions&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-bottom: black 0.75pt solid; width: 23%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Standard&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.75pt solid; width: 47%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Description&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.75pt solid; width: 30%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Impact&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-top: 3pt; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-top: 3pt; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Amendments&#13;    &amp;#160;to IFRS 3&amp;#160;&amp;#160;&amp;#8211; Definition of a Business&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Clarifies&#13;        that even though businesses usually have outputs (&amp;#8220;products&amp;#8221;), products are not required for an integrated&#13;        set of activities and assets in order to qualify as business. In order to qualify as a business, an acquired set of activities&#13;        and assets must include at least one input and a substantive process that together contribute significantly to the capacity&#13;        of creating products.&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;        application of this amendment did not impact the disclosures or amounts recognized in the annual financial statements.&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top; background-color: white"&gt;&#13;    &lt;td&gt;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Amendments&#13;        to IAS 1 and IAS 8 &amp;#8211; Definition of Material&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;purpose of the amendments is to facilitate the understanding of the definition of material in IAS 1 and not to change the underlying&#13;concept of materiality in the IFRS Standards. The concept of &amp;#8220;hidden&amp;#8221; material information with immaterial information&#13;was included as part of the new definition.&amp;#160;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;        application of these amendments did not impact the disclosures or amounts recognized in the annual financial statements.&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Georgia, serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 14.2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;4.2&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;New standards,&#13;    amendments and interpretations to existing standards that are not yet effective&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company did not early adopt these standards and is assessing the impacts of the new and revised IFRS below on the disclosures&#13;or amounts recognized in the financial statements:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 20%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Standard&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 52%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Description&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 28%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Impact&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="font: 12pt/110% Arial, Helvetica, Sans-Serif; padding-left: 2.85pt; padding-right: 2.85pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 12pt/110% Arial, Helvetica, Sans-Serif; padding-left: 2.85pt; padding-right: 2.85pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 12pt/110% Arial, Helvetica, Sans-Serif; padding-left: 2.85pt; padding-right: 2.85pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 12pt/110% Arial, Helvetica, Sans-Serif; padding-bottom: 6pt; padding-left: 2.85pt; padding-right: 2.85pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;IFRS&#13;    17 &amp;#8211; Insurance Contracts&lt;sup&gt;2&lt;/sup&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Establishes&#13;                                         the principles for the recognition, measurement, presentation and disclosure of insurance&#13;                                         contracts.&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;IFRS&#13;        17 will supersede IFRS 4 Insurance Contracts.&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="font: 12pt/110% Arial, Helvetica, Sans-Serif; padding-bottom: 6pt; padding-left: 2.85pt; padding-right: 2.85pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;The&#13;    Company does not expect effects from adopting this standard.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top; background-color: white"&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Amendments&#13;                                         to IFRS 10 - Consolidated Statements and IAS 28 &amp;#8211; Sale or Contribution of Assets&#13;                                         between an Investor and its Associate or Joint Venture&lt;sup&gt;3&lt;/sup&gt;&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Clarify&#13;                                         situations that involve the sale or contribution of assets between an investor and its&#13;                                         associates or joint venture.&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="font: 12pt/110% Arial, Helvetica, Sans-Serif; padding-bottom: 6pt; padding-left: 2.85pt; padding-right: 2.85pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;The&#13;    Company is assessing the impacts and effects of the amendments; however, it does not expect any effects from the amendments.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 12pt/110% Arial, Helvetica, Sans-Serif; padding: 1pt 2.85pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Amendments&#13;    to IAS 1 &amp;#8211; Classification of Liabilities as Current or Non-Current&lt;sup&gt;2&lt;/sup&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;These&#13;                                         amendments to IAS 1 only affect the presentation of liabilities as current or non-current&#13;                                         in the statement of financial position and not the amount or the time of recognition&#13;                                         of any asset, liability, income or expense, or the information disclosed on such items.&#13;                                         In addition, clarify that the classification of liabilities as current or non-current&#13;                                         is based on the rights existing at the balance sheet date, specify that the classification&#13;                                         is not affected by the expectations on whether an entity will exercise its right to postpone&#13;                                         the settlement of the liability and introduce the definition of 'settlement' to clarify&#13;                                         that settlement refers to the transfer to a counterparty, of cash, equity instruments,&#13;                                         other assets or services.&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;                                         Company does not expect any impacts from this standard.&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top; background-color: white"&gt;&#13;    &lt;td style="font: 12pt/110% Arial, Helvetica, Sans-Serif; padding: 1pt 2.85pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Amendments&#13;    to IFRS 3 &amp;#8211; Reference to the Conceptual Framework&lt;sup&gt;1&lt;/sup&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;                                         amendments update IFRS 3 so that it refers to the 2018 Conceptual Framework instead of&#13;                                         the 1989 Structure. The amendments also include in IFRS 3 the requirement that, for obligations&#13;                                         within the scope of IAS 37, the acquirer applies this standard to identify whether there&#13;                                         is an obligation at the acquisition date arising from past events. For a tax within the&#13;                                         scope of IFRIC 21 - Taxes, the acquirer applies IFRIC 21 to determine whether the event&#13;                                         that resulted in the obligation to pay the tax occurred up to the date of acquisition&#13;                                         date. Finally, the amendments add an explicit statement that the acquirer does not recognize&#13;                                         contingent assets acquired in a business combination.&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="font: 12pt/110% Arial, Helvetica, Sans-Serif; padding-bottom: 6pt; padding-left: 2.85pt; padding-right: 2.85pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;The&#13;    Company does not expect effects from this standard.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 12pt/110% Arial, Helvetica, Sans-Serif; padding: 1pt 2.85pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Amendments&#13;    to IAS 16 &amp;#8211; Proceeds Before Intended Use&lt;sup&gt;1&lt;/sup&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;                                         amendments prohibit deducting from the cost of an item of property, plant and equipment&#13;                                         any proceeds from the sale of items produced before the asset is available for use, i.e.&#13;                                         proceeds to bring the asset to the location and in the condition necessary for it to&#13;                                         be able to operate as intended by the Company. Consequently, the entity recognizes these&#13;                                         proceeds from the sale and corresponding costs in the result and measures the costs of&#13;                                         these items in accordance with IAS 2 - Inventories.&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;        amendments further clarify the meaning of &amp;#8220;testing whether an asset is functioning properly&amp;#8221;. Currently, IAS&#13;        16 determines this as assessing whether the technical and physical performance of the asset is such that it can be used&#13;        in the production or supply of goods or services, for rent to third parties, or for administrative purposes. If not presented&#13;        separately in the statement of comprehensive income, the financial statements should disclose the amounts of resources&#13;        and costs included in income corresponding to items produced that are not a product of the entity's ordinary activities,&#13;        and which items in the statement of comprehensive income include these resources and costs.&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="font: 12pt/110% Arial, Helvetica, Sans-Serif; padding-bottom: 6pt; padding-left: 2.85pt; padding-right: 2.85pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;The&#13;    Company does not expect effects from this standard.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top; background-color: white"&gt;&#13;    &lt;td style="font: 12pt/110% Arial, Helvetica, Sans-Serif; padding: 1pt 2.85pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Amendments&#13;    to IAS 37 &amp;#8211; Onerous Contracts &amp;#8211; Cost of Compliance with the Contract&lt;sup&gt;1&lt;/sup&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;                                         amendments specify that the contract's "compliance cost" comprises costs directly related&#13;                                         to the contract, these being the incremental costs of compliance with that contract (e.g.,&#13;                                         employees or materials) and the allocation of other costs directly related to contract&#13;                                         compliance (for example, allocation of depreciation expenses to an item of property,&#13;                                         plant and equipment used to fulfill the contract).&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;These&#13;        amendments apply to contracts for which the entity has not yet fulfilled all of its obligations at the beginning of the&#13;        annual period in which the entity applies the changes for the first time. The comparative amounts are not restated. Instead,&#13;        the entity shall recognize the cumulative effect of the initial adoption of the changes as adjusting the opening balance&#13;        of retained earnings (or another component of shareholders' equity, as applicable) on the date of initial adoption.&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="font: 12pt/110% Arial, Helvetica, Sans-Serif; padding-bottom: 6pt; padding-left: 2.85pt; padding-right: 2.85pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;The&#13;    Company does not expect effects from this standard.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Annual&#13;                                         improvements to IFRSs: 2018-2020 Cycle Amendments to IFRS 1 &amp;#8211; First-time Adoption&#13;                                         of International Financial Reporting Standards&lt;sup&gt;1&lt;/sup&gt;, IFRS 9 &amp;#8211; Financial&#13;                                         Instruments&lt;sup&gt;1&lt;/sup&gt;, IFRS 16 &amp;#8211; Leases and IAS 41 &amp;#8211; Biological Assets&#13;                                         and Agricultural Product&lt;sup&gt;1&lt;/sup&gt;&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0pt 2.85pt 0pt 7.25pt; text-indent: -7.1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#183;&amp;#160;&#13;                                         IFRS 1 &amp;#8211; Initial Adoption of International Accounting Standards - provides for&#13;                                         an additional measure for a subsidiary that becomes an initial adopter after its parent&#13;                                         company with respect to accounting for accumulated translation differences.&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0pt 2.85pt 0pt 7.25pt; text-indent: -7.1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0pt 2.85pt 0pt 8.4pt; text-indent: -7.1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#183;&amp;#160;&#13;        IFRS 9 &amp;#8211; Financial Instruments - clarifies that when applying the &amp;#8220;10%&amp;#8221; test to assess whether the financial&#13;        liability should be written off, the entity includes only the fees paid or received between the entity (debtor) and the&#13;        creditor, including fees paid or received by the entity or creditor on behalf of the other party.&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0pt 2.85pt 0pt 8.4pt; text-indent: -7.1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0pt 2.85pt 0pt 7.25pt; text-indent: -7.1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#183;&amp;#160;&#13;        IFRS 16 &amp;#8211; Leases - this amendment excludes the example of reimbursement of improvements to third-party properties.&#13;        Since the amendment is only an illustrative example, no effective date is defined.&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0pt 2.85pt 0pt 7.25pt; text-indent: -7.1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0pt 2.85pt 0pt 7.25pt; text-indent: -7.1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#183;&amp;#160;&#13;        IAS 41 &amp;#8211; Biological Assets and Agricultural Product - the amendment excludes the requirement for entities to exclude&#13;        cash flows for taxation when measuring fair value.&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0pt 2.85pt 0pt 7.25pt; text-indent: -7.1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;                                         Company does not expect effects from this standard.&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1&#13;Effective for annual periods beginning on or after January 1, 2022.&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2&#13;Effective for annual periods beginning on or after January 1, 2023.&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3&#13;The effective date of the amendments has not yet been defined by IASB.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;There&#13;are no other standards and interpretations not yet adopted that may, in the opinion of Management, have a significant impact on&#13;the result for the year of equity disclosed by the Company in its financial statements.&lt;/font&gt;&lt;/p&gt;</ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations>
    <ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 14.2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;6&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Key&#13;    accounting estimates and judgments&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;preparation of the financial statements requires management to make certain judgments (except for those involving estimates)&#13;that have a significant impact on the amounts recognized based on experience and other factors deemed as relevant, which affect&#13;the values of assets and liabilities and which may present results that may differ from the actual results.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company establishes estimates and assumptions regarding the future, which are reviewed on a timely basis. Such accounting estimates,&#13;by definition, may differ from actual results. The effects arising from the reviews of the accounting estimates are recognized&#13;in the period in which the estimates are reviewed.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;6.1&#13;Key accounting judgments in the application of accounting policies&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company assessed the main accounting policies that involve judgments, except those that involve estimates, and concluded that&#13;none of them have a significant effect.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;6.2&#13;Main sources of uncertainties in the estimates &lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;areas that require a higher level of judgment and have greater complexity, as well as those in which assumptions and estimates&#13;are significant for the financial statements are disclosed as follows:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 35.25pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(a)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Allowance&#13;    for doubtful accounts&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company establishes an allowance for doubtful accounts in an amount that Management considers sufficient to cover expected losses&#13;(see Note 10 (c) ), based on an analysis of trade receivables, in accordance with the accounting policy stated in Notes 3.2 and&#13;3.4.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;methodology for determining such losses requires significant estimates, considering several factors, among which an evaluation&#13;of receipts historical, current economic trends, estimates of forecast write-offs, the aging of the accounts receivable portfolio&#13;and expectation of future losses. Although the Company believes that the assumptions used are reasonable, actual results may be&#13;different.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 35.25pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(b)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Intangible&#13;    assets arising from concession agreements and program contracts&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company recognizes as intangible assets those arising from concession agreements and estimates the fair value of constructions&#13;and other infrastructure works to record the cost of intangible assets, which are recognized upon the construction of the infrastructure,&#13;and it is likely that such asset will generate future economic benefits. Most of the service agreements executed with the granting&#13;authority is regulated by service agreements in which the Company has the right to receive, at the end of the contract, a payment&#13;equivalent to the residual balance of the concession intangible assets, which, in this case, is amortized over the useful life&#13;of the respective physical assets.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Intangible&#13;assets under Concession Agreements, Service Agreements and Program Contracts, when there is no right to receive the residual balance&#13;of the asset at the end of the contract, are amortized on a straight-line basis according to the useful life of the asset or contract&#13;period, which occurs first. Additional information on the accounting for intangible assets arising from concession agreements&#13;is described in Notes 3.8 and 15.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;recognition of the fair value of the intangible assets arising on concession agreements is subject to assumptions and estimates,&#13;and the use of different assumptions may affect the accounting records. Different assumptions and future changes in the useful&#13;life of these intangible assets may have significant impacts on the result of the operations&lt;font style="letter-spacing: -0.1pt"&gt;.&#13;&lt;/font&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 35.25pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(c)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Pension&#13;    Plan Obligations &amp;#8211; Pension Plans&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company sponsors a defined benefit plan and the defined contribution plan, as described in Notes 3.18 and 21.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Defined&#13;pension plan obligations recognized in the statement of financial position consist of the present value of the defined benefit&#13;obligation on the reporting date less the fair value of the plan&amp;#8217;s assets. The obligation of such benefit is calculated&#13;on an annual basis by independent actuaries, using the projected credit unit method. The present value of the defined benefit&#13;obligation is determined by discounting estimated future cash outflows, using interest rates compatible with market returns, which&#13;are denominated in the currency in which benefits will be paid and with maturity terms close to those of corresponding pension&#13;plan obligation&lt;font style="letter-spacing: -0.1pt"&gt;. &lt;/font&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 35.25pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(d)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Deferred&#13;    income tax and social contribution&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company recognizes and settles taxes on income based on the results of operations calculated according to Brazilian Corporation&#13;Law, taking into consideration the provisions of the tax laws. Deferred tax assets and liabilities are recorded based on the differences&#13;between the accounting balances and the tax bases of the assets and liabilities.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company regularly reviews the recoverability of deferred tax assets and recognizes a provision for impairment if it is probable&#13;that these assets will not be realized, based on the historic taxable income, on the projection of future taxable income and on&#13;the estimated period for reversing the temporary differences. These calculations require the use of estimates and assumptions.&#13;The use of different estimates and assumptions could result in a provision for impairment of all or a significant part of the&#13;deferred tax asset. Additional information on deferred taxes is described in Notes3.16 and 19&lt;font style="letter-spacing: -0.1pt"&gt;.&lt;/font&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 35.25pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(e)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Provisions&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;provisions for civil, labor, environmental and tax risks are created based on Notes 3.14 and 20. Judgments regarding future events&#13;may significantly differ from actual estimates and exceed the amounts provisioned. The provisions are revised and adjusted to&#13;take into consideration changes in the circumstances involved.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 35.25pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.1pt"&gt;&lt;b&gt;(f)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.1pt"&gt;&lt;b&gt;Unbilled&#13;    revenue&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;recognition of unbilled revenue correspond to services rendered for which readings have not been made yet. They are recognized&#13;based on monthly estimates calculated according to average billing. Additional information on revenue and accounts receivable&#13;are described in Notes 3.3 and 10&lt;font style="letter-spacing: -0.1pt"&gt;.&lt;/font&gt;&lt;/font&gt;&lt;/p&gt;</ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory>
    <ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 14.2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;7&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Cash&#13;    and cash equivalents&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 40%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 30%; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 30%; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019 &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Cash&#13;    and banks&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;74,033&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;176,497&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Cash&#13;    equivalents&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;322,368&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,076,713&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;396,401&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,253,210&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Cash&#13;and cash equivalents include cash, bank deposits and high-liquidity short-term financial investments, mainly represented by repurchase&#13;agreements (accruing CDI interest rates) and CDBs, whose original maturities or intention of realization are lower than three&#13;months, which are convertible into a cash amount and subject to an insignificant risk of change in value.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;average yield of cash equivalents corresponds to 95.82% of CDI in December 2020 (98.02% in December 2019).&lt;/font&gt;&lt;/p&gt;</ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory>
    <ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 14.2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.1pt"&gt;&lt;b&gt;9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Restricted&#13;    cash&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 48%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 26%; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 26%; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Agreement&#13;    with the S&amp;#227;o Paulo municipal government (i)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;29,599&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;17,068&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Brazilian&#13;    Federal Savings Bank &amp;#8211; escrow deposits (ii)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;272&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,245&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Other&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.75pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;5,871&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;6,705&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;35,742&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;26,018&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 0px; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 14.2pt"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;                              &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 5.65pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(i)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Refers&#13;    to the amount deducted from the 7.5% of municipal revenue transferred to the Municipal Fund for Environmental Sanitation and&#13;    Infrastructure, corresponding to eventual amounts unpaid by direct management bodies, foundations and government agencies,&#13;    as established in the agreement entered into with the municipal government of S&amp;#227;o Paulo; and&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 0px; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 14.2pt"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;                                                                        &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 5.65pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(ii)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Refers&#13;    to savings account for receiving escrow deposits regarding lawsuits with final and unappealable decisions in favor of the&#13;    Company, which are blocked as per contractual clause.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory>
    <ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 14.2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.1pt"&gt;&lt;b&gt;10&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Trade&#13;    receivables&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(a)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Financial&#13;position balances&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 50%; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 25%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 25%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Private&#13;    sector:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;General&#13;    (i) and special customers (ii)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,663,738&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,505,150&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Agreements&#13;    (iii)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;398,367&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;378,341&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,062,105&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,883,491&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Government&#13;    entities:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Municipal&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;473,201&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;472,666&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Federal&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,859&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,805&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Agreements&#13;    (iii)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;333,740&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;277,047&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;810,800&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;752,518&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Wholesale&#13;    customers &amp;#8211; Municipal governments: (iv)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; vertical-align: top; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; vertical-align: top; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Mogi&#13;    das Cruzes&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,582&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,278&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;S&amp;#227;o&#13;    Caetano do Sul &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;18,808&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;9,871&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Total&#13;    wholesale customers &amp;#8211; Municipal governments&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;22,390&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;13,149&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Unbilled&#13;    supply&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;713,310&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;745,884&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Subtotal&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,608,605&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,395,042&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Allowance&#13;    for doubtful accounts&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,157,619)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,042,015)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Total&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,450,986&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,353,027&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Current&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,204,029&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,137,752&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Noncurrent&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;246,957&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;215,275&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,450,986&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,353,027&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 28.35pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 36pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(i)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;General&#13;    customers - residential and small and mid-sized companies;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 28.35pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 36pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(ii)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Special&#13;    customers - large consumers, commercial, industries, condominiums and special billing customers (fixed demand agreements,&#13;    industrial waste, wells, among others);&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 28.35pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 36pt; text-align: justify; padding-left: 10pt; text-indent: -10pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(iii)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Agreements&#13;    - installment payments of past-due receivables, plus monetary adjustment and interest, according to the agreements;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 28.35pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 36pt; text-align: justify; padding-left: 10pt; text-indent: -10pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(iv)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Wholesale&#13;    basis customers - municipal governments - This balance refers to invoices issued as a result of services provided to municipalities,&#13;    which are responsible for distributing to, billing and charging final customers.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Agreement&#13;with the municipality of Mau&amp;#225;&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;On&#13;June 16, 2020, the Company entered into a debt payment and receipt Consent Decree with the Municipality of Mau&amp;#225; (&amp;#8220;Mau&amp;#225;&amp;#8221;)&#13;and the Mau&amp;#225; Basic Sanitation (SAMA), aiming to settle SAMA&amp;#8217;s existing debt upon the transfer of sanitation services&#13;to SABESP for 40 years.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;On&#13;the same date, the S&amp;#227;o Paulo State, the Municipality of Mau&amp;#225; and SABESP signed the Public Utility Service Agreement&#13;to Provide Water Supply in the Municipality of Mau&amp;#225;, through which the S&amp;#227;o Paulo State and the Municipality of Mau&amp;#225;&#13;granted SABESP the right to provide services for 40 years.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;As&#13;a result of the signature of the service provision agreement, the amounts due by Mau&amp;#225; and SAMA, of R$ 725,533 corresponding&#13;to receivables for the provision of water supply in the wholesale and R$ 85,918 to the compensation of assets due to the resumption&#13;of water supply and sewage services by the municipality in 1996, were given in exchange for the transfer of water supply services&#13;for a period of 40- years, the fair value of which being estimated at R$ 280,774. As a result of this transaction, the corresponding&#13;intangible asset was recognized against profit (loss) for the year at the fair value of the asset received, since the assets given&#13;in the exchange had not been recognized for not meeting the criteria for revenue recognition.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;In&#13;view of the service transfer, the Company contributed R$ 2,500 to settle administrative costs arising from the end of SAMA&amp;#8217;s&#13;activities, recorded in intangible assets, for being a necessary cost for acquisition of the concession, against current liabilities.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;contract provides for a quarterly transfer of four percent (4%) of the amount collected in the municipality by SABESP, less Cofins/Pasep,&#13;ARSESP&amp;#8217;s Regulatory, Control and Oversight Fee (TRCF) and any charges levied on revenue, to be paid in up to 30 days after&#13;the publication of SABEP&amp;#8217;s quarterly financial results. These transfers will start with the beginning of operations.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Credits&#13;in court, in the form of registered warrants, will be maintained as performance bond of the Consent Decree and will be reduced&#13;based on the term of the Contract.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;measurement of the fair value of the transaction with the municipality of Mau&amp;#225; was classified as level 3 fair value in its&#13;initial recognition, using the discounted cash flow technique considering the present value of such net cash flows expected from&#13;water supply services for a period of 40 years, taking into consideration the following main assumptions:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 0px; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 46.3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 17.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#149;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Average&#13;    tariff and average volume of water and sewage by economy based on SAMA&amp;#8217;s average consumption histogram, referring to&#13;    the period between January and December 2018;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 0px; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 46.3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 17.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#149;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Indirect&#13;    revenue based on historical data of the municipalities operated by SABESP in the Metropolitan Region of S&amp;#227;o Paulo;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 0px; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 46.3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 17.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#149;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Average&#13;    unit cost of the Metropolitan Region of S&amp;#227;o Paulo with synergy, due to economies of scale and the use of existing structures&#13;    at SABESP (administrative and operational);&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 0px; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 46.3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 17.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#149;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Personnel&#13;    costs &amp;#8211; in the first two years, considering the payment of employees assigned by SAMA;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 0px; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 46.3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 17.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#149;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Costs&#13;    and Investments in the integrated metropolitan supply system prorated based on the volume of water supplied to the municipality;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 0px; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 46.3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 17.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#149;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Exclusive&#13;    investments by the municipality following the Municipal Sanitation Plan;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 0px; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 46.3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 17.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#149;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Additional&#13;    investments to be made by the municipality and paid by SABESP, corresponding to 4% of net revenue as of the first year; and&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 0px; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 46.3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 17.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#149;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Projected&#13;    cash flow discount rate &amp;#8211; 8.11% p.a. (WACC).&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company initiated operations in the municipality of Mau&amp;#225; in November 2020.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(b)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;The&#13;aging of trade receivables is as follows&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 40%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 30%; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 30%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Current&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,793,104&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,762,606&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Past-due:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Up&#13;    to 30 days&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;340,760&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;330,488&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;From&#13;    31 to 60 days&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;177,103&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;164,913&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;From&#13;    61 to 90 days&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;120,488&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;86,765&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;From&#13;    91 to 120 days&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;88,323&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;58,971&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;From&#13;    121 to 180 days&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;113,060&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;81,003&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;From&#13;    181 to 360 days&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;82,365&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;33,206&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Over&#13;    360 days&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;893,402&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;877,090&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Total&#13;    past-due&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,815,501&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,632,436&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Total&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,608,605&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,395,042&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;increase in the past-due balance was mainly due to the increase in defaults by private customers.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(c)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Allowance&#13;for doubtful accounts &lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; width: 46%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 18%; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 18%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 18%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Balance&#13;    at beginning of the year &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,042,015&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,099,442&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,067,973&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Additions&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;176,776&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;54,064&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;61,315&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Recoveries&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(61,172)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(111,491)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(29,846)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Balance&#13;    at the end of the year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,157,619&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,042,015&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,099,442&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 48%; white-space: nowrap; padding-left: 5pt; padding-right: 5pt"&gt;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Reconciliation&#13;                                         of estimated/historical losses&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;of&#13;        income&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 18%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 17%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 17%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Write-offs&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(329,512)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(179,929)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(184,555)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(Losses)/reversal&#13;    with state entities - related parties&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;290&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(5,597)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,294&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(Losses)&#13;    with private sector / government entities&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(176,776)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(54,064)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(61,315)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(Losses)/reversal&#13;    with wholesale customers&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(29,458)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Recoveries&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;61,172&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;111,491&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;107,307&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Amount&#13;    recorded expense (Note 29) &amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(444,826)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(128,099)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(166,727)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Expenses&#13;with estimated losses increased from R$ 128,099 in 2019 to R$ 444,826 in 2020 due to the increase in the level of defaults due&#13;to the economic instability of the country worsened by COVID-19.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company does not have customers representing 10% or more of its total revenues.&amp;#160;&lt;/font&gt;&lt;/p&gt;</ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory>
    <ifrs-full:DisclosureOfRelatedPartyExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.1pt"&gt;&lt;b&gt;11&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Related-Party&#13;    Balances and Transactions&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(a)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Accounts&#13;receivable, interest on capital payable, revenue and expenses with S&amp;#227;o Paulo&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 56%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 21%; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 23%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Accounts&#13;    receivable&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Current:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Sanitation&#13;    services (i)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;109,078&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;131,851&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Allowance&#13;    for losses (i)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(39,127)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(39,417)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Reimbursement&#13;    for retirement and pension benefits paid (G0):&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&#13;    monthly flow (payments) (ii) and (vi)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;22,726&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;31,584&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&#13;    GESP Agreement &amp;#8211; 2015 (iv)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;75,377&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;68,888&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Total&#13;    current&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;168,054&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;192,906&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Noncurrent:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Agreement&#13;    for the installment payment of sanitation services&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;4,303&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;10,883&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Reimbursement&#13;    of additional retirement and pension benefits paid (G0):&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&#13;    GESP Agreement &amp;#8211; 2015 (iv)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;634,288&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;647,107&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Total&#13;    noncurrent&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;638,591&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;657,990&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Total&#13;    receivables from shareholders&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;806,645&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;850,896&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Assets:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Sanitation&#13;    services&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;74,254&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;103,317&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Reimbursement&#13;    of additional retirement and pension benefits (G0)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;732,391&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;747,579&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;806,645&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;850,896&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Liabilities:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Interest&#13;    on capital payable to related parties&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;116,180&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;401,963&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 70%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 10%; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Revenue&#13;    from sanitation services&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;501,756&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;556,574&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;501,146&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Payments&#13;    received from related parties&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(520,881)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(546,365)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(509,672)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 14.2pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Receipt&#13;    of reimbursement referring to Law 4,819/58&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(173,874)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(152,112)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(173,516)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 28.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 36pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(i)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Sanitation&#13;    services&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company provides water supply and sewage services to the S&amp;#227;o Paulo State Government and other companies related to it in&#13;accordance with usual market terms and conditions, as considered by management, except for the settlement of credits which can&#13;be made according to items (iii) of this Note.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company recognized R$ 39,127 as of December 31, 2020 (R$ 39,417 as of December 31, 2019 and R$ 33,820 as of December 31, 2018)&#13;as allowance for losses.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 28.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 36pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(ii)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Reimbursement&#13;    of additional retirement and pension benefits paid&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Refers&#13;to amounts of supplementary retirement and pension benefits provided for in State Law 4,819/58 ("Benefits") paid by the Company&#13;to former employees and pensioners, referred to as Go.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Under&#13;the Agreement referred on item (iii) the S&amp;#227;o Paulo State recognizes its liability from charges arising from the Benefits,&#13;provided that the payment criteria set forth by the State Department of Personnel (DDPE), based on legal guidance of the Legal&#13;Consultancy of the Department of Finance and of the State Attorney General's Office (PGE).&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;As&#13;discussed on item (vi), during the assessment of the debt due from State of S&amp;#227;o Paulo to the Company there were certain divergences&#13;in the calculation and eligibility criteria of the benefits paid by the Company on behalf of GESP.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;See&#13;additional information about the Go plan in Note 21 (b) (ii).&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;As&#13;a result of a court decision, the responsibility for making the payments returned to SABESP.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 28.35pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 14.2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(iii)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;GESP&#13;    Agreement&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;On&#13;December 11, 2001, the Company, the State of S&amp;#227;o Paulo (through the State Department of Finance Affairs, currently Department&#13;of Finance and Planning) and the Water and Electricity Department (DAEE), with the intermediation of the State Department of Infrastructure&#13;and Environment (former Department of Water Resources, Sanitation and Construction Works), entered into the Obligations, Payment&#13;Commitment and Other Covenants Acknowledgement and Consolidation Agreement ("GESP Agreement") for the settlement of outstanding&#13;debts between State of S&amp;#227;o Paulo and the Company related to sanitation services and to the retirement benefits.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;In&#13;view of the strategic importance of the Taia&amp;#231;upeba, Jundia&amp;#237;, Biritiba Mirim, Paraitinga and Ponte Nova reservoirs for&#13;ensuring and maintaining the Alto Tiet&amp;#234; water volume, the Company agreed to receive them as partial repayment of the reimbursement&#13;related to the Benefits. The DAEE would transfer the reservoirs to the Company, replacing the amount owed by State of S&amp;#227;o&#13;Paulo. However, the S&amp;#227;o Paulo State Public Prosecution Office challenges the legal validity of this agreement, and its main&#13;argument is the lack of bidding and the absence of a specific legislative authorization for disposal of DAEE's assets. There is&#13;an unfavorable decision to SABESP not yet unappealable. See additional information in item (iv) below.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;On&#13;March 22, 2004, the Company signed the first amendment to the GESP Agreement, settling the amounts due by the State of S&amp;#227;o&#13;Paulo for water supply and sewage services provided, monetarily adjusted through February 2004; and formally authorizing the offset&#13;of amounts due by the S&amp;#227;o Paulo State Government with interest on capital declared by the Company and any other debt owed&#13;to the State of S&amp;#227;o Paulo as of December 31, 2003, monetarily adjusted through February 2004; and defining the payment conditions&#13;of the remaining liabilities of the State of S&amp;#227;o Paulo for the receipt of the water supply and sewage services.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;On&#13;December 28, 2007, the Company and the S&amp;#227;o Paulo State Government, represented by the Department of Finance, signed the second&#13;amendment to the terms of the original GESP Agreement, agreeing upon the payment in installments of the remaining balance of the&#13;First Amendment. In December 2012 the last installment was paid.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;On&#13;November 17, 2008, State of S&amp;#227;o Paulo, SABESP and DAEE signed the third amendment to the GESP Agreement, through which State&#13;of S&amp;#227;o Paulo recognized a debt balance payable to SABESP of R$915,251, monetarily adjusted until September 2008 in accordance&#13;with the fluctuation of the IPCA-IBGE, corresponding to the Undisputed Reimbursement, determined by FIPECAFI. SABESP accepted&#13;on a provisional basis the reservoirs as part of the payment of the Undisputed Reimbursement and offered to State of S&amp;#227;o&#13;Paulo a provisional settlement, recognizing a credit totaling R$696,283, corresponding to the value of the reservoirs in the Alto&#13;Tiet&amp;#234; system. The remaining debit balance of R$ 218,967 was fully settled in 2018.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company did not recognize the reimbursement receivable of R$696,283 related to the reservoirs, as it is not virtually certain&#13;that will be transferred by the State. In March 2015, Sabesp and State of S&amp;#227;o Paulo entered into an agreement to pay the&#13;amounts receivable, totaling R$ 696,283 (more information in item (iv) of this note).&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;In&#13;addition, the third amendment provides for the regularization of the monthly flow of benefits. While SABESP is liable for the&#13;monthly payment of benefits, the State shall reimburse SABESP based on the criteria identical to those applied when determining&#13;the Undisputed Reimbursement. Should there be no preventive court decision, the State will assume the flow of monthly payment&#13;of benefits portion deemed as undisputed.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 28.35pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 14.2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(iv)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;GESP&#13;    Agreement - 2015&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;On&#13;March 18, 2015, the Company, the State of S&amp;#227;o Paulo and the Department of Water and Electricity (DAEE), and the Sanitation&#13;and Water Resources Department as the intervening party, entered into a Term of Agreement in the amount of R$ 1,012,310, of which&#13;R$ 696,283 refer to the principal of the Undisputed Amount mentioned in item (iii) and R$ 316,027 corresponding to the inflation&#13;adjustment of the principal until February 2015.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Principal Amount will be paid in 180 installments, as follows:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 18.05pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10.35pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#149;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;    first 24 installments were settled by immediately transferring 2,221,000 preferred shares issued by Companhia de Transmiss&amp;#227;o&#13;    de Energia El&amp;#233;trica Paulista - CTEEP, totaling R$87,174, based on the share closing on March 17, 2015, which were sold&#13;    on April 20, 2016; and&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; width: 100%; margin-top: 0px; font-size-adjust: none; font-stretch: normal"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 18.05pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10.35pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#149;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;    amount of R$ 609,109, payable in 156 monthly installments, was adjusted by IPCA (Extended Consumer Price Index) until the&#13;    initial payment date, on April 5, 2017. As of this date, installments are being adjusted by IPCA plus simple interest of 0.5%&#13;    per month.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Considering&#13;the lawsuit which objects the possibility of transferring the reservoirs is pending final and unappealable court decision, the&#13;agreement also provides for the following situations:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; width: 100%; margin-top: 0px; font-size-adjust: none; font-stretch: normal"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 18.05pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10.35pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#149;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;If&#13;    transfer is possible and the Reservoirs are effectively transferred to SABESP and registered at the notary&amp;#8217;s office,&#13;    SABESP will reimburse to the State the amounts paid in replacement of Reservoirs (Principal Amount) in 60 monthly installments&#13;    adjusted by IPCA until the date of payment of each installment; and&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; width: 100%; margin-top: 0px; font-size-adjust: none; font-stretch: normal"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 18.05pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10.35pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#149;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;If&#13;    the transfer of Reservoirs is not possible, the S&amp;#227;o Paulo State will pay to SABESP, in addition to the Principal Amount,&#13;    the inflation adjustment credit of R$ 316,027 in 60 installments, starting these payments at the end of Principal Amount installment&#13;    payment. The amount will be adjusted by IPCA to the start date of payments and, as of this date, IPCA will be incurred plus&#13;    0.5% simple interest rates/month over the amount of each installment.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;As&#13;of December 31, 2020, the balance receivable totaled R$&amp;#160;75,377 in current assets (R$&amp;#160;68,888 as of December 31, 2019)&#13;and R$&amp;#160;634,288 in noncurrent assets (R$&amp;#160;647,107 as of December 31, 2019).&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 28.35pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 14.2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(v)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Disputed&#13;    Amounts&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;As&#13;mentioned before, on November 17, 2008 the Company and the S&amp;#227;o Paulo State signed the third amendment to the GESP Agreement,&#13;when the reimbursements called disputed and undisputed were quantified. The amendment established the efforts to calculate the&#13;so-called Disputed Reimbursement of the Benefits. Under the fourth clause of the amendment, the Disputed Reimbursement represents&#13;the difference between the Undisputable Reimbursement and the amount actually paid by the Company as pension benefits and pensioners&#13;set out in Law 4,819/58, for which, the Company understands, the State of S&amp;#227;o Paulo is originally liable, but paid by SABESP&#13;under a court order.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;By&#13;entering into the third amendment, the State's Legal Representative (PGE) agreed to reassess the differences that gave rise to&#13;the Disputed Amount of benefits set out in Law 4,819/58. At the time, the expectation was based on the willingness of the PGE&#13;to reanalyze the issue and the implied right of the Company to the reimbursement, including based on opinions from outside legal&#13;advisors.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;However,&#13;the latest opinions issued by the PGE and received on September 4 and 22, 2009 and January 4, 2010, refute the reimbursement of&#13;previously defined as Disputed Amount.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Even&#13;though the negotiations with the State are still in progress, it is not possible to assure that the Company will recover the disputed&#13;receivables without dispute.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;As&#13;part of the actions intended to recover the receivables that management considers due by the State, related to discrepancies in&#13;the reimbursement of the pension benefits paid by the Company, SABESP: (i) on March 24, 2010, reported to the controlling shareholder&#13;the official letter approved by the executive committee, proposing that the matter be discussed at the S&amp;#227;o Paulo Stock Exchange&#13;(B3) Arbitration Chamber; (ii) in June 2010, presented to Department of Finance a proposal to solve the outstanding items, such&#13;proposal was not accepted; (iii) on November 9, 2010, filed a judicial action against the State of S&amp;#227;o Paulo pleading the&#13;entire reimbursement related to employee benefits set out in Law 4,819/58 to finalize the discussion between the Company and State&#13;of S&amp;#227;o Paulo. Despite the legal action, the expectation of which is a possible gain, the Company will persist to obtain an&#13;agreement with GESP since the management believes that it is the best course of action to the Company and to its shareholders&#13;than waiting until the end of the lawsuit.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;As&#13;of December 31, 2020 and 2019, the disputed amounts between SABESP and State of S&amp;#227;o Paulo, corresponding to additional retirement&#13;and pension benefits paid (Law 4,819/1958), totaled R$ 1,281,409 and R$ 1,195,217, respectively. The Company recorded allowances&#13;for doubtful accounts for such amounts.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 28.35pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 14.2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(vi)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Actuarial&#13;    liability&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company also recognized an actuarial liability corresponding to additional retirement and pension benefits paid to employees,&#13;retired employees and pensioners of Plan G0. As of December 31, 2020 and 2019, the amounts corresponding to the actuarial liability&#13;totaled R$ 2,549,541 and R$ 3,046,255, respectively. For more information on additional retirement and pension benefits, see Note&#13;21 (b).&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(b)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Use&#13;of reservoirs &amp;#8211; EMAE &lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Empresa&#13;Metropolitana de &amp;#193;guas e Energia S.A. - EMAE planned to receive for the credit and obtain financial compensation for alleged&#13;past and future losses in electricity generation, due to water collection, and compensation for costs already incurred and to&#13;be incurred with the operation, maintenance and inspection of the Guarapiranga and Billings reservoirs used by SABESP in its operations.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;On&#13;October 28, 2016, the Company entered into an agreement based on a Private Transaction Agreement and Other Adjustments aimed to&#13;fully and completely settle the disputes involving the two companies and the SABESP will continue using the reservoirs.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;As&#13;of December 31, 2020, the Company recorded R$ 17,255 and R$ 73,660 in Other Liabilities, under current and noncurrent liabilities,&#13;respectively (in December 31, 2019, R$ 16,653 and R$ 87,231). In 2020, the amount of R$ 17,813 was paid.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(c)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Agreements&#13;with reduced tariffs with State and Municipal Government Entities that joined the Rational Water Use Program (PURA) &lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company has signed agreements with government entities related to the S&amp;#227;o Paulo State and municipalities where it operates&#13;that benefit from a reduction of 25% in the tariff of water supply and sewage services when they are not in default. These agreements&#13;provide for the implementation of the rational water use program, which takes into consideration the reduction in water consumption.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(d)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Guarantees&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;S&amp;#227;o Paulo State provides guarantees for some borrowings and financing of the Company and does not charge any fee with respect&#13;to such guarantees.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(e)&#13;Personnel assignment agreement among entities related to the S&amp;#227;o Paulo State Government&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company has personnel assignment agreements with entities related to the S&amp;#227;o Paulo State Government, whose expenses are fully&#13;charged. In 2020, the expenses related to personnel assigned by SABESP to other state government entities amounted to R$&#13;2,108 (R$ 4,881 in 2019 and R$ 8,903 in 2018).&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;In&#13;2019, the expenses related to personnel assigned by other entities to SABESP were R$ 13 (In 2019 and 2018, the expenses related&#13;to personnel assigned by other entities to SABESP were R$ 139 and R$ 116, respectively.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(f)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Non-operating&#13;assets&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;As&#13;of December 31, 2020 and 2019, the Company had an amount of R$ 3,613 related to a land and lent structures.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(g)&#13;SABESPREV &lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company sponsors a private defined benefit pension plan (G1 Plan), which is operated and administered by SABESPREV. The net actuarial&#13;liability recognized as of December 31, 2020 amounted to R$ 319,053 (R$ 314,677 as of December 31, 2019), according to Note 21&#13;(b).&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(h)&#13;Compensation of Management Key Personnel and Fiscal Council&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;compensation of the Executive Officers, members of the Audit Committee and Boards of Directors and Fiscal Councils of the Companies&#13;controlled by the S&amp;#227;o Paulo State complies with the guidelines of the State Capital Defense Council (CODEC) and is defined&#13;at the Annual Shareholders&amp;#8217; Meeting, as per article 152 of Brazilian Corporation Law.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;CODEC&#13;defines that the proposal for global and individual compensation of the statutory bodies for publicly held companies listed in&#13;B3&amp;#8217;s Novo Mercado segment, controlled by the State, must be prepared by the Board of&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Directors&#13;under the Company&amp;#8217;s Bylaws, within the scope of the Institutional Compensation Policy and submitted for approval of the&#13;Annual Shareholders&amp;#8217; Meeting.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;In&#13;addition to the monthly compensation, the members of the Board of Directors, Fiscal Council and Executive Board receive annual&#13;reward equivalent to a monthly fee, calculated on a prorated basis in December of each year. The purpose of this reward is to&#13;define a compensation similar to the Christmas bonus paid to the Company&amp;#8217;s registered employees, given that the relationship&#13;of Management with the Company has a statutory nature.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Benefits&#13;paid to Executive Officers only - meal vouchers, food vouchers, healthcare, private pension, annual rest (with the characteristic&#13;of paid leave of thirty (30) calendar days, with additional payment corresponding to one third of the monthly fees for such rest),&#13;and FGTS.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;SABESP&#13;pays bonuses for purposes of compensation of its Executive Officers, in accordance with the guidelines of the S&amp;#227;o Paulo State,&#13;such as a motivation policy, provided that the Company actually calculates quarterly, semi-annual and annual profits, and distributes&#13;mandatory dividends to shareholders, even if in the form of interest on capital. Annual bonuses cannot exceed six times Management&amp;#8217;s&#13;monthly compensation or 10 % of the interest on capital paid by the Company, prevailing the shortest amount.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Expenses&#13;related to the compensation of the members of Management and Fiscal Council totaled R$&amp;#160;6,426 and R$&amp;#160;5,344 in 2020 and&#13;2019, respectively.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Additional&#13;amounts of R$&amp;#160;1,439 and R$&amp;#160;1,348, referring to the executive officers&amp;#8217; bonus program, were paid in 2020 and 2019,&#13;respectively.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(i)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Loan&#13;agreement through credit facility&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company holds interest in certain Special Purpose Entities (SPEs), not holding the majority interest but with cast vote and power&#13;of veto in some issues, with no ability to use such power of veto in a way to affect returns over investments. Therefore, these&#13;SPEs are considered for accounting purposes as joint arrangements.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company entered into a loan agreement through credit facility with the SPE Aquapolo Ambiental S/A to finance the operations of&#13;this company, until the borrowings and financing requested with financial institutions is granted.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;As&#13;of December 31, 2020, the balance of principal and interest of this agreement totaled R$&amp;#160;9,420 and R$&amp;#160;23,866, recorded&#13;under current assets and noncurrent assets, respectively, in &amp;#8220;Other assets&amp;#8221; (R$&amp;#160;34,992 in noncurrent assets on&#13;December 31, 2019), at CDI + 1.2% p.a. As of January 27, 2020, the Company received R$ 3,000, of which R$ 1,231 for amortization&#13;of principal and R$ 1,769 for amortization of interest.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;loan agreement originally matured on April 30, 2015 but was extended to October 30, 2015 and on November 25, 2015 a new amendment&#13;changed the payment schedule for three annual installments, the first of which maturing on December 30, 2021 and the last on December&#13;30, 2023.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(j)&#13;&amp;#8220;Se Liga na Rede&amp;#8221; (Connect to the Network Program)&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;S&amp;#227;o Paulo State enacted the State Law no. 14,687/2012, creating the pro-connection program, destined to financially subsidize&#13;the execution of household branches necessary to connect to the sewage collecting networks, in low income households which agreed&#13;to adhere to the program. The program expenditures, except for indirect costs, construction margin and borrowing costs are financed&#13;with 80% of funds deriving from the State Government and the remaining 20% invested by SABESP, which is also liable for the execution&#13;of works. As of December 31, 2020, the program total amount was R$ 130,436 (R$ 117,272 as of December 31, 2019), there was no&#13;balance receivable as of December 31, 2020 and 2019 from related parties. The amount of R$78,262 (R$ 65,099 as of December 31,&#13;2019) was recorded in the group of intangible assets and R$ 52,174 was reimbursed by the S&amp;#227;o Paulo State (R$ 52,174 as of&#13;December 31, 2019) from the beginning of the program until December 31, 2020.&lt;/font&gt;&lt;/p&gt;</ifrs-full:DisclosureOfRelatedPartyExplanatory>
    <sbs:TotalingProposedDividends contextRef="From2020-01-01to2020-12-31" unitRef="BRL" decimals="-3">271969000</sbs:TotalingProposedDividends>
    <sbs:TotalingProposedDividends contextRef="From2019-01-01to2019-12-31" unitRef="BRL" decimals="-3">940988000</sbs:TotalingProposedDividends>
    <sbs:PercentageOfAllocatingNetIncome contextRef="From2020-01-01to2020-12-31" unitRef="Pure" decimals="INF">0.05</sbs:PercentageOfAllocatingNetIncome>
    <sbs:PercentageOfMaximumLimitAllocatingNetIncome contextRef="From2020-01-01to2020-12-31" unitRef="Pure" decimals="INF">0.20</sbs:PercentageOfMaximumLimitAllocatingNetIncome>
    <sbs:TermsOfConcession contextRef="From2020-01-01to2020-12-31">P30Y</sbs:TermsOfConcession>
    <sbs:DescriptionOfAdverseEffectsDueToCovid19 contextRef="From2020-01-01to2020-12-31">Some of the economic and financial consequences arising from the COVID-19 pandemic include the following adverse effects:          (i) high exchange volatility and increase in new funding costs;            (ii) change in the mix of billed volume due to the increase in the residential category and decrease in the public, commercial, industrial categories, which have higher average tariffs, leading to a reduction in the total average tariff and, consequently, in revenues from customers in the commercial, industrial and public categories, in the amount of approximately R$ 804.5 million from January to December 2020 (R$ 215.0 million from October to December 31, 2020);            (iii) postponement of the tariff adjustment from May 11 to August 15, 2020, with an estimate net impact of R$ 37.6 million on the operating revenue from May to December 2020;            (iv) increase in default and in the expectation of higher future losses, due to the decrease in the municipalities&#8217; revenue and the increase in bankruptcy petitions, which negatively impacted estimated losses by R$ 316.7 million from January to December 2020 compared to January to December 2019 (R$ 17.8 million from October to December 2020 compared to October to December 2019); and  (v) payment exemption of water and sewage bills for consumers in the Residential Social and Residential Favela categories in all operated municipalities from April 1 to September 15, 2020, reducing revenue by R$ 116.9 million from January to September 2020, compared to the same periods in 2019. </sbs:DescriptionOfAdverseEffectsDueToCovid19>
    <sbs:PublicprivatePartnershipPpp contextRef="AsOf2020-12-31" unitRef="BRL" decimals="-3">3175273000</sbs:PublicprivatePartnershipPpp>
    <sbs:PublicprivatePartnershipPpp contextRef="AsOf2019-12-31" unitRef="BRL" decimals="-3">3293980000</sbs:PublicprivatePartnershipPpp>
    <sbs:PublicprivatePartnershipPpp contextRef="AsOf2019-12-31_custom_FairValuesMember" unitRef="BRL" decimals="-3">3293980000</sbs:PublicprivatePartnershipPpp>
    <sbs:PublicprivatePartnershipPpp contextRef="AsOf2020-12-31_custom_FairValuesMember" unitRef="BRL" decimals="-3">3175273000</sbs:PublicprivatePartnershipPpp>
    <sbs:CurrentAccountsAndInvestmentFunds contextRef="AsOf2020-12-31_custom_BancoBVMember" unitRef="BRL" decimals="-3">253066000</sbs:CurrentAccountsAndInvestmentFunds>
    <sbs:FinalAmortizationOfEurobonds contextRef="From2020-01-01to2020-12-31_custom_EurobondsMember" unitRef="BRL" decimals="-3">1910124000</sbs:FinalAmortizationOfEurobonds>
    <sbs:FinalAmortizationOfEurobonds contextRef="From2020-01-01to2020-12-31_custom_EurobondsMember_currency_USD" unitRef="BRL_USD" decimals="-3">357763000</sbs:FinalAmortizationOfEurobonds>
    <sbs:ExchangeOfForeignCurrency contextRef="From2020-01-01to2020-12-31_custom_BID2202ContractMember_currency_USD" unitRef="BRL_USD" decimals="-3">494617000</sbs:ExchangeOfForeignCurrency>
    <sbs:ExchangeOfForeignCurrency contextRef="From2020-01-01to2020-12-31_custom_BID2202ContractMember" unitRef="BRL" decimals="-3">2810907000</sbs:ExchangeOfForeignCurrency>
    <sbs:IncomeBeforeTaxes contextRef="From2020-01-01to2020-12-31" unitRef="BRL" decimals="-3">356317000</sbs:IncomeBeforeTaxes>
    <sbs:IncomeBeforeTaxes contextRef="From2019-01-01to2019-12-31" unitRef="BRL" decimals="-3">638201000</sbs:IncomeBeforeTaxes>
    <ifrs-full:MaximumExposureToCreditRisk contextRef="AsOf2020-12-31" unitRef="BRL" decimals="-3">3563170000</ifrs-full:MaximumExposureToCreditRisk>
    <ifrs-full:MaximumExposureToCreditRisk contextRef="AsOf2019-12-31" unitRef="BRL" decimals="-3">6382009000</ifrs-full:MaximumExposureToCreditRisk>
    <ifrs-full:MaximumExposureToCreditRisk contextRef="AsOf2020-12-31_ifrs-full_InterestRateRiskMember_custom_ProbableScenarioMember" unitRef="BRL" decimals="-3">-121762000</ifrs-full:MaximumExposureToCreditRisk>
    <ifrs-full:MaximumExposureToCreditRisk contextRef="AsOf2020-12-31_ifrs-full_InterestRateRiskMember_custom_ScenarioIIMember" unitRef="BRL" decimals="-3">-152203000</ifrs-full:MaximumExposureToCreditRisk>
    <ifrs-full:MaximumExposureToCreditRisk contextRef="AsOf2020-12-31_ifrs-full_InterestRateRiskMember_custom_ScenarioIIIMember" unitRef="BRL" decimals="-3">-182643000</ifrs-full:MaximumExposureToCreditRisk>
    <ifrs-full:MaximumExposureToCreditRisk contextRef="AsOf2020-12-31_ifrs-full_InterestRateRiskMember_custom_CDIMember_custom_ExposureMember" unitRef="BRL" decimals="-3">-4058736000</ifrs-full:MaximumExposureToCreditRisk>
    <ifrs-full:DisclosureOfInvestmentPropertyExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 0px; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 11%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;b&gt;13&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Investment properties&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; width: 36%; text-align: center; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 16%; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 16%; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Transfers&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 16%; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Depreciation&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 16%; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/12pt Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/12pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/12pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/12pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/12pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/12pt Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Investment&#13;    properties&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/12pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;47,562&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/12pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,240)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/12pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(48)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/12pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;46,274&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;td style="font: 10pt/12pt Times New Roman, Times, Serif; width: 32%; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 17%; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&#13;    &lt;p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&amp;#160;&lt;b&gt;2018&lt;/b&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt/12pt Times New Roman, Times, Serif; width: 17%; text-align: center"&gt;&lt;b&gt;Transfers&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt/12pt Times New Roman, Times, Serif; width: 17%; text-align: center"&gt;&lt;b&gt;Depreciation&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 17%; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&#13;    &lt;p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;b&gt;2019&lt;/b&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/12pt Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/12pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/12pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/12pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/12pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/12pt Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 8pt Georgia, Times, Serif"&gt;Investment properties&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt/12pt Times New Roman, Times, Serif; text-align: right"&gt;47,620&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt/12pt Times New Roman, Times, Serif; text-align: right"&gt;(9)&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt/12pt Times New Roman, Times, Serif; text-align: right"&gt;(49)&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt/12pt Times New Roman, Times, Serif; text-align: right"&gt;47,562&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/12pt Times New Roman, Times, Serif; width: 27%; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 15%; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&#13;    &lt;p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&amp;#160;&lt;b&gt;2017&amp;#160;&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt/12pt Times New Roman, Times, Serif; width: 13%; text-align: center"&gt;&lt;b&gt;Write-offs and disposals&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt/12pt Times New Roman, Times, Serif; width: 15%; text-align: center"&gt;&lt;b&gt;Transfers&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt/12pt Times New Roman, Times, Serif; width: 15%; text-align: center"&gt;&lt;b&gt;Depreciation&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 15%; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&#13;    &lt;p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&amp;#160;&amp;#160;&lt;b&gt;2018&lt;/b&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/12pt Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/12pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/12pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/12pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/12pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/12pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/12pt Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 8pt Georgia, Times, Serif"&gt;Investment properties&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt/12pt Times New Roman, Times, Serif; text-align: right"&gt;57,652&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt/12pt Times New Roman, Times, Serif; text-align: right"&gt;(9,995)&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt/12pt Times New Roman, Times, Serif; text-align: right"&gt;13&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt/12pt Times New Roman, Times, Serif; text-align: right"&gt;(50)&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt/12pt Times New Roman, Times, Serif; text-align: right"&gt;47,620&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;As of December 31, 2020 and 2019, the market value of these properties was approximately&#13;R$383,000 and R$386,000, respectively.&lt;/p&gt;</ifrs-full:DisclosureOfInvestmentPropertyExplanatory>
    <ifrs-full:ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Georgia, serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 0.5in"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;14&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Contract assets&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Contract&#13;assets (works in progress) is the right to consideration in exchange for goods or services transferred to customers. As established&#13;by IFRS 15 - Revenue from contract with customers, assets related to the concession under construction, recorded under the scope&#13;of IFRIC 12 &amp;#8211; Service Concession Arrengements, should be classified as Contract Assets during the construction period and&#13;transferred to Intangible Assets only after the completion of the works.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;A&#13;contract assets is initially recognized at fair value and includes borrowing costs capitalized during the period when the asset&#13;is under construction, based on the weighted average rate of borrowings in effect on the capitalization date. For further information&#13;on the capitalization of interest and construction margin, recorded during the construction period, see Note 15.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; width: 20%; white-space: nowrap; text-align: center; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 13%; white-space: nowrap; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 13%; white-space: nowrap; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Additions&#13;    (i)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 13%; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Transfers&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 28%; white-space: nowrap; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Transfers&#13;    of works to intangible assets (ii) &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 13%; white-space: nowrap; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020 (iii)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; vertical-align: top; padding-bottom: 1pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&#13;    contract assets &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;7,617,714&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,984,158&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;55,706&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(3,688,414)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;7,969,164&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt/110% Arial, sans-serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 0px; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 18pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 24.55pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(i)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The largest additions&#13;    of the period are located in the municipalities of S&amp;#227;o Paulo, Praia Grande and S&amp;#227;o Bernardo do Campo, in the amounts&#13;    of R$&amp;#160;1,676 million, R$&amp;#160;284 million and R$&amp;#160;228 million, respectively.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt/110% Arial, sans-serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 0px; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 18pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 24.55pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(ii)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The largest transfers&#13;    of the period are located in the municipalities of S&amp;#227;o Paulo, Guarulhos, Cotia and Praia Grande, in the amounts of R$&#13;    1,414 million, R$&amp;#160;173 million, R$ 117 million and R$&amp;#160;115 million, respectively. &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt/110% Arial, sans-serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 0px; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 18pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 24.55pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(iii)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The largest works&#13;    are located in the municipalities of S&amp;#227;o Paulo, Praia Grande and S&amp;#227;o Bernardo do Campo, in the amounts of R$ 3,727&#13;    million, R$&amp;#160;527 million and R$&amp;#160;496 million, respectively.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;As&#13;of December 31, 2020, contract assets includes leases recognized before December 31, 2019 in accordance with IAS 17 amounting&#13;to R$ 276,893 (R$ 276,893 as of December 31, 2019). The leases are cost of the works, but are still in progress.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; width: 15%; vertical-align: bottom; white-space: nowrap; text-align: center; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 13%; vertical-align: bottom; white-space: nowrap; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 11%; vertical-align: bottom; white-space: nowrap; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Additions&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 11%; vertical-align: top; padding-left: 5pt; padding-right: 5pt"&gt;&lt;p style="font: 8pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Write-offs&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 8pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 10%; vertical-align: bottom; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Transfers&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 25%; vertical-align: bottom; white-space: nowrap; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Transfers&#13;    of works to intangible assets &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 15%; vertical-align: bottom; white-space: nowrap; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; vertical-align: top; padding-bottom: 1pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; vertical-align: top; padding-bottom: 1pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&#13;    contract assets &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;7,407,948&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,532,283&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(4,910)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;10,710&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(3,328,317)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;7,617,714&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; width: 24%; white-space: nowrap; text-align: center; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 16%; white-space: nowrap; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;January&#13;    1, 2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 16%; white-space: nowrap; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Additions&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 28%; white-space: nowrap; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Transfers&#13;    of works to intangible assets &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 16%; white-space: nowrap; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&#13;    contract assets &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;10,387,715&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,188,943&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(6,168,710)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;7,407,948&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</ifrs-full:ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory>
    <ifrs-full:DisclosureOfServiceConcessionArrangementsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Georgia, serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 0.5in"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;15&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Intangible assets&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(a)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Statement&#13;of financial position details &lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 40%; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 10%; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Cost&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 10%; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Accumulated&#13;    amortization&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 10%; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Net&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 10%; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Cost&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 10%; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Accumulated&#13;    amortization&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 10%; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Net&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Intangible&#13;    right arising from:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Concession&#13;    agreements &amp;#8211; equity value&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;671,904&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(188,129)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;483,775&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;2,066,459&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(571,606)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,494,853&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Concession&#13;    agreements &amp;#8211; economic value &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,446,261&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(711,596)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;734,665&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,334,531&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(621,679)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;712,852&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Program&#13;    contracts &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;23,160,119&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(6,799,812)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;16,360,307&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;19,413,768&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(5,594,068)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;13,819,700&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Program&#13;    contracts &amp;#8211; commitments &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,709,757&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(338,834)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,370,923&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,651,434&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(286,559)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,364,875&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; 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text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,723,952&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(4,345)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,328,317&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(13,531)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(39,931)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,746,430)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;32,325,447&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(*)&#13;As of December 31, 2019, intangible assets includes leases recognized before December 31, 2018 in accordance with IAS 17 amounting&#13;to R$ 292,824 - (R$ 315,717 as of December 31, 2018 &amp;#8211; R$ R$ 98,077 recognized as concession agreements &amp;#8211; equity value&#13;and R$ 217,640 recognized as program contracts).&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 26%; white-space: nowrap; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 8%; vertical-align: bottom; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2017&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 8%; vertical-align: top; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Transfers&#13;    to contract assets (*)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 8%; vertical-align: bottom; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Additions&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 8%; vertical-align: bottom; white-space: nowrap; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Contract&#13;    renewal&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 8%; vertical-align: bottom; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Transfers&#13;    of works (**)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 8%; vertical-align: bottom; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Transfers&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 8%; vertical-align: bottom; white-space: nowrap; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Write-offs&#13;    and disposals&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 10%; vertical-align: bottom; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Amortization&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 8%; vertical-align: bottom; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 3pt; text-align: justify; padding-top: 2.4pt; padding-left: 3.5pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Intangible&#13;    right arising from: &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; text-align: justify; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Concession&#13;    agreements &amp;#8211; equity value&amp;#160;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;7,141,614&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(1,427,046)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;93&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(1,935,780)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;499,002&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(5,268)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(1,406)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(197,865)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;4,073,344&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; text-align: justify; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Concession&#13;    agreements &amp;#8211; economic value&amp;#160;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; 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   &lt;td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;88&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(1,031)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(82,439)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,232,009&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; text-align: justify; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Program&#13;    contracts &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;7,595,066&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(2,019,461)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;928,818&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,935,780&lt;/font&gt;&lt;/td&gt;&#13; 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background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; text-align: justify; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Program&#13;    contracts &amp;#8211; commitments&amp;#160;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;910,375&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;206,946&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(37,770)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,079,551&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; text-align: justify; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Services&#13;    contracts &amp;#8211; S&amp;#227;o Paulo &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;15,917,015&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(6,707,847)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3,724&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;4,818,734&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;12&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(14,813)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(625,373)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;13,391,452&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-top: 2.4pt; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Software&#13;    license of use&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;468,125&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;4,774&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;54,790&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;686&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(70,200)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;458,175&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;33,466,132&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(10,387,715)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,144,728&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;6,168,710&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,471)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(24,866)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,353,058)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;29,012,460&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(*)&#13;Work in progress transferred to contract assets due to adoption of IFRS 15, as of January 1, 2018, as described in Note 4.1.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(**)&#13;Work in progress transferred from contract assets to intangible assets.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;In&#13;2020, the Company renewed the program contract with the municipalities of Bragan&amp;#231;a Paulista, Cubat&amp;#227;o, Ilhabela, Jandira,&#13;Joan&amp;#243;polis, Lup&amp;#233;rcio, Meridiano, Paul&amp;#237;nia, Pinhalzinho, Piracaia, Pirapora do Bom Jesus, Santana de Parna&amp;#237;ba,&#13;Ubatuba, Vargem Grande Paulista and Pedrinhas Paulista. All of these contracts are valid for 30 years.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company signed contracts with the municipalities of Tapiratiba and Tejup&amp;#225; in October 2019 and March 2020, and started operations&#13;in April and September 2020, for 30 and 40 years, respectively.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;In&#13;addition to the municipalities above, SABESP signed contract with the municipality of Mau&amp;#225; in June 2020, for 40 years and&#13;started operations in November 2020.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;As&#13;of June 30, 2020, a contract was signed for the provision of treatment services and final disposal of solid waste and collection&#13;of garbage tax in the Municipality of Diadema for 40 years. Garbage collection fees started to be charged on water and sewage&#13;consumption bills as of January 1, 2021. In order to reach the best operationalization format, treatment services and final disposal&#13;of solid waste are in the study phase and, based on contractual provision, are subject to a partnership between SABESP and a private&#13;party, which will occur by means of a public call.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(c)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Intangible&#13;arising from concession agreements&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/105% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company operates public utility service concession agreements for water supply and sewage services mostly based on agreements&#13;that set out rights and obligations relative to the exploration of assets related to the public utility service (See Note 3.8&#13;(a)). The agreements provide for the return of the assets to the concession grantor at the end of the concession period.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/105% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;As&#13;of December 31, 2020, the Company operated in 375 municipalities in the State of S&amp;#227;o Paulo (372 as of December 31, 2019).&#13;Most of these contracts have a 30-year concession period, except for the contracts with the municipalities of Guarulhos, Mau&amp;#225;,&#13;Mogi das Cruzes, Santo Andr&amp;#233;, S&amp;#227;o Bernardo do Campo, S&amp;#227;o Jo&amp;#227;o da Boa Vista and Tejup&amp;#225;, which were signed&#13;for a period of 40 years.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;services provided by the Company are billed at a price regulated and controlled by S&amp;#227;o Paulo State Sanitation and Energy&#13;Regulatory Agency (ARSESP).&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Intangible&#13;rights arising from concession agreements include:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(i)&#13;Concession agreements &amp;#8211; equity value&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;These&#13;refer to municipalities assumed until 2006, except for the municipalities assumed by economic value through assets valuation report&#13;prepared by independent experts. The amortization of assets is calculated according to the straight-line method, which considers&#13;the assets useful life.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(ii)&#13;Concession agreements &amp;#8211; economic value&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;From&#13;1999 through 2006, the negotiations for new concessions were conducted on the basis of the economic and financial result of the&#13;transaction, determined in a valuation report issued by independent appraisers.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;amount determined in the related contract, after the transaction is closed with the municipal authorities, realized through the&#13;subscription of the Company's shares or in cash, is recorded as "concession agreements" and amortized over the period of the related&#13;concession (usually 30 years). As of December 31, 2020 and 2019 there were no amounts pending related to these payments to the&#13;municipalities.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Intangible&#13;assets are amortized on a straight-line basis over the period of the concession agreements or for the useful lives of the underlying&#13;assets, whichever is shorter.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(iii)&#13;Program contracts&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;These&#13;refer to the renewal of contracts previously referred to as concession agreements whose purpose is to provide sanitation services.&#13;The amortization of the assets acquired until the dates of signatures of the program contracts is calculated according to the&#13;straight-line method, which considers the assets&amp;#8217; useful lives. Assets acquired or built after the signature dates of program&#13;contracts are amortized during the contracted period (mostly, 30 years) or during the useful lives of underlying assets, whichever&#13;is shorter.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(iv)&#13;Program contracts - Commitments&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;After&#13;the enactment of the regulatory framework in 2007, renewals of concessions started to be made through of program contracts. In&#13;some of these program contracts, the Company undertook the commitment to financially participate in social and environmental actions.&#13;The assets built within the program contracts are recorded as intangible assets and are amortized by the straight-line method&#13;in accordance with the duration of the program contract (mostly, 30 years).&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;As&#13;of December 31, 2020 and 2019, the amounts not yet disbursed were recorded under &amp;#8220;program contract commitments&amp;#8221;, in&#13;current liabilities, totaling R$&amp;#160;162,541 and R$&amp;#160;273,932, respectively, and in noncurrent liabilities, totaling R$&amp;#160;68,939&#13;and R$&amp;#160;103,321, respectively. The rate of 8.11% (WACC) was applied to calculate the present value adjustment of contracts&#13;signed in 2020&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(v)&#13;Services agreement with the Municipality of S&amp;#227;o Paulo&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;On&#13;June 23, 2010, the Company entered into an agreement with the State of S&amp;#227;o Paulo and the Municipality of S&amp;#227;o Paulo to&#13;regulate the provision of water and sewage services in the municipality of S&amp;#227;o Paulo for a 30-year period, which is extendable&#13;for an another 30-year period.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Also&#13;on June 23, 2010, an agreement was signed between the state and municipal government, and SABESP and the Sanitation and Energy&#13;Regulatory Agency of the State of S&amp;#227;o Paulo (&amp;#8220;ARSESP&amp;#8221;) are the consenting and intervening parties, whose main&#13;aspects are the following:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1.&#13;The State and the Municipality of S&amp;#227;o Paulo grant to SABESP the right to explore the sanitation services in the capital of&#13;the State of S&amp;#227;o Paulo, which consists of the obligation to provide such service and charge the respective tariff for this&#13;service;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2.&#13;The State and the Municipality sets forth ARSESP as the agency responsible for regulating the tariff, controlling and monitoring&#13;the services.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3.&#13;The evaluation model of the contract was the discounted cash flow, which considered the financial and economic sustainability&#13;of SABESP&amp;#8217;s operations in the metropolitan region of S&amp;#227;o Paulo;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;4.&#13;All operating costs, taxes, investments and the opportunity cost of investors and the creditors of SABESP&amp;#8217;s were considered&#13;in the cash flow analysis;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;5.&#13;The agreement provides for investments established in the agreement comply with the minimum of 13% of the gross revenue from the&#13;municipality of S&amp;#227;o Paulo, net of the taxes on revenues. Investment plans referring to SABESP&amp;#8217;s execution shall be&#13;compatible with the activities and programs foreseen in the state, municipal sanitation plans, and where applicable, the metropolitan&#13;plan. The investment plan is not definite and will be revised by Managing Committee every four years, especially as to investments&#13;to be made in the following period;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;6.&#13;The payment related to the Municipal Fund of Environmental Sanitation and Infrastructure to be applied in the sanitation service&#13;within the municipality must be recovered through the tariffs charges. Such payment represents 7.5% of the total revenue from&#13;the municipality of S&amp;#227;o Paulo, net of the taxes on revenue and delinquency in the period, recognized in profit or loss, as&#13;operating cost;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;7.&#13;The opportunity cost of the investors and the creditors was established by the Weighted Average Cost of Capital (WACC) methodology.&#13;The WACC was the interest rate used to discount the cash flow of the operation; and&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;8.&#13;The agreement considers the recovery of net assets in operation, preferably evaluated through equity valuation or carrying amount&#13;monetarily restated, as defined by ARSESP. In addition, the agreement provides for the remuneration of investments to be made&#13;by SABESP, so that there is no residual value at the end of the agreement.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Referring&#13;to the recovery through tariff, mentioned in item 6 above, of transfer to the Municipal Fund of Environmental Sanitation and Infrastructure,&#13;ARSESP issued in April 2013, the Resolution no. 413, postponing the application of Resolution no. 407 until the conclusion of&#13;the tariff revision process, the transfer to the bill of services of amounts referring to the municipal charges which were stipulated&#13;in Resolution no. 407. The postponement to apply Resolution no. 407 was due to a request by the S&amp;#227;o Paulo State Government&#13;to analyze, among other things, methods to reduce the impact on consumers.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;As&#13;of April 18, 2014, ARSESP Resolution no. 484 was published with the final results of SABESP&amp;#8217;s Tariff Revision, however,&#13;both the S&amp;#227;o Paulo Municipal Government, through Official Letter no. 1,309/2014-SGM/GAB and the S&amp;#227;o Paulo State Government&#13;through a petition filed by the S&amp;#227;o Paulo State Office, through the Official Letter ATG/Official Letter no. 092/2014-CC,&#13;requested a postponement of the effects of ARSESP Resolution no. 413, published in the S&amp;#227;o Paulo State Official Gazette on&#13;March 20, 2013, until the conclusion of the revision of the Agreement entered into between the S&amp;#227;o Paulo Municipal Government,&#13;the S&amp;#227;o Paulo State Government and SABESP.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;By&#13;means of Resolution no. 488 of May 7, 2014, ARSESP maintained the suspension of the effectiveness of ARSESP Resolution no. 407,&#13;published on March 22, 2013, until the results obtained in the revision of the Agreement entered into by the S&amp;#227;o Paulo Municipal&#13;Government, the S&amp;#227;o Paulo State Government and SABESP postponing authorization for the transfer to the bill of the services&#13;related to the legally established municipal fees that, by force of the Program Agreements and Water Supply and Sewage Services&#13;Agreements, should be included in the Tariff Revision.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;agreement represents 44.58% of the total revenue of the Company as of December 31, 2020 (44.48% as of December 31, 2019), and&#13;ensures the judicial and assets security.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;municipality of S&amp;#227;o Paulo and the Company did not conclude an agreement to equalize financial pending issues existing until&#13;the signature date of the Agreement related to the rendering of water supply and sewage services to the real properties of the&#13;municipality, and for that reason, the Company filed a suit to collect these accounts, which are accrued for losses.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(d)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Capitalization&#13;of interest and other finance charges&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;In&#13;2020, the Company capitalized interest and inflation adjustment, including related foreign currency exchange effects in concession&#13;intangible assets, totaling R$238,330 (R$233,251 in 2019 and R$488,502 in 2018) during the construction period.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(e)&#13;Construction margin&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company is primarily responsible to construct and install the infrastructure related to the concession, using own efforts or hiring&#13;outsourcing services, receiving the risks and benefits.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Accordingly,&#13;the Company recognizes revenue from construction service corresponding to the cost of construction increased by gross margin.&#13;Generally, the constructions related to the concessions are performed by third parties, in such case, the margin of the Company&#13;is lower, normally, to cover eventual administration costs, and the responsibility of the primary risk. In 2020 and 2019 the margin&#13;was 2.3%.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Construction&#13;margin for 2020, 2019 and 2018 were R$86,477, R$65,172 and R$63,013, respectively.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(f)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Expropriations&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;As&#13;a result of the construction of priority projects related to water and sewage systems, the Company was required to expropriate&#13;third-parties' properties, and the owners of these properties will be compensated either amicably or through courts.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;costs of these expropriations are recorded as concession intangible assets after the transaction is concluded. In 2020, the total&#13;amount related to expropriations was R$33,136 (R$34,681 in 2019 and R$106,429 in 2018).&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(g)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Public-Private&#13;Partnership - PPP&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;SABESP&#13;carries out operations related to the PPPs mentioned below. These operations and their respective obligations and guarantees are&#13;supported by agreements executed according to Law 11,079/2004.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;u&gt;Alto&#13;Tiet&amp;#234; Production System &lt;/u&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company and the special purpose entity CAB-Sistema Produtor Alto Tiet&amp;#234; S/A (currently SPAT Saneamento S/A), formed by Galv&amp;#227;o&#13;Engenharia S.A. and Companhia &amp;#193;guas do Brasil &amp;#8211; Cab Ambiental, signed in June 2008 the contract of Public-Private Partnership&#13;of Alto Tiet&amp;#234; production system.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;service contract is valid for 15 years and has the purpose of expanding the capacity of the Taia&amp;#231;upeba Water Treatment Station,&#13;from 10 thousand to 15 thousand of liters per second. The operation started in October 2011.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;As&#13;of December 31, 2020 and 2019, the carrying amounts related to this PPP recorded in intangible assets were R$ 287,645 and R$ 348,586,&#13;respectively. In 2020 and 2019, a discount rate of 8.20% p.a. was used to calculate the present value adjustment of this contract.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 12pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;SABESP&#13;monthly transfers funds from tariffs collected for services provided to the SPE CAB Sistema Produtor Alto Tiet&amp;#234; S/A, in the&#13;amount of R$ 12,064, corresponding to monthly remuneration. This amount is annually adjusted by the IPC &amp;#8211; FIPE and is monthly&#13;recorded in a restricted account, as established in the contracts. If SABESP complies with its monthly obligations with the SPE,&#13;the funds from the restricted account will be released. &lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 12pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;guarantee has been effective since the beginning of the operation and will be valid until the end, termination, intervention,&#13;annulment or caducity of the Administrative Concession, or other events of extinction provided for in the Concession Agreement&#13;or in the legislation applicable to administrative concessions, including in the event of bankruptcy or dissolution of the SPE.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;u&gt;S&amp;#227;o&#13;Louren&amp;#231;o Production System&lt;/u&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;In&#13;August 2013, the Company and the special purpose entity Sistema Produtor S&amp;#227;o Louren&amp;#231;o S/A, formed by of Constru&amp;#231;&amp;#245;es&#13;e Com&amp;#233;rcio Camargo Corr&amp;#234;a S/A and Construtora Andrade Gutierrez S/A, signed the Public-Private Partnership agreements&#13;of the S&amp;#227;o Louren&amp;#231;o Production System.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;In&#13;May 2018, the control of SPE Sistema Produtor S&amp;#227;o Louren&amp;#231;o S/A was transferred to CGGC Construtora do Brasil Ltda, previously&#13;formed of Constru&amp;#231;&amp;#245;es e Com&amp;#233;rcio Camargo Corr&amp;#234;a S/A and Construtora Andrade Gutierrez S/A.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;objective of the contract is: a) the construction of a water production system, mainly consisting of a water pipeline connecting&#13;Ibi&amp;#250;na to Barueri, a water collection station in Ibi&amp;#250;na, a water treatment station in Vargem Grande Paulista and water&#13;reservoirs; and b) the provision of services for a 25-year term, aiming at rendering services to operate the dehydration system,&#13;drying and final disposal of sludge, maintenance and works of the S&amp;#227;o Louren&amp;#231;o Production System.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;works started in April 2014 and The S&amp;#227;o Louren&amp;#231;o Production System (SPSL) PPP started operating on July 10, 2018.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Since&#13;the beginning of operations, the Company monthly transfers funds from tariffs collected for services provided to the SPE Sistema&#13;Produtor S&amp;#227;o Louren&amp;#231;o S/A, in the amount of R$ 34,380, corresponding to monthly remuneration plus any interests and&#13;charges. This amount is annually adjusted by the IPC &amp;#8211; FIPE and is monthly recorded in a restricted account, as established&#13;in the contracts. If the Company complies with its monthly obligations with the SPE, the funds from the restricted account will&#13;be released.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;guarantee will become effective as of the beginning of the system&amp;#8217;s appropriate operation, duly accepted by SABESP, valid&#13;until the occurrence of any of the following events, whichever occurs first: (i) the original payment date of the last installment&#13;of interest / amortization of the principal taken out by the SPE to execute the works; (ii) the end, termination, intervention,&#13;annulment, caducity of the Administrative Concession, or other extinction events provided for in the Concession Agreement or in&#13;the law applicable to administrative concessions, including bankruptcy or extinction of the SPE.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;As&#13;of December 31, 2020 and 2019, the carrying amounts recorded in the Company&amp;#8217;s intangible assets, related to this PPP, amounted&#13;to R$ 3,065,445 and R$ 3,235,008, respectively. Intangible assets are accrued for based on the physical evolution of the construction,&#13;with a counter-entry in the Private-Public Partnership (PPP) liabilities account. In 2020, a discount rate of 7.80% p.a. was used&#13;to calculate the adjustment to present value of the agreement.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;obligations assumed by the Company as of December 31, 2020 and 2019 are shown in the table below:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: black 0.5pt solid; vertical-align: top; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: black 0.5pt solid; vertical-align: top; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 22%; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 13%; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Current&#13;    liabilities&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 13%; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Noncurrent&#13;    liabilities&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 13%; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total&#13;    liabilities&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 13%; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Current&#13;    liabilities&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 13%; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Noncurrent&#13;    liabilities&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 13%; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total&#13;    liabilities&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Alto&#13;    Tiet&amp;#234;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;59,429&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;149,726&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;209,155&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;44,003&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;208,217&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;252,220&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;S&amp;#227;o&#13;    Louren&amp;#231;o&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;70,778&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,895,340&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,966,118&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;66,288&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,975,472&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,041,760&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;130,207&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3,045,066&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3,175,273&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;110,291&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3,183,689&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3,293,980&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(h)&#13;Amortization of intangible assets&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;amortization average rate totaled 4.7% as of December 31, 2020 (4.2% as of December 31, 2019 and 2018)&lt;font style="letter-spacing: -0.05pt"&gt;.&lt;/font&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(i)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Software&#13;license of use&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;software license of use is capitalized based on the costs incurred to acquire software and make them ready for use. As of April&#13;10, 2017, the Company implemented the Integrated Business Management System (Enterprise Resource Planning &amp;#8211; SAP ERP), which&#13;includes the administrative/financial module. The implementation of the commercial module is in progress.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;implementation of the commercial module Net@Su&amp;#237;te system began in August 2019 and is being carried out in different phases.&#13;As of December 31, 2020, it had already been implemented in 17 municipalities. The implementation is expected to be concluded&#13;in December 2021.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(j)&#13;Right of use&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;The&#13;statement of financial position account Right of Use, created by the Company on January 1, 2019, reflects the amendment introduced&#13;by IFRS 16, which requires lessees to record the right-of-use asset and the lease liability. The Company has utilized the exemption&#13;in adoption of IFRS 16 related to leases with a lease term of 12 months or less and containing no purchase options and leases&#13;where the underlying asset has a low value when new. For those leases accounted for under the exemption option, the Company recognized&#13;R$ 3,157, R$ 8,736 and R$ 1,950 in its results, allocated to operating costs, selling expenses and administrative expenses, respectively&#13;in 2020. &lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;Details&#13;of right of use asset are as follows:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; width: 53%; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt; background-color: white"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;&lt;b&gt;Nature&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; vertical-align: bottom; white-space: nowrap; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; width: 23%; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt; background-color: white"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; width: 23%; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt; background-color: white"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;Leases&#13;    - Contract Assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;276,893&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;276,893&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;Leases&#13;    - Concession Agreements and Program Contracts&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify; padding-left: 14.2pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;Cost&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;405,426&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;405,426&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Accumulated&#13;    amortization&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;(135,865)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; vertical-align: bottom; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;(112,602)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;(=)&#13;    Net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;269,561&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;292,824&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;Other&#13;    assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify; padding-left: 14.2pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;Vehicles&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;115,208&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;91,709&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify; padding-left: 14.2pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;Properties&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;15,508&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;13,309&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify; padding-left: 14.2pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;Equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;4,541&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;3,801&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify; padding-left: 14.2pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;Other&#13;    assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;6,525&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;4,414&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify; padding-left: 14.2pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;Accumulated&#13;    amortization&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;(99,106)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; vertical-align: bottom; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;(42,535)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;(=)&#13;    Net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;42,676&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; vertical-align: bottom; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;70,698&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;Right&#13;    of use&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; vertical-align: bottom; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;589,130&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; vertical-align: bottom; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;640,415&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;Lease&#13;liability corresponds to total future fixed lease payments, adjusted to present value, considering an incremental rate on borrowings.&#13;For further information, see Note 17.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;table below shows the impact in the income statements:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr&gt;&#13;    &lt;td colspan="3" style="border-bottom: black 0.5pt solid; text-align: center; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Impact&#13;    in the income statement&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 49%; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 25%; text-align: center; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 26%; text-align: center; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Right-of-use&#13;    amortization&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(79,834)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(65,413)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Financial&#13;    result &amp;#8211; interest expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(62,956)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(54,791)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Short-term&#13;    and low-value lease expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(13,845)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(51,855)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Decrease&#13;    of the income of the year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(156,635)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(172,059)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(k)&#13;Performance Agreements&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;SABESP&#13;has performance agreements for the construction of assets, in which the contractor is paid for the delivery of results, not only&#13;for the execution of the construction works.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;performance agreements have basically three phases: (i) implementation of the scope - construction of the asset; (ii) calculation&#13;of the performance of the asset built; and (iii) payment of fixed installments.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;SABESP&#13;monitors the performance of the agreement and recognizes the assets when future economic benefits are generated for the Company&#13;so that costs can be reliably measured. The performance value is part of the asset&amp;#8217;s cost, as it has better performance&#13;and, consequently, generates additional future economic benefits for the Company.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;limit to be paid to the supplier corresponds to 120% of the base value of the agreement. In most agreements, when the minimum&#13;performance percentage is not reached, the amount to be paid to the supplier will be the cost of the materials used in the construction&#13;of the assets only.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;As&#13;of December 31, 2020 and 2019, the accounting balances of these agreements recorded in contract asset were R$&amp;#160;306,738 and&#13;R$&amp;#160;51,650, and in intangible assets they totaled R$&amp;#160;265,940 and R$&amp;#160;127,410, respectively&lt;font style="letter-spacing: -0.05pt"&gt;.&lt;/font&gt;&lt;/font&gt;&lt;/p&gt;</ifrs-full:DisclosureOfServiceConcessionArrangementsExplanatory>
    <ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Georgia, serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 0.5in"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;16&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Property, plant&#13;    and equipment &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(a)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Statement&#13;of financial position details&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="4" style="border-bottom: black 0.5pt solid; white-space: nowrap; padding-left: 3pt; padding-right: 3pt; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="4" style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: center; padding-left: 3pt; padding-right: 3pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 30%; vertical-align: bottom; white-space: nowrap; text-align: center; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 6%; vertical-align: bottom; white-space: nowrap; text-align: center; padding-left: 3pt; padding-right: 3pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Cost&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 11%; vertical-align: bottom; white-space: nowrap; text-align: center; padding-left: 3pt; padding-right: 3pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Accumulated&#13;    depreciation&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 6%; vertical-align: bottom; white-space: nowrap; text-align: center; padding-left: 3pt; padding-right: 3pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Net&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 11%; vertical-align: top; text-align: center; padding-left: 3pt; padding-right: 3pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Depreciation&#13;    average rate&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 6%; vertical-align: bottom; white-space: nowrap; text-align: center; padding-left: 3pt; padding-right: 3pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Cost&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 11%; vertical-align: bottom; white-space: nowrap; text-align: center; padding-left: 3pt; padding-right: 3pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Accumulated&#13;    depreciation&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 6%; vertical-align: bottom; text-align: center; padding-left: 3pt; padding-right: 3pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Net&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 13%; vertical-align: bottom; white-space: nowrap; text-align: center; padding-left: 3pt; padding-right: 3pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Depreciation&#13;    average rate&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Land&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;94,213&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;94,213&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;92,962&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;92,962&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 9pt/110% Univers, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 3pt; padding-right: 3pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Buildings&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;86,860&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(41,513)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;45,347&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;2.1%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;82,143&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(40,438)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;41,705&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;2.1%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; 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   &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;116,086&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Transportation&#13;    equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,680&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;589&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(796)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,473&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Furniture&#13;    and fixtures &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;11,816&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,972&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(27)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,183)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;13,578&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; 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    <ifrs-full:DisclosureOfBorrowingsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Georgia, serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 0.5in"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;17&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Borrowings and&#13;    financing&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;Borrowings&#13;    and financing outstanding balance&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: black 0.5pt solid; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: black 0.5pt solid; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 68%; vertical-align: bottom; padding-bottom: 2.4pt; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Financial&#13;    institution&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 5%; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Current&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 6%; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Noncurrent&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 5%; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 5%; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Current&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 6%; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Noncurrent&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 5%; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Local&#13;    currency&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;10st&#13;    issue debentures&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;41,021&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;41,021&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; 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   currency&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; 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   &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;128,623&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,914,298&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,042,921&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;Inter-American&#13;    Development Bank - BID 4623 &amp;#8211; US$10,220 thousand&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;46,474&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;46,474&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;International&#13;    Bank of Reconstruction and Development -BIRDs 7662 e 8906 &amp;#8211; US$82,792 thousand (US$88,871 thousand in December 2019)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;31,594&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;393,949&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;425,543&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;24,505&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;330,898&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;355,403&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;Eurobonds&#13;    &amp;#8211; (US$350,000 thousand in December 2019)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,409,921&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,409,921&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;JICA&#13;    15 &amp;#8211; &amp;#165;10,371,870 thousand (&amp;#165;11,524,300 thousand in December 2019)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;58,117&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;464,936&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;523,053&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;42,813&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;385,315&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;428,128&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;JICA&#13;    18 &amp;#8211; &amp;#165;9,325,440 thousand (&amp;#165;10,361,600 thousand in December 2019)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;52,253&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;417,846&lt;/font&gt;&lt;/td&gt;&#13; 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   &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;11,260&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;156,738&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;167,998&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;12,466&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;91,845&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;104,311&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;JICA&#13;    19 &amp;#8211; &amp;#165;29,923,047 thousand (&amp;#165;31,736,565 thousand in December 2019)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;91,456&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,415,683&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,507,139&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;67,372&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,109,644&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,177,016&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;BID&#13;    1983AB &amp;#8211; US$23,077 thousand (US$40,769 thousand in December 2019)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;39,975&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;78,943&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;118,918&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;71,312&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;91,521&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;162,833&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;Interest&#13;    and charges&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;21,577&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;21,577&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;44,967&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;44,967&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total&#13;    in foreign currency&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;359,644&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,188,218&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,547,862&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,881,900&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;4,476,898&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;6,358,798&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total&#13;    borrowings and financing&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,034,449&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;14,224,175&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;17,258,624&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,859,843&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;10,384,866&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;13,244,709&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&lt;p style="margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;p style="font: 7pt/110% Georgia, Times, Serif; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Exchange&#13;                                         rate as of December 31, 2020: US$5.1967; &amp;#165;0.05043 (as of December 31, 2019: US$4.0307;&#13;                                         &amp;#165;0.03715).&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 7pt/110% Georgia, Times, Serif; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 7pt/110% Georgia, Times, Serif; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;As&#13;        of December 31, 2020, the Company did not have balances of borrowings and financing, raised during the year, to mature&#13;        within 12 months.&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 7pt/110% Georgia, Times, Serif; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 42%; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Local&#13;    currency&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 7%; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Guarantees&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 5%; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Maturity&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 30%; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Annual&#13;    interest rates&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 16%; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Inflation&#13;    adjustment&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;10th&#13;    issue debentures&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Own&#13;    funds&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2020&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;TJLP&#13;    +1.92% (Series 1 and 3) and 9.53% (Series 2) &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;IPCA&#13;    (Series 2)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;12nd&#13;    issue debentures&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Own&#13;    funds&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2025&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;TR&#13;    + 9.5% &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;14th&#13;    issue debentures&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Own&#13;    funds&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2022&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;TJLP&#13;    +1.92% (Series 1 and 3) and 9.19% (Series 2)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;IPCA&#13;    (Series 2)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;17th&#13;    issue debentures&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Own&#13;    funds&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2023&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;CDI&#13;    +0.75% (Series 1) and 4.5% (Series 2) and4.75% (Series 3)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;IPCA&#13;    (Series 2 and 3)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;18th&#13;    issue debentures&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Own&#13;    funds&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2024&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;TJLP&#13;    1.92 % (Series 1 and 3) and 8.25% (Series 2)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;IPCA&#13;    (Series 2)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;21st&#13;    issue debentures&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Own&#13;    funds&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2022&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;CDI&#13;    + 0.60% e CDI+ 0.90%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;22nd&#13;    issue debentures&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Own&#13;    funds&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2025&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;CDI&#13;    +0.58% (Series 1) and CDI + 0.90% (Series 2) and 6.0% (Series 3)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;IPCA&#13;    (Series 3)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;23rd&#13;    issue debentures&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Own&#13;    funds&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2027&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;CDI&#13;    +0.49% (Series 1) and CDI + 0.63% (Series 2)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;24th&#13;    issue debentures&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Own&#13;    funds&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2029&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3.20%&#13;    (Series 1) and 3.37% (Series 2)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;IPCA&#13;    (Series 1 and 2)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;25th&#13;    issue debentures &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Own&#13;    funds&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2021&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;CDI&#13;    + 3.3%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;26th&#13;    issue debentures &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Own&#13;    funds&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2030&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;4.65%&#13;    (series 1) and 4.95% (series 2)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;IPCA&#13;    (series 1 and 2)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;27th&#13;    issue debentures&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Own&#13;    funds&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2027&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;CDI&#13;    +1.60% (Series 1) and CDI + 1.80% (Series 2) and 2.25% (Series 3)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Brazilian&#13;    Federal Savings Bank&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Own&#13;    funds&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2021/2042&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;5%&#13;    to 9.5%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;TR&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Brazilian&#13;    Development Bank - BNDES PAC&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Own&#13;    funds&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2023&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;TJLP+1.82%&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Brazilian&#13;    Development Bank - BNDES PAC II 9751&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Own&#13;    funds&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2027&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;TJLP+1.72%&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Brazilian&#13;    Development Bank - BNDES PAC II 9752&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Own&#13;    funds&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2027&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;TJLP+1.72%&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Brazilian&#13;    Development Bank - BNDES ONDA LIMPA&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Own&#13;    funds&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2025&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;TJLP+1.92%&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Brazilian&#13;    Development Bank - BNDES TIET&amp;#202; III&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Own&#13;    funds&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2028&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;TJLP+1.66%&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Brazilian&#13;    Development Bank - BNDES 2015&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Own&#13;    funds&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2035&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;TJLP+2.18%&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Brazilian&#13;    Development Bank - BNDES 2014&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Own&#13;    funds&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2026&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;TJLP+1.76%&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Inter-American&#13;    Development Bank &amp;#8211; BID 2202&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Government&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2035&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;CDI+0.86%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Inter-American&#13;    Development Bank &amp;#8211; BID INVEST&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Own&#13;    funds&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2034&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;CDI+1.90%&#13;    and CDI+2.70%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="vertical-align: bottom; padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;Leases&#13;    (Concession Agreements, Program Contracts and Contract Assets)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2035&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;7.73%&#13;    to 10.12% &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;IPC&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="vertical-align: bottom; padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;Leases&#13;    (Others)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2023&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;4.24%&#13;    to 9.29% &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Other&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Own&#13;    funds&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2025&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3%&#13;    (FEHIDRO) and TJLP + 1.5% (FINEP)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 42%; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Foreign&#13;    currency&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 7%; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Guarantees&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 5%; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Maturity&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 30%; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Annual&#13;    interest rates&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 16%; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Exchange&#13;    rate changes&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Inter-American&#13;    Development Bank - BID 1212&amp;#160;&amp;#160;- US$51,390 thousand&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Government&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2025&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3.31%&#13;    (*)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;US$&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Inter-American&#13;    Development Bank - BID 4623&amp;#160;&amp;#160;- US$10,220 thousand&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Government&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2044&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1.12%&#13;    (*)&amp;#160;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;US$&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;International&#13;    Bank for Reconstruction and Development &amp;#8211; BIRDs 7662 and 8906 - US$82,792 thousand&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Government&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2034&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2.85%&#13;    (*)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;US$&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;JICA&#13;    15 &amp;#8211; &amp;#165;10,371,870 thousand &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Government&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2029&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1.8%&#13;    and 2.5%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Yen&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;JICA&#13;    18 &amp;#8211; &amp;#165;9,325,440 thousand&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Government&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2029&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1.8%&#13;    and 2.5%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Yen&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;JICA&#13;    17&amp;#8211; &amp;#165;3,349,203 thousand&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Government&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2035&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1.2%&#13;    and 0.01% &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Yen&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;JICA&#13;    19&amp;#8211; &amp;#165;29,923,047 thousand&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Government&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2037&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1.7%&#13;    and 0.01% &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Yen&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;BID&#13;    1983AB &amp;#8211; US$23,077 thousand&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2023&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2.08%&#13;    to 2.38% (*)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;US$&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(*)Rates&#13;comprising LIBOR + contractually defined spread.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(i)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Payment&#13;schedule &amp;#8211; book value as of December 31, 2020&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 40%; text-align: justify; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 8%; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 8%; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2022&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 8%; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 8%; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2024&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 8%; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2025&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 8%; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2026&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 6%; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2027&#13;    to 2044&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 6%; white-space: nowrap; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;TOTAL&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: justify; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;LOCAL&#13;    CURRENCY&lt;/i&gt;&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: justify; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Debentures&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,952,670&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;582,192&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;681,272&lt;/font&gt;&lt;/td&gt;&#13; 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width: 5%; white-space: nowrap; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 5%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Addition&#13;    as per IFRS 16&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 5%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Funding&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 5%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Borrowing&#13;    costs&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 6%; text-align: center; 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background-color: white"&gt;&#13;    &lt;td colspan="13" style="padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;/p&gt;&#13;                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(*) The amount presented in Funding for Leasing (IFRS 16) includes R$ 64,955 referring to the initial adoption of the standard on January 1, 2019.&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 76%; white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 1%; white-space: nowrap; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2017&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 1%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Funding&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 1%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Borrowings&#13;    costs&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 2%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Monetary&#13;    variation and exchange rate changes&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; 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background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;JICA&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,700,448&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;80,196&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(191)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;329,638&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;6,787&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(33,519)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(82,608)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;33,992&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,209&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;176&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,036,128&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;BID&#13;    1983AB&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;270,470&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;39,241&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(11,060)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(85,306)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;9,681&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,488&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,078&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;225,592&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;TOTAL&#13;    IN FOREIGN CURRENCY&lt;/i&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;5,672,821&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;564,886&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,556)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;915,889&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;63,457&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(240,736)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(566,942)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;191,462&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;64,521&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;6,607&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;6,669,409&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;Overall&#13;    Total &lt;/i&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;12,100,966&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,640,130&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(5,577)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;982,072&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;73,824&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(732,048)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,678,748)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;563,902&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;198,061&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;10,214&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;13,152,796&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 7pt Georgia, Times, Serif; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;(*)&#13;amount related to accrued interest which as part of the contract assets.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 7pt Georgia, Times, Serif; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(a)&#13;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Main events in 2020&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 18pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 36pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(i)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Funding&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;On&#13;January 2020, the Company amortized the last installment of series 2 of the 17&lt;sup&gt;th &lt;/sup&gt;issue debentures, totaling R$ 291.8&#13;million.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;On&#13;April 2020, the 25&lt;sup&gt;th &lt;/sup&gt;issue debentures was carried out, in the amount of R$ 1,450,000, as follows:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 35%; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 21%; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Value&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 21%; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Maturity&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 23%; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Remuneration&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Single&#13;    series&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;R$&#13;    1,450,000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;10/2021&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;CDI&#13;    + 3.3 p.a.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;On&#13;July 2020, the 26&lt;sup&gt;th&lt;/sup&gt; issue debentures was carried out, in the amount of R$ 1,045,000, as follows:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 34%; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 21%; text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Value&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 21%; text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Maturity&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 24%; text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Remuneration&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Series&#13;    1&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;R$&#13;    600,000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;07/2027&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;IPCA+&#13;    4.65% p.a.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Series&#13;    2&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;R$&#13;    445,000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;07/2030&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;IPCA+&#13;    4.95% p.a.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;On&#13;December 2020, the 27&lt;sup&gt;th&lt;/sup&gt; issue debentures was carried out, in the amount of R$ 1,000,000, as follows:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 34%; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 21%; text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Value&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 21%; text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Maturity&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 24%; text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Remuneration&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Series&#13;    1&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;R$&#13;    300,000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;12/2023&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;CDI+&#13;    1,60 p.a.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Series&#13;    2&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;R$&#13;    400,000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;12/2025&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;CDI+&#13;    1,80 p.a.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Series&#13;    3&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;R$&#13;    300,000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;12/2027&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;CDI+&#13;    2,25 p.a.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 45.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 18pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#149;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The covenants agreed for the 25&lt;sup&gt;th&lt;/sup&gt;,&#13;    26&lt;sup&gt;th&lt;/sup&gt; and 27&lt;sup&gt;th&lt;/sup&gt; issue debentures are:&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 9.5pt Georgia, Times, Serif; margin: 0pt 0 0pt 42.55pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 9.5pt Georgia, Times, Serif; margin: 0pt 0 0pt 42.55pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Calculated&#13;on a quarterly basis, when disclosing the interim financial information or annual financial statements:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 9.5pt Georgia, Times, Serif; margin: 0pt 0 0pt 42.55pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 9.5pt Georgia, Times, Serif; margin: 0pt 0 0pt 42.55pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&#13;Net debt/adjusted EBITDA lower than or equal to 3.50;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 9.5pt Georgia, Times, Serif; margin: 0pt 0 0pt 42.55pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 9.5pt Georgia, Times, Serif; margin: 0pt 0 0pt 42.55pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&#13;Adjusted EBITDA/paid financial expenses equal to or higher than 1.5;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 9.5pt Georgia, Times, Serif; margin: 0pt 0 0pt 42.55pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 9.5pt Georgia, Times, Serif; margin: 0pt 0 0pt 42.55pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&#13;Disposal of operating assets, termination of license, loss of concession or loss of the Issuer&amp;#8217;s capacity to execute and&#13;operate public sanitation services in areas of the S&amp;#227;o Paulo State which, individually or jointly during the term of the&#13;agreement, result in a reduction of the Issuer&amp;#8217;s net sales and/or service revenue of more than twenty- five percent (25%).&#13;The above limit will be calculated on a quarterly basis, taking into consideration the Issuer&amp;#8217;s net operating revenues during&#13;the twelve (12) months prior to the end of each quarter and using the financial information disclosed by the Issuer.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 9.5pt Georgia, Times, Serif; margin: 0pt 0 0pt 42.55pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 9.5pt Georgia, Times, Serif; margin: 0pt 0 0pt 42.55pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;failure to comply with the covenants for at least two consecutive quarters, or for two non-consecutive quarters within a twelve-month&#13;period, will cause the early termination of the agreement (in which case the 30-day cure period does not apply).&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 9.5pt Georgia, Times, Serif; margin: 0pt 0 0pt 42.55pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 9.5pt Georgia, Times, Serif; margin: 0pt 0 0pt 42.55pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;contracts have a cross acceleration clause, i.e. the early maturity of any of the Company&amp;#8217;s debts, in and individual or&#13;aggregate amount equal to or higher than R$ 155 million, for the 25&lt;sup&gt;th&lt;/sup&gt; and 26&lt;sup&gt;th&lt;/sup&gt; issues and R$ 160 million&#13;for the 27&lt;sup&gt;th&lt;/sup&gt; issue, adjusted by the IPCA inflation index as of the issue date, constitutes a default event and may&#13;result in the early maturity of the obligations arising from the Debentures.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 9.5pt Georgia, Times, Serif; margin: 0pt 0 0pt 42.55pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 18pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 36pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(ii)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;BID&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;On&#13;May 2020, the company exchanged foreign currency for local currency related to BID 2202 contract, in the amount of R$ 2,810,907&#13;(US$ 494,617 thousand) using the exchange rate of R$ 5.683 to compose the debt balance. The interest rate is CDI + 0.86% p.a.,&#13;with semi-annual payment of principal and interest, beginning on September 3, 2020.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;On&#13;December 2020, BID INVEST was raised, in the amount of R$ 950,000, as follows:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 38%; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 16%; text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Value&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 23%; text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Maturity&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 23%; text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Remuneration&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Tranche&#13;    &amp;#8211; Medium Term&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;R$&#13;    442,000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;08/2029&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;CDI+&#13;    1.90 p.a.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Tranche&#13;    - Long Term&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;R$&#13;    508,000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;08/2034&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;CDI+&#13;    2.70 p.a.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 45.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 18pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#149;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The covenants agreed for the BID INVEST are:&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0 0pt 42.55pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0 0pt 42.55pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&#13;Net debt/adjusted EBITDA lower than or equal to 3.50;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0 0pt 42.55pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0 0pt 42.55pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&#13;Adjusted EBITDA/paid financial expenses equal to or higher than 2.35;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0 0pt 42.55pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company should maintain for two (2) consecutive quarters or not, for any four (4) consecutive quarters.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 18pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 36pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(iii)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Eurobonds&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;As&#13;of September 30, 2020, the early full amortization of the loan, in the amount of R$ 1,910,124 (US$ 357,763 thousand), referring&#13;to principal plus charges, initially maturing in December 2020, was carried out.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(b)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Leases&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company has work service agreements which includes specific assets under lease terms. During the construction period, works are&#13;capitalized to intangible assets in progress and the lease amount is recorded at the same proportion.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;After&#13;startup, the lease payment period starts (240 monthly installments), whose amount is periodically restated by contracted price&#13;index.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;amounts payable for the right of use of assets are also recorded in this line (Note 15 (j)).&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(c)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Financial&#13;commitments - Covenants&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;table below shows the more restrictive covenants ratios as of December 31, 2020.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 62%; text-align: center; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 38%; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Restrictive&#13;    Ratios&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Adjusted&#13;    EBITDA / Adjusted Financial Expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Equal&#13;    to or higher than 2.80&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Adjusted&#13;    Net Debt / Adjusted EBITDA&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Equal&#13;    to or lower than 3.80&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Adjusted&#13;    Total Debt / Adjusted EBITDA&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Lower&#13;    than 3.65&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Other&#13;    Onerous Debt&lt;sup&gt;(1) &lt;/sup&gt;/ Adjusted EBITDA&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Equal&#13;    to or lower than 1.30&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Adjusted&#13;    Current Ratio&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Higher&#13;    than 1.00&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;EBITDA&#13;    / Paid Financial Expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Equal&#13;    to or higher than 2.35&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Net&#13;    Debt / Adjusted EBITDA&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Equal&#13;    to or lower than 3.50&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td colspan="2" style="padding-bottom: 1pt; text-align: justify; padding-top: 6pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(1)&amp;#160;&amp;#160;&amp;#160;&amp;#8220;Other&#13;    Onerous Debts&amp;#8221; correspond to the sum of pension obligations and health care plan, installment payment of tax debts and&#13;    installment payment of debts with the electricity supplier.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;As&#13;of December 31, 2020 and 2019, the Company met the financial debt covenants as set forth by its borrowing and financing agreements.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(d)&#13;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Borrowings and financing &amp;#8211; Credit Limits&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; width: 74%; vertical-align: bottom; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&lt;b&gt;Agent&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; vertical-align: top; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; width: 25%; vertical-align: bottom; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(in&#13;    millions of reais (*))&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="vertical-align: bottom; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Brazilian&#13;    Federal Savings Bank&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,485&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="vertical-align: bottom; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Brazilian&#13;    Development Bank &amp;#8211; BNDES&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;708&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="vertical-align: bottom; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Japan&#13;    International Cooperation Agency &amp;#8211; JICA&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;85&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="vertical-align: bottom; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Inter-American&#13;    Development Bank &amp;#8211; BID&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,506&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="vertical-align: bottom; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;International&#13;    Bank for Reconstruction and Development - IBRD&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,296&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="vertical-align: bottom; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Other&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;51&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="vertical-align: bottom; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&lt;b&gt;TOTAL&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&lt;b&gt;5,131&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(*)&#13;Brazilian Central Bank&amp;#8217;s exchange sell rate as of December 30, 2020 (US$&amp;#160;1.00 = R$ 5.1967; &amp;#165;&amp;#160;1.00 = R$ 0.05043).&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Financing&#13;resources contracted have specific purposes, which have been released for the execution of their respective investments, according&#13;to the progress of the works.&lt;/font&gt;&lt;/p&gt;</ifrs-full:DisclosureOfBorrowingsExplanatory>
    <ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Georgia, serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 35.45pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;18&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Taxes recoverable/payable&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(a)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Current assets&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; width: 56%; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 21%; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 23%; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/110% Frutiger Light; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&lt;b&gt;Recoverable&#13;    taxes&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Frutiger Light; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Income&#13;    tax and social contribution&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;136,436&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Withholding&#13;    income tax (IRRF) on financial investments&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;4,391&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,359&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Other&#13;    federal taxes&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;18,281&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,471&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;22,672&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;141,266&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(b)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Current liabilities&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; width: 44%; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 28%; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 28%; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&lt;b&gt;Taxes&#13;    and contributions payable&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Income&#13;    tax and social contribution&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;69,041&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Cofins&#13;    and Pasep&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;92,601&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;94,027&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;INSS&#13;    (social security contribution)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;37,599&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;39,404&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;IRRF&#13;    (withholding income tax)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;21,287&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;69,932&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Other&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;45,291&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;46,955&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;266,819&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;250,318&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory>
    <ifrs-full:DisclosureOfDeferredTaxesExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 35.45pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;19&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Deferred taxes&#13;    and contributions&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 36pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(a)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Statement of&#13;    financial position details&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 54%; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 23%; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 23%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Deferred&#13;    income tax assets &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Provisions&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt; text-indent: -2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;436,445&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt; text-indent: -2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;366,673&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Pension&#13;    obligations - G1&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;154,498&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;157,998&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Donations&#13;    of underlying asset on concession agreements&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;50,142&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;51,818&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Credit&#13;    losses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;155,719&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;145,622&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Other&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;134,932&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;183,147&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Total&#13;    deferred tax assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;931,736&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;905,258&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Deferred&#13;    income tax liabilities&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; 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white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Capitalization&#13;    of borrowing costs&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(390,211)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(409,236)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Profit&#13;    on supply to government entities&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(356,513)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(372,289)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Actuarial&#13;    gain/loss &amp;#8211; G1 Plan &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; 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vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;to&#13;    be realized within 12 months&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt; text-indent: -2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;263,580&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt; text-indent: -2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;189,740&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;to&#13;    be realized after one year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;668,156&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;715,518&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Total&#13; 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white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;to&#13;    be realized within 12 months&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt; text-indent: -2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(31,388)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt; text-indent: -2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(35,954)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;to&#13;    be realized after one year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,221,064)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,303,300)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Total&#13;    deferred tax liabilities&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,252,452)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,339,254)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Deferred&#13;    tax liability&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(320,716)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(433,996)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(c)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Changes&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; width: 46%; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&lt;b&gt;Deferred&#13;    income tax assets&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 18%; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, &lt;br /&gt;2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 18%; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Net&#13;    change&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 18%; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, &lt;br /&gt;2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Provisions&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;366,673&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;69,772&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt; text-indent: -2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;436,445&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Pension&#13;    obligations - G1&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;157,998&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(3,500)&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;154,498&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Donations&#13;    of underlying asset on concession agreements&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;51,818&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(1,676)&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;50,142&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Credit&#13;    losses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;145,622&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;10,097&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;155,719&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Other&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;183,147&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(48,215)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;134,932&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;905,258&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;26,478&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;931,736&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&lt;b&gt;Deferred&#13;    income tax liabilities&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Temporary&#13;    difference on concession of intangible asset&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(408,732)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;20,057&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(388,675)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Capitalization&#13;    of borrowing costs&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(409,236)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;19,025&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(390,211)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Profit&#13;    on supply to governmental entities&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(372,289)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;15,776&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(356,513)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Actuarial&#13;    (gain)/loss &amp;#8211; G1&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(54,222)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;5,243&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(48,979)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Construction&#13;    margin&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(83,399)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;34,556&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(48,843)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Borrowing&#13;    costs&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(11,376)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(7,855)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(19,231)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,339,254)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;86,802&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,252,452)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Deferred&#13;    tax liabilities, net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(433,996)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;113,280&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(320,716)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; width: 46%; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&lt;b&gt;Deferred&#13;    income tax assets&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 18%; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;                                         31, &lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2018&lt;/b&gt;&lt;/font&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 18%; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Net&#13;                                         &lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;change&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 18%; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;                                         31,&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2019&lt;/b&gt;&lt;/font&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Provisions&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;337,833&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;28,840&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt; text-indent: -2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;366,673&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Pension&#13;    obligations - G1&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;157,044&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;954&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;157,998&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Donations&#13;    of underlying asset on concession agreements&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;54,131&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(2,313)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;51,818&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Credit&#13;    losses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;197,920&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(52,298)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;145,622&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Other&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;186,887&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(3,740)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;183,147&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;933,815&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(28,557)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;905,258&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&lt;b&gt;Deferred&#13;    income tax liabilities&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Temporary&#13;    difference on concession of intangible asset&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(433,842)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;25,110&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(408,732)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Capitalization&#13;    of borrowing costs&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(420,978)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;11,742&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(409,236)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Profit&#13;    on supply to governmental entities&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(206,978)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(165,311)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(372,289)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Actuarial&#13;    (gain)/loss &amp;#8211; G1&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(36,430)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(17,792)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(54,222)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Construction&#13;    margin&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(86,164)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;2,765&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(83,399)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Borrowing&#13;    costs&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(10,665)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(711)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(11,376)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,195,057)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(144,197)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,339,254)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Deferred&#13;    tax assets (liabilities), net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(261,242)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(172,754)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(433,996)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; width: 46%; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&lt;b&gt;Deferred&#13;    income tax assets&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 18%; padding-left: 5pt; padding-right: 5pt"&gt;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;31, &lt;/b&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2017&lt;/b&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 18%; padding-left: 5pt; padding-right: 5pt"&gt;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Net&#13;                                         &lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&amp;#160;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;change&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 18%; padding-left: 5pt; padding-right: 5pt"&gt;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;                                         31,&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2018&lt;/b&gt;&lt;/font&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Provisions&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;482,863&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(145,030)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt; text-indent: -2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;337,833&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Pension&#13;    obligations - G1&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;165,503&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(8,459)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;157,044&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Donations&#13;    of underlying asset on concession agreements&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;55,112&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(981)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;54,131&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Credit&#13;    losses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;199,063&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(1,143)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;197,920&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Other&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;151,562&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;35,325&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;186,887&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,054,103&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(120,288)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;933,815&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&lt;b&gt;Deferred&#13;    income tax liabilities&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Temporary&#13;    difference on concession of intangible asset&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(460,177)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;26,335&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(433,842)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Capitalization&#13;    of borrowing costs&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(415,379)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(5,599)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(420,978)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Profit&#13;    on supply to governmental entities&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(76,705)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(130,273)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(206,978)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Actuarial&#13;    (gain)/loss &amp;#8211; G1&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(36,538)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;108&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(36,430)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Construction&#13;    margin&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(88,947)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;2,783&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(86,164)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Borrowing&#13;    costs&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(13,111)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,446&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(10,665)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,090,857)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(104,200)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,195,057)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Deferred&#13;    tax assets (liabilities), net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(36,754)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(224,488)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(261,242)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; width: 53%; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 15%; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;b&gt;December 31,&amp;#160;2020&amp;#160;&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 15%; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;b&gt;December 31, &lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;b&gt;&amp;#160;2019&amp;#160;&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 15%; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;b&gt;December 31, &lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;b&gt;&amp;#160;2018&amp;#160;&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;Opening balance &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;(433,996)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;(261,242)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;(36,754)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;Net change in the year:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;&amp;#160;- corresponding entry to the income statement &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;108,037&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;(154,962)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;(224,596)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;&amp;#160;- corresponding entry to valuation adjustments to equity (Note 21 (b))&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;5,243&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;(17,792)&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;108&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;Total net change&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;113,280&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;(172,754)&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;(224,488)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;Closing balance &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;(320,716)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;(433,996)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;(261,242)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(d)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Reconciliation&#13;of the effective tax rate&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;amounts recorded as income tax and social contribution expenses in the financial statements are reconciled to the statutory rates,&#13;as shown below:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; width: 48%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 18%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 17%; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 17%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Profit&#13;    before income taxes&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,326,002&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;4,677,942&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3,912,319&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Statutory&#13;    rate&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;34%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;34%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;34%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Estimated&#13;    expense at statutory rate&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(450,841)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(1,590,500)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(1,330,186)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding: 1pt 5pt 2.4pt; white-space: nowrap; text-align: justify"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Tax&#13;    benefit of interest on equity&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding: 1pt 5pt 2.4pt; text-align: right"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;126,604&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding: 1pt 5pt 2.4pt; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;312,339&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding: 1pt 5pt 2.4pt; text-align: right"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;264,816&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Permanent&#13;    differences&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Provision&#13;    &amp;#8211; Law 4,819/1958 &amp;#8211; G0 (i)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(37,675)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(44,426)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(46,544)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Donations&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(8,672)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(19,888)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(13,068)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Other&#13;    differences&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;17,900&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;32,050&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;47,731&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Income&#13;    tax and social contribution&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(352,684)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,310,425)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,077,251)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Current&#13;    income tax and social contribution&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(460,721)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(1,155,463)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(852,655)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Deferred&#13;    income tax and social contribution&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;108,037&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(154,962)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(224,596)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Effective&#13;    rate&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;27%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;28%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;28%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 36pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 36pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(i)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Permanent difference related to the provision&#13;    for actuarial liability (Note 21 (b) (ii)).&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</ifrs-full:DisclosureOfDeferredTaxesExplanatory>
    <ifrs-full:DisclosureOfEmployeeBenefitsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;21&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Employees benefits&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(a)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Health&#13;plan &amp;#8211; Medical Assistance&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Since&#13;August 1, 2019, the new health plans managed by Funda&amp;#231;&amp;#227;o CESP (VIVEST), which replaced the previous health plans managed&#13;by SABESPREV, have been in effect.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Benefits&#13;are now paid after the event, free of choice, sponsored by contributions of SABESP and the employees is as follows: Company: 7.79%&#13;(December 31, 2019 &amp;#8211; 9.3%) on average, of gross payroll, totaling R$ 212,681 in 2019 (R$ 237,898 in 2019).&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(b)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Pension&#13;plan liabilities&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company has Post-Employment Benefit Plans in the following modalities: Defined Benefit (BD) &amp;#8211; G1 (i) and G0 (ii); Defined&#13;Contribution (CD) &amp;#8211; Sabesprev Mais (iii) and VIVEST (iv). The reconciliation of costs and expenses with such plans is shown&#13;in item (v).&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&lt;u&gt;Statements&#13;of defined benefit plans&lt;/u&gt;&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Summary&#13;of pension obligations &amp;#8211; Liabilities&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 40%; white-space: nowrap; padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G1&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G0&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G1&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G0&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Present&#13;    value of the defined benefit obligations&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(3,112,980)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,549,541)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(5,662,521)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(3,067,094)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(3,046,255)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(6,113,349)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Fair&#13;    value of the plan&amp;#8217;s assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,793,927&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,793,927&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,752,417&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,752,417&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Total&#13;    pension plan liabilities (deficit)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(319,053)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,549,541)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,868,594)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(314,677)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(3,046,255)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(3,360,932)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Changes&#13;in Liabilities&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: center; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: center; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 40%; white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 10%; white-space: nowrap; text-align: center; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G1&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 10%; white-space: nowrap; text-align: center; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G0&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 10%; text-align: center; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 10%; white-space: nowrap; text-align: center; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G1&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 10%; white-space: nowrap; text-align: center; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G0&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 10%; text-align: center; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Plan&amp;#8217;s&#13;    liabilities&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Defined&#13;    benefit obligation, beginning of the year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(3,067,094)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(3,046,255)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(6,113,349)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(2,532,338)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(2,606,107)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(5,138,445)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Current&#13;    service cost&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(40,404)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(40,404)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(47,001)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(227,367)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(274,368)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Interest&#13;    costs&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(208,485)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(206,262)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(414,747)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(224,429)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(224,429)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Actuarial&#13;    (gains)/losses recorded as other comprehensive income&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;64,637&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;521,331&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;585,968&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(392,876)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(397,597)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(790,473)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Benefits&#13;    paid&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;138,366&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;181,645&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;320,011&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;129,550&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;184,816&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;314,366&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Defined&#13;    benefit obligation, end of the year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(3,112,980)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(2,549,541)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(5,662,521)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(3,067,094)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(3,046,255)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(6,113,349)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Plan&amp;#8217;s&#13;    assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Fair&#13;    value of the plan&amp;#8217;s assets, beginning of the year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;2,752,417&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;2,752,417&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;2,168,436&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;2,168,436&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Expected&#13;    return of the plan&amp;#8217;s assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;187,317&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;187,317&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;192,965&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;192,965&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Company&amp;#8217;s&#13;    contributions&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;36,010&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;36,010&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;36,968&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;36,968&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Participant&amp;#8217;s&#13;    contributions&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;36,608&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;36,608&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;38,391&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;38,391&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Benefits&#13;    paid&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(138,366)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(138,366)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(129,549)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(129,549)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Actuarial&#13;    gains/(losses) recorded as other comprehensive income&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(80,059)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(80,059)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;445,206&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;445,206&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Fair&#13;    value of the plan&amp;#8217;s assets, end of the year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,793,927&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,793,927&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,752,417&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,752,417&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&#13;    pension plan liabilities (deficit)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(319,053)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,549,541)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,868,594)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(314,677)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(3,046,255)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(3,360,932)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Changes&#13;in equity - Other comprehensive income&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Pursuant&#13;to IAS19, the Company recognizes gains/(losses), from changes in actuarial assumptions under equity, such as equity valuation&#13;adjustments, as shown below:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 37%; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 7%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G1&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 7%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G0&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 7%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 7%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G1&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 7%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G0&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 7%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 7%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G1&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 7%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G0&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 7%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Actuarial&#13;    gains/(losses) on obligations&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;64,637&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;521,331&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;585,968&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(392,876)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(397,597)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(790,473)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(114,188)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(10,783)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(124,971)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Actuarial&#13;    gains/(losses) recorded as other comprehensive income&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(80,059)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(80,059)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;445,206&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;445,206&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;113,869&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;113,869&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&#13;    gains/(losses)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(15,422)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;521,331&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;505,909&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;52,330&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(397,597)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(345,267)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(319)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(10,783)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(11,102)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Deferred&#13;    income tax and social contribution &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;5,243&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;5,243&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(17,792)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(17,792)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;108&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;108&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Equity&#13;    valuation adjustments&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(10,179)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;521,331&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;511,152&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;34,538&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(397,597)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(363,059)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(211)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(10,783)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(10,994)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;The&#13;amounts recognized in the year are as follows:&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: center; padding-top: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-top: 1pt; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-top: 1pt; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-top: 1pt; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 37%; white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 7%; text-align: center; padding-top: 1pt; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G1&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 7%; text-align: center; padding-top: 1pt; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G0&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 7%; text-align: center; padding-top: 1pt; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 7%; text-align: center; padding-top: 1pt; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G1&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 7%; text-align: center; padding-top: 1pt; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G0&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 7%; text-align: center; padding-top: 1pt; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 7%; text-align: center; padding-top: 1pt; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G1&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 7%; text-align: center; padding-top: 1pt; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G0&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 7%; text-align: center; padding-top: 1pt; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-top: 1pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Cost&#13;    of service, net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-top: 1pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;4,608&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-top: 1pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-top: 1pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;4,608&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-top: 1pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;8,609&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-top: 1pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;227,367&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-top: 1pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;235,976&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-top: 1pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(22,431)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-top: 1pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;232,248&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-top: 1pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;209,817&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-top: 1pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Interest&#13;    cost rates&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-top: 1pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;208,485&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-top: 1pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;206,262&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-top: 1pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;414,747&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-top: 1pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;224,429&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-top: 1pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-top: 1pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;224,429&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-top: 1pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;213,201&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-top: 1pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-top: 1pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;213,201&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-top: 1pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Expected&#13;    return on the plan&amp;#8217;s assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-top: 1pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(187,317)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-top: 1pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-top: 1pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(187,317)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-top: 1pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(192,965)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-top: 1pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-top: 1pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(192,965)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-top: 1pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(179,449)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-top: 1pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-top: 1pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(179,449)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-top: 1pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Amount&#13;    received from State of S&amp;#227;o Paulo (undisputed)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 1pt; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 1pt; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(95,452)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 1pt; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(95,452)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-top: 1pt; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-top: 1pt; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(97,300)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 1pt; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(97,300)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 1pt; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 1pt; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(96,282)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 1pt; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(96,282)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-top: 1pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&#13;    expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 1pt; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;25,776&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 1pt; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;110,810&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 1pt; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;136,586&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-top: 1pt; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;40,073&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-top: 1pt; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;130,067&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 1pt; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;170,140&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 1pt; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;11,321&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 1pt; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;135,966&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 1pt; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;147,287&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Obligations&amp;#8217;&#13;maturity:&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 60%; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 20%; text-align: center; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G1&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 20%; text-align: center; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G0&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Payment&#13;    of benefits expected in 2021&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding: 1pt 2.85pt; text-align: right"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;177,347&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding: 1pt 2.85pt; text-align: right"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;169,178&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Payment&#13;    of benefits expected in 2022&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding: 1pt 2.85pt; text-align: right"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;172,477&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding: 1pt 2.85pt; text-align: right"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;167,263&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Payment&#13;    of benefits expected in 2023&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding: 1pt 2.85pt; text-align: right"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;167,906&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding: 1pt 2.85pt; text-align: right"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;164,426&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Payment&#13;    of benefits expected in 2024&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding: 1pt 2.85pt; text-align: right"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;162,648&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding: 1pt 2.85pt; text-align: right"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;160,721&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Payment&#13;    of benefits expected in 2025 or after&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 1pt; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,432,602&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 1pt; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,887,953&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 1pt; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,112,980&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 1pt; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,549,541&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Duration&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding: 1pt 2.85pt; text-align: right"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;11.88&#13;    years&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding: 1pt 2.85pt; text-align: right"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;9.40&#13;    years&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Actuarial&#13;assumptions:&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 42%; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 10%; text-align: center; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G1&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 10%; text-align: center; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G0&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 10%; text-align: center; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G1&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 10%; text-align: center; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G0&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 10%; text-align: center; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G1&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 8%; text-align: center; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G0&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Discount&#13;    rate &amp;#8211; actual rate (NTN-B) &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3.44%&#13;    p.a.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3.07%&#13;    p.a.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3.37%&#13;    p.a.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3.36%&#13;    p.a.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;4.91%&#13;    p.a.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;4.84%&#13;    p.a.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Inflation&#13;    rate&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3.25%&#13;    p.a.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3.25%&#13;    p.a.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3.5%&#13;    p.a.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3.5%&#13;    p.a.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;4.01%&#13;    p.a.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;4.01% p.a.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Nominal&#13;    rate of salary growth&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;5.32%&#13;    p.a.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;5.32%&#13;    p.a&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;5.57%&#13;    p.a.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;5.57%&#13;    p.a&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;6.09%&#13;    p.a.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;6.09%&#13;    p.a&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Mortality&#13;    table&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;AT-2000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;AT-2000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;AT-2000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;AT-2000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;AT-2000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;AT-2000&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Sensitivity&#13;analysis&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Sensitivity&#13;analysis of the defined benefit pension plan as of December 31, 2020 regarding the changes in the main assumptions are:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Impact&#13;    on the present value of the defined benefit obligations&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 15%; text-align: center; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Assumptions&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 15%; text-align: center; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Change&#13;    in the assumption&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 45%; text-align: center; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G1&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 25%; text-align: center; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Discount&#13;    rate&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Increase&#13;    of 1.0%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Decrease&#13;    of R$&amp;#160;322,111&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Decrease&#13;    of R$&amp;#160;214,482&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Decrease&#13;    of 1.0%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Increase&#13;    of R$&amp;#160;388,571&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Increase&#13;    of R$&amp;#160;249,611&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Life&#13;    expectation&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Increase&#13;    of 1 year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Increase&#13;    of R$&amp;#160;83,576&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Increase&#13;    of R$&amp;#160;135,263&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Decrease&#13;    of 1 year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Decrease&#13;    of R$&amp;#160;75,824&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Decrease&#13;    of R$&amp;#160;118,909&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Wage&#13;    growth rate&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Increase&#13;    of 1.0%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Increase&#13;    of R$&amp;#160;29,598&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Increase&#13;    of R$&amp;#160;310,103&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Decrease&#13;    of 1.0%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Decrease&#13;    of R$&amp;#160;25,173&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Decrease&#13;    of R$&amp;#160;271,853&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 21.3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(i)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G1 Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Managed&#13;by Sabesprev, the defined benefit plan (&amp;#8220;G1 Plan&amp;#8221;), closed to new adhesions since July 2010, receives similar contributions&#13;established in a plan of subsidy of actuarial study of Sabesprev, as follows:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 3pt; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 17.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 17.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#149;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;0.99% of the portion&#13;    of the salary of participation up to 20 salaries; and&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 3pt; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 17.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 17.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#149;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;8.39% of the surplus,&#13;    if any, of the portion of the salary of participation over 20 salaries.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;active participants as of December 31, 2020 totaled 3,512 (3,758 as of December 31, 2019), while inactive participants were 7,580&#13;(7,399 as of December 31, 2019).&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;contributions of the Company and participants of the G1 Plan in 2020 were R$&amp;#160;36,009 (R$&amp;#160;36,968 in 2019) and R$&amp;#160;36,608&#13;(R$&amp;#160;38,391 in 2019), respectively. Of this amount, the Company and the participants&amp;#8217; payments corresponding to the&#13;actuarial deficit of the G1 pension plan totaled R$&amp;#160;26,326 and R$&amp;#160;26,895, respectively, in 2020.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Estimated&#13;expenses for the comig year&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 85%; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 14.2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Cost&#13;    of services, net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,226&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 14.2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Interest&#13;    costs&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;205,707&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 14.2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Net&#13;    profitability on financial assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(184,687)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 14.2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Expenditures&#13;    to be recognized by the employer&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;23,246&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Plan&amp;#8217;s&#13;assets&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;plan&amp;#8217;s investment policies and strategies are aim at getting consistent returns and reduce the risks associated to the utilization&#13;of financial assets available on the Capital Markets through diversification, considering factors, such as the liquidity needs&#13;and the long-term nature of the plan liability, types and availability of financial instruments in the local and international&#13;markets, general economic conditions and forecasts as well as requirements under the law. The plan's asset allocation management&#13;strategies are determined with the support of reports and analysis prepared by Sabesprev and independent financial advisors:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 36%; white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 27%; white-space: nowrap; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 5%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;%&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 27%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 5%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;%&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Total&#13;    fixed income&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,811,164&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;64.8&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,795,554&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;65.2&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Total&#13;    equities&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;311,958&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;11.2&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;301,707&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;11.0&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Total&#13;    structured investments&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;575,943&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;20.6&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;630,933&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;22.9&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Other&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;94,862&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3.4&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;24,223&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;0.9&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Fair&#13;    value of the plan&amp;#8217;s assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,793,927&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;100&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,752,417&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;100&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Restrictions&#13;with respect to asset portfolio investments, in the case of federal government securities:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;i)&#13;instruments securitized by the National Treasury will not be permitted;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;ii)&#13;derivative instruments must be used for hedge.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Restrictions&#13;with respect to asset portfolio investments, in the case of variable-income securities for internal management, are as follows:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;i)&#13;day-trade operations will not be permitted;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;ii)&#13;sale of uncovered share is prohibited;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;iii)&#13;swap operations without guarantee are prohibited&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;iv)&#13;leverage will not be permitted, i.e., operations with derivatives representing leverage of asset or selling short, such operations&#13;cannot result in losses higher than invested amounts.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;As&#13;of December 31, 2020, Sabesprev did not have financial assets issued by the Company in its own portfolio; however, said assets&#13;could have been part of the investment fund portfolio invested by the Foundation. The real estate held in the portfolio is not&#13;used by the Company.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(ii)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;G0&#13;Plan &lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Pursuant&#13;to State Law 4,819/1958, employees who started providing services prior to May 1974 and retired as an employee of the Company&#13;acquired a legal right to receive supplemental pension payments, which rights are referred as "G0 Plan ". The Company pays these&#13;supplemental benefits on behalf of the State of S&amp;#227;o Paulo and makes claims for reimbursements from the State Government,&#13;which are recorded as accounts receivable from related parties, limited to the amounts considered virtually certain that will&#13;be reimbursed by the State of S&amp;#227;o Paulo.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;number of active participants of Plan - Go as of December 31, 2020 and 2019 was 10. The number of beneficiaries, retirees and&#13;survivors as of December 31, 2020 was 1,862 (1,960 as of December 31, 2019).&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Estimated&#13;expenses for 2021&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 80%; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 20%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Interest&#13;    cost rate&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;158,214&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-top: 3pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Expense&#13;    to be recognized&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-top: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;158,214&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(iii)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Sabesprev&#13;Mais Plan&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;As&#13;of December 31, 2020, this Defined Contribution Plan administered by Sabesprev had 9,587 active and assisted participants (9,774&#13;as of December 31, 2019).&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;With&#13;respect to the Sabesprev Mais plan, the contributions from the sponsor represent 100% over the total basic contribution from the&#13;participants.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(iv)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;VIVEST&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Since&#13;December 31, 2019, the Sabesprev Mais Plan has not been accepting any new adhesions and, since January 1, 2020, new employees&#13;have the option to enroll in Funda&amp;#231;&amp;#227;o CESP&amp;#8217;s Defined Contribution Plan (VIVEST), as well as those who did not&#13;enroll in the Sabesprev Mais Plan. As of December 31, 2020, it had 24 participants.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;(v)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Reconciliation&#13;of expenses with pension obligations&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; width: 37%; padding-bottom: 1pt; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 21%; text-align: justify; padding-bottom: 1pt"&gt;&lt;b&gt;December 31, 2020 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 21%; text-align: justify; padding-bottom: 1pt"&gt;&lt;b&gt;December 31, 2019 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 21%; text-align: justify; padding-bottom: 1pt"&gt;&lt;b&gt;December 31, 2018 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;G1 Plan&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;25,776&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;40,073&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;11,321&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;G0 Plan&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;110,810&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;130,067&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;135,966&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;Sabesprev Mais Plan&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;21,700&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;22,461&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;20,761&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;VIVEST Plan&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;58&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;Subtotal&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;158,344&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;192,601&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;168,048&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;Expenses capitalized in assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;(4,904)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;(6,022)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;(5,214)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;Other&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;5,841&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;8,040&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;7,592&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;Pension plan obligations (Note 29)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;159,281&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;194,619&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;170,426&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(c)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Profit&#13;sharing&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;profit sharing program was implemented in accordance with an agreement with the labor union. Payment corresponds to up to one-month&#13;salary for each employee, depending on performance of goals reached from January to December, and should be paid in April of the&#13;subsequent year. From January to December 2020 and 2019, R$&amp;#160;90,980 and R$&amp;#160;93,486, respectively, were accrued under &amp;#8220;Salaries,&#13;payroll charges and social contributions&amp;#8221;, in current liabilities.&lt;/font&gt;&lt;/p&gt;</ifrs-full:DisclosureOfEmployeeBenefitsExplanatory>
    <ifrs-full:DisclosureOfOtherLiabilitiesExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/105% Georgia, serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 0.55pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;22&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Services payable&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;services account records the balances payable, mainly from services received from third parties, such as supply of electric power,&#13;reading of hydrometers and delivery of water and sewage bills, cleaning, surveillance and security services, collection, legal&#13;counsel services, audit, marketing and advertising and consulting services, among others. This account also includes the amounts&#13;payable to the Municipal Fund of Environmental Sanitation and Infrastructure based on a percentage of the revenues from S&amp;#227;o&#13;Paulo municipal government (Note 15 (c) (v) (6)). The balances as of December 31, 2020 and 2019 were R$ 453,750 and R$ 474,078,&#13;respectively.&lt;/font&gt;&lt;/p&gt;</ifrs-full:DisclosureOfOtherLiabilitiesExplanatory>
    <sbs:DisclosureOfKnowledgeRetentionProgramExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/105% Georgia, serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 0.55pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;23&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Knowledge Retention Program&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;In&#13;June 2018, SABESP implemented the Knowledge Retention Program (PRC), which was expected to end in December 2020, aiming to provide&#13;personnel planning conditions and mitigate the impact of the exit of employees who possess strategic knowledge acquired throughout&#13;their career.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;For&#13;those enrolled in the Program, the compliance with the agreements of the Collective Bargaining Agreement effective on the date&#13;of termination is thereby guaranteed. They will also receive a severance incentive proportional to the length of service at SABESP,&#13;corresponding to a percentage of the balance of the Guarantee Fund for Length of Service (FGTS), for termination purposes, on&#13;the date of termination.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;As&#13;of December 31, 2020, the total balance was R$ 3,975 in current liabilities (as of December 31, 2019 - R$ 153,377), recorded under&#13;&amp;#8220;Salaries, payroll charges and social contributions&amp;#8221;, in current liabilities, referring to absent employees who will&#13;be dismissed in due course.&lt;/font&gt;&lt;/p&gt;</sbs:DisclosureOfKnowledgeRetentionProgramExplanatory>
    <ifrs-full:DisclosureOfIssuedCapitalExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/105% Georgia, serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 0.55pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;24&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-indent: 0.25in; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Equity &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(a)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Share capital&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;As&#13;of December 31, 2020, and 2019, the authorized, subscribed and paid-in capital, in the amount of R$ 15,000.000, was composed of&#13;683,509,869 registered, book-entry common shares with no par value, as follows:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: center; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: center; padding-top: 4.8pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: center; padding-top: 4.8pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; width: 52%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 13%; white-space: nowrap; text-align: right; padding-top: 4.8pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Number&#13;    of shares&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 10%; white-space: nowrap; text-align: right; padding-top: 4.8pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;%&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 15%; white-space: nowrap; text-align: right; padding-top: 4.8pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Number&#13;    of shares&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 10%; white-space: nowrap; text-align: right; padding-top: 4.8pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;%&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;State&#13;    Department of Finance &lt;sup&gt;(1)&lt;/sup&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;343,507,729&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;50.26&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;343,524,285&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;50.26&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Other&#13;    shareholders&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&amp;#160;In&#13;    Brazil &lt;sup&gt;(2)&lt;/sup&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;254,868,646&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;37.29&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;236,161,929&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;34.55&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&amp;#160;Abroad&#13;    &lt;sup&gt;(3) (4)&lt;/sup&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 4.8pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;85,133,494&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 4.8pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;12.45&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 4.8pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;103,823,655&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 4.8pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;15.19&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-top: 4.8pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;683,509,869&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-top: 4.8pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;100.00&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-top: 4.8pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;683,509,869&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-top: 4.8pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;100.00&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="font: 10pt/107% Georgia, serif; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 3%; text-align: justify; padding-left: 10pt; text-indent: -10pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;There is a lawsuit&#13;    with a mandatory injunction filed under number 1051534-40.2019.8.26.0053 pending at the 7&lt;sup&gt;th&lt;/sup&gt; Tax Court of the City&#13;    of S&amp;#227;o Paulo, pleading the unlawfulness of the disposal of shares owned by the Treasury Department of the S&amp;#227;o Paulo&#13;    State to third parties, filed by Banco Bradesco S.A., the custodian and bookkeeping agent of the Company&amp;#8217;s shares.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="font: 10pt/107% Georgia, serif; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 3%; text-align: justify; padding-left: 10pt; text-indent: -10pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;As of December 31,&#13;    2020, the common shares traded in Brazil were held by 40,399 shareholders. It includes six shares held by Companhia Paulista&#13;    de Parcerias (CPP), which is controlled by the S&amp;#227;o Paulo State Government&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="font: 10pt/107% Georgia, serif; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 3%; text-align: justify; padding-left: 10pt; text-indent: -10pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(3)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Shares traded as&#13;    American Depositary Receipts (ADR) on the New York Stock Exchange, through The Bank New York Mellon, the depositary bank for&#13;    the Company's ADRs.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="font: 10pt/107% Georgia, serif; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 3%; text-align: justify; padding-left: 10pt; text-indent: -10pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(4)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Each ADR corresponds&#13;    to 1 share.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 12pt/107% Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 12pt/107% Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(b)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Distribution of earnings&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 12pt/107% Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/107% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Shareholders&#13;are entitled to a minimum mandatory dividend of 25% of the adjusted net income under Brazilian GAAP, calculated according to the&#13;Brazilian corporate law. The dividends do not bear interest and the amounts not claimed within three years from the date of the&#13;Shareholders' Meeting that approved them mature in favor of the Company.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/107% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; width: 59%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font-family: Arial, Helvetica, Sans-Serif; width: 13%; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font-family: Arial, Helvetica, Sans-Serif; width: 13%; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font-family: Arial, Helvetica, Sans-Serif; width: 13%; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Frutiger Light; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Profit&#13;    for the year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;973,318&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,367,517&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,835,068&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Frutiger Light; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(-)&#13;    Legal reserve - 5%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;48,666&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;168,376&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;141,755&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Frutiger Light; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Frutiger Light; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;924,652&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,199,141&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,693,313&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Frutiger Light; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: black 1pt solid; font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: black 1pt solid; font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: black 1pt solid; font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Frutiger Light; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Minimum&#13;    mandatory dividend &amp;#8211; 25% &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;231,163&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;799,785&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;673,328&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Frutiger Light; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Dividend&#13;    per share and per ADS&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;0.33820&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1.17012&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;0.9851&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/105% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/105% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;On&#13;April 28, 2020, the Shareholders&amp;#8217; General Meeting approved the distribution of dividends as interest on capital amounting&#13;to R$ 141,203, for the 2019 fiscal year. Therefore, the amount of R$ 80,973 related to the surplus minimum mandatory dividends&#13;of 25%, set forth in the Bylaws, recorded in the 2019 equity under &amp;#8220;Additional proposed dividends&amp;#8221; was transferred&#13;to current liabilities. These amounts started being paid in May 2020.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/105% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/105% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company proposed dividends as interest on capital &lt;i&gt;ad referendum&lt;/i&gt; of the Annual Shareholders&amp;#8217; Meeting of 2021, in the&#13;amount of R$ 231,163 (R$ 799,785 in 2019) and additional proposed dividends in the amount of R$ 40,806 (R$ 141,203 in 2019), totaling&#13;R$ 271,969 (R$ 940,988 in 2019), corresponding to R$ 0.3979 per common share (R$ 1.3767 in 2019), to be resolved on the Shareholders&amp;#8217;&#13;Meeting to be held on April 29, 2021. The amount exceeding the minimum mandatory dividend due in the year of R$ 40,806 (R$ 141,203&#13;in 2019) was reclassified into equity to the &amp;#8220;Additional proposed dividends&amp;#8221; account, this amount includes the withholding&#13;income tax of R$ 14,430 (R$ 60,230 in 2019).&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/105% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company charged interest on capital to minimum dividends by its net withholding income tax. The amount of R$ 14,430 (R$ 60,230&#13;in 2019) referring to withholding income tax was recognized in current liabilities, in order to comply with tax liabilities related&#13;to the credit of interest on capital.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/105% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;balance payable of interest on capital as of December 31, 2020 of R$ 231,611 (R$ 800,352 in 2019) refers to the amount of R$ 231,163&#13;(R$ 799,785 in 2019) declared in 2020, net of withholding income tax and R$ 448 declared in prior years (R$ 567 in 2019).&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/105% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(c)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Legal reserve&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/105% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Earnings&#13;reserve - legal reserve: created by allocating 5% of the net income for the year up to the limit of 20% of the share capital.&#13;The Company may not create the legal reserve in the year in which the balance of this reserve, plus the amount of the capital&#13;reserves, exceeds 30% of the share capital. The purpose of the legal reserve is to ensure the integrity of the share capital.&#13;It can only be used to offset losses or increase capital, but not to pay dividends.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/105% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(d)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Investments reserve&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/105% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Earnings&#13;reserve - investments reserve is specifically formed by the portion corresponding to own funds assigned to the expansion of the&#13;water supply and sewage treatment systems, based on capital budget approved by the Management.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/105% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/105% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;As&#13;of December 31, 2020 and 2019, the balance of investment reserve totaled R$ 6,751,258 and R$ 6,098,575, respectively.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/105% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Pursuant&#13;to paragraph four of article 28 of the by-laws, the Board of Directors may propose to the Shareholders&amp;#8217; Meeting that the&#13;remaining balance of profit for the year, after deducting the legal reserve and minimum mandatory dividends, be allocated to an&#13;investment reserve that will comply with the following criteria:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Georgia, serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 2pt; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 34pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 14.2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;I-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;its balance, jointly&#13;    with the balance of the other earnings reserves, except for reserves for contingencies and realizable profits, may not exceed&#13;    the capital stock;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Georgia, serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 2pt; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 34pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 14.2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;II-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;the reserve is intended&#13;    to guarantee the investment plan and its balance may be used:&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 2cm; text-align: justify; text-indent: 14.2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 2cm; text-align: justify; text-indent: 14.2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;a)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;to&#13;absorb losses, whenever necessary;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 2cm; text-align: justify; text-indent: 14.2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 2cm; text-align: justify; text-indent: 14.2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;b)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;to&#13;distribute dividends, at any moment;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 2cm; text-align: justify; text-indent: 14.2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 2cm; text-align: justify; text-indent: 14.2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;c)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;in&#13;share redemption, reimbursement or purchase transactions authorized by law;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 2cm; text-align: justify; text-indent: 14.2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 2cm; text-align: justify; text-indent: 14.2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;d)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;in&#13;incorporation to the capital stock.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 2cm; text-align: justify; text-indent: 14.2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(e)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Allocation&#13;of the profit for the year&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td colspan="2" style="font: 10pt/105% Frutiger Light; text-align: left; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt/105% Frutiger Light; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt; text-indent: 1.7pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt/105% Frutiger Light; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt; text-indent: 1.7pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;&lt;b&gt;2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt/105% Frutiger Light; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt; text-indent: 1.7pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;&lt;b&gt;2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td colspan="2" style="font: 10pt/105% Frutiger Light; text-align: left; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;Profit&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/105% Frutiger Light; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/105% Frutiger Light; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/105% Frutiger Light; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/105% Frutiger Light; width: 2%; text-align: left; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;(+)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/105% Frutiger Light; width: 57%; text-align: left; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;Profit&#13;    for the year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/105% Frutiger Light; width: 13%; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;973,318&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/105% Frutiger Light; width: 13%; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;3,367,517&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/105% Frutiger Light; width: 13%; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;2,835,068&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/105% Frutiger Light; text-align: left; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;(-)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/105% Frutiger Light; text-align: left; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;Legal&#13;    reserve &amp;#8211; 5%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/105% Frutiger Light; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;48,666&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/105% Frutiger Light; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;168,376&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/105% Frutiger Light; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;141,755&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/105% Frutiger Light; text-align: left; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;(-)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/105% Frutiger Light; text-align: left; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;Minimum&#13;    mandatory dividends&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/105% Frutiger Light; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;231,163&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/105% Frutiger Light; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; 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   proposed dividends&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/105% Frutiger Light; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;40,806&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/105% Frutiger Light; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;141,203&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt/105% Frutiger Light; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;118,859&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td colspan="2" style="font: 10pt/105% Frutiger Light; text-align: left; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;Investment&#13;    reserve recorded&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: black 1pt solid; border-bottom: black 1.5pt double; font: 10pt/105% Frutiger Light; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;652,683&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: black 1pt solid; border-bottom: black 1.5pt double; font: 10pt/105% Frutiger Light; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;1,901,126&lt;/font&gt;&lt;/td&gt;&#13; 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margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(f)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Retained&#13;earnings&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Retained&#13;earnings (accumulated losses): the statutory balance of this account is zero as all retained earnings must be distributed or allocated&#13;to an earnings reserve.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(g)&#13;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Other comprehensive loss&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Gains&#13;and losses arising from changes in the actuarial assumptions are accounted for as equity valuation adjustments, net of the effects&#13;of income tax and social contribution effects. See Note 21 (b), the breakdown of amounts recorded in 2020 and 2019.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 49%; white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 16%; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G1&#13;    plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 15%; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G0&#13;    plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 20%; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Balance&#13;    as of December 31, 2019&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;105,254&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,017,408)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(912,154)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Actuarial&#13;    gains/(losses) for the year (Note 21 (b))&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(10,179)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;521,331&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;511,152&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Balance&#13;    as of December 31, 2020&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;95,075&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(496,077)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(401,002)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</ifrs-full:DisclosureOfIssuedCapitalExplanatory>
    <ifrs-full:DisclosureOfEarningsPerShareExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/105% Georgia, serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 0.55pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;25&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Earnings per share&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Basic&#13;and diluted&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Basic&#13;earnings per share is calculated by dividing the equity attributable to the Company&amp;#8217;s owners by the weighted average number&#13;of outstanding common shares during the year. The Company does not have potentially dilutive common shares outstanding or debts&#13;convertible into common shares. Accordingly, basic and diluted earnings per share are equal.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; width: 64%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 12%; white-space: nowrap; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 12%; white-space: nowrap; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 12%; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Earnings&#13;    attributable to Company&amp;#8217;s owners&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;973,318&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,367,517&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,835,068&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Weighted&#13;    average number of common shares issued&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;683,509,869&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;683,509,869&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;683,509,869&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Basic&#13;    and diluted earnings per share (reais per share)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1.42&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;4.93&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;4.15&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</ifrs-full:DisclosureOfEarningsPerShareExplanatory>
    <ifrs-full:DisclosureOfOperatingSegmentsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/105% Georgia, serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 0.5in"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;26&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Operating segment&#13;    information &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Management,&#13;comprised of the Board of Directors and Board of Executive Officers, has determined the operating segment used to make strategic&#13;decisions, as sanitation services.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Result&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: black 0.5pt solid; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; width: 43%; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 20%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Sanitation&#13;    (i)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 17%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Reconciliation&#13;    to the financial statements (ii)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 20%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Balance&#13;    as per financial statements&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Gross&#13;    operating revenue&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;15,157,780&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,716,616&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;18,874,396&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Gross&#13;    sales deductions&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,076,855)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,076,855)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Net&#13;    operating revenue&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;14.080,925&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,716,616&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;17,797,541&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 9pt Arial, Helvetica, Sans-Serif; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Costs,&#13;    selling, general and administrative expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(9,796,821)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(3,630,139)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(13,426,960)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Income&#13;    from operations before other operating expenses, net and equity accounting&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;4,284,104&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;86,477&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;4,370,581&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Other&#13;    operating income / (expenses), net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;107,656&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Equity&#13;    accounting&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;14,136&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Financial&#13;    result, net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; 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text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,037,112)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(i)&#13;See note 33 for further information about non-cash items, other than depreciation and amortization that impact segment results,&#13;and for additionals to long-lived asset information;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(ii)&#13;Construction revenue and related costs not reported to the CODM. Revenue from construction is recognized in accordance with IFRIC&#13;12 (Concession Agreements) and IFRS 15 (Revenue from Contracts with Customers), as all performance obligations are satisfied over&#13;time. See Note 15 (e).&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Result&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: black 0.5pt solid; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; width: 43%; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 20%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Sanitation&#13;    (i)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 17%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Reconciliation&#13;    to the financial statements (ii)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 20%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Balance&#13;    as per financial statements&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Gross&#13;    operating revenue&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;16,134,032&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,946,566&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;19,080,598&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Gross&#13;    sales deductions&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,096,944)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,096,944)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Net&#13;    operating revenue&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;15,037,088&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,946,566&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;17,983,654&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Costs,&#13;    selling, general and administrative expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(9,375,590)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,881,394)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(12,256,984)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Income&#13;    from operations before other operating expenses, net and equity accounting&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;5,661,498&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;65,172&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;5,726,670&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Other&#13;    operating income / (expenses), net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(18,748)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Equity&#13;    accounting&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,701&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Financial&#13;    result, net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,033,681)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Income&#13;    from operations before taxes&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;4,677,942&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Depreciation&#13;    and amortization&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,780,094)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,780,094)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(i)&#13;See note 33 for further information about non-cash items, other than depreciation and amortization that impact segment results,&#13;and for additionals to long-lived asset information;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(ii)&#13;Construction revenue and related costs not reported to the CODM. Revenue from construction is recognized in accordance with IFRIC&#13;12 (Concession Agreements) and IFRS 15 (Revenue from Contracts with Customers), as all performance obligations are satisfied over&#13;time. See Note 15 (e).&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: black 0.5pt solid; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; width: 43%; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 20%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Sanitation&#13;    (i)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 17%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Reconciliation&#13;    to the financial statements (ii)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 20%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Balance&#13;    as per financial statements&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Gross&#13;    operating revenue&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;14,253,609&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,802,670&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;17,056,279&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Gross&#13;    sales deductions&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(971,185)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(971,185)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Net&#13;    operating revenue&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;13,282,424&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,802,670&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;16,085,094&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Costs,&#13;    selling, general and administrative expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(8,203,883)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,739,657)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(10,943,540)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Income&#13;    from operations before other operating expenses, net and equity accounting&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;5,078,541&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;63,013&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;5,141,554&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Other&#13;    operating income / (expenses), net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;28,591&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Equity&#13;    accounting&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;6,510&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Financial&#13;    result, net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,264,336)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Income&#13;    from operations before taxes&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,912,319&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Depreciation&#13;    and amortization&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,392,541)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,392,541)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(i)&#13;See note 33 for further information about non-cash items, other than depreciation and amortization that impact segment results,&#13;and for additionals to long-lived asset information;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(ii)&#13;Construction revenue and related costs not reported to the CODM. Revenue from construction is recognized in accordance with IFRIC&#13;12 (Concession Agreements) and IFRS 15 (Revenue from Contracts with Customers), as all performance obligations are satisfied over&#13;time. See Note 15 (e).&lt;/font&gt;&lt;/p&gt;</ifrs-full:DisclosureOfOperatingSegmentsExplanatory>
    <ifrs-full:DisclosureOfInsuranceContractsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Georgia, serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 0.5in"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;27&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Insurance&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;The&#13;Company has insurance that covers, among others, fire and other damage to its assets and office buildings, and &lt;/font&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;liability&#13;insurance against &lt;font style="letter-spacing: -0.05pt"&gt;third parties. It also has civil liability insurance for the members of&#13;the Board of Directors and Board of Executive Officers (&amp;#8220;D&amp;#38;O insurance&amp;#8221;) and guarantee insurance for escrow deposit&#13;(as described in Note 20 (f)) and traditional guarantee insurance. &lt;/font&gt;Insurance is contracted by means of bidding processes&#13;that count on the participation of the main Brazilian and international insurance companies operating in Brazil&lt;font style="letter-spacing: -0.05pt"&gt;.&#13;&lt;/font&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;risk assumptions adopted, given their nature, are not within the scope of a financial statement audit, and consequently have not&#13;been examined by our independent auditors&lt;font style="letter-spacing: -0.05pt"&gt;.&lt;/font&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;As&#13;of December 31, 2020, the Company&amp;#8217;s insurance was as follows:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 82%; white-space: nowrap; padding-bottom: 1pt; text-align: justify; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 18%; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Coverage&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Specified&#13;    risks &amp;#8211; fire&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;2,185,827&#13;    &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Engineering&#13;    risk&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;2.764,278&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Guarantee&#13;    insurance for escrow deposit&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;500,000&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Traditional&#13;    guarantee insurance&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;100,000&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Civil&#13;    liability&amp;#8211; D&amp;#38;O (Directors and Officers)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;100,000&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Civil&#13;    liability &amp;#8211; works&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;136,010&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Domestic&#13;    and international transportation&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1&#13;    &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Civil&#13;    liability &amp;#8211; operations&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;10,000&#13;    &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Other&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;15&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;5,796,130&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</ifrs-full:DisclosureOfInsuranceContractsExplanatory>
    <ifrs-full:DisclosureOfRevenueExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Georgia, serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 0.5in"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;28&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Operating revenue&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(a)&#13;Revenue from sanitation services:&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; width: 63%; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 13%; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 12%; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 12%; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Metropolitan&#13;    Region of S&amp;#227;o Paulo&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;10,722,384&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;11,849,776&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;10,295,509&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Regional&#13;    Systems&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;4,435,396&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;4,284,256&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,958,100&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;15,157,780&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;16,134,032&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;14,253,609&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(b)&#13;Reconciliation between gross operating income and net operating income:&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; width: 61%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 13%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 13%; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 13%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Revenue&#13;    from sanitation services (i) &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;15,157,780&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;16,134,032&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;14,253,609&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Construction&#13;    revenue&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,716,616&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,946,566&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,802,670&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Sales&#13;    tax&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,009,358)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,035,051)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(916,808)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Regulatory,&#13;    Control and Oversight Fee (TRCF)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(67,497)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(61,893)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(54,377)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Net&#13;    revenue&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;17,797,541&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-top: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;17,983,654&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;16,085,094&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt/110% Arial, sans-serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 0px; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 14.25pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 14.15pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;(i)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;Includes&#13;    the amount of R$ 72,962 corresponding to the TRCF charged from customers from the municipalities regulated by ARSESP (R$ 70,122&#13;    in 2019).&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</ifrs-full:DisclosureOfRevenueExplanatory>
    <ifrs-full:DisclosureOfExpensesByNatureExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Georgia, serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 0.5in"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;29&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Operating costs&#13;    and expenses &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 61%; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 13%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 13%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 13%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Operating&#13;    costs&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Salaries,&#13;    payroll charges and benefits&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,958,395)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,938,265)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,959,539)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Pension&#13;    plan obligations &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(37,281)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(49,564)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(25,066)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Construction&#13;    costs (Note 26)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(3,630,139)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,881,394)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,739,657)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;General&#13;    supplies&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(244,054)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(259,401)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(238,034)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Treatment&#13;    supplies&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(338,756)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(310,380)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(265,146)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 9pt Univers, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Outsourced&#13;    services&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,251,839)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,250,890)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(996,477)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Electricity&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,214,831)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,140,160)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(956,840)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;General&#13;    expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(622,113)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(647,804)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(629,253)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Depreciation&#13;    and amortization&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,882,259)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,659,779)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,276,444)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(11,179,667)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(10,137,637)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(9,086,456)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Selling&#13;    expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Salaries,&#13;    payroll charges and benefits&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(271,565)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(270,549)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(289,378)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Pension&#13;    plan obligations&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(5,059)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(6,848)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(3,602)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;General&#13;    supplies&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(5,471)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(10,332)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(6,391)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 9pt Univers, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Outsourced&#13;    services&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(290,512)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(360,190)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(273,470)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Electricity&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,200)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,333)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; 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   &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(751,286)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(803,404)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(693,480)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 9pt Univers, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 9pt Univers, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Bad&#13;    debt expense, net of recoveries (Note 10 (c))&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(444,826)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(128,099)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(166,727)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 9pt Univers, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; 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padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Salaries,&#13;    payroll charges and benefits&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(257,829)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(278,507)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(254,284)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Pension&#13;    plan obligations&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; 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   &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,487,789)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,487,321)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,503,201)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Pension&#13;    obligations&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(159,281)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(194,619)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(170,426)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Construction&#13;    costs (Note 26)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(3,630,139)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,881,394)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,739,657)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;General&#13;    supplies&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(263,762)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(272,949)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(249,306)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 9pt Univers, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Treatment&#13;    supplies&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(338,756)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(310,380)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(265,146)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 9pt Univers, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Outsourced&#13;    services&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,772,405)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,808,437)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,474,675)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Electricity&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,217,390)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,142,929)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(959,357)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;General&#13;    expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(998,084)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,177,557)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(963,754)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Depreciation&#13;    and amortization&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,037,112)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,780,094)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,392,541)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Tax&#13;    expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(77,416)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(73,205)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(58,750)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; padding-right: 5pt; text-indent: -2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Bad&#13;    debt expense, net of recoveries (Note 10 (c)) &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(444,826)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(128,099)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(166,727)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(13,426,960)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(12,256,984)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(10,943,540)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</ifrs-full:DisclosureOfExpensesByNatureExplanatory>
    <ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Georgia, serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 0.5in"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;30&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Financial Income&#13;    (Expenses)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 64%; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 12%; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 12%; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 12%; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Financial&#13;    expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Verdana, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Interest&#13;    and charges on borrowings and financing &amp;#8211; local currency &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(348,050)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(331,367)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(332,149)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Interest&#13;    and charges on borrowings and financing &amp;#8211; foreign currency&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(136,257)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(165,421)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(171,686)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Other&#13;    financial expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(328,413)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(344,508)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(187,563)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Income&#13;    tax over international remittance&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(15,134)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(17,650)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(19,779)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Inflation&#13;    adjustment on borrowings and financing&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(86,938)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(44,802)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(66,183)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Other&#13;    inflation adjustments &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(142,313)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(107,584)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(45,193)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Interest&#13;    and inflation adjustments on provisions (i)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(267,654)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(162,093)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;14,586&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 9pt/110% Univers, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Total&#13;    financial expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,324,759)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,173,425)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(807,967)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Financial&#13;    income&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Inflation&#13;    adjustment gains &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;120,957&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;91,180&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;105,952&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Income&#13;    on financial investments&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;75,522&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;151,622&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;187,094&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Interest&#13;    income&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;162,576&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;150,054&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;175,939&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Cofins&#13;    and Pasep &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(22,328)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(20,028)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(22,693)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Other&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;4&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;14&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;10&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&#13;    financial income&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;336,731&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;372,842&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;446,302&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Financial&#13;    income (expenses), net before exchange rate changes&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(988,028)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(800,583)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(361,665)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Exchange&#13;    gains (losses)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Exchange&#13;    rate changes on borrowings and financing (ii)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(2,180,241)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(233,960)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(915,897)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Exchange&#13;    rate changes on assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,894&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;863&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;13,235&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Other&#13;    exchange rate changes&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;4&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(9)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Exchange&#13;    rate changes, net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,178,343)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(233,098)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(902,671)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Financial&#13;    income (expenses), net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(3,166,371)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,033,681)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,264,336)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin-bottom: 12pt; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 7.15pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 21.25pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(i)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Increase of R$ 105.6&#13;    million, due to the increase in interest and monetary variations on lawsuits.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin-bottom: 12pt; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 7.15pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 21.25pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(ii)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Increase of R$ 1,946.3&#13;    million, due to the higher appreciation of the U.S. dollar and the Yen against the Real in 2020 (28.9% and 35.8%, respectively),&#13;    compared to appreciation presented in 2019 (4.0% and 5.3%, respectively).&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory>
    <ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Georgia, serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 0.5in"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;31&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Other operating&#13;    income (expenses), net&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; width: 70%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.75pt solid; width: 10%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.75pt solid; width: 10%; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.75pt solid; width: 10%; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Other&#13;    operating income, net &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;70,288&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;75,667&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;93,089&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Other&#13;    operating expenses &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;37,368&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(94,415)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(64,498)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Other&#13;    operating income (expenses), net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;107,656&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(18,748)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;28,591&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Other&#13;operating income is comprised by sale of property, plant and equipment, sale of contracts awarded in public bids, right to sell&#13;electricity, indemnities and reimbursement of expenses, fines and collaterals, property leases, reuse water, PURA projects and&#13;services, net of Cofins and Pasep.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Other&#13;operating expenses consist mainly of derecognition of concessions assets due to obsolescence, discontinued construction works,&#13;unproductive wells, projects considered economically unfeasible, losses on property, plant and equipment , and recognition and&#13;reversal of estimated losses with asset indemnification, the main impact in the year being the agreement signed with the municipality&#13;of Mau&amp;#225;.&lt;/font&gt;&lt;/p&gt;</ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory>
    <ifrs-full:DisclosureOfCommitmentsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Georgia, serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 0.5in"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;32&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Commitments&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company has agreements to manage and maintain its activities, as well as agreements to build new projects aiming at achieving&#13;the objectives proposed in its target plan. Below, the main unrecorded committed amounts as of December 31, 2020:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding: 1pt 3pt; font-family: Arial, Helvetica, Sans-Serif; width: 41%; white-space: nowrap; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding: 1pt 3pt; width: 13%; white-space: nowrap; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;1&#13;    year&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding: 1pt 3pt; width: 11%; white-space: nowrap; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;1-3&#13;    years&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding: 1pt 3pt; width: 11%; white-space: nowrap; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3-5&#13;    years&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 13%; white-space: nowrap; padding-left: 3pt; padding-right: 3pt"&gt;&lt;p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;More&#13;than&lt;/b&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;5&#13;        years&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding: 1pt 3pt; width: 11%; white-space: nowrap; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding: 1pt 3pt; font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Contractual&#13;    obligations &amp;#8211; Expenses &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding: 1pt 3pt; font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,301,725&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding: 1pt 3pt; font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;633,296&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding: 1pt 3pt; font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;142,484&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding: 1pt 3pt; font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;684,761&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding: 1pt 3pt; font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;2,762,266&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding: 1pt 3pt; font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Contractual&#13;    obligations &amp;#8211; Investments&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; padding: 1pt 3pt; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,211,198&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; padding: 1pt 3pt; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,642,792&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; padding: 1pt 3pt; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,103,935&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; padding: 1pt 3pt; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;174,115&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; padding: 1pt 3pt; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;6,132,040&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding: 1pt 3pt; font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; padding: 1pt 3pt; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,512,923&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; padding: 1pt 3pt; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,276,088&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; padding: 1pt 3pt; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,246,419&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; padding: 1pt 3pt; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;858,876&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; padding: 1pt 3pt; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;8,894,306&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</ifrs-full:DisclosureOfCommitmentsExplanatory>
    <sbs:DisclosureOfSupplementalCashFlowInformationExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Georgia, serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 0.5in"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;33&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Supplemental cash flow information&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 69%; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 10%; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 10%; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 11%; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&#13;    additions to contract assets (Note 14)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3,948,158&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3,532,283&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3,188,943&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&#13;    additions to intangible assets (Note 15 (b))&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;411,285&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,788,907&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,144,728&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Items&#13;    not affecting cash (see breakdown below)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,095,285)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,125,943)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,201,112)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&#13;    additions to intangible assets as per statement of cash flows&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3,300,158&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3,195,247&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;2,132,559&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Investments&#13;    and financing operations affecting intangible assets but not cash:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Interest&#13;    capitalized in the year (Note 15 (d))&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;238,330&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;233,251&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;488,502&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Contractors&#13;    payable&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;142,514&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;252,675&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;297,872&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Program&#13;    contract commitments &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;4,422&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;35,817&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;149,974&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Public&#13;    Private Partnership - S&amp;#227;o Louren&amp;#231;o PPP (Note 15 (g)) &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;10,591&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;273,737&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Performance&#13;    agreements&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;314,720&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;78,296&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Right&#13;    of use&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;28,549&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;113,233&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Construction&#13;    margin (Note 26)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;85,976&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;65,172&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;63,013&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Agreement&#13;    with the Municipality of Mau&amp;#225; (Note 10 (a))&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;280,774&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Agreement&#13;    with the Municipality of Santo Andr&amp;#233;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,336,908&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Agreement&#13;    with the municipality of Guarulhos&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;- &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;- &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;928,014&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,095,285&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,125,943&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,201,112&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</sbs:DisclosureOfSupplementalCashFlowInformationExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.1&#13;Cash and cash equivalents&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Cash&#13;and cash equivalents include cash in hand, bank deposits, overdraft accounts and other short-term highly liquid investments with&#13;maturities and intention of use by the Company&amp;#8217;s Management in a period lower than three months.&lt;/font&gt;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents>
    <ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.2&#13;Financial assets and liabilities&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Financial&#13;Asset - Classification&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company classified its financial assets according to the following categories: measured at amortized cost, measured at fair value&#13;through other comprehensive income and measured at fair value through profit or loss. The classification depends on the purpose&#13;for which the financial assets were acquired. Management determines the classification of the financial assets at inception. As&#13;of December 31, 2020 and 2019, the Company did not have financial assets classified as fair value through other comprehensive&#13;income and fair value through profit or loss.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 0px; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 17.55pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#149;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Amortized&#13;    cost&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;This&#13;comprises financial assets that meet the following conditions: (i) it is held within the business model whose objective is to&#13;hold financial assets to collect contractual cash flows; and (ii) the contractual terms of the financial asset give rise, on specified&#13;dates, to cash flows that are solely payments of principal and interest on the principal amount outstanding.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Presented&#13;as current assets, except for those with maturity of more than 12 months after the reporting date (these are classified as noncurrent&#13;assets). The Company's financial assets measured at amortized cost include cash and cash equivalents, financial investments, restricted&#13;cash, balances of trade receivables, accounts receivable from related parties, other receivables, receivables from the Water and&#13;Basic Sanitation National Agency &amp;#8211; ANA. Financial assets measured at amortized cost are recorded at fair value and subsequently&#13;at amortized cost, under the effective interest rate method, except for trade receivables, which is initially measured at transaction&#13;price, as it contains no financing items, and is subsequently measured at amortized cost.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Financial&#13;Liabilities - Classification&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company classifies its financial liabilities measured at amortized cost. Classification depends on the purpose to which the financial&#13;liabilities were assumed. This category comprises balances payable to contractors and suppliers, borrowings and financing, services&#13;payable, balances payable from public-private partnership (PPP), and program contract commitments.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;effective interest rate method is adopted to calculate the amortized cost of a financial liability and allocate its interest expense&#13;under the respective period. The effective interest rate exactly deducts the estimated future cash flows (including fees, transaction&#13;costs and other issue costs) throughout the financial liability&amp;#8217;s estimated life or, when appropriate, during a shorter&#13;period, for initial recognition of the net carrying amount.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Impairment&#13;of financial assets&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Trade&#13;receivables&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Due&#13;to the charactheristics of the Company&amp;#8217;s accounts receivable such as (i) insignificant financial component, (ii) non-complex&#13;receivables portfolio, and (iii) low credit risk, the Company adopted the simplified approach of expected credit loss, which consists&#13;in recognizing the expected credit loss based on the total asset&amp;#8217;s useful life.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;methodology to calculate allowance for doubtful accounts consisted of using an estimate calculated based on the average default&#13;observed in the last 36 months, per maturity range, in addition to estimating the recovery of credits overdue for more than 360&#13;days, based on the track record of the last three years. For estimate purposes, it also considered the category of private and&#13;public customers, and segregated accounts receivable among the regular consumption accounts and agreements. The Company also concluded&#13;that the estimates of the macroeconomic indicators Gross Domestic Product (GDP), Unemployment Rate and the Extended Consumer Price&#13;Index (IPCA) were not impacted, given that it carried out correlation analyses of these indicators and its default history, which&#13;did not result in a correlation between them.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Deposit&#13;transactions and financial investments measured at amortized cost&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company analyzes changes in the rates of investments in bank deposits certificates and information obtained from regulatory agencies&#13;about the financial institutions. The likelihood of delinquency over 12 months and during the terms of these investments was based&#13;on historical data provided by credit rating agencies for each credit level and analyzed in terms of sensitivity based on current&#13;returns.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;These&#13;deposits and financial investments are subject to an insignificant risk of change in value.&lt;/font&gt;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.3&#13;Operating income&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(a)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Revenue from sanitation services&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Revenue&#13;from water supply and sanitation services are recognized as the water is consumed and services are provided. Revenues, including&#13;unbilled revenues, are recognized at the fair value of the consideration received or receivable for the rendering of those services.&#13;Revenue is shown net of value-added tax, rebates and discounts. Unbilled revenues represent incurred revenues in which the services&#13;were provided, but not yet billed until the end of the each period and are recorded as trade receivables based on monthly estimates&#13;of the completed services.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Revenues&#13;are recognized based on IFRS 15 (Revenue from Contracts with Customers), which establishes a five-step model applicable over revenue&#13;from a contract with a customer. Revenues are recognized when the Company: i) it identifies the contracts with customers; ii)&#13;it identifies the different obligations in the contract; iii) it determines the transaction price; iv) it allocates the transaction&#13;price to the performance obligations in the contracts; and (v) it satisfies all performance obligations. Disputed amounts are&#13;recognized as revenue when collected.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(b)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Construction revenue&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Revenue&#13;from concession construction contracts is recognized in accordance with IFRS 15 (Revenue from Contracts with Customers) and IFRIC&#13;12 (Service Concession Arrengements), as all performance obligations are satisfied over time. During the construction of the contract,&#13;an asset is classified as contract assets, as the Company estimates that the fair value of its consideration is equivalent to&#13;expected construction costs plus margin. The fee represents the additional margin related to the work performed by the Company&#13;in relation to such construction contracts and it is added to construction costs, resulting in the construction revenue.&lt;/font&gt;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue>
    <ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.4&#13;Trade receivables and allowance for doubtful accounts&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Trade&#13;receivables are amounts due from customers for services performed in the ordinary course of business. These are classified as&#13;current assets, except when maturity exceeds 12 months after the end of the reporting period. In these cases, they are presented&#13;as noncurrent assets.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company establishes an allowance for doubtful accounts for receivable balances at an amount that Management considers to be sufficient&#13;to cover eventual losses, as described in note 3.2.&lt;/font&gt;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.5&#13;Inventories&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Inventories&#13;comprise supplies for consumption and maintenance of the water and sewage systems are stated at the lower of average cost of acquisition&#13;or net realizable value, and are classified in current assets.&lt;/font&gt;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories>
    <ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.6&#13;Investment properties&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Investment&#13;properties are recorded at the acquisition or construction cost, less accumulated depreciation, except for the land group, calculated&#13;by the straight-line method at rates that consider the estimated useful life of the assets. Expenditures related to repairs and&#13;maintenance are recorded in the income statement when incurred.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company also maintains some assets for undetermined use in the future, i.e. it is not defined if the Company will use these assets&#13;in the operation or sell them in the short term during the ordinary course of business.&lt;/font&gt;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.7&#13;Property, plant and equipment&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Property,&#13;plant and equipment comprise mainly administrative facilities not composing the assets, subject-matter of the concession agreements.&#13;Those assets are stated at historical acquisition or construction cost less depreciation, net of impairment losses, when necessary.&#13;Interest, other finance charges and inflationary effects resulting from financing effectively applied to construction in progress&#13;are recorded as cost of respective property, plant and equipment, in this case, for the qualifying assets, as applicable. Qualifying&#13;assets are assets that, necessarily, required a substantial period to get ready for its intended use or sale. The Company defined&#13;that this period is higher than 12 months, based on the completion period of the works, given that most of them take in average&#13;more than 12 months to be completed, which corresponds to one fiscal year of the Company.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Subsequent&#13;costs included in the existing asset's carrying amount or recognized as a separate asset, as appropriate, only when it is probable&#13;that the future economic benefit associated with the item will flow to the Company and the cost of the item can be reliably measured.&#13;Repairs and maintenance are charged to the income statement of the year, as incurred.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Depreciation&#13;is calculated using the straight-line method to allocate their cost and is described in Note 16 (a). Land is not depreciated.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Residual&#13;values and the useful life of assets are revised and adjusted, where applicable, at the end of each year.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Gain&#13;and losses on disposals are determined by the difference between the proceeds with the carrying amount and are recognized in other&#13;operating income (expenses) in the income statement.&lt;/font&gt;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.8&#13;Intangible assets&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Intangibles&#13;are stated at acquisition cost and/or construction of the underlying assets, including construction margin, interest and other&#13;finance charges capitalized during the construction period, in this case, for the qualifying assets. Qualifying assets are assets&#13;that, necessarily, take a substantial period to get ready for its intended use or sale. The Company considers that substantial&#13;period means a period greater than 12 months. This period was established by considering the completion period of the majority&#13;of its constructions, which is greater than 12 months, which corresponds to one fiscal year of the Company.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;intangible has its amortization initiated when the intangible assets are available for use in location and the necessary condition&#13;when this asset becomes operational.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;br /&gt;&#13;The amortization of intangible assets reflects the period over the expected future economic benefits generated by the intangible&#13;asset are consumed by the Company and can be the period of the contract or the useful life of the asset.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;amortization of the intangible assets is discontinued when the asset is totally consumed or it is disposed of, whatever occurs&#13;first.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Donations&#13;in assets, received from third parties and governmental entities, to allow the Company to render water and sewage services are&#13;not recorded in the Company&amp;#8217;s financial statements, since these assets are controlled by the concession grantor.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Financial&#13;resources received as donations for the construction of infrastructure are recorded under &amp;#8220;Other operating income&amp;#8221;.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(a)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Concession agreements/program contracts/service contracts&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company operates concession agreements including the rendering of basic sanitation, environmental, water supply and sewage services&#13;signed with the concession grantor. The infrastructure used by SABESP subject to service concession arrangements is considered&#13;to be controlled by the concession grantor when:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1cm"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(i)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;    grantor controls or regulates what services the operator must provide with the infrastructure, to whom it must provide them,&#13;    and at what price; and&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1cm"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(ii)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;    grantor controls the infrastructure, i.e., retains the right to take back the infrastructure at the end of the concession.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;rights over the infrastructure operated under the concession agreements are accounted for as an intangible asset as the Company&#13;has the right to charge for the use of the infrastructure assets, and the users (consumers) have the primary responsibility to&#13;pay SABESP for the services.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;fair value of construction and other works on the infrastructure is recognized as revenue, as its fair value, when the infrastructure&#13;is built, provided that this work is expected to generate future economic benefits. The accounting policy to recognize construction&#13;revenue is described in Note 3.3 (b).&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;br /&gt;&#13;Intangible assets related to the concessions, when there is no right to receive the residual value of the assets at the end of&#13;the contract, are amortized on a straight-line basis over the period of the contract, or the useful life of the underlying asset,&#13;whichever occurs first.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Investments&#13;made and not recovered through rendering of services, in cases where there is the right to receive the residual value of the assets&#13;at the end of the contract , must be indemnified by the concession grantor, with cash or cash equivalents or also, in general&#13;with the contract extension. These investments are amortized by the useful life of asset.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;details referring to amortization of intangible assets are described in Note 15 (c).&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Law&#13;11,445/2007 indicates, whenever possible, that basic sanitation public utilities will have the economic and financial sustainability&#13;ensured through the remuneration due to service collection, preferably as tariffs and other public prices, which may be established&#13;for each service or both jointly. Therefore, investments made and not recovered through services rendered, within original term&#13;of the contract, are recorded as intangible assets and amortized by the useful life of the asset, taking into consideration a&#13;solid track record of concession renewal and, therefore, the continuity of services. Although Law 14,026/2020 the New Legal Sanitation&#13;Framework, has been approved by the Brazilian President with a veto on the renewal of program contracts, such vetoes had not been&#13;voted until December 31, 2020, for to this reason the Company maintained the investments made in the concessions recorded under&#13;intangible assets.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(b)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&#13;Software license of use&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Software&#13;licensing is capitalized based on the acquisition costs and other implementation costs. Amortizations are recorded according to&#13;the useful life and the expenses associated with maintaining them are recognized as expenses when incurred.&lt;/font&gt;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.9&#13;Impairment of non-financial assets&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Property,&#13;plant and equipment, intangible assets and other noncurrent assets with defined useful lives, are yearly reviewed for impairment&#13;whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. The Company does not have&#13;assets with indefinite useful life and assessed that there are no indications of impairment losses, mainly supported by Law 14,026/2020,&#13;which ensures that basic sanitation public utilities will have assured its economic and financial sustainability to public sanitation&#13;services through tariffs or indemnity.&lt;/font&gt;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.10&#13;Trade accounts payable and contractors&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Trade&#13;payables and contractors are obligations to pay for goods or services acquired from suppliers in the ordinary course of business&#13;and are initially measured at fair value, which generally correspond to the bill and subsequently at amortized cost, being classified&#13;as current liabilities, except when the maturity exceeds 12 months after the reporting date and are, otherwise, being presented&#13;as noncurrent liabilities.&lt;/font&gt;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.11&#13;Borrowings and financing&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Borrowings&#13;and financing are initially recognized at fair value, upon receipt of funds, net of transaction costs. Subsequently, borrowings&#13;and financing are stated at amortized cost, as presented in Note 17. Borrowings and financing are classified as current liabilities&#13;unless the Company has an unconditional right to defer the settlement of the liability for at least 12 months after the end of&#13;the reporting date.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Nonconvertible&#13;bonds issued by the Company are recognized in a similar manner to borrowings.&lt;/font&gt;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.12&#13;Borrowing costs&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Borrowing&#13;costs attributable to acquisition, construction or production of an asset, which, necessarily, requires a substantial time period&#13;to be ready for use or sale are capitalized as part of the cost of these assets. Other borrowing costs are recognized as expenses&#13;in the period they are incurred. Borrowing costs are interest rates and other charges incurred by the Company related to borrowings,&#13;including exchange variation, as described below.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;capitalization occurs during the period in which the asset has been built, considering the weighted average rate of borrowings&#13;effective on the capitalization date.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;For&#13;foreign currency-denominated borrowings or financing, the Company analyzes them as if they were contracted in local currency,&#13;restricting the capitalization of interest and/or exchange variation by the amount that would be capitalized if these were contracted&#13;in the domestic market in similar lines of credit and loans.&lt;/font&gt;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.13&#13;Salaries, payroll charges and contributions&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Salaries,&#13;vacations, Christmas bonus, profit sharing and additional payments negotiated in collective labor agreements plus related charges&#13;and contributions are recorded on the accrual basis.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;profit sharing plan for its employees is based on operational and financial targets, and a provision is created when it is contractually&#13;required or when there is a past practice that created a constructive obligation, and is recorded on the accrual basis period&#13;as operating cost, selling and administrative expenses or capitalized in assets.&lt;/font&gt;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.14&#13;Provisions, legal obligations, escrow deposits and contingent assets&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Provisions&#13;related to claims are recognized when: i) the Company has a present (legal or constructive) obligation resulting from a past event;&#13;ii) it is probable that an outflow of resources that comprise economic benefits will be required to settle the obligation; and&#13;iii) the amount can be reliably estimated. Where there are a number of similar obligations, the likelihood that an outflow of&#13;resources will be required to settle an obligation is determined by considering the nature of the obligations as a whole.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Provisions&#13;are measured at the present value of the disbursements expected to be required to settle the obligation using a pre-tax rate that&#13;reflects current market assessments of the time value of money and the risks specific to the obligation. The increase in the provision&#13;due to the passage of time is recognized as financial expense.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;For&#13;financial statement presentation purposes, the provision is stated net of escrow deposits, based on the legal offset right. Escrow&#13;deposits not linked to the related obligations are recorded in noncurrent assets. Escrow deposits are adjusted by the indexes&#13;defined by the competent authorities.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company does not recognize contingent liabilities in the financial statements since it either does not expect outflows to be required&#13;or the amount of the obligation cannot be reliably measured.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Contingent&#13;assets are not recognized in the statements of financial position.&lt;/font&gt;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.15&#13;Environmental costs&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Costs&#13;related to ongoing environmental programs are expensed in the income statement, when there is any indication of an event. Ongoing&#13;programs are designed to minimize the environmental impact of the operations and to manage the environmental risks inherent to&#13;the Company's activities.&lt;/font&gt;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.16&#13;Income taxes &amp;#8211; current and deferred&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Income&#13;taxes expenses comprise current and deferred income tax and social contributions.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;u&gt;Current&#13;taxes&lt;/u&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;provision for income tax and social contribution is based on the taxable income for the year. The income tax was accrued at rate&#13;of 15%, plus 10% surtax on taxable income exceeding R$ 240. The social contribution was accrued at rate 9% over the adjusted net&#13;income. Taxable income differs from net income (profit presented in the income statement), because it excludes income and expenses&#13;taxable or deductible in other years, and excludes items not permanently taxable or not deductible. Income tax and social contribution&#13;are accrued based on legislation in place in the end of the year. The Company periodically evaluates and measures the positions&#13;taken in the income tax return with respect to situations in which the applicable tax regulations are subject to interpretation.&#13;It establishes provisions, where appropriate, based on amounts expected to be paid to the tax authorities.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;u&gt;Deferred&#13;taxes&lt;/u&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Deferred&#13;income tax is recognized, using the liability method, on temporary differences arising between the tax basis of assets and liabilities&#13;and their carrying amounts in the financial statements. However, the deferred income tax is not accounted for if it arises from&#13;initial recognition of an asset or liability in a transaction that at the time of the transaction affects neither accounting nor&#13;taxable profit nor loss, except for business combinations. Deferred income tax is determined using tax rates (and laws) effective&#13;at the end of the reporting period and expected to apply when the related deferred income tax asset is realized or the deferred&#13;income tax liability is settled.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Deferred&#13;income tax and social contribution assets are recognized only to the extent that it is probable that future taxable profit will&#13;be available for which temporary differences can be utilized and tax losses can be carryforward.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Deferred&#13;taxes assets and liabilities are offset when there is a legally enforceable right of offsetting current tax assets against current&#13;tax liabilities and when deferred income tax assets and liabilities are related to income taxes levied by same tax authority over&#13;the tax entity.&lt;/font&gt;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.17&#13;Taxes on revenues&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Revenues&#13;from sanitation services are recognized on accrual basis for PASEP (Programa de Forma&amp;#231;&amp;#227;o do Patrim&amp;#244;nio do Servidor&#13;P&amp;#250;blico) and Cofins (Contribui&amp;#231;&amp;#227;o para o Financiamento da Seguridade Social), calculated at the rates of 1.65%&#13;and 7.60%, respectively.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;In&#13;addition, revenues from sanitation services are also subject to the Regulatory, Control and Oversight Fee (TRCF - Taxa de Regula&amp;#231;&amp;#227;o,&#13;Controle e Fiscaliza&amp;#231;&amp;#227;o), whose taxable event is the performance of regulatory, control and monitoring activities by&#13;ARSESP, calculated at 0.50% of the annual revenue directly generated by the service provided less taxes levied on the service.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;taxes related to PASEP and Cofins incident on amounts invoiced to public entities are due when invoices are received.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;These&#13;taxes are calculated by the non-cumulativeness regime and presented net, as deductions from gross revenues. Tax debts calculated&#13;over &amp;#8220;other operating income&amp;#8221; are presented as deductions from the respective operating income.&lt;/font&gt;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory>
    <sbs:DescriptionOfAccountingPolicyForPensionObligationsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.18&#13;Pension obligations&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(a)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Defined&#13;benefit&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company makes contributions to defined benefit plans on a contractual basis and sponsored thereby. The regular contributions comprise&#13;the net administrative expenses and are recognized in the income statement for the period.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Liabilities&#13;from defined benefit pension plan obligations correspond to the present value of the defined benefit obligation at the end of&#13;the reporting period, less the fair value of the plan&amp;#8217;s assets. The defined benefit obligation (G1) and (G0) are calculated&#13;on an annual basis by independent actuaries, using the projected unit credit method. The estimated future cash outflow is discounted&#13;to its present value, using the interest rates of Government bonds with maturities that approximate the maturity of the related&#13;liability.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Referring&#13;to actuarial gains and losses deriving from adjustments based on the experience and changes in actuarial assumptions are directly&#13;recorded under equity, as other comprehensive income (OCI), so that the plan's net assets or liabilities are recognized in the&#13;statement of financial position in order to reflect the full amount of plan&amp;#8217;s deficit or surplus.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;In&#13;an event where a curtailment relates to only some of the employees covered by a plan, or where only part of an obligation is settled,&#13;the gain or loss includes a proportionate share of the past service cost and actuarial gains and losses. The proportionate share&#13;is determined on the basis of the present value of the obligations before and after the curtailment or settlement.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(b)&#13;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Defined contribution&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company makes contributions to defined contribution plans on a contractual basis and sponsored thereby, a supplementary private&#13;pension entity that provides post-employment benefits to its employees, in which the Company makes fixed and equal contributions&#13;to employees, within the limits set by regulation. In this model, the benefits paid are directly related to the amount contributed,&#13;with no deficits to be covered by the Company.&lt;/font&gt;&lt;/p&gt;</sbs:DescriptionOfAccountingPolicyForPensionObligationsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.19&#13;Financial revenues and expenses&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Financial&#13;revenue is primarily comprised of interest and inflation adjustments resulting from financial investments, escrow deposits and&#13;negotiations with customer to pay by installments, calculated using the effective interest rate method.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Financial&#13;expenses are primarily comprised of interest, inflation adjustments and exchange rate changes on borrowings and financing, provisions,&#13;public-private partnership and program contract commitments. These financial income and expenses are calculated using the effective&#13;interest rate method.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Inflation&#13;adjustments and exchange gains and losses derive from the collection or payment to third parties, as contractually required by&#13;law or court decision, and recognized on an accrual basis pro rata temporis. Inflation adjustments included in the agreements&#13;are not considered embedded derivatives, since they are deemed as inflation adjustment rates for the Company&amp;#8217;s economic&#13;scenario.&lt;/font&gt;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.20&#13;Leases&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Leases&#13;are recognized at the present value of the contractual obligations, presented in assets as Right of Use (Note 15 (j)) and in liabilities&#13;as Leases (Note 17 (b)), except for short-term contracts (12 months or less) and/or low value (below US$ 5), which are recorded&#13;in the income statement recognized as an expense when incurred.&lt;/font&gt;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory>
    <sbs:DescriptionOfAccountingPolicyForOtherCurrentAndNoncurrentAssetsAndLiabilitiesExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.21&#13;Other current and noncurrent assets and liabilities&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Other&#13;assets are stated at acquisition cost, net of any impairment loss, where applicable. The amounts recognized as other&#13;liabilities are stated at known or estimated amounts, including, where applicable, related charges and inflation&#13;adjustments.&lt;/font&gt;&lt;/p&gt;</sbs:DescriptionOfAccountingPolicyForOtherCurrentAndNoncurrentAssetsAndLiabilitiesExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.22&#13;Dividends and interest on capital&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company uses the tax benefits of distributing dividends as interest on capital, as permitted by Brazilian Law and based on the&#13;Bylaws. This distribution of dividend is accounted for in accordance with Brazilian Law 9,249/95 for tax deductibility purposes,&#13;limited to the daily pro rata fluctuation of the Long-term Interest Rate (TJLP). The benefit attributed to the shareholders is&#13;recognized in the current liability against Equity, based on its by-laws. Dividends and interest on capital over the minimum established&#13;in the by-laws are recognized when approved by the shareholders in the shareholders&amp;#8217; meeting, except for taxes incurring&#13;in the distribution of interest on capital. The tax benefit of the interest on capital is accrued in the income statement of the&#13;year, under the same recognition basis of expenses with interest on capital.&lt;/font&gt;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory>
    <sbs:DescriptionOfAccountingPolicyForPresentValueAdjustmentExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.23&#13;Present value adjustment&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Current&#13;and noncurrent financial assets and liabilities arising from long- or short-term transactions are adjusted to present value based&#13;on market discount rates as of the transaction date, when the effects are significant.&lt;/font&gt;&lt;/p&gt;</sbs:DescriptionOfAccountingPolicyForPresentValueAdjustmentExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.24&#13;Segment information &lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Operating&#13;segments are determined in a manner consistent with the internal reporting to the Company&amp;#8217;s chief operating decision maker&#13;(&amp;#8220;CODM&amp;#8221;), which, in the case of SABESP, is comprised of the Board of Directors and Board of Executive Officers, to&#13;make strategic decisions, allocate resources and evaluate performance.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Consequently,&#13;the Company determined that it has one operating segment (sanitation services).&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;accounting policies used to determine segment information are the same as those used to prepare the Company&amp;#8217;s financial&#13;statements.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;measure of the segment&amp;#8217;s profit or loss is operating income before other operating expenses, net and equity accounting,&#13;which excludes construction revenue and related costs.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;CODM analyzes asset and liabilitity information on a consolidated basis. Consequently, the Company does not disclose segment information&#13;on assets and liabilities.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Substantially&#13;all of the Company&amp;#8217;s noncurrent assets and revenue generated from customers are located in S&amp;#227;o Paulo State. Consequently,&#13;financial information is not disclosed by geographic area.&lt;/font&gt;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3.25&#13;Translation into foreign currency&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(a)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Functional&#13;and reporting currency&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Items&#13;included in the financial statements are measured using the currency of the primary economic environment in which the company&#13;operates ("the functional currency"). The financial statements are presented in Brazilian reais (R$), which is also the Company's&#13;functional currency. All financial information has been stated in reais and rounded to the next thousand, except where otherwise&#13;indicated.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(b)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Foreign&#13;currency translation&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Foreign&#13;currency-denominated transactions are translated into Brazilian reais using the exchange rates prevailing at the transaction dates.&#13;Statement of financial position accounts are translated by the exchange rate prevailing at reporting date.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Exchange&#13;gains and losses resulting from the settlement of these transactions and the translation of foreign currency-denominated cash&#13;assets and liabilities are recognized in the income statement, except for borrowings and financing referring to property, plant&#13;and equipment or intangible assets in progress, where exchange losses are recognized as corresponding entry to the asset while&#13;construction is in progress, as described in Note 3.12.&lt;/font&gt;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory>
    <sbs:SummaryOfConcessionAgreementsTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;table below shows a summary of the contractual situation of the municipalities served:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="border: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 70%; text-align: justify; padding-left: 21.3pt; padding-right: 5.4pt; border-image: none"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 15%; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.45pt; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;                                         31,&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0 0pt 21.3pt; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2020&lt;/b&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 15%; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.45pt; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;                                         31,&lt;/b&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0 0pt 21.3pt; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2019&lt;/b&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&#13;    municipalities that have already signed contracts (*)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;342&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;325&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; vertical-align: top; text-align: justify; padding-left: 7.1pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Balance&#13;    &amp;#8211; intangible and contract assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;39,440,568&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;35,990,087&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; vertical-align: top; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;Percentage&#13;    of intangible and contract assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;93.08%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;90.10%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; vertical-align: top; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Revenue&#13;    from sanitation services (excluding construction revenue)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;14,406,803&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;13,700,777&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; vertical-align: top; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Percentage&#13;    of revenue from sanitation services (excluding construction revenue)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;95.05%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;84.92%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Municipalities&#13;    with expired:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;8&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;21&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 7.1pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Balance&#13;    &amp;#8211; intangible and contract assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;264,931&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,637,878&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;Percentage&#13;    of intangible and contract assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;0.63%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;4.10%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;Revenue&#13;    from sanitation services (excluding construction revenue)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;39,088&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;451,603&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Percentage&#13;    of revenue from sanitation services (excluding construction revenue)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;0.26%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;2.80%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Municipalities&#13;    with concession agreements due by 2030:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;25&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;27&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 7.1pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Balance&#13;    &amp;#8211; intangible and contract assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,436,529&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,181,172&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 7.1pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Percentage&#13;    of intangible and contract assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3.39%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;2.96%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Revenue&#13;    from sanitation services (excluding construction revenue)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;597,483&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;588,628&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Percentage&#13;    of revenue from sanitation services (excluding construction revenue)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3.94%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3.65%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&amp;#160;Municipality&#13;    of S&amp;#227;o Paulo:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;Percentage&#13;    of intangible and contract assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;37.94%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;43.37%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Percentage&#13;    of revenue from sanitation services (excluding construction revenue)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;44.58%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;44.48%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 21.3pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.75pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.75pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(*)&#13;Includes the municipality of Tapiratiba, which signed a contract in October 2019, to begin operating in April 2020.&lt;/font&gt;&lt;/p&gt;</sbs:SummaryOfConcessionAgreementsTableTextBlock>
    <sbs:SummaryOfNewAccountingStandardsAmendmentsAndInterpretationsAdoptedTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="border-bottom: black 0.75pt solid; width: 23%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Standard&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.75pt solid; width: 47%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Description&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.75pt solid; width: 30%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Impact&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-top: 3pt; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-top: 3pt; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Amendments&#13;    &amp;#160;to IFRS 3&amp;#160;&amp;#160;&amp;#8211; Definition of a Business&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Clarifies&#13;        that even though businesses usually have outputs (&amp;#8220;products&amp;#8221;), products are not required for an integrated&#13;        set of activities and assets in order to qualify as business. In order to qualify as a business, an acquired set of activities&#13;        and assets must include at least one input and a substantive process that together contribute significantly to the capacity&#13;        of creating products.&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;        application of this amendment did not impact the disclosures or amounts recognized in the annual financial statements.&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top; background-color: white"&gt;&#13;    &lt;td&gt;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Amendments&#13;        to IAS 1 and IAS 8 &amp;#8211; Definition of Material&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;        purpose of the amendments is to facilitate the understanding of the definition of material in IAS 1 and not to change&#13;        the underlying concept of materiality in the IFRS Standards. The concept of &amp;#8220;hidden&amp;#8221; material information&#13;        with immaterial information was included as part of the new definition.&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;        application of these amendments did not impact the disclosures or amounts recognized in the annual financial statements.&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sbs:SummaryOfNewAccountingStandardsAmendmentsAndInterpretationsAdoptedTableTextBlock>
    <sbs:SummaryOfExposureToExchangeRiskTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Below, the Company&amp;#8217;s exposure to exchange risk:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; width: 50%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 13%; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Foreign&#13;    currency&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 13%; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;R$&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 13%; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Foreign&#13;    currency&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 11%; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;R$&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Borrowings&#13;    and financing &amp;#8211; US$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;167,479&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;870,338&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,051,881&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;4,239,817&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Borrowings&#13;    and financing &amp;#8211; Yen&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;52,969,560&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;2,671,255&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;56,452,885&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;2,097,225&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Interest&#13;    and charges from borrowings and financing &amp;#8211; US$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;5,540&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;32,242&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Interest&#13;    and charges from borrowings and financing &amp;#8211; Yen&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;16,037&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;12,725&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&#13;    exposure&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3,563,170&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;6,382,009&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Borrowing&#13;    cost &amp;#8211; US$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(12,342)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(20,173)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Borrowing&#13;    cost &amp;#8211; Yen&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,966)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(3,038)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&#13;    foreign-currency denominated borrowings (Note 17)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,547,862&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;6,358,798&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sbs:SummaryOfExposureToExchangeRiskTableTextBlock>
    <sbs:SummaryOfIncreaseDecreaseInExchangeRateTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;decrease was partially offset by the appreciation of the US dollar and Yen against the Real, as shown in the following table:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; width: 18%; text-align: center; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 33%; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 28%; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 21%; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Variation&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;US$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;R$&#13;    5.1967&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;R$&#13;    4.0307&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;28.9%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Iene&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;R$&#13;    0.05043&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;R$&#13;    0.03715&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;35.7%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sbs:SummaryOfIncreaseDecreaseInExchangeRateTableTextBlock>
    <sbs:SummaryOfBorrowingAndFinancingVariableInterestRateTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;table below provides the Company's borrowings and financing subject to variable interest rate:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; width: 30%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 37%; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 33%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;CDI&lt;sup&gt;(i)&lt;/sup&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;7,836,988&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,866,755&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;TR&lt;sup&gt;(ii)&lt;/sup&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,619,416&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,675,203&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;IPCA&lt;sup&gt;(iii)&lt;/sup&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;2,176,547&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,366,134&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;TJLP&lt;sup&gt;(iv)&lt;/sup&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,517,657&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,381,342&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;LIBOR&lt;sup&gt;(v)&lt;/sup&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;870,337&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;2,829,073&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Interest&#13;    and charges&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;164,439&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;105,667&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;14,185,384&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;9,224,174&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(i)&#13;CDI &amp;#8211; (Certificado de Dep&amp;#243;sito Interbanc&amp;#225;rio), an interbank deposit certificate&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(ii)&#13;TR &amp;#8211; Interest Benchmark Rate&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(iii)&#13;IPCA &amp;#8211; (&amp;#205;ndice Nacional de Pre&amp;#231;os ao Consumidor Amplo), a consumer price index&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(iv)&#13;TJLP &amp;#8211; (Taxa de Juros a Longo Prazo), a long-term interest rate index&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(v)&#13;LIBOR &amp;#8211; London Interbank Offered Rate&lt;/font&gt;&lt;/p&gt;</sbs:SummaryOfBorrowingAndFinancingVariableInterestRateTableTextBlock>
    <sbs:SummaryOfCreditInformationOfBanksTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;For the credit quality of the banks, such as&#13;deposits and financial investments, the Company considers the lower rating published by three main international rating agencies&#13;(Fitch, Moody's and S&amp;#38;P), according to internal policy of market risk management:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 37%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Banks&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 21%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Fitch&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 21%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Moody's&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 21%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Standard&#13;    Poor's&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Banco&#13;    do Brasil S/A&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;AA(bra)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Aa1.br&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Banco&#13;    Santander Brasil S/A&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Aaa.br&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;brAAA&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Brazilian&#13;    Federal Savings Bank&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;AA(bra)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Aa1.br&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;brAAA&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Banco&#13;    Bradesco S/A&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;AAA(bra)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Aa1.br&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;brAAA&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Ita&amp;#250;&#13;    Unibanco Holding S/A&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;AAA(bra)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Aa1.br&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;brAAA&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Banco&#13;    BV&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Aa3.br&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;brAAA&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Banco&#13;    BTG Pactual S/A&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;AA(bra)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Aa2.br&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;brAA+&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sbs:SummaryOfCreditInformationOfBanksTableTextBlock>
    <ifrs-full:DisclosureOfCreditRiskExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;table below shows the rating assessment released by the Fitch agency, for deposit transactions and financial investments in local&#13;currency (R$ - domestic rating):&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; width: 48%; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 26%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 26%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Cash&#13;    and cash equivalents and financial investments&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;AA(bra)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;2,662,685&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;2,193,725&#13;    &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;AAA(bra)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;891,243&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;41,992&#13;    &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Other&#13;    (*)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;253,619&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;17,493&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3,807,547&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;2,253,210&#13;    &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(*)&#13;This category includes current accounts and investment funds in banks whose balances were not significant in 2019. The amount&#13;of R$ 253,066 referring to Banco BV (no classification) was recorded in 2020.&lt;/font&gt;&lt;/p&gt;</ifrs-full:DisclosureOfCreditRiskExplanatory>
    <ifrs-full:DisclosureOfLiquidityRiskExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt; For agreements with floating interest rate, the interest rates used correspond to the base dates above.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; width: 44%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 8%; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 8%; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2022&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 8%; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 8%; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2024&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 8%; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2025&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 8%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2026&#13;    onwards&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 8%; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; white-space: nowrap; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&lt;b&gt;As&#13;    of December 31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; vertical-align: top; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; 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   &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Liabilities&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Borrowings&#13;    and financing&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3,439,199&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,994,506&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;2,019,520&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;2,177,923&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: normal 10pt/110% Times New Roman, Times, Serif"&gt;1,672,201&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;9,828,487&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;21,131,836&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Accounts&#13;    payables to suppliers and contractors&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;263,741&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: normal 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: normal 10pt/110% Times New Roman, Times, Serif"&gt;263,741&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Services&#13;    payable&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;453,750&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: normal 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: normal 10pt/110% Times New Roman, Times, Serif"&gt;453,750&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Public-Private&#13;    Partnership &amp;#8211; PPP&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;404,800&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;405,132&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;405,444&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;350,342&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: normal 10pt/110% Times New Roman, Times, Serif"&gt;333,148&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;4,256,084&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;6,154,950&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; 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    <sbs:SummaryOfCapitalManagementTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Total&#13;capital is calculated as total equity as shown in the statement of the financial position plus net debt.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 50%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 25%; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 25%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019 &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Total&#13;    borrowings and financing (Note 17)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;17,258,624&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;13,244,709&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(-)&#13;    Cash and cash equivalents (Note 7)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(396,401)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,253,210)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(-)&#13;    Financial investments (Note 8)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(3,411,146)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Net&#13;    debt&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;13,451,077&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;10,991,499&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Total&#13;    equity&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;22,793,704&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;21,635,783&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Total&#13;    capital (shareholders + providers of capital)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;36,244,781&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;32,627,282&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Leverage&#13;    ratio&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;37%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;34%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sbs:SummaryOfCapitalManagementTableTextBlock>
    <ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;estimated fair values of financial instruments are as follows:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Financial&#13;assets&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 40%; white-space: nowrap; text-align: center; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 15%; white-space: nowrap; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Carrying&#13;    amount&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 15%; white-space: nowrap; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Fair&#13;    value&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 15%; white-space: nowrap; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Carrying&#13;    amount&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 15%; white-space: nowrap; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Fair&#13;    value&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Cash&#13;    and cash equivalents&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;396,401&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;396,401&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,253,210&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,253,210&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Financial&#13;    investments&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,411,146&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,411,146&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Restricted&#13;    cash&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;35,742&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;35,742&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;26,018&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;26,018&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Trade&#13;    receivables&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,450,986&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,450,986&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,353,027&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,353,027&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Water&#13;    National Agency &amp;#8211; ANA &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;26,463&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;26,463&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;32,466&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;32,466&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Other&#13;    receivables &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;246,110&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;246,110&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;194,178&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;194,178&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory>
    <sbs:SummaryOfFinancialLiabilitiesTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Financial&#13;liabilities&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 45%; white-space: nowrap; text-align: center; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 10%; white-space: nowrap; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Carrying&#13;    amount&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 15%; white-space: nowrap; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Fair&#13;    value&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 15%; white-space: nowrap; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Carrying&#13;    amount&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 15%; white-space: nowrap; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Fair&#13;    value&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 3pt; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: normal 10pt Times New Roman, Times, Serif"&gt;Borrowings&#13;    and financing&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: normal 10pt Times New Roman, Times, Serif"&gt;17,258,624&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: normal 10pt Times New Roman, Times, Serif"&gt;&amp;#160;17,702,649&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: normal 10pt Times New Roman, Times, Serif"&gt;13,244,709&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: normal 10pt Times New Roman, Times, Serif"&gt;13,937,611&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Accounts&#13;    payables to suppliers and contractors&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;263,741&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;263,741&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;369,631&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;369,631&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Services&#13;    payable&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;453,750&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;453,750&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;474,078&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;474,078&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Program&#13;    contract commitments&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;231,480&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;231,480&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;377,253&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;377,253&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Public-Private&#13;    Partnership - PPP&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,175,273&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,175,273&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,293,980&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,293,980&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sbs:SummaryOfFinancialLiabilitiesTableTextBlock>
    <sbs:SummaryOfCashAndCashEquivalentsTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 40%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 30%; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 30%; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019 &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Cash&#13;    and banks&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;74,033&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;176,497&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Cash&#13;    equivalents&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;322,368&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,076,713&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;396,401&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,253,210&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sbs:SummaryOfCashAndCashEquivalentsTableTextBlock>
    <sbs:SummaryOfFinancialInvestmentsTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company has financial investments in CDB, with daily liquidity, which it does not intend to use in the next three months, as shown&#13;below:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; width: 60%; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 40%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Banco&#13;    BV &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;253,066&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Banco&#13;    Ita&amp;#250; S/A &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;354,296&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Banco&#13;    Bradesco S/A &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;506,136&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Banco&#13;    BTG Pactual S/A &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;354,299&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Banco&#13;    do Brasil S/A &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,943,349&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,411,146&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sbs:SummaryOfFinancialInvestmentsTableTextBlock>
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   31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Agreement&#13;    with the S&amp;#227;o Paulo municipal government (i)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;29,599&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;17,068&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; 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   &lt;td style="border-bottom: black 0.75pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;5,871&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;6,705&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;35,742&lt;/font&gt;&lt;/td&gt;&#13; 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                             &lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 5.65pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(i)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Refers&#13;    to the amount deducted from the 7.5% of municipal revenue transferred to the Municipal Fund for Environmental Sanitation and&#13;    Infrastructure, corresponding to eventual amounts unpaid by direct management bodies, foundations and government agencies,&#13;    as established in the agreement entered into with the municipal government of S&amp;#227;o Paulo; and&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 0px; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 14.2pt"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;                                                                        &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 5.65pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(ii)&lt;/font&gt;&lt;/td&gt;&#13; 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    <sbs:SummaryOfFinancialPositionTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 50%; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 25%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 25%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Private&#13;    sector:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;General&#13; 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   &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;378,341&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,062,105&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,883,491&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Government&#13;    entities:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Municipal&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;473,201&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;472,666&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Federal&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,859&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,805&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Agreements&#13;    (iii)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;333,740&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;277,047&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;810,800&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;752,518&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Wholesale&#13;    customers &amp;#8211; Municipal governments: (iv)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; vertical-align: top; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; vertical-align: top; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Mogi&#13;    das Cruzes&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,582&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,278&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;S&amp;#227;o&#13;    Caetano do Sul &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;18,808&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;9,871&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Total&#13;    wholesale customers &amp;#8211; Municipal governments&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;22,390&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;13,149&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Unbilled&#13;    supply&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;713,310&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;745,884&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Subtotal&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,608,605&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,395,042&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Allowance&#13;    for doubtful accounts&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,157,619)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,042,015)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Total&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,450,986&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,353,027&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Current&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,204,029&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,137,752&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Noncurrent&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;246,957&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;215,275&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,450,986&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,353,027&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 28.35pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 36pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(i)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;General&#13;    customers - residential and small and mid-sized companies;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 28.35pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 36pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(ii)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Special&#13;    customers - large consumers, commercial, industries, condominiums and special billing customers (fixed demand agreements,&#13;    industrial waste, wells, among others);&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 28.35pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 36pt; text-align: justify; padding-left: 10pt; text-indent: -10pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(iii)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Agreements&#13;    - installment payments of past-due receivables, plus monetary adjustment and interest, according to the agreements;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 28.35pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 36pt; text-align: justify; padding-left: 10pt; text-indent: -10pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(iv)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Wholesale&#13;    basis customers - municipal governments - This balance refers to invoices issued as a result of services provided to municipalities,&#13;    which are responsible for distributing to, billing and charging final customers.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sbs:SummaryOfFinancialPositionTableTextBlock>
    <sbs:SummaryOfTradeReceivableAllowanceForDoubtfulAccountsTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;b&gt;Allowance&#13;for doubtful accounts &lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; width: 46%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 18%; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 18%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 18%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Balance&#13;    at beginning of the year &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,042,015&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,099,442&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,067,973&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Additions&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;176,776&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;54,064&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;61,315&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Recoveries&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(61,172)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(111,491)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(29,846)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Balance&#13;    at the end of the year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,157,619&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,042,015&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,099,442&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sbs:SummaryOfTradeReceivableAllowanceForDoubtfulAccountsTableTextBlock>
    <sbs:SummaryOfReconciliationOfEstimatedLossesOfIncomeTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 48%; white-space: nowrap; padding-left: 5pt; padding-right: 5pt"&gt;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Reconciliation&#13;                                         of estimated/historical losses&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;b&gt;of&#13;income&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 18%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 17%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 17%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Write-offs&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(329,512)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(179,929)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(184,555)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(Losses)/reversal&#13;    with state entities - related parties&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;290&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(5,597)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,294&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(Losses)&#13;    with private sector / government entities&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(176,776)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(54,064)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(61,315)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(Losses)/reversal&#13;    with wholesale customers&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(29,458)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Recoveries&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;61,172&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;111,491&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;107,307&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Amount&#13;    recorded expense (Note 29) &amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(444,826)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(128,099)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(166,727)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sbs:SummaryOfReconciliationOfEstimatedLossesOfIncomeTableTextBlock>
    <sbs:SummaryOfAccountsReceivableInterestOnCapitalPayableRevenueAndExpensesWithGovernmentTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 56%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 21%; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 23%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Accounts&#13;    receivable&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Current:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Sanitation&#13;    services (i)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;109,078&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;131,851&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Allowance&#13;    for losses (i)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(39,127)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(39,417)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Reimbursement&#13;    for retirement and pension benefits paid (G0):&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&#13;    monthly flow (payments) (ii) and (vi)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;22,726&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;31,584&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&#13;    GESP Agreement &amp;#8211; 2015 (iv)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;75,377&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;68,888&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Total&#13;    current&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;168,054&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;192,906&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Noncurrent:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Agreement&#13;    for the installment payment of sanitation services&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;4,303&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;10,883&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Reimbursement&#13;    of additional retirement and pension benefits paid (G0):&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&#13;    GESP Agreement &amp;#8211; 2015 (iv)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;634,288&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;647,107&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Total&#13;    noncurrent&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;638,591&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;657,990&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Total&#13;    receivables from shareholders&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;806,645&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;850,896&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Assets:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Sanitation&#13;    services&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;74,254&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;103,317&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Reimbursement&#13;    of additional retirement and pension benefits (G0)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;732,391&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;747,579&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;806,645&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;850,896&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Liabilities:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Interest&#13;    on capital payable to related parties&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;116,180&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;401,963&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sbs:SummaryOfAccountsReceivableInterestOnCapitalPayableRevenueAndExpensesWithGovernmentTableTextBlock>
    <sbs:SummaryOfLoanAgreementThroughCreditFacilityTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 70%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 10%; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Revenue&#13;    from sanitation services&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;501,756&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;556,574&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;501,146&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Payments&#13;    received from related parties&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(520,881)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(546,365)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(509,672)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 14.2pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Receipt&#13;    of reimbursement referring to Law 4,819/58&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(173,874)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(152,112)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(173,516)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sbs:SummaryOfLoanAgreementThroughCreditFacilityTableTextBlock>
    <sbs:SummaryOfContractAssetsTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; width: 20%; white-space: nowrap; text-align: center; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 13%; white-space: nowrap; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 13%; white-space: nowrap; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Additions&#13;    (i)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 13%; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Transfers&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 28%; white-space: nowrap; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Transfers&#13;    of works to intangible assets (ii) &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 13%; white-space: nowrap; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020 (iii)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; vertical-align: top; padding-bottom: 1pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&#13;    contract assets &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;7,617,714&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,984,158&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;55,706&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(3,688,414)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;7,969,164&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt/110% Arial, sans-serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 0px; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 18pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 24.55pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(i)&lt;/font&gt;&lt;/td&gt;&#13; 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   &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The largest transfers&#13;    of the period are located in the municipalities of S&amp;#227;o Paulo, Guarulhos, Cotia and Praia Grande, in the amounts of R$&#13;    1,414 million, R$&amp;#160;173 million, R$ 117 million and R$&amp;#160;115 million, respectively. &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt/110% Arial, sans-serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 0px; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 18pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 24.55pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(iii)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The largest works&#13;    are located in the municipalities of S&amp;#227;o Paulo, Praia Grande and S&amp;#227;o Bernardo do Campo, in the amounts of R$ 3,727&#13;    million, R$&amp;#160;527 million and R$&amp;#160;496 million, respectively.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; width: 15%; vertical-align: bottom; white-space: nowrap; text-align: center; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 13%; vertical-align: bottom; white-space: nowrap; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 11%; vertical-align: bottom; white-space: nowrap; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Additions&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 11%; vertical-align: top; padding-left: 5pt; padding-right: 5pt"&gt;&lt;p style="font: 8pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Write-offs&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 8pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 10%; vertical-align: bottom; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Transfers&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 25%; vertical-align: bottom; white-space: nowrap; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Transfers&#13;    of works to intangible assets &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 15%; vertical-align: bottom; white-space: nowrap; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; vertical-align: top; padding-bottom: 1pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; vertical-align: top; padding-bottom: 1pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&#13;    contract assets &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;7,407,948&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,532,283&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(4,910)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;10,710&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(3,328,317)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;7,617,714&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; width: 24%; white-space: nowrap; text-align: center; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 16%; white-space: nowrap; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;January&#13;    1, 2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 16%; white-space: nowrap; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Additions&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 28%; white-space: nowrap; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Transfers&#13;    of works to intangible assets &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 16%; white-space: nowrap; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&#13;    contract assets &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;10,387,715&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,188,943&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(6,168,710)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;7,407,948&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sbs:SummaryOfContractAssetsTableTextBlock>
    <sbs:SummaryOfFinancialPositionDetailsTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&lt;tr style="vertical-align: bottom"&gt;&lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 40%; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 10%; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Cost&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 10%; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Accumulated&#13;    amortization&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 10%; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Net&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 10%; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Cost&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 10%; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Accumulated&#13;    amortization&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 10%; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Net&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Intangible&#13;    right arising from:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Concession&#13;    agreements &amp;#8211; equity value&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;671,904&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(188,129)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;483,775&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;2,066,459&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(571,606)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,494,853&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Concession&#13;    agreements &amp;#8211; economic value &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,446,261&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(711,596)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;734,665&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,334,531&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(621,679)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;712,852&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Program&#13;    contracts &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;23,160,119&lt;/font&gt;&lt;/td&gt;&#13; 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padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;734,665&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Program&#13;    contracts (*)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;13,819,700&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 3pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;303,472&lt;/font&gt;&lt;/td&gt;&#13; 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line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(52,275)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,370,923&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Services&#13;    contracts &amp;#8211; S&amp;#227;o Paulo &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;14,390,763&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;20,940&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,382,656&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; 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white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(56,571)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;42,676&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;32,325,447&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;411,285&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,688,414&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,991&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(16,313)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,006,249)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;34,405,575&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; 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   &lt;td style="border-bottom: black 0.5pt solid; width: 8%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Contract&#13;    renewal&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 8%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Transfer&#13;    to indemnities receivable&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 8%; white-space: nowrap; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Transfer&#13;    of contract assets&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 6%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Transfers&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13; 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text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;48,278&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(42,535)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;70,698&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;29,012,460&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;64,955&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,723,952&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(4,345)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,328,317&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(13,531)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(39,931)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,746,430)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;32,325,447&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(*)&#13;As of December 31, 2019, intangible assets includes leases recognized before December 31, 2018 in accordance with IAS 17 amounting&#13;to R$ 292,824 - (R$ 315,717 as of December 31, 2018 &amp;#8211; R$ R$ 98,077 recognized as concession agreements &amp;#8211; equity value&#13;and R$ 217,640 recognized as program contracts).&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 26%; white-space: nowrap; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 8%; vertical-align: bottom; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2017&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 8%; vertical-align: top; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Transfers&#13;    to contract assets (*)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 8%; vertical-align: bottom; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Additions&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 8%; vertical-align: bottom; white-space: nowrap; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Contract&#13;    renewal&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 8%; vertical-align: bottom; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Transfers&#13;    of works (**)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 8%; vertical-align: bottom; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Transfers&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 8%; vertical-align: bottom; white-space: nowrap; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Write-offs&#13; 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padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; text-align: justify; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Concession&#13;    agreements &amp;#8211; equity value&amp;#160;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;7,141,614&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(1,427,046)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;93&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(1,935,780)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;499,002&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(5,268)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(1,406)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(197,865)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;4,073,344&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; text-align: justify; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Concession&#13;    agreements &amp;#8211; economic value&amp;#160;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,433,937&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(233,361)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 3pt; 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padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(82,439)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,232,009&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; text-align: justify; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Program&#13;    contracts &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;7,595,066&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(2,019,461)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;928,818&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,935,780&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;681,742&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3,011&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(7,616)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(339,411)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;8,777,929&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; text-align: justify; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Program&#13;    contracts &amp;#8211; commitments&amp;#160;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;910,375&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;206,946&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(37,770)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,079,551&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; text-align: justify; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Services&#13;    contracts &amp;#8211; S&amp;#227;o Paulo &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;15,917,015&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(6,707,847)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3,724&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;4,818,734&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;12&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(14,813)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(625,373)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;13,391,452&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-top: 2.4pt; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Software&#13;    license of use&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;468,125&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;4,774&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;54,790&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;686&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(70,200)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;458,175&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;33,466,132&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(10,387,715)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,144,728&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;6,168,710&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,471)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(24,866)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,353,058)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;29,012,460&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(*)&#13;Work in progress transferred to contract assets due to adoption of IFRS 15, as of January 1, 2018, as described in Note 4.1.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(**)&#13;Work in progress transferred from contract assets to intangible assets.&lt;/font&gt;&lt;/p&gt;</sbs:SumamryOfChangesInIntangibleAssetsTableTextBlock>
    <sbs:SummaryOfLiabilitiesAssumedTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;obligations assumed by the Company as of December 31, 2020 and 2019 are shown in the table below:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: black 0.5pt solid; vertical-align: top; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: black 0.5pt solid; vertical-align: top; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 22%; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 13%; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Current&#13;    liabilities&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 13%; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Noncurrent&#13;    liabilities&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 13%; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total&#13;    liabilities&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 13%; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Current&#13;    liabilities&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 13%; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Noncurrent&#13;    liabilities&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 13%; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total&#13;    liabilities&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Alto&#13;    Tiet&amp;#234;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;59,429&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;149,726&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;209,155&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;44,003&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;208,217&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;252,220&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;S&amp;#227;o&#13;    Louren&amp;#231;o&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;70,778&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,895,340&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,966,118&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;66,288&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,975,472&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,041,760&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;130,207&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3,045,066&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3,175,273&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;110,291&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3,183,689&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3,293,980&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sbs:SummaryOfLiabilitiesAssumedTableTextBlock>
    <sbs:SummaryOfRightOfUseTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;Details&#13;of right of use asset are as follows:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; width: 53%; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt; background-color: white"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;&lt;b&gt;Nature&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; vertical-align: bottom; white-space: nowrap; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; width: 23%; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt; background-color: white"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; width: 23%; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt; background-color: white"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;Leases&#13;    - Contract Assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;276,893&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;276,893&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;Leases&#13;    - Concession Agreements and Program Contracts&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify; padding-left: 14.2pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;Cost&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;405,426&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;405,426&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Accumulated&#13;    amortization&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;(135,865)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; vertical-align: bottom; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;(112,602)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;(=)&#13;    Net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;269,561&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;292,824&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;Other&#13;    assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify; padding-left: 14.2pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;Vehicles&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;115,208&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;91,709&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify; padding-left: 14.2pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;Properties&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;15,508&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;13,309&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify; padding-left: 14.2pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;Equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;4,541&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;3,801&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify; padding-left: 14.2pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;Other&#13;    assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;6,525&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;4,414&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify; padding-left: 14.2pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;Accumulated&#13;    amortization&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;(99,106)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; vertical-align: bottom; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;(42,535)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;(=)&#13;    Net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;42,676&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; vertical-align: bottom; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;70,698&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;Right&#13;    of use&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; vertical-align: bottom; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;589,130&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; vertical-align: bottom; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;640,415&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sbs:SummaryOfRightOfUseTableTextBlock>
    <sbs:SummaryOfIncomeStatementImpactTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;table below shows the impact in the income statements:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr&gt;&#13;    &lt;td colspan="3" style="border-bottom: black 0.5pt solid; text-align: center; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Impact&#13;    in the income statement&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 49%; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 25%; text-align: center; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 26%; text-align: center; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Right-of-use&#13;    amortization&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(79,834)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(65,413)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Financial&#13;    result &amp;#8211; interest expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(62,956)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(54,791)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Short-term&#13;    and low-value lease expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(13,845)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(51,855)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Decrease&#13;    of the income of the year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(156,635)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(172,059)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sbs:SummaryOfIncomeStatementImpactTableTextBlock>
    <sbs:SummaryOfPropertyPlantAndEquipmentTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&lt;tr style="vertical-align: bottom"&gt;&lt;td style="white-space: nowrap; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="4" style="border-bottom: black 0.5pt solid; white-space: nowrap; padding-left: 3pt; padding-right: 3pt; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="4" style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: center; padding-left: 3pt; padding-right: 3pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="width: 30%; vertical-align: bottom; white-space: nowrap; text-align: center; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 6%; vertical-align: bottom; white-space: nowrap; text-align: center; padding-left: 3pt; padding-right: 3pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Cost&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 11%; vertical-align: bottom; white-space: nowrap; text-align: center; padding-left: 3pt; padding-right: 3pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Accumulated&#13;    depreciation&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 6%; vertical-align: bottom; white-space: nowrap; text-align: center; padding-left: 3pt; padding-right: 3pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Net&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 11%; vertical-align: top; text-align: center; padding-left: 3pt; padding-right: 3pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Depreciation&#13;    average rate&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 6%; vertical-align: bottom; white-space: nowrap; text-align: center; padding-left: 3pt; padding-right: 3pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Cost&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 11%; vertical-align: bottom; white-space: nowrap; text-align: center; padding-left: 3pt; padding-right: 3pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Accumulated&#13;    depreciation&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 6%; vertical-align: bottom; text-align: center; padding-left: 3pt; padding-right: 3pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Net&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 13%; vertical-align: bottom; white-space: nowrap; text-align: center; padding-left: 3pt; padding-right: 3pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Depreciation&#13;    average rate&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Land&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;94,213&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;94,213&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;92,962&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;92,962&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 9pt/110% Univers, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 3pt; padding-right: 3pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Buildings&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;86,860&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(41,513)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;45,347&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;2.1%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;82,143&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(40,438)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;41,705&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;2.1%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;372,103&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(271,087)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;101,016&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;14.8%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;402,850&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(250,577)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;152,273&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;16.3%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Transportation&#13;    equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;10,319&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(7,350)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;2,969&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;9.9%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;8,946&lt;/font&gt;&lt;/td&gt;&#13; 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text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;31,232&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(13,813)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;17,419&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;6.7%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;31,365&lt;/font&gt;&lt;/td&gt;&#13; 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text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;7,618&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(331)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;7,287&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;4.9%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;7,559&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; 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   &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(334,094)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;268,251&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;11.2%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;625,825&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(311,432)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;314,393&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;12.5%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sbs:SummaryOfPropertyPlantAndEquipmentTableTextBlock>
    <sbs:SummaryOfChangesInPropertyPlantAndEquipmentTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&lt;tr style="vertical-align: bottom"&gt;&lt;td style="width: 34%; white-space: nowrap; padding-bottom: 1pt; text-align: center; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 11%; white-space: nowrap; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 11%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Additions&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13; 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background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Land&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;92,962&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,251&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;94,213&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 9pt Univers, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Buildings&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;41,705&lt;/font&gt;&lt;/td&gt;&#13; 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background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;152,273&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;26,055&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(49,188)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(174)&lt;/font&gt;&lt;/td&gt;&#13; 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background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Funiture&#13;    and fixtures&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;18,219&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;4,087&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(3,712)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(103)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,072)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;17,419&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;Other&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;7,250&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; 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text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;International&#13;    Bank of Reconstruction and Development -BIRDs 7662 e 8906 &amp;#8211; US$82,792 thousand (US$88,871 thousand in December 2019)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;31,594&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;393,949&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;425,543&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;24,505&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;330,898&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;355,403&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;Eurobonds&#13;    &amp;#8211; (US$350,000 thousand in December 2019)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,409,921&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,409,921&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;JICA&#13;    15 &amp;#8211; &amp;#165;10,371,870 thousand (&amp;#165;11,524,300 thousand in December 2019)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;58,117&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;464,936&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;523,053&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;42,813&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;385,315&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;428,128&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;JICA&#13;    18 &amp;#8211; &amp;#165;9,325,440 thousand (&amp;#165;10,361,600 thousand in December 2019)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;52,253&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;417,846&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;470,099&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;38,493&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;346,237&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;384,730&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;JICA&#13;    17 &amp;#8211; &amp;#165;3,349,203 thousand (&amp;#165;2,830,420 thousand in December 2019)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;11,260&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;156,738&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;167,998&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;12,466&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;91,845&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;104,311&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;JICA&#13;    19 &amp;#8211; &amp;#165;29,923,047 thousand (&amp;#165;31,736,565 thousand in December 2019)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;91,456&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,415,683&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,507,139&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;67,372&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,109,644&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,177,016&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;BID&#13;    1983AB &amp;#8211; US$23,077 thousand (US$40,769 thousand in December 2019)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;39,975&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;78,943&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;118,918&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;71,312&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;91,521&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;162,833&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;Interest&#13;    and charges&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;21,577&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;21,577&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;44,967&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;44,967&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total&#13;    in foreign currency&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;359,644&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,188,218&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,547,862&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,881,900&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;4,476,898&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;6,358,798&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total&#13;    borrowings and financing&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,034,449&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;14,224,175&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;17,258,624&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,859,843&lt;/font&gt;&lt;/td&gt;&#13; 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   &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;359,644&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;338,067&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;337,060&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;298,092&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; 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text-align: justify; padding-top: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;Overall&#13;    Total&lt;/i&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,034,449&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,509,694&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,588,829&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,779,870&lt;/font&gt;&lt;/td&gt;&#13; 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   &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;823&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;JICA&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,106,908&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; 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   &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;189&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,684,321&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;BID&#13;    1983AB&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;163,864&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; 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width: 5%; white-space: nowrap; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 5%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Addition&#13;    as per IFRS 16&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 5%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Funding&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 5%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Borrowing&#13;    costs&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 6%; text-align: center; 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white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(10,338)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(71,141)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;9,111&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;870&lt;/font&gt;&lt;/td&gt;&#13; 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white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(261,013)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(714,236)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;183,209&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;70,058&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;5,049&lt;/font&gt;&lt;/td&gt;&#13; 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white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,808,587&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(15,199)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;280,526&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;59,306&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(737,326)&lt;/font&gt;&lt;/td&gt;&#13; 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background-color: white"&gt;&#13;    &lt;td colspan="13" style="padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;/p&gt;&#13;                                                                                &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(*) The amount presented in Funding for Leasing (IFRS 16) includes R$ 64,955 referring to the initial adoption of the standard on January 1, 2019.&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 76%; white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13; 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   &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(35,207)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(268,508)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;28,862&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;4,454&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,627&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;292,872&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Eurobonds&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,158,642&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;198,380&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(97,952)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;85,072&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;13,448&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;822&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,358,412&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;JICA&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,700,448&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;80,196&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(191)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;329,638&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;6,787&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(33,519)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(82,608)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;33,992&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,209&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;176&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,036,128&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;BID&#13;    1983AB&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;270,470&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;39,241&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(11,060)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(85,306)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;9,681&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,488&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,078&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;225,592&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;TOTAL&#13;    IN FOREIGN CURRENCY&lt;/i&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;5,672,821&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;564,886&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,556)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;915,889&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;63,457&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(240,736)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(566,942)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;191,462&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;64,521&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;6,607&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;6,669,409&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;Overall&#13;    Total &lt;/i&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;12,100,966&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,640,130&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(5,577)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;982,072&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;73,824&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(732,048)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,678,748)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;563,902&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;198,061&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;10,214&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;13,152,796&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 7pt Georgia, Times, Serif; margin: 0pt 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;(*)&#13;amount related to accrued interest which as part of the contract assets.&lt;/font&gt;&lt;/p&gt;</sbs:SummaryOfChangesInBorrowingsTableTextBlock>
    <sbs:SummaryOfFundingTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;On&#13;April 2020, the 25&lt;sup&gt;th &lt;/sup&gt;issue debentures was carried out, in the amount of R$ 1,450,000, as follows:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 35%; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 21%; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Value&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 21%; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Maturity&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 23%; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Remuneration&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Single&#13;    series&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;R$&#13;    1,450,000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;10/2021&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;CDI&#13;    + 3.3 p.a.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;On&#13;July 2020, the 26&lt;sup&gt;th&lt;/sup&gt; issue debentures was carried out, in the amount of R$ 1,045,000, as follows:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 34%; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 21%; text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Value&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 21%; text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Maturity&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 24%; text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Remuneration&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Series&#13;    1&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;R$&#13;    600,000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;07/2027&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;IPCA+&#13;    4.65% p.a.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Series&#13;    2&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;R$&#13;    445,000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;07/2030&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;IPCA+&#13;    4.95% p.a.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;On&#13;December 2020, the 27&lt;sup&gt;th&lt;/sup&gt; issue debentures was carried out, in the amount of R$ 1,000,000, as follows:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 34%; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 21%; text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Value&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 21%; text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Maturity&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 24%; text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Remuneration&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Series&#13;    1&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;R$&#13;    300,000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;12/2023&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;CDI+&#13;    1,60 p.a.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Series&#13;    2&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;R$&#13;    400,000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;12/2025&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;CDI+&#13;    1,80 p.a.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Series&#13;    3&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;R$&#13;    300,000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;12/2027&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;CDI+&#13;    2,25 p.a.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sbs:SummaryOfFundingTableTextBlock>
    <sbs:SummaryOfRestrictiveCovenantsRatiosTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;table below shows the more restrictive covenants ratios as of December 31, 2020.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 62%; text-align: center; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 38%; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Restrictive&#13;    Ratios&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Adjusted&#13;    EBITDA / Adjusted Financial Expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Equal&#13;    to or higher than 2.80&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Adjusted&#13;    Net Debt / Adjusted EBITDA&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Equal&#13;    to or lower than 3.80&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Adjusted&#13;    Total Debt / Adjusted EBITDA&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Lower&#13;    than 3.65&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Other&#13;    Onerous Debt&lt;sup&gt;(1) &lt;/sup&gt;/ Adjusted EBITDA&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Equal&#13;    to or lower than 1.30&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Adjusted&#13;    Current Ratio&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Higher&#13;    than 1.00&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;EBITDA&#13;    / Paid Financial Expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Equal&#13;    to or higher than 2.35&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Net&#13;    Debt / Adjusted EBITDA&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Equal&#13;    to or lower than 3.50&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td colspan="2" style="padding-bottom: 1pt; text-align: justify; padding-top: 6pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(1)&amp;#160;&amp;#160;&amp;#160;&amp;#8220;Other&#13;    Onerous Debts&amp;#8221; correspond to the sum of pension obligations and health care plan, installment payment of tax debts and&#13;    installment payment of debts with the electricity supplier.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sbs:SummaryOfRestrictiveCovenantsRatiosTableTextBlock>
    <sbs:SummaryOfBorrowingsAndFinancingCreditLimitedTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&lt;tr&gt;&lt;td style="border-bottom: black 1pt solid; width: 74%; vertical-align: bottom; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&lt;b&gt;Agent&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; vertical-align: top; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; width: 25%; vertical-align: bottom; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(in&#13;    millions of reais (*))&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="vertical-align: bottom; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Brazilian&#13;    Federal Savings Bank&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,485&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="vertical-align: bottom; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Brazilian&#13;    Development Bank &amp;#8211; BNDES&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;708&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="vertical-align: bottom; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Japan&#13;    International Cooperation Agency &amp;#8211; JICA&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;85&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="vertical-align: bottom; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Inter-American&#13;    Development Bank &amp;#8211; BID&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,506&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="vertical-align: bottom; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;International&#13;    Bank for Reconstruction and Development - IBRD&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,296&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="vertical-align: bottom; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Other&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;51&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="vertical-align: bottom; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&lt;b&gt;TOTAL&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&lt;b&gt;5,131&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(*)&#13;Brazilian Central Bank&amp;#8217;s exchange sell rate as of December 30, 2020 (US$&amp;#160;1.00 = R$ 5.1967; &amp;#165;&amp;#160;1.00 = R$ 0.05043).&lt;/font&gt;&lt;/p&gt;</sbs:SummaryOfBorrowingsAndFinancingCreditLimitedTableTextBlock>
    <sbs:ScheduleOfBidInvestwasRaisedTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;On&#13;December 2020, BID INVEST was raised, in the amount of R$ 950,000, as follows:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 38%; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 16%; text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Value&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 23%; text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Maturity&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 23%; text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Remuneration&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Tranche&#13;    &amp;#8211; Medium Term&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;R$&#13;    442,000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;08/2029&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;CDI+&#13;    1.90 p.a.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Tranche&#13;    - Long Term&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;R$&#13;    508,000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;08/2034&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;CDI+&#13;    2.70 p.a.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sbs:ScheduleOfBidInvestwasRaisedTableTextBlock>
    <sbs:SummaryOfCurrentTaxAssetsTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse"&gt;&lt;tr style="vertical-align: bottom"&gt;&lt;td style="font-family: Arial, Helvetica, Sans-Serif; width: 56%; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 21%; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 23%; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/110% Frutiger Light; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&lt;b&gt;Recoverable&#13;    taxes&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Frutiger Light; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Income&#13;    tax and social contribution&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;136,436&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Withholding&#13;    income tax (IRRF) on financial investments&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;4,391&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,359&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Other&#13;    federal taxes&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;18,281&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,471&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;22,672&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;141,266&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sbs:SummaryOfCurrentTaxAssetsTableTextBlock>
    <sbs:SummaryOfCurrentTaxLiabilitiesTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse"&gt;&lt;tr style="vertical-align: bottom"&gt;&lt;td style="font-family: Arial, Helvetica, Sans-Serif; width: 44%; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 28%; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 28%; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&lt;b&gt;Taxes&#13;    and contributions payable&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Income&#13;    tax and social contribution&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;69,041&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Cofins&#13;    and Pasep&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;92,601&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;94,027&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;INSS&#13;    (social security contribution)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;37,599&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;39,404&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;IRRF&#13;    (withholding income tax)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;21,287&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;69,932&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Other&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;45,291&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;46,955&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;266,819&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;250,318&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sbs:SummaryOfCurrentTaxLiabilitiesTableTextBlock>
    <sbs:SummaryOfDeferredTaxesTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&lt;tr style="vertical-align: bottom"&gt;&lt;td style="width: 54%; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 23%; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 23%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Deferred&#13;    income tax assets &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Provisions&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt; text-indent: -2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;436,445&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt; text-indent: -2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;366,673&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Frutiger Light; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Pension&#13;    obligations - G1&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;154,498&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;157,998&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Donations&#13;    of underlying asset on concession agreements&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;50,142&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;51,818&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Credit&#13;    losses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;155,719&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;145,622&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Other&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;134,932&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;183,147&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Total&#13;    deferred tax assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;931,736&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;905,258&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Deferred&#13;    income tax liabilities&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Temporary&#13;    difference on concession of intangible asset&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(388,675)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(408,732)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Capitalization&#13;    of borrowing costs&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(390,211)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(409,236)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Profit&#13;    on supply to government entities&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(356,513)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(372,289)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Actuarial&#13;    gain/loss &amp;#8211; G1 Plan &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(48,979)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(54,222)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Construction&#13;    margin&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(48,843)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(83,399)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Borrowing&#13;    costs&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(19,231)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(11,376)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Total&#13;    deferred tax liabilities&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,252,452)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,339,254)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Deferred&#13;    tax assets (liabilities), net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(320,716)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(433,996)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sbs:SummaryOfDeferredTaxesTableTextBlock>
    <sbs:SummaryOfRealizationOfDeferredTaxesTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&lt;tr style="vertical-align: bottom"&gt;&lt;td style="width: 44%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 28%; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 28%; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Deferred&#13;    income tax assets &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;to&#13;    be realized within 12 months&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt; text-indent: -2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;263,580&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt; text-indent: -2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;189,740&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Frutiger Light; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;to&#13;    be realized after one year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;668,156&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;715,518&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Total&#13;    deferred tax asset&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;931,736&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;905,258&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Deferred&#13;    income tax liabilities&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;to&#13;    be realized within 12 months&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt; text-indent: -2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(31,388)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt; text-indent: -2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(35,954)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Frutiger Light; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;to&#13;    be realized after one year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,221,064)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,303,300)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Total&#13;    deferred tax liabilities&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,252,452)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,339,254)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Deferred&#13;    tax liability&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(320,716)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(433,996)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sbs:SummaryOfRealizationOfDeferredTaxesTableTextBlock>
    <sbs:SummaryOfChangesInDeferredTaxesTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;td style="font: 10pt/110% Times New Roman, Times, Serif; width: 46%; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&lt;b&gt;Deferred&#13;    income tax assets&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 18%; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, &lt;br /&gt;2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 18%; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Net&#13;    change&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 18%; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, &lt;br /&gt;2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Provisions&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;366,673&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;69,772&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt; text-indent: -2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;436,445&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Pension&#13;    obligations - G1&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;157,998&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(3,500)&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;154,498&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Donations&#13;    of underlying asset on concession agreements&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;51,818&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(1,676)&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;50,142&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Credit&#13;    losses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;145,622&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;10,097&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;155,719&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Other&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;183,147&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(48,215)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;134,932&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;905,258&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;26,478&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;931,736&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&lt;b&gt;Deferred&#13;    income tax liabilities&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Temporary&#13;    difference on concession of intangible asset&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(408,732)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;20,057&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(388,675)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Capitalization&#13;    of borrowing costs&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(409,236)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;19,025&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(390,211)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Profit&#13;    on supply to governmental entities&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(372,289)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;15,776&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(356,513)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Actuarial&#13;    (gain)/loss &amp;#8211; G1&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(54,222)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;5,243&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(48,979)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Construction&#13;    margin&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(83,399)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;34,556&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(48,843)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Borrowing&#13;    costs&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(11,376)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(7,855)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(19,231)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,339,254)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;86,802&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,252,452)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Deferred&#13;    tax liabilities, net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(433,996)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;113,280&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(320,716)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; width: 46%; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&lt;b&gt;Deferred&#13;    income tax assets&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 18%; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;                                         31, &lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2018&lt;/b&gt;&lt;/font&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 18%; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Net&#13;                                         &lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;change&#13;&lt;/b&gt;&lt;/font&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 18%; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;                                         31,&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2019&lt;/b&gt;&lt;/font&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Provisions&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;337,833&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;28,840&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt; text-indent: -2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;366,673&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Pension&#13;    obligations - G1&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;157,044&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;954&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;157,998&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Donations&#13;    of underlying asset on concession agreements&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;54,131&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(2,313)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;51,818&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Credit&#13;    losses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;197,920&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(52,298)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;145,622&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Other&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;186,887&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(3,740)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;183,147&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;933,815&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(28,557)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;905,258&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&lt;b&gt;Deferred&#13;    income tax liabilities&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Temporary&#13;    difference on concession of intangible asset&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(433,842)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;25,110&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(408,732)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Capitalization&#13;    of borrowing costs&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(420,978)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;11,742&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(409,236)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Profit&#13;    on supply to governmental entities&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(206,978)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(165,311)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(372,289)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Actuarial&#13;    (gain)/loss &amp;#8211; G1&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(36,430)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(17,792)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(54,222)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Construction&#13;    margin&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(86,164)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;2,765&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(83,399)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Borrowing&#13;    costs&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(10,665)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(711)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(11,376)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,195,057)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(144,197)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,339,254)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Deferred&#13;    tax assets (liabilities), net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(261,242)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(172,754)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(433,996)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; width: 46%; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&lt;b&gt;Deferred&#13;    income tax assets&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 18%; padding-left: 5pt; padding-right: 5pt"&gt;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;31, &lt;/b&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2017&lt;/b&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 18%; padding-left: 5pt; padding-right: 5pt"&gt;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Net&#13;                                         &lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&amp;#160;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;change&#13;&lt;/b&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 18%; padding-left: 5pt; padding-right: 5pt"&gt;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;                                         31,&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2018&lt;/b&gt;&lt;/font&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Provisions&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;482,863&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(145,030)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt; text-indent: -2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;337,833&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Pension&#13;    obligations - G1&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;165,503&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(8,459)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;157,044&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Donations&#13;    of underlying asset on concession agreements&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;55,112&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(981)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;54,131&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Credit&#13;    losses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;199,063&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(1,143)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;197,920&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Other&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;151,562&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;35,325&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;186,887&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,054,103&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(120,288)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;933,815&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&lt;b&gt;Deferred&#13;    income tax liabilities&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Temporary&#13;    difference on concession of intangible asset&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(460,177)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;26,335&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(433,842)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Capitalization&#13;    of borrowing costs&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(415,379)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(5,599)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(420,978)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Profit&#13;    on supply to governmental entities&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(76,705)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(130,273)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(206,978)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Actuarial&#13;    (gain)/loss &amp;#8211; G1&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(36,538)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;108&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(36,430)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Construction&#13;    margin&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(88,947)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;2,783&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(86,164)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Borrowing&#13;    costs&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(13,111)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,446&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(10,665)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,090,857)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(104,200)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,195,057)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Deferred&#13;    tax assets (liabilities), net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(36,754)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(224,488)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(261,242)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;td style="font: 10pt/110% Times New Roman, Times, Serif; width: 53%; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 15%; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;b&gt;December 31,&amp;#160;2020&amp;#160;&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 15%; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;b&gt;December 31, &lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;b&gt;&amp;#160;2019&amp;#160;&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 15%; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;b&gt;December 31, &lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;b&gt;&amp;#160;2018&amp;#160;&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;Opening balance &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;(433,996)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;(261,242)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;(36,754)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;Net change in the year:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;&amp;#160;- corresponding entry to the income statement &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;108,037&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;(154,962)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;(224,596)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;&amp;#160;- corresponding entry to valuation adjustments to equity (Note 21 (b))&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;5,243&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;(17,792)&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;108&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;Total net change&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;113,280&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;(172,754)&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"&gt;(224,488)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;Closing balance &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;(320,716)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;(433,996)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;(261,242)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sbs:SummaryOfChangesInDeferredTaxesTableTextBlock>
    <sbs:SummaryOfReconciliationOfEffectiveTaxRateTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&lt;tr style="vertical-align: bottom"&gt;&lt;td style="width: 48%; white-space: nowrap; text-align: justify; font-size: 11pt; line-height: 110%; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 18%; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 17%; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 17%; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Profit&#13;    before income taxes&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,326,002&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;4,677,942&lt;/font&gt;&lt;/td&gt;&#13; 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    <sbs:SummaryOfChangesInProvisionsTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 34%; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3pt; width: 11%; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3pt; width: 11%; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Additional&#13;    provisions&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3pt; width: 11%; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Interest&#13;    and inflation adjustment&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3pt; width: 11%; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Use&#13;    of the accrual&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%; padding-left: 3pt; padding-right: 3pt"&gt;&lt;p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Amounts&#13;                                         not used&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(reversal)&lt;/b&gt;&lt;/font&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%; padding-left: 3pt; padding-right: 3pt"&gt;&lt;p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;31,&lt;/b&gt;&lt;/font&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2020&lt;/b&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Customer&#13;    claims (i)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;253,665&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;16,465&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;19,638&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(78,640)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(50,423)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;160,705&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Supplier&#13;    claims&amp;#160;&amp;#160;(ii)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;153,654&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;149,566&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;201,259&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(68,801)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(24,944)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;410,734&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Other&#13;    civil claims (iii)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;93,910&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;15,944&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;11,109&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(23,009)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(11,871)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;86,083&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Tax&#13;    claims (iv)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;59,143&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;4,333&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,737&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,875)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(4,660)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;59,678&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Labor&#13;    claims (v)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;325,129&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;61,782&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;35,541&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(61,039)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(44,533)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;316,880&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Environmental&#13;    claims (vi)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;192,950&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;35,392&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;27,718&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(6,478)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;249,582&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Subtotal&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,078,451&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;283,482&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;298,002&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(233,364)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(142,909)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,283,662&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Escrow&#13;    deposits&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(42,643)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(12,907)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,225)&lt;/font&gt;&lt;/td&gt;&#13; 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text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,035,808&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;270,575&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;295,777&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(214,689)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(135,169)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,252,302&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 34%; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3pt; width: 11%; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3pt; width: 11%; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Additional&#13;    provisions&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3pt; width: 11%; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Interest&#13;    and inflation adjustment&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3pt; width: 11%; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Use&#13;    of the accrual&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%; padding-left: 3pt; padding-right: 3pt"&gt;&lt;p style="font: 9pt/110% Georgia, Times, Serif; 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padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Supplier&#13;    claims&amp;#160;&amp;#160;(ii)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;332,037&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;36,100&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;21,161&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(308,253)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(13,060)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;67,985&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Other&#13;    civil claims (iii)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;114,544&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;22,578&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;12,939&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(16,146)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(35,613)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;98,302&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Tax&#13;    claims (iv)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;77,100&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;10,763&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;4,157&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,490)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(26,195)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;63,335&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Labor&#13;    claims (v)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;299,842&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;83,499&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;32,290&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(44,900)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(67,796)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;302,935&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Environmental&#13;    claims (vi)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;160,446&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;33,392&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;18,294&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(115)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(41,598)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;170,419&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Subtotal&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,422,588&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;216,064&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;129,590&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(513,325)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(261,292)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;993,625&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Escrow&#13;    deposits&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(344,384)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(53,205)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(5,533)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;269,248&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;33,111&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(100,763)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,078,204&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;162,859&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;124,057&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(244,077)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(228,181)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;892,862&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</sbs:SummaryOfChangesInProvisionsTableTextBlock>
    <sbs:SummaryOfLawsuitsDeemedAsContingentLiabilitiesTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Contingent liabilities, net of escrow deposits, are represented as follows:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 54%; white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.75pt solid; padding-right: 3pt; width: 23%; white-space: nowrap; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.75pt solid; padding-right: 3pt; width: 23%; white-space: nowrap; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Customer&#13;    claims (i)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;110,508&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;86,061&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Supplier&#13;    claims&amp;#160;&amp;#160;(ii)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,350,308&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,986,736&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Other&#13;    civil claims (iii)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;758,800&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;679,623&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Tax&#13;    claims (iv)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,253,636&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,184,811&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Labor&#13;    claims (v)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,005,648&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;631,364&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Environmental&#13;    claims (vi)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.75pt solid; padding-right: 3pt; vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;5,981,837&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.75pt solid; padding-right: 3pt; white-space: nowrap; text-align: right; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;4,864,894&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double; padding-right: 3pt; vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;10,460,737&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double; padding-right: 3pt; white-space: nowrap; text-align: right; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;9,433,489&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</sbs:SummaryOfLawsuitsDeemedAsContingentLiabilitiesTableTextBlock>
    <sbs:SummaryOfPensionPlanBenefitsTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse"&gt;&lt;tr style="vertical-align: bottom"&gt;&lt;td style="white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: black 0.5pt solid; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: black 0.5pt solid; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; width: 40%; white-space: nowrap; padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 10%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G1&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 10%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G0&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 10%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 10%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G1&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 10%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G0&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 10%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Present&#13;    value of the defined benefit obligations&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(3,112,980)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,549,541)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(5,662,521)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(3,067,094)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(3,046,255)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(6,113,349)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Fair&#13;    value of the plan&amp;#8217;s assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,793,927&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,793,927&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,752,417&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,752,417&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Total&#13;    pension plan liabilities (deficit)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(319,053)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,549,541)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,868,594)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(314,677)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(3,046,255)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(3,360,932)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sbs:SummaryOfPensionPlanBenefitsTableTextBlock>
    <sbs:SummaryOfReconciliationOfDefinedBenefitObligationsTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&lt;tr style="vertical-align: bottom"&gt;&lt;td style="white-space: nowrap; padding-bottom: 2.4pt; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: center; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: center; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 40%; white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 10%; white-space: nowrap; text-align: center; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G1&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 10%; white-space: nowrap; text-align: center; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G0&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 10%; text-align: center; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 10%; white-space: nowrap; text-align: center; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G1&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 10%; white-space: nowrap; text-align: center; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G0&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 10%; text-align: center; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13; 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   &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Defined&#13;    benefit obligation, beginning of the year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(3,067,094)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(3,046,255)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(6,113,349)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(2,532,338)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(2,606,107)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(5,138,445)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Current&#13;    service cost&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(40,404)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(40,404)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(47,001)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(227,367)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(274,368)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Interest&#13;    costs&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(208,485)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(206,262)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(414,747)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(224,429)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(224,429)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Actuarial&#13;    (gains)/losses recorded as other comprehensive income&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;64,637&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;521,331&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;585,968&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(392,876)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(397,597)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(790,473)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Benefits&#13;    paid&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;138,366&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;181,645&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;320,011&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;129,550&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;184,816&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;314,366&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Defined&#13;    benefit obligation, end of the year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(3,112,980)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(2,549,541)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(5,662,521)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(3,067,094)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(3,046,255)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(6,113,349)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Plan&amp;#8217;s&#13;    assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Fair&#13;    value of the plan&amp;#8217;s assets, beginning of the year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;2,752,417&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;2,752,417&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;2,168,436&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;2,168,436&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Expected&#13;    return of the plan&amp;#8217;s assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;187,317&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;187,317&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;192,965&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;192,965&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Company&amp;#8217;s&#13;    contributions&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;36,010&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;36,010&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;36,968&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;36,968&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Participant&amp;#8217;s&#13;    contributions&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;36,608&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;36,608&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;38,391&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;38,391&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Benefits&#13;    paid&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(138,366)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(138,366)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(129,549)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(129,549)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Actuarial&#13;    gains/(losses) recorded as other comprehensive income&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(80,059)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(80,059)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;445,206&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;445,206&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Fair&#13;    value of the plan&amp;#8217;s assets, end of the year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,793,927&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,793,927&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,752,417&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,752,417&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 2.4pt; padding-top: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&#13;    pension plan liabilities (deficit)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(319,053)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,549,541)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,868,594)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(314,677)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(3,046,255)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(3,360,932)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sbs:SummaryOfReconciliationOfDefinedBenefitObligationsTableTextBlock>
    <sbs:SummaryOfGainsLossesDueToChangesInAssumptionsTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&lt;tr style="vertical-align: bottom"&gt;&lt;td style="padding-bottom: 1pt; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: black 0.5pt solid; text-align: center; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: black 0.5pt solid; text-align: center; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: black 0.5pt solid; text-align: center; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 37%; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 7%; text-align: center; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G1&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 7%; text-align: center; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G0&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 7%; text-align: center; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 7%; text-align: center; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G1&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 7%; text-align: center; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G0&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 7%; text-align: center; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 7%; text-align: center; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G1&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 7%; text-align: center; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G0&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 7%; text-align: center; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-bottom: 1pt; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-bottom: 2pt; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Actuarial&#13;    gains/(losses) on obligations&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;64,637&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;521,331&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;585,968&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(392,876)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(397,597)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(790,473)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(114,188)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(10,783)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(124,971)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 2pt; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Actuarial&#13;    gains/(losses) recorded as other comprehensive income&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 2pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(80,059)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 2pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 2pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(80,059)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 2pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;445,206&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 2pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 2pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;445,206&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 2pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;113,869&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 2pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 2pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;113,869&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-bottom: 2pt; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&#13;    gains/(losses)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(15,422)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;521,331&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;505,909&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;52,330&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(397,597)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(345,267)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(319)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(10,783)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(11,102)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 2pt; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Deferred&#13;    income tax and social contribution &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 2pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;5,243&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 2pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 2pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;5,243&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 2pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(17,792)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 2pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 2pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(17,792)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 2pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;108&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 2pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 2pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;108&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-bottom: 2pt; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Equity&#13;    valuation adjustments&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 2pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(10,179)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 2pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;521,331&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 2pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;511,152&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 2pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;34,538&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 2pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(397,597)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 2pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(363,059)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 2pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(211)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 2pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(10,783)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 2pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(10,994)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sbs:SummaryOfGainsLossesDueToChangesInAssumptionsTableTextBlock>
    <sbs:SummaryOfAmountsRecognizedInIncomeStatementTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&lt;tr style="vertical-align: bottom"&gt;&lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: center; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: black 0.5pt solid; text-align: center; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: black 0.5pt solid; text-align: center; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: black 0.5pt solid; text-align: center; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 37%; white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 7%; text-align: center; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G1&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 7%; text-align: center; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G0&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 7%; text-align: center; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 7%; text-align: center; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G1&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 7%; text-align: center; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G0&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 7%; text-align: center; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 7%; text-align: center; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G1&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 7%; text-align: center; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G0&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 7%; text-align: center; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Cost&#13;    of service, net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;4,608&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;4,608&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;8,609&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;227,367&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;235,976&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(22,431)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;232,248&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;209,817&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Interest&#13;    cost rates&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;208,485&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;206,262&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;414,747&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;224,429&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;224,429&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;213,201&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;213,201&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Expected&#13;    return on the plan&amp;#8217;s assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(187,317)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(187,317)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(192,965)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(192,965)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(179,449)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(179,449)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Amount&#13;    received from State of S&amp;#227;o Paulo (undisputed)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(95,452)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(95,452)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(97,300)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(97,300)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(96,282)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(96,282)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; padding-top: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&#13;    expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double; text-align: right; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;25,776&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double; text-align: right; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;110,810&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double; text-align: right; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;136,586&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double; white-space: nowrap; text-align: right; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;40,073&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double; white-space: nowrap; text-align: right; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;130,067&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double; text-align: right; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;170,140&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double; text-align: right; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;11,321&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double; text-align: right; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;135,966&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double; text-align: right; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;147,287&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sbs:SummaryOfAmountsRecognizedInIncomeStatementTableTextBlock>
    <sbs:SummaryOfSensitivityAnalysisOfBenefitPlansTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Sensitivity&#13;analysis of the defined benefit pension plan as of December 31, 2020 regarding the changes in the main assumptions are:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 1pt solid; text-align: center; padding-bottom: 2pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Impact&#13;    on the present value of the defined benefit obligations&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 15%; text-align: center; padding-bottom: 2pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Assumptions&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 15%; text-align: center; padding-bottom: 2pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Change&#13;    in the assumption&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; width: 45%; text-align: center; padding-bottom: 2pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G1&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; width: 25%; text-align: center; padding-bottom: 2pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center; padding-bottom: 2pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Discount&#13;    rate&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Increase&#13;    of 1.0%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Decrease&#13;    of R$&amp;#160;322,111&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Decrease&#13;    of R$&amp;#160;214,482&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; text-align: center; padding-bottom: 2pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Decrease&#13;    of 1.0%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; text-align: center; padding-bottom: 2pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Increase&#13;    of R$&amp;#160;388,571&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; text-align: center; padding-bottom: 2pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Increase&#13;    of R$&amp;#160;249,611&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center; padding-bottom: 2pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Life&#13;    expectation&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Increase&#13;    of 1 year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Increase&#13;    of R$&amp;#160;83,576&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Increase&#13;    of R$&amp;#160;135,263&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; text-align: center; padding-bottom: 2pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Decrease&#13;    of 1 year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; text-align: center; padding-bottom: 2pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Decrease&#13;    of R$&amp;#160;75,824&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; text-align: center; padding-bottom: 2pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Decrease&#13;    of R$&amp;#160;118,909&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td rowspan="2" style="border-bottom: black 1pt solid; text-align: center; padding-bottom: 2pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Wage&#13;    growth rate&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Increase&#13;    of 1.0%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Increase&#13;    of R$&amp;#160;29,598&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Increase&#13;    of R$&amp;#160;310,103&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; text-align: center; padding-bottom: 2pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Decrease&#13;    of 1.0%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; text-align: center; padding-bottom: 2pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Decrease&#13;    of R$&amp;#160;25,173&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; text-align: center; padding-bottom: 2pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Decrease&#13;    of R$&amp;#160;271,853&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sbs:SummaryOfSensitivityAnalysisOfBenefitPlansTableTextBlock>
    <sbs:SummaryOfBenefitPlanExpensesRecognizedByEmployerTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse"&gt;&lt;tr style="vertical-align: bottom"&gt;&lt;td style="font-family: Arial, Helvetica, Sans-Serif; width: 85%; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 15%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; padding-left: 14.2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Cost&#13;    of services, net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,226&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; padding-left: 14.2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Interest&#13;    costs&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;205,707&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; padding-left: 14.2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Net&#13;    profitability on financial assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(184,687)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; padding-left: 14.2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Expenditures&#13;    to be recognized by the employer&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;23,246&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sbs:SummaryOfBenefitPlanExpensesRecognizedByEmployerTableTextBlock>
    <sbs:SummaryOfPlanAssetsTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The plan's asset allocation management&#13;strategies are determined with the support of reports and analysis prepared by Sabesprev and independent financial advisors:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 36%; white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 27%; white-space: nowrap; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 5%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;%&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 27%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 5%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;%&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Total&#13;    fixed income&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,811,164&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;64.8&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,795,554&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;65.2&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Total&#13;    equities&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;311,958&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;11.2&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;301,707&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;11.0&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Total&#13;    structured investments&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;575,943&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;20.6&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;630,933&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;22.9&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Other&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;94,862&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3.4&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;24,223&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;0.9&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Fair&#13;    value of the plan&amp;#8217;s assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,793,927&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;100&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,752,417&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;100&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sbs:SummaryOfPlanAssetsTableTextBlock>
    <sbs:SummaryOfExpenseRelatedToDefinedBenefitPlanUnfundedTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse"&gt;&lt;tr style="vertical-align: bottom"&gt;&lt;td style="font-family: Arial, Helvetica, Sans-Serif; width: 80%; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 20%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Interest&#13;    cost rate&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;158,214&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-top: 3pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Expense&#13;    to be recognized&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;158,214&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sbs:SummaryOfExpenseRelatedToDefinedBenefitPlanUnfundedTableTextBlock>
    <sbs:ScheduleOfReconciliationOfExpensesWithPensionObligationsTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; width: 37%; padding-bottom: 1pt; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 21%; text-align: justify; padding-bottom: 1pt"&gt;&lt;b&gt;December 31, 2020 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 21%; text-align: justify; padding-bottom: 1pt"&gt;&lt;b&gt;December 31, 2019 &lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 21%; text-align: justify; padding-bottom: 1pt"&gt;&lt;b&gt;December 31, 2018 &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;G1 Plan&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;25,776&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;40,073&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;11,321&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;G0 Plan&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;110,810&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;130,067&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;135,966&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;Sabesprev Mais Plan&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;21,700&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;22,461&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;20,761&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;VIVEST Plan&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;58&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;Subtotal&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;158,344&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;192,601&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;168,048&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;Expenses capitalized in assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;(4,904)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;(6,022)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;(5,214)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;Other&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;5,841&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;8,040&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;7,592&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;Pension plan obligations (Note 29)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;159,281&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;194,619&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;170,426&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sbs:ScheduleOfReconciliationOfExpensesWithPensionObligationsTableTextBlock>
    <sbs:SummaryOfSubscribedAndPaidinCapitalTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;As&#13;of December 31, 2020, and 2019, the authorized, subscribed and paid-in capital, in the amount of R$ 15,000.000, was composed of&#13;683,509,869 registered, book-entry common shares with no par value, as follows:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: center; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: center; padding-top: 4.8pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: center; padding-top: 4.8pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; width: 52%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 13%; white-space: nowrap; text-align: right; padding-top: 4.8pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Number&#13;    of shares&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 10%; white-space: nowrap; text-align: right; padding-top: 4.8pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;%&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 15%; white-space: nowrap; text-align: right; padding-top: 4.8pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Number&#13;    of shares&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 10%; white-space: nowrap; text-align: right; padding-top: 4.8pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;%&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;State&#13;    Department of Finance &lt;sup&gt;(1)&lt;/sup&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;343,507,729&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;50.26&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;343,524,285&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;50.26&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Other&#13;    shareholders&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&amp;#160;In&#13;    Brazil &lt;sup&gt;(2)&lt;/sup&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;254,868,646&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;37.29&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;236,161,929&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;34.55&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&amp;#160;Abroad&#13;    &lt;sup&gt;(3) (4)&lt;/sup&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 4.8pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;85,133,494&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 4.8pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;12.45&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 4.8pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;103,823,655&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 4.8pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;15.19&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-top: 4.8pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;683,509,869&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-top: 4.8pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;100.00&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-top: 4.8pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;683,509,869&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-top: 4.8pt; padding-bottom: 2.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;100.00&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="font: 10pt/107% Georgia, serif; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 3%; text-align: justify; padding-left: 10pt; text-indent: -10pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;There is a lawsuit&#13;    with a mandatory injunction filed under number 1051534-40.2019.8.26.0053 pending at the 7&lt;sup&gt;th&lt;/sup&gt; Tax Court of the City&#13;    of S&amp;#227;o Paulo, pleading the unlawfulness of the disposal of shares owned by the Treasury Department of the S&amp;#227;o Paulo&#13;    State to third parties, filed by Banco Bradesco S.A., the custodian and bookkeeping agent of the Company&amp;#8217;s shares.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="font: 10pt/107% Georgia, serif; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 3%; text-align: justify; padding-left: 10pt; text-indent: -10pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;As of December 31,&#13;    2020, the common shares traded in Brazil were held by 40,399 shareholders. It includes six shares held by Companhia Paulista&#13;    de Parcerias (CPP), which is controlled by the S&amp;#227;o Paulo State Government&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="font: 10pt/107% Georgia, serif; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 3%; text-align: justify; padding-left: 10pt; text-indent: -10pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(3)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Shares traded as&#13;    American Depositary Receipts (ADR) on the New York Stock Exchange, through The Bank New York Mellon, the depositary bank for&#13;    the Company's ADRs.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="font: 10pt/107% Georgia, serif; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 3%; text-align: justify; padding-left: 10pt; text-indent: -10pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(4)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Each ADR corresponds&#13;    to 1 share.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sbs:SummaryOfSubscribedAndPaidinCapitalTableTextBlock>
    <sbs:SummaryOfDistributionOfEarningsTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/107% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/107% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; width: 59%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font-family: Arial, Helvetica, Sans-Serif; width: 13%; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font-family: Arial, Helvetica, Sans-Serif; width: 13%; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font-family: Arial, Helvetica, Sans-Serif; width: 13%; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Frutiger Light; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Profit&#13;    for the year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;973,318&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,367,517&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,835,068&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Frutiger Light; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(-)&#13;    Legal reserve - 5%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;48,666&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;168,376&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;141,755&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Frutiger Light; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Frutiger Light; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;924,652&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,199,141&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,693,313&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Frutiger Light; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: black 1pt solid; font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: black 1pt solid; font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: black 1pt solid; font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Frutiger Light; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Minimum&#13;    mandatory dividend &amp;#8211; 25% &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;231,163&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;799,785&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;673,328&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Frutiger Light; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Dividend&#13;    per share and per ADS&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;0.33820&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1.17012&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;0.9851&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sbs:SummaryOfDistributionOfEarningsTableTextBlock>
    <sbs:SummaryOfAllocationOfProfitTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse"&gt;&lt;tr style="vertical-align: bottom"&gt;&lt;td colspan="2" style="font: 10pt/105% Frutiger Light; text-align: left; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt/105% Frutiger Light; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt; text-indent: 1.7pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt/105% Frutiger Light; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt; text-indent: 1.7pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;&lt;b&gt;2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt/105% Frutiger Light; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt; text-indent: 1.7pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;&lt;b&gt;2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td colspan="2" style="font: 10pt/105% Frutiger Light; text-align: left; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;Profit&lt;/font&gt;&lt;/td&gt;&#13; 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background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/105% Frutiger Light; width: 2%; text-align: left; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;(+)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/105% Frutiger Light; width: 57%; text-align: left; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;Profit&#13;    for the year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/105% Frutiger Light; width: 13%; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;973,318&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/105% Frutiger Light; width: 13%; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;3,367,517&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/105% Frutiger Light; width: 13%; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;2,835,068&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/105% Frutiger Light; text-align: left; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;(-)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/105% Frutiger Light; text-align: left; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;Legal&#13;    reserve &amp;#8211; 5%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/105% Frutiger Light; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;48,666&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/105% Frutiger Light; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;168,376&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/105% Frutiger Light; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;141,755&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/105% Frutiger Light; text-align: left; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;(-)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/105% Frutiger Light; text-align: left; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;Minimum&#13;    mandatory dividends&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/105% Frutiger Light; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;231,163&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/105% Frutiger Light; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;799,785&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/105% Frutiger Light; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;673,328&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/105% Frutiger Light; text-align: left; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;(-)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/105% Frutiger Light; text-align: left; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;Additional&#13;    proposed dividends&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/105% Frutiger Light; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;40,806&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/105% Frutiger Light; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;141,203&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt/105% Frutiger Light; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;118,859&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td colspan="2" style="font: 10pt/105% Frutiger Light; text-align: left; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;Investment&#13;    reserve recorded&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: black 1pt solid; border-bottom: black 1.5pt double; font: 10pt/105% Frutiger Light; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;652,683&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: black 1pt solid; border-bottom: black 1.5pt double; font: 10pt/105% Frutiger Light; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;1,901,126&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/105% Frutiger Light; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/105% Times New Roman, Times, Serif"&gt;2,258,153&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sbs:SummaryOfAllocationOfProfitTableTextBlock>
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text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Balance&#13;    as of December 31, 2019&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;105,254&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,017,408)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(912,154)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Actuarial&#13;    gains/(losses) for the year (Note 21 (b))&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(10,179)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;521,331&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;511,152&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Balance&#13;    as of December 31, 2020&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;95,075&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(496,077)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(401,002)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sbs:SummaryOfOtherComprehensiveLossTableTextBlock>
    <sbs:SummaryOfEarningsPerShareBasicAndDilutedTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Accordingly, basic and diluted earnings per share are equal.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; width: 64%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 12%; white-space: nowrap; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 12%; white-space: nowrap; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 12%; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Earnings&#13;    attributable to Company&amp;#8217;s owners&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;973,318&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,367,517&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,835,068&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Weighted&#13;    average number of common shares issued&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;683,509,869&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;683,509,869&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;683,509,869&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Basic&#13;    and diluted earnings per share (reais per share)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1.42&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;4.93&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;4.15&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sbs:SummaryOfEarningsPerShareBasicAndDilutedTableTextBlock>
    <sbs:SummaryOfOperatingSegmentInformationTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse"&gt;&lt;tr style="vertical-align: bottom"&gt;&lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: black 0.5pt solid; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; width: 43%; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 20%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Sanitation&#13;    (i)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 17%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Reconciliation&#13;    to the financial statements (ii)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 20%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Balance&#13;    as per financial statements&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Gross&#13;    operating revenue&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;15,157,780&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,716,616&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;18,874,396&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Gross&#13;    sales deductions&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,076,855)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,076,855)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Net&#13;    operating revenue&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;14.080,925&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,716,616&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;17,797,541&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 9pt Arial, Helvetica, Sans-Serif; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Costs,&#13;    selling, general and administrative expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(9,796,821)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(3,630,139)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(13,426,960)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Income&#13;    from operations before other operating expenses, net and equity accounting&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;4,284,104&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;86,477&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;4,370,581&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Other&#13;    operating income / (expenses), net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;107,656&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Equity&#13;    accounting&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;14,136&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Financial&#13;    result, net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(3,166,371)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Income&#13;    from operations before taxes&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,326,002&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Depreciation&#13;    and amortization&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,037,112)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,037,112)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(i)&#13;See note 33 for further information about non-cash items, other than depreciation and amortization that impact segment results,&#13;and for additionals to long-lived asset information;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(ii)&#13;Construction revenue and related costs not reported to the CODM. Revenue from construction is recognized in accordance with IFRIC&#13;12 (Concession Agreements) and IFRS 15 (Revenue from Contracts with Customers), as all performance obligations are satisfied over&#13;time. See Note 15 (e).&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: black 0.5pt solid; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; width: 43%; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 20%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Sanitation&#13;    (i)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 17%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Reconciliation&#13;    to the financial statements (ii)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 20%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Balance&#13;    as per financial statements&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Gross&#13;    operating revenue&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;16,134,032&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,946,566&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;19,080,598&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Gross&#13;    sales deductions&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,096,944)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,096,944)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Net&#13;    operating revenue&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;15,037,088&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,946,566&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;17,983,654&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Costs,&#13;    selling, general and administrative expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(9,375,590)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,881,394)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(12,256,984)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Income&#13;    from operations before other operating expenses, net and equity accounting&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;5,661,498&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;65,172&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;5,726,670&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Other&#13;    operating income / (expenses), net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(18,748)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Equity&#13;    accounting&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,701&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Financial&#13;    result, net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,033,681)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Income&#13;    from operations before taxes&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;4,677,942&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Depreciation&#13;    and amortization&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,780,094)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,780,094)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(i)&#13;See note 33 for further information about non-cash items, other than depreciation and amortization that impact segment results,&#13;and for additionals to long-lived asset information;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(ii)&#13;Construction revenue and related costs not reported to the CODM. Revenue from construction is recognized in accordance with IFRIC&#13;12 (Concession Agreements) and IFRS 15 (Revenue from Contracts with Customers), as all performance obligations are satisfied over&#13;time. See Note 15 (e).&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: black 0.5pt solid; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; width: 43%; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 20%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Sanitation&#13;    (i)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 17%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Reconciliation&#13;    to the financial statements (ii)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 20%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Balance&#13;    as per financial statements&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Gross&#13;    operating revenue&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;14,253,609&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,802,670&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;17,056,279&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Gross&#13;    sales deductions&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(971,185)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(971,185)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Net&#13;    operating revenue&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;13,282,424&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,802,670&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;16,085,094&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Costs,&#13;    selling, general and administrative expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(8,203,883)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,739,657)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(10,943,540)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Income&#13;    from operations before other operating expenses, net and equity accounting&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;5,078,541&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;63,013&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;5,141,554&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Other&#13;    operating income / (expenses), net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;28,591&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Equity&#13;    accounting&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;6,510&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Financial&#13;    result, net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,264,336)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Income&#13;    from operations before taxes&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,912,319&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Depreciation&#13;    and amortization&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,392,541)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,392,541)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(i)&#13;See note 33 for further information about non-cash items, other than depreciation and amortization that impact segment results,&#13;and for additionals to long-lived asset information;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(ii)&#13;Construction revenue and related costs not reported to the CODM. Revenue from construction is recognized in accordance with IFRIC&#13;12 (Concession Agreements) and IFRS 15 (Revenue from Contracts with Customers), as all performance obligations are satisfied over&#13;time. See Note 15 (e).&lt;/font&gt;&lt;/p&gt;</sbs:SummaryOfOperatingSegmentInformationTableTextBlock>
    <sbs:SummaryOfInsuranceCoverageTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;As&#13;of December 31, 2020, the Company&amp;#8217;s insurance was as follows:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 82%; white-space: nowrap; padding-bottom: 1pt; text-align: justify; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 18%; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Coverage&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Specified&#13;    risks &amp;#8211; fire&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;2,185,827&#13;    &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Engineering&#13;    risk&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;2.764,278&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Guarantee&#13;    insurance for escrow deposit&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;500,000&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Traditional&#13;    guarantee insurance&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;100,000&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Civil&#13;    liability&amp;#8211; D&amp;#38;O (Directors and Officers)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;100,000&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Civil&#13;    liability &amp;#8211; works&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;136,010&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Domestic&#13;    and international transportation&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1&#13;    &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Civil&#13;    liability &amp;#8211; operations&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;10,000&#13;    &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Other&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;15&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;5,796,130&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sbs:SummaryOfInsuranceCoverageTableTextBlock>
    <sbs:SummaryOfOperatingRevenueTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse"&gt;&lt;tr style="vertical-align: bottom"&gt;&lt;td style="font-family: Arial, Helvetica, Sans-Serif; width: 63%; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 13%; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 12%; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 12%; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Metropolitan&#13;    Region of S&amp;#227;o Paulo&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;10,722,384&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;11,849,776&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;10,295,509&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Regional&#13;    Systems&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;4,435,396&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;4,284,256&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,958,100&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;15,157,780&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;16,134,032&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;14,253,609&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sbs:SummaryOfOperatingRevenueTableTextBlock>
    <sbs:SummaryOfReconciliationOfGrossOperatingRevenueAndNetOperatingRevenue contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse"&gt;&lt;tr style="vertical-align: bottom"&gt;&lt;td style="font-family: Arial, Helvetica, Sans-Serif; width: 61%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 13%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 13%; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 13%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Revenue&#13;    from sanitation services (i) &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;15,157,780&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;16,134,032&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;14,253,609&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Construction&#13;    revenue&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,716,616&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,946,566&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,802,670&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Sales&#13;    tax&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,009,358)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,035,051)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(916,808)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Regulatory,&#13;    Control and Oversight Fee (TRCF)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(67,497)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(61,893)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(54,377)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Net&#13;    revenue&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;17,797,541&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-top: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;17,983,654&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;16,085,094&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt/110% Arial, sans-serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 0px; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 14.25pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 14.15pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;(i)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt"&gt;Includes&#13;    the amount of R$ 72,962 corresponding to the TRCF charged from customers from the municipalities regulated by ARSESP (R$ 70,122&#13;    in 2019).&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sbs:SummaryOfReconciliationOfGrossOperatingRevenueAndNetOperatingRevenue>
    <sbs:SummaryOfExpensesByNatureTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&lt;tr style="vertical-align: bottom"&gt;&lt;td style="width: 61%; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 13%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 13%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 13%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Operating&#13;    costs&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Salaries,&#13;    payroll charges and benefits&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,958,395)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,938,265)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,959,539)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Pension&#13;    plan obligations &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(37,281)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(49,564)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(25,066)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Construction&#13;    costs (Note 26)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(3,630,139)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,881,394)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,739,657)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;General&#13;    supplies&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(244,054)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(259,401)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(238,034)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Treatment&#13;    supplies&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(338,756)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(310,380)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(265,146)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 9pt Univers, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Outsourced&#13;    services&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,251,839)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,250,890)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(996,477)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Electricity&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,214,831)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,140,160)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(956,840)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;General&#13;    expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(622,113)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(647,804)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(629,253)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Depreciation&#13;    and amortization&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,882,259)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,659,779)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,276,444)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(11,179,667)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(10,137,637)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(9,086,456)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13; 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   &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,487,789)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,487,321)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,503,201)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Pension&#13;    obligations&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(159,281)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(194,619)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(170,426)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Construction&#13;    costs (Note 26)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(3,630,139)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,881,394)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,739,657)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;General&#13;    supplies&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(263,762)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(272,949)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(249,306)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 9pt Univers, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Treatment&#13;    supplies&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(338,756)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(310,380)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(265,146)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 9pt Univers, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Outsourced&#13;    services&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,772,405)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,808,437)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,474,675)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Electricity&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,217,390)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,142,929)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(959,357)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;General&#13;    expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(998,084)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,177,557)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(963,754)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Depreciation&#13;    and amortization&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,037,112)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,780,094)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,392,541)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Tax&#13;    expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(77,416)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(73,205)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(58,750)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; padding-right: 5pt; text-indent: -2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Bad&#13;    debt expense, net of recoveries (Note 10 (c)) &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(444,826)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(128,099)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(166,727)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(13,426,960)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(12,256,984)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(10,943,540)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sbs:SummaryOfExpensesByNatureTableTextBlock>
    <sbs:SummaryOfFinancialIncomeExpensesTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&lt;tr style="vertical-align: bottom"&gt;&lt;td style="width: 64%; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 12%; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 12%; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 12%; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Financial&#13;    expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Verdana, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Interest&#13;    and charges on borrowings and financing &amp;#8211; local currency &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(348,050)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(331,367)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(332,149)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Interest&#13;    and charges on borrowings and financing &amp;#8211; foreign currency&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(136,257)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(165,421)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(171,686)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Other&#13;    financial expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(328,413)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(344,508)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(187,563)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Income&#13;    tax over international remittance&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(15,134)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(17,650)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(19,779)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Inflation&#13;    adjustment on borrowings and financing&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(86,938)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(44,802)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(66,183)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Other&#13;    inflation adjustments &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(142,313)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(107,584)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(45,193)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Interest&#13;    and inflation adjustments on provisions (i)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(267,654)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(162,093)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;14,586&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 9pt/110% Univers, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Total&#13;    financial expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,324,759)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,173,425)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(807,967)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Financial&#13;    income&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Inflation&#13;    adjustment gains &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;120,957&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;91,180&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;105,952&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Income&#13;    on financial investments&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;75,522&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;151,622&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;187,094&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Interest&#13;    income&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;162,576&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;150,054&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;175,939&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Cofins&#13;    and Pasep &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(22,328)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(20,028)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(22,693)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Other&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;4&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;14&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;10&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&#13;    financial income&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;336,731&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;372,842&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;446,302&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Financial&#13;    income (expenses), net before exchange rate changes&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(988,028)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(800,583)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(361,665)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Exchange&#13;    gains (losses)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Exchange&#13;    rate changes on borrowings and financing (ii)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(2,180,241)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(233,960)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(915,897)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Exchange&#13;    rate changes on assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,894&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;863&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;13,235&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Other&#13;    exchange rate changes&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;4&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(9)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Exchange&#13;    rate changes, net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,178,343)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(233,098)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(902,671)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Financial&#13;    income (expenses), net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(3,166,371)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,033,681)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,264,336)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin-bottom: 12pt; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 7.15pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 21.25pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(i)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Increase of R$ 105.6&#13;    million, due to the increase in interest and monetary variations on lawsuits.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin-bottom: 12pt; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 7.15pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 21.25pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(ii)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Increase of R$ 1,946.3&#13;    million, due to the higher appreciation of the U.S. dollar and the Yen against the Real in 2020 (28.9% and 35.8%, respectively),&#13;    compared to appreciation presented in 2019 (4.0% and 5.3%, respectively).&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sbs:SummaryOfFinancialIncomeExpensesTableTextBlock>
    <sbs:SummaryOfOtherOperatingIncomeExpensesTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse"&gt;&lt;tr style="vertical-align: bottom"&gt;&lt;td style="font-family: Arial, Helvetica, Sans-Serif; width: 70%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.75pt solid; width: 10%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.75pt solid; width: 10%; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.75pt solid; width: 10%; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Other&#13;    operating income, net &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;70,288&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;75,667&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;93,089&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Other&#13;    operating expenses &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;37,368&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(94,415)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(64,498)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Other&#13;    operating income (expenses), net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;107,656&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(18,748)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;28,591&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sbs:SummaryOfOtherOperatingIncomeExpensesTableTextBlock>
    <sbs:SummaryOfCommitmentsTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Below, the main unrecorded committed amounts as of December 31, 2020:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding: 1pt 3pt; font-family: Arial, Helvetica, Sans-Serif; width: 41%; white-space: nowrap; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding: 1pt 3pt; width: 13%; white-space: nowrap; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;1&#13;    year&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding: 1pt 3pt; width: 11%; white-space: nowrap; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;1-3&#13;    years&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding: 1pt 3pt; width: 11%; white-space: nowrap; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;3-5&#13;    years&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 13%; white-space: nowrap; padding-left: 3pt; padding-right: 3pt"&gt;&lt;p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;More&#13;than&lt;/b&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;5&#13;        years&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding: 1pt 3pt; width: 11%; white-space: nowrap; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding: 1pt 3pt; font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Contractual&#13;    obligations &amp;#8211; Expenses &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding: 1pt 3pt; font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,301,725&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding: 1pt 3pt; font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;633,296&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding: 1pt 3pt; font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;142,484&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding: 1pt 3pt; font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;684,761&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding: 1pt 3pt; font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;2,762,266&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding: 1pt 3pt; font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Contractual&#13;    obligations &amp;#8211; Investments&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; padding: 1pt 3pt; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,211,198&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; padding: 1pt 3pt; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,642,792&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; padding: 1pt 3pt; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,103,935&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; padding: 1pt 3pt; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;174,115&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; padding: 1pt 3pt; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;6,132,040&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding: 1pt 3pt; font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; padding: 1pt 3pt; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,512,923&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; padding: 1pt 3pt; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,276,088&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; padding: 1pt 3pt; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,246,419&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; padding: 1pt 3pt; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;858,876&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; padding: 1pt 3pt; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;8,894,306&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</sbs:SummaryOfCommitmentsTableTextBlock>
    <sbs:SummaryOfSupplementalCashFlowInformationTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&lt;tr style="vertical-align: bottom"&gt;&lt;td style="width: 69%; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 10%; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 10%; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 11%; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&#13;    additions to contract assets (Note 14)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3,948,158&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3,532,283&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3,188,943&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&#13;    additions to intangible assets (Note 15 (b))&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;411,285&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,788,907&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,144,728&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Items&#13;    not affecting cash (see breakdown below)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,095,285)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,125,943)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,201,112)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&#13;    additions to intangible assets as per statement of cash flows&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3,300,158&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3,195,247&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;2,132,559&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Investments&#13;    and financing operations affecting intangible assets but not cash:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Interest&#13;    capitalized in the year (Note 15 (d))&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;238,330&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;233,251&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;488,502&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Contractors&#13;    payable&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;142,514&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;252,675&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;297,872&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Program&#13;    contract commitments &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;4,422&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;35,817&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;149,974&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Public&#13;    Private Partnership - S&amp;#227;o Louren&amp;#231;o PPP (Note 15 (g)) &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;10,591&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;273,737&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Performance&#13;    agreements&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;314,720&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;78,296&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Right&#13;    of use&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;28,549&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;113,233&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Construction&#13;    margin (Note 26)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;85,976&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;65,172&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;63,013&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Agreement&#13;    with the Municipality of  Mau&amp;#225; (Note 10 (a))&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;280,774&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Agreement&#13;    with the Municipality of Santo Andr&amp;#233;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,336,908&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Agreement&#13;    with the municipality of Guarulhos&lt;/font&gt;&lt;/td&gt;&#13; 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padding-left: 5.4pt; padding-right: 5.4pt"&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 2.85pt"&gt;Clarify situations that involve the sale or contribution of&#13;        assets between an investor and its associates or joint venture.&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 2.85pt"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 6pt; padding-left: 2.85pt; padding-right: 2.85pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/110% Georgia, Times, Serif"&gt;The Company is assessing the impacts and effects of the amendments; however, it does not expect any effects from the amendments.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding: 1pt 2.85pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/110% Georgia, Times, Serif"&gt;Amendments to IAS 1 &amp;#8211; Classification of Liabilities as Current or Non-Current&lt;sup&gt;2&lt;/sup&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 2.85pt"&gt;These amendments to IAS 1 only affect the presentation of&#13;        liabilities as current or non-current in the statement of financial position and not the amount or the time of recognition of any&#13;        asset, liability, income or expense, or the information disclosed on such items. In addition, clarify that the classification of&#13;        liabilities as current or non-current is based on the rights existing at the balance sheet date, specify that the classification&#13;        is not affected by the expectations on whether an entity will exercise its right to postpone the settlement of the liability and&#13;        introduce the definition of 'settlement' to clarify that settlement refers to the transfer to a counterparty, of cash, equity instruments,&#13;        other assets or services.&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 2.85pt"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 2.85pt"&gt;The Company does not expect any impacts from this standard.&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 2.85pt"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding: 1pt 2.85pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/110% Georgia, Times, Serif"&gt;Amendments to IFRS 3 &amp;#8211; Reference to the Conceptual Framework&lt;sup&gt;1&lt;/sup&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 2.85pt"&gt;The amendments update IFRS 3 so that it refers to the 2018&#13;        Conceptual Framework instead of the 1989 Structure. The amendments also include in IFRS 3 the requirement that, for obligations&#13;        within the scope of IAS 37, the acquirer applies this standard to identify whether there is an obligation at the acquisition date&#13;        arising from past events. For a tax within the scope of IFRIC 21 - Taxes, the acquirer applies IFRIC 21 to determine whether the&#13;        event that resulted in the obligation to pay the tax occurred up to the date of acquisition date. Finally, the amendments add an&#13;        explicit statement that the acquirer does not recognize contingent assets acquired in a business combination.&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 2.85pt"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 6pt; padding-left: 2.85pt; padding-right: 2.85pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/110% Georgia, Times, Serif"&gt;The Company does not expect effects from this standard.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding: 1pt 2.85pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/110% Georgia, Times, Serif"&gt;Amendments to IAS 16 &amp;#8211; Proceeds Before Intended Use&lt;sup&gt;1&lt;/sup&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 2.85pt"&gt;The amendments prohibit deducting from the cost of an item&#13;        of property, plant and equipment any proceeds from the sale of items produced before the asset is available for use, i.e. proceeds&#13;        to bring the asset to the location and in the condition necessary for it to be able to operate as intended by the Company. Consequently,&#13;        the entity recognizes these proceeds from the sale and corresponding costs in the result and measures the costs of these items&#13;        in accordance with IAS 2 - Inventories.&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 2.85pt"&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 2.85pt"&gt;The amendments further clarify the meaning of &amp;#8220;testing&#13;        whether an asset is functioning properly&amp;#8221;. Currently, IAS 16 determines this as assessing whether the technical and physical&#13;        performance of the asset is such that it can be used in the production or supply of goods or services, for rent to third parties,&#13;        or for administrative purposes. If not presented separately in the statement of comprehensive income, the financial statements&#13;        should disclose the amounts of resources and costs included in income corresponding to items produced that are not a product of&#13;        the entity's ordinary activities, and which items in the statement of comprehensive income include these resources and costs.&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 2.85pt"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 6pt; padding-left: 2.85pt; padding-right: 2.85pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/110% Georgia, Times, Serif"&gt;The Company does not expect effects from this standard.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding: 1pt 2.85pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/110% Georgia, Times, Serif"&gt;Amendments to IAS 37 &amp;#8211; Onerous Contracts &amp;#8211; Cost of Compliance with the Contract&lt;sup&gt;1&lt;/sup&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 2.85pt"&gt;The amendments specify that the contract's "compliance cost"&#13;        comprises costs directly related to the contract, these being the incremental costs of compliance with that contract (e.g., employees&#13;        or materials) and the allocation of other costs directly related to contract compliance (for example, allocation of depreciation&#13;        expenses to an item of property, plant and equipment used to fulfill the contract).&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 2.85pt"&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 2.85pt"&gt;These amendments apply to contracts for which the entity has&#13;        not yet fulfilled all of its obligations at the beginning of the annual period in which the entity applies the changes for the&#13;        first time. The comparative amounts are not restated. Instead, the entity shall recognize the cumulative effect of the initial&#13;        adoption of the changes as adjusting the opening balance of retained earnings (or another component of shareholders' equity, as&#13;        applicable) on the date of initial adoption.&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 2.85pt"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 6pt; padding-left: 2.85pt; padding-right: 2.85pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt/110% Georgia, Times, Serif"&gt;The Company does not expect effects from this standard.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 2.85pt"&gt;Annual improvements to IFRSs: 2018-2020 Cycle Amendments to&#13;        IFRS 1 &amp;#8211; First-time Adoption of International Financial Reporting Standards&lt;sup&gt;1&lt;/sup&gt;, IFRS 9 &amp;#8211; Financial Instruments&lt;sup&gt;1&lt;/sup&gt;,&#13;        IFRS 16 &amp;#8211; Leases and IAS 41 &amp;#8211; Biological Assets and Agricultural Product&lt;sup&gt;1&lt;/sup&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 2.85pt"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 2.85pt 0pt 7.25pt; text-indent: -7.1pt"&gt;&lt;font style="font: 10pt Symbol"&gt;&amp;#183;&lt;/font&gt;&lt;font style="font: 7pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;        &lt;/font&gt;&lt;font style="font: 10pt Georgia, Times, Serif"&gt;IFRS 1 &amp;#8211; Initial Adoption of International Accounting&#13;        Standards - provides for an additional measure for a subsidiary that becomes an initial adopter after its parent company with respect&#13;        to accounting for accumulated translation differences.&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 2.85pt 0pt 7.25pt; text-indent: -7.1pt"&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 2.85pt 0pt 8.4pt; text-indent: -7.1pt"&gt;&lt;font style="font: 10pt Symbol"&gt;&amp;#183;&lt;/font&gt;&lt;font style="font: 7pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;        &lt;/font&gt;&lt;font style="font: 10pt Georgia, Times, Serif"&gt;IFRS 9 &amp;#8211; Financial Instruments - clarifies that&#13;        when applying the &amp;#8220;10%&amp;#8221; test to assess whether the financial liability should be written off, the entity includes only&#13;        the fees paid or received between the entity (debtor) and the creditor, including fees paid or received by the entity or creditor&#13;        on behalf of the other party.&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 2.85pt 0pt 8.4pt; text-indent: -7.1pt"&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 2.85pt 0pt 7.25pt; text-indent: -7.1pt"&gt;&lt;font style="font: 10pt Symbol"&gt;&amp;#183;&lt;/font&gt;&lt;font style="font: 7pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;        &lt;/font&gt;&lt;font style="font: 10pt Georgia, Times, Serif"&gt;IFRS 16 &amp;#8211; Leases - this amendment excludes the example&#13;        of reimbursement of improvements to third-party properties. Since the amendment is only an illustrative example, no effective date&#13;        is defined.&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 2.85pt 0pt 7.25pt; text-indent: -7.1pt"&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 2.85pt 0pt 7.25pt; text-indent: -7.1pt"&gt;&lt;font style="font: 10pt Symbol"&gt;&amp;#183;&lt;/font&gt;&lt;font style="font: 7pt Times New Roman, Times, Serif"&gt;&amp;#160;&#13;        &lt;/font&gt;&lt;font style="font: 10pt Georgia, Times, Serif"&gt;IAS 41 &amp;#8211; Biological Assets and Agricultural Product&#13;        - the amendment excludes the requirement for entities to exclude cash flows for taxation when measuring fair value.&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 2.85pt 0pt 7.25pt; text-indent: -7.1pt"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 2.85pt"&gt;The Company does not expect effects from this standard.&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 2.85pt"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;1 Effective for annual periods beginning on&#13;or after January 1, 2022.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;2 Effective for annual periods beginning on&#13;or after January 1, 2023.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;3 The effective date of the amendments has&#13;not yet been defined by IASB.&lt;/p&gt;</ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations>
    <sbs:SummaryOfAgingOfTradeReceivablesTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;The aging of trade receivables is as follows&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 40%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 30%; white-space: nowrap; text-align: right"&gt;&lt;b&gt;December 31, 2020&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 30%; text-align: right"&gt;&lt;b&gt;December 31, 2019&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 9pt Georgia, Times, Serif"&gt;Current&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 9pt Georgia, Times, Serif"&gt;1,793,104&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 9pt Georgia, Times, Serif"&gt;1,762,606&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 9pt Georgia, Times, Serif"&gt;Past-due:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 9pt Georgia, Times, Serif"&gt;Up to 30 days&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 9pt Georgia, Times, Serif"&gt;340,760&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 9pt Georgia, Times, Serif"&gt;330,488&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 9pt Georgia, Times, Serif"&gt;From 31 to 60 days&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 9pt Georgia, Times, Serif"&gt;177,103&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 9pt Georgia, Times, Serif"&gt;164,913&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 9pt Georgia, Times, Serif"&gt;From 61 to 90 days&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 9pt Georgia, Times, Serif"&gt;120,488&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 9pt Georgia, Times, Serif"&gt;86,765&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 9pt Georgia, Times, Serif"&gt;From 91 to 120 days&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 9pt Georgia, Times, Serif"&gt;88,323&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 9pt Georgia, Times, Serif"&gt;58,971&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 9pt Georgia, Times, Serif"&gt;From 121 to 180 days&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 9pt Georgia, Times, Serif"&gt;113,060&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 9pt Georgia, Times, Serif"&gt;81,003&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 9pt Georgia, Times, Serif"&gt;From 181 to 360 days&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 9pt Georgia, Times, Serif"&gt;82,365&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 9pt Georgia, Times, Serif"&gt;33,206&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 9pt Georgia, Times, Serif"&gt;Over 360 days&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;893,402&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;877,090&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 9pt Georgia, Times, Serif"&gt;Total past-due&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;1,815,501&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,632,436&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 9pt Georgia, Times, Serif"&gt;Total &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"&gt;3,608,605&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;3,395,042&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</sbs:SummaryOfAgingOfTradeReceivablesTableTextBlock>
    <sbs:SummaryOfBorrowingsTermsTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 100%; text-align: center; font-size-adjust: none; font-stretch: normal"&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 39%; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;p style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; margin: 0px; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Local&#13;                                            currency&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 8%; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;p style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; margin: 0px; text-align: right; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Guarantees&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 6%; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;p style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; margin: 0px; text-align: right; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Maturity&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 30%; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;p style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; margin: 0px; text-align: right; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Annual&#13;                                            interest rates&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 17%; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;p style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; margin: 0px; text-align: right; font-size-adjust: none; font-stretch: normal"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Inflation&#13;                                            adjustment&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(213,234,234)"&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;10th&#13;issue debentures&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Own&#13;funds&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2020&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;TJLP&#13;+1.92% (Series 1 and 3) and 9.53% (Series 2) &lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;IPCA&#13;(Series 2)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;12nd&#13;issue debentures&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Own&#13;funds&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2025&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;TR&#13;+ 9.5% &lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(213,234,234)"&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;14th&#13;issue debentures&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Own&#13;funds&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2022&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;TJLP&#13;+1.92% (Series 1 and 3) and 9.19% (Series 2)&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;IPCA&#13;(Series 2)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;17th&#13;issue debentures&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Own&#13;funds&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2023&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;CDI&#13;+0.75% (Series 1) and 4.5% (Series 2) and 4.75% (Series 3)&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;IPCA&#13;(Series 2 and 3)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(213,234,234)"&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;18th&#13;issue debentures&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Own&#13;funds&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2024&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;TJLP&#13;1.92 % (Series 1 and 3) and 8.25% (Series 2)&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;IPCA&#13;(Series 2)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;21st&#13;issue debentures&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Own&#13;funds&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2022&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;CDI&#13;+ 0.60% e CDI+ 0.90%&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(213,234,234)"&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;22nd&#13;issue debentures&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Own&#13;funds&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2025&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;CDI&#13;+0.58% (Series 1) and CDI + 0.90% (Series 2) and 6.0% (Series 3)&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;IPCA&#13;(Series 3)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;23rd&#13;issue debentures&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Own&#13;funds&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2027&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;CDI&#13;+0.49% (Series 1) and CDI + 0.63% (Series 2)&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(213,234,234)"&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;24th&#13;issue debentures&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Own&#13;funds&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2029&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3.20%&#13;(Series 1) and 3.37% (Series 2)&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;IPCA&#13;(Series 1 and 2)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;25th&#13;issue debentures &lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Own&#13;funds&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2021&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;CDI&#13;+ 3.3%&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(213,234,234)"&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;26th&#13;issue debentures &lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; 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background-color: rgb(213,234,234)"&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Brazilian&#13;Federal Savings Bank&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Own&#13;funds&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2021/2042&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;5%&#13;to 9.5%&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; 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padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;TJLP+1.82%&#13;&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(213,234,234)"&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Brazilian&#13;Development Bank - BNDES PAC II 9751&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Own&#13;funds&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2027&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;TJLP+1.72%&#13;&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Brazilian&#13;Development Bank - BNDES PAC II 9752&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; 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background-color: rgb(213,234,234)"&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Brazilian&#13;Development Bank - BNDES 2015&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Own&#13;funds&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2035&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;TJLP+2.18%&#13;&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; 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vertical-align: bottom; padding-bottom: 4.8pt; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#194;&amp;#160;Leases&#13;(Concession Agreements, Program Contracts and Contract Assets)&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2035&lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;7.73%&#13;to 10.12% &lt;/font&gt;&lt;/td&gt;&#13;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: center; 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padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&lt;b&gt;Net&#13;    currency exposure as of December 31, 2020 in US$ - Liabilities &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;167,479&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;167,479&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;167,479&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; 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   rate as of December 31, 2020&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;5.1967&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;5.1967&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;5.1967&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Exchange&#13;    rate estimated according to the scenario&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;5.0000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;6.2500&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;7.5000&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Differences&#13;    between the rates&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;0.1967&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(1.0533)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(2.3033)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Effect&#13;    on net financial result R$ - gain/(loss) &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;32,943&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(176,406)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(385,754)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&lt;b&gt;Net&#13;    currency exposure as of December 31, 2020 in Yen - Liabilities&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;52,969,560&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;52,969,560&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;52,969,560&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Yen&#13;    rate as of December 31, 2020&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;0.05043&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;0.05043&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;0.05043&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Exchange&#13;    rate estimated according to the scenario&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;0.05125&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;0.06406&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;0.07687&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Differences&#13;    between the rates&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(0.00082)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(0.01363)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(0.02644)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Effect&#13;    on net financial result R$ - gain/(loss) &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(43,435)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(721,975)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,400,515)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&#13;    effect on net financial result in R$ - gain/(loss) &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(10,492)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(898,381)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,786,269)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(*)&#13;    For the probable scenario in US dollar, the exchange rate estimated for December 31, 2021 was used, pursuant to the BACEN&#13;    Focus Report of December 31, 2020. For the Yen, the exchange estimated for December 31, 2021 was used, according to B3&amp;#8217;s&#13;    Reference Rates report of December 31, 2020.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sbs:ScheduleOfCurrencyExposureTableTextBlock>
    <sbs:ScheduleOfSensitivityAnalysisOnInterestRateRiskTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The purpose of the sensitivity analysis is&#13;to measure the impact of changes in the market over the financial instruments, considering constant all other variables. In the&#13;time of settlement the amounts can be different from those presented, due to the estimates used in the measurement.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td colspan="9" style="border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"&gt;&lt;b&gt;December 31, 2020&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; width: 52%; white-space: nowrap; padding-bottom: 1pt"&gt;&lt;b&gt;Indicators&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 11%; text-align: center; padding-bottom: 1pt"&gt;&lt;b&gt;Exposure&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 11%; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;b&gt;Scenario I&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;b&gt;(Probable) (i)&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 11%; white-space: nowrap; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;b&gt;Scenario II&lt;/b&gt;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;b&gt;25%&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 11%; white-space: nowrap; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;b&gt;Scenario III&lt;/b&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;b&gt;50%&lt;/b&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;&lt;b&gt;Assets&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;CDI&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;3,778,252&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;3.0000%(*)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;3.7500%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;4.5000%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;Financial income&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;113,348&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;141,684&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;170,021&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;&lt;b&gt;Liabilities&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13; 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padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;CDI &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;(7,836,988)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;3.0000%(*)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;3.7500%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;4.5000%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;Interest to be incurred&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;(235,110)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; 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vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;CDI net exposure&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;(4,058,736)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;(121,762)&lt;/font&gt;&lt;/td&gt;&#13; 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   &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;(1,654)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;(2,067)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;(2,480)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 8pt/110% Georgia, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 8pt/110% Georgia, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;Total expenses to be incurred, net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;(264,732)&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;(330,916)&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-bottom: 1pt"&gt;(397,098)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; vertical-align: top; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;(*) Source: CDI and IPCA (BACEN Focus Report, December 31, 2020) and long-term interest rate as of December 31, 2020 (BACEN).&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;(**)&amp;#160;&amp;#160;&amp;#160;Source: Bloomberg.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 9pt/110% Georgia, Times, Serif"&gt;(***) Source: B3.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</sbs:ScheduleOfSensitivityAnalysisOnInterestRateRiskTableTextBlock>
    <sbs:DescriptionOfCurrencyExposure contextRef="From2020-01-01to2020-12-31">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.</sbs:DescriptionOfCurrencyExposure>
    <sbs:DepreciationPercentage contextRef="From2020-01-01to2020-12-31_currency_USD" unitRef="Pure" decimals="INF">0.289</sbs:DepreciationPercentage>
    <sbs:DepreciationPercentage contextRef="From2020-01-01to2020-12-31_currency_JPY" unitRef="Pure" decimals="INF">0.357</sbs:DepreciationPercentage>
    <sbs:SummaryOfInvesteesFinancialStatementsAndEquityInterestTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Georgia,serif; margin: 0"&gt;Below is a summary of the investees&amp;#8217; financial information and SABESP&amp;#8217;s equity&#13;interest:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Georgia,serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse; font-size: 12pt"&gt;&#13;  &lt;tr style="height: 13.9pt"&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;&lt;b&gt;Company&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 8pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;Equity&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt"&gt;&#13;&lt;div style="border-bottom: Black 0.5pt solid; padding: 0cm 0cm 1pt"&gt;&#13;&#13;    &lt;p style="font: 8pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 8pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;Dividends distributed&lt;/b&gt;&lt;/p&gt;&#13;&lt;/div&gt;&lt;/td&gt;&#13;    &lt;td colspan="4" style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 8pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;Profit (loss) for the&#13;    year&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="height: 13.9pt"&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; width: 30%; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 8%; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 8%; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt"&gt;&#13;&lt;div style="border-bottom: Black 0.5pt solid; padding: 0cm 0cm 1pt"&gt;&#13;&#13;    &lt;p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;2019&lt;/b&gt;&lt;/p&gt;&#13;&lt;/div&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 8%; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt"&gt;&#13;&lt;div style="border-bottom: Black 0.5pt solid; padding: 0cm 0cm 1pt"&gt;&#13;&#13;    &lt;p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;2018&lt;/b&gt;&lt;/p&gt;&#13;&lt;/div&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; width: 12%; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt"&gt;&#13;&lt;div style="border-bottom: Black 0.5pt solid; padding: 0cm 0cm 1pt"&gt;&#13;&#13;    &lt;p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/p&gt;&#13;&lt;/div&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 8%; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt"&gt;&#13;&lt;div style="border-bottom: Black 0.5pt solid; padding: 0cm 0cm 1pt"&gt;&#13;&#13;    &lt;p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/p&gt;&#13;&lt;/div&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; width: 8%; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt"&gt;&#13;&lt;div style="border-bottom: Black 0.5pt solid; padding: 0cm 0cm 1pt"&gt;&#13;&#13;    &lt;p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;(*)&lt;/b&gt;&lt;/p&gt;&#13;&lt;/div&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 10%; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt"&gt;&#13;&lt;div style="border-bottom: Black 0.5pt solid; padding: 0cm 0cm 1pt"&gt;&#13;&#13;    &lt;p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;2019&lt;/b&gt;&lt;/p&gt;&#13;&lt;/div&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 8%; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt"&gt;&#13;&lt;div style="border-bottom: Black 0.5pt solid; padding: 0cm 0cm 1pt"&gt;&#13;&#13;    &lt;p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;2018&lt;/b&gt;&lt;/p&gt;&#13;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="height: 13.9pt"&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="height: 13.9pt; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;Sesamm&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;51,514&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;45,923&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;43,547&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;(1,741)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;7,332&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;4,418&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;5,621&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="height: 13.9pt; vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;&amp;#193;guas de Andradina&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;29,576&lt;/font&gt;&lt;/td&gt;&#13; 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padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;(2,625)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;7,271&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;2,407&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="height: 13.9pt; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;&amp;#193;guas de Castilho&lt;/font&gt;&lt;/td&gt;&#13; 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padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;1,600&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;13&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;1,767&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;1,001&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="height: 13.9pt; vertical-align: bottom; background-color: White"&gt;&#13; 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padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;(790)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="height: 13.9pt; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;Attend Ambiental&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;11,409&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;7,486&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;1,426&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;3,958&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;(35)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;(18,217)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;(3,743)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="height: 13.9pt; vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;Aquapolo Ambiental&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;41,903&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;37,772&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;30,170&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;(15,000)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;19,131&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;16,283&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;11,413&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="height: 13.9pt; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;Paulista Geradora de Energia&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;6,692&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;7,144&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;7,625&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;(452)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;(481)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;(822)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;&lt;sup&gt;&amp;#160;&lt;/sup&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse; font-size: 12pt"&gt;&#13;  &lt;tr style="height: 17.5pt"&gt;&#13;    &lt;td style="text-align: left; white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;&lt;b&gt;Company&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;Investments&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;Dividends distributed&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;Other Comprehensive&#13;    Income&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;&lt;div style="border-bottom: Black 0.5pt solid; padding: 0cm 0cm 1pt"&gt;&#13;&#13;    &lt;p style="font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;Reclassification&lt;/b&gt;&lt;/p&gt;&#13;&lt;/div&gt;&lt;/td&gt;&#13;    &lt;td colspan="4" style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;Equity in the earnings&#13;    of subsidiaries&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;Interest percentage&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr style="height: 13.85pt"&gt;&#13;    &lt;td style="text-align: center; white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 23%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 5%"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 6%"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;2019&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 9%"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 11%"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 12%"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 5%"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 5%"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;(*)&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 5%"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;2019&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 5%"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;2018&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 4%"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 5%"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;2019&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 5%"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;2018&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="height: 17.5pt"&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt; font-family: Arial,sans-serif; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt; font-family: Arial,sans-serif; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt; font-family: Arial,sans-serif; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt; font-family: Arial,sans-serif; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt; font-family: Arial,sans-serif; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt; font-family: Arial,sans-serif; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="height: 5.15pt; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.15pt; font-family: Arial,sans-serif; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;Sesamm&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;18,546&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;16,533&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;(627)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13; 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 &lt;tr style="height: 10.3pt; background-color: White"&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;&amp;#193;guas de Andradina &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;8,873&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;9,020&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;(380)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;1,020&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;(787)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;2,181&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;722&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;30%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;30%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;30%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="height: 6.85pt; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;&amp;#193;guas de Castilho&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;2,560&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;2,172&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;(97)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;481&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;4&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;529&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;300&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;30%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;30%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;30%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13; 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text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;17&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;(1,203)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;(248)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;(262)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;(237)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;4,6%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;30%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;30%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="height: 10.7pt; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;Attend Ambiental&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;5,134&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;3,369&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;1,781&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;(16)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;(8,198)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;(1,684)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;45%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;45%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;45%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="height: 7.25pt; background-color: White"&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;Aquapolo Ambiental&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;20,532&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;18,508&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;(7,350)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;9,374&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;7,979&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;5,592&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;49%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;49%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;49%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;Paulista Geradora de Energia&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 0; text-align: right"&gt;1,673&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 0; text-align: right"&gt;1,786&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 0; text-align: right"&gt;-&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 0; text-align: right"&gt;-&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 0"&gt;-&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 0; text-align: right"&gt;(113)&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 0; text-align: right"&gt;-&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 0; text-align: right"&gt;(119)&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 0; text-align: right"&gt;(206)&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;25%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;25%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;25%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="height: 3.7pt; background-color: White"&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 3.7pt; font-family: Arial,sans-serif; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 3.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;57,318&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 3.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;52,822&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 3.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;(8,454)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 3.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;17&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 3.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;(1,203)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 3.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;14,935&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 3.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;(799)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 3.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;3,701&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 3.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;6,510&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 3.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 3.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 3.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="height: 9.05pt; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt; font-family: Arial,sans-serif; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;Other investments&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 0; text-align: right"&gt;6,099&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 0; text-align: right"&gt;365&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="height: 5.65pt; background-color: White"&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt; font-family: Arial,sans-serif; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;Overall total &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt"&gt;&#13;    &lt;p style="border-bottom: Black 2.25pt double; font: 7pt/110% Georgia,serif; margin: 0; text-align: right"&gt;63,417&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt"&gt;&#13;    &lt;p style="border-bottom: Black 2.25pt double; font: 7pt/110% Georgia,serif; margin: 0; text-align: right"&gt;53,187&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"&gt;(*) Refer to changes in the equity of investees, as their financial&#13;statements for the year ended December 31, 2019 were issued, including some adjustments, after the Company&amp;#8217;s financial statements.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;&lt;sup&gt;(&amp;#185;)&lt;/sup&gt; The amounts presented for 2020 refer to July&#13;31, 2020.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 12pt Georgia,serif; margin: 0; text-align: justify"&gt;&lt;font style="font-size: 10pt"&gt;&lt;sup&gt;(&lt;/sup&gt;&amp;#178;&lt;sup&gt;)&lt;/sup&gt;&lt;/font&gt;&#13;&lt;font style="font-size: 9.5pt"&gt;On August 20, 2020, the investee Saneaqua Mairinque held an Extraordinary Shareholders' Meeting that approved&#13;a capital increase in the amount of R$ 21,944, through the issue of 17,178,988 shares. SABESP waived its preemptive right in the participation&#13;of such capital increase, and the shares then issued because of the capital increase were entirely subscribed by the shareholder BRK&#13;Ambiental, resulting in the dilution of SABESP&amp;#8217;s interest in the investee. Accordingly, SABESP discontinued the equity accounting&#13;method and recorded this financial asset under the fair value on the transaction date, in the amount of R$ 5,734 recorded as &amp;#8220;Other&#13;investments&amp;#8221;. The amounts corresponding to the equity result were recorded until July 2020.&amp;#160;&lt;/font&gt;&lt;/p&gt;</sbs:SummaryOfInvesteesFinancialStatementsAndEquityInterestTableTextBlock>
    <ifrs-full:ReclassificationIntoHeldtomaturityInvestments contextRef="From2020-01-01to2020-12-31_custom_SaneaquaMairinqueMember" unitRef="BRL" id="Foot-41-0" decimals="-3">-1203000</ifrs-full:ReclassificationIntoHeldtomaturityInvestments>
    <ifrs-full:ReclassificationIntoHeldtomaturityInvestments contextRef="From2020-01-01to2020-12-31_custom_SeasammMember" unitRef="BRL" decimals="-3">0</ifrs-full:ReclassificationIntoHeldtomaturityInvestments>
    <ifrs-full:ReclassificationIntoHeldtomaturityInvestments contextRef="From2020-01-01to2020-12-31_custom_AquapoloAmbientalMember" unitRef="BRL" decimals="-3">0</ifrs-full:ReclassificationIntoHeldtomaturityInvestments>
    <ifrs-full:ReclassificationIntoHeldtomaturityInvestments contextRef="From2020-01-01to2020-12-31_custom_PaulistaGeradoraDeEnergiasMember" unitRef="BRL" decimals="-3">0</ifrs-full:ReclassificationIntoHeldtomaturityInvestments>
    <ifrs-full:ReclassificationIntoHeldtomaturityInvestments contextRef="From2020-01-01to2020-12-31_custom_InvesteeTotalMember633566484" unitRef="BRL" decimals="-3">-1203000</ifrs-full:ReclassificationIntoHeldtomaturityInvestments>
    <ifrs-full:ReclassificationIntoHeldtomaturityInvestments contextRef="From2020-01-01to2020-12-31_custom_AguasDeCastilhoMember" unitRef="BRL" decimals="-3">0</ifrs-full:ReclassificationIntoHeldtomaturityInvestments>
    <ifrs-full:ReclassificationIntoHeldtomaturityInvestments contextRef="From2018-01-01to2018-12-31_custom_AguasDeAndradinasMember" unitRef="BRL" decimals="-3">0</ifrs-full:ReclassificationIntoHeldtomaturityInvestments>
    <ifrs-full:ReclassificationIntoHeldtomaturityInvestments contextRef="From2020-01-01to2020-12-31_custom_AttendAmbientalMember" unitRef="BRL" decimals="-3">0</ifrs-full:ReclassificationIntoHeldtomaturityInvestments>
    <sbs:InterestRatesDuringTheYear1 contextRef="AsOf2020-12-31_ifrs-full_InterestRateRiskMember_custom_CDIMember_custom_ProbableScenarioMember" unitRef="Pure" id="Foot-38-3" decimals="INF">0.030000</sbs:InterestRatesDuringTheYear1>
    <sbs:InterestRatesDuringTheYear1 contextRef="AsOf2020-12-31_ifrs-full_InterestRateRiskMember_custom_CDIMember_custom_ScenarioIIMember" unitRef="Pure" decimals="INF">0.037500</sbs:InterestRatesDuringTheYear1>
    <sbs:InterestRatesDuringTheYear1 contextRef="AsOf2020-12-31_ifrs-full_InterestRateRiskMember_custom_CDIMember_custom_ScenarioIIIMember" unitRef="Pure" decimals="INF">0.045000</sbs:InterestRatesDuringTheYear1>
    <ifrs-full:DisclosureOfMarketRiskExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Georgia,serif; margin-bottom: 0px; margin-top: 0px; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 14.2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;5&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Risk Management&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Georgia,serif; margin-bottom: 0px; margin-top: 0px; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 14.2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;5.1&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Financial Risk&#13;    Management&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Financial&#13;risk factors&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company's activities are affected by Brazilian economic scenario, making it exposed to market risk (exchange rate and interest&#13;rate), credit risk and liquidity risk. The Company&amp;#8217;s financial risk management is focused on the unpredictability of financial&#13;markets and seeks to minimize potential adverse effects on the Company&amp;#8217;s financial performance.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company has not utilized derivative instruments in any of the reported periods.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Frutiger Light,serif; margin-bottom: 0px; margin-top: 0px; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 17.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(a)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Market risk&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Foreign&#13;currency risk&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Foreign&#13;exchange exposure implies market risks associated with currency fluctuations, since the Company has foreign currency-denominated&#13;liabilities, mainly US dollar and yen-denominated short and long-term borrowings.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;management of SABESP&amp;#8217;s foreign currency exposure considers several current and projected economic factors, besides market&#13;conditions.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;This&#13;risk arises from the possibility that the Company may incur in losses due to exchange rate fluctuations that would impact liability&#13;balances of foreign currency-denominated borrowings and financing raised in the market and related financial expenses. The Company&#13;does not maintain hedge or swap contracts or any derivative financial instrument to hedge against this risk.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;A&#13;significant amount of the Company&amp;#8217;s financial debt is indexed to the US dollar and Yen, in the total amount of R$ 3,563,170&#13;as of December 31, 2020 (R$ 6,382,009 as of December 31, 2019). Below, the Company&amp;#8217;s exposure to exchange risk:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 50%; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 13%; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Foreign&#13;    currency&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 13%; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;R$&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 13%; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Foreign&#13;    currency&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 11%; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;R$&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Borrowings&#13;    and financing &amp;#8211; US$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;167,479&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;870,338&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,051,881&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;4,239,817&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Borrowings&#13;    and financing &amp;#8211; Yen&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;52,969,560&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;2,671,255&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;56,452,885&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;2,097,225&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Interest&#13;    and charges from borrowings and financing &amp;#8211; US$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;5,540&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;32,242&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Interest&#13;    and charges from borrowings and financing &amp;#8211; Yen&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;16,037&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;12,725&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&#13;    exposure&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3,563,170&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;6,382,009&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Borrowing&#13;    cost &amp;#8211; US$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(12,342)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(20,173)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Borrowing&#13;    cost &amp;#8211; Yen&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,966)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(3,038)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&#13;    foreign-currency denominated borrowings (Note 17)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,547,862&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;6,358,798&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;44.2% decrease in foreign currency-denominated debt from December 31, 2019 to December 31, 2020 results from the exchange risk&#13;management carried out by the Company in 2020, in view of the uncertain scenario and was mainly impacted by the following factors:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin-bottom: 2pt; margin-top: 0px; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 17.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 17.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#149;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Exchange of foreign&#13;    currency to local currency of the BID 2202 contract, in the amount of R$&amp;#160;2,810,907 (US$&amp;#160;494,617 thousand);&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin-bottom: 2pt; margin-top: 0px; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 17.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 17.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#149;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Final amortization&#13;    of Eurobonds, in the amount of R$&amp;#160;1,910,124 (US$&amp;#160;357,763 thousand), corresponding to principal plus interest and&#13;    charges.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;decrease was partially offset by the appreciation of the US dollar and Yen against the Real, as shown in the following table:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 18%; text-align: center; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 33%; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 28%; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 21%; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Variation&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;US$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;R$&#13;    5.1967&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;R$&#13;    4.0307&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;28.9%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Iene&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;R$&#13;    0.05043&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;R$&#13;    0.03715&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;35.7%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;As&#13;of December 31, 2020, the amount of R$ 2,247,544 was recorded in liabilities related to exchange rate variation of borrowings&#13;and financing contracts (R$ 288,678 as of December 31, 2019). As of December 31, 2020, if the Brazilian real had depreciated or&#13;appreciated by 10 percentage points, in addition to the impacts mentioned above, against the US dollar and Yen with all other&#13;variables held constant, effects on results before taxes on the year would have been R$ 356,317 (R$ 638,201 as of December 31,&#13;2019), lower or higher, mainly as a result of exchange losses or gains on the translation of foreign currency-denominated loans.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Scenario&#13;I below presents the effect in income statements for the next 12 months, considering the projected rates of the US dollar and&#13;the Yen. Considering the other variables as remaining constant, the impacts for the next 12 months are shown in scenarios II and&#13;III with possible depreciations of 25% and 50%, respectively, in the Brazilian real.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company understands that scenarios 25% and 50% are reasonable, given the instability of the real against the U.S. dollar and the&#13;Yen. Depreciation came to 28.9% and 35.7%, respectively, in 2020.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 63%; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 13%; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Scenario&#13;    I (Probable)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 13%; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Scenario&#13;    II (+25%)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 11%; text-align: center; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Scenario&#13;    III (+50%)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(*)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&lt;b&gt;Net&#13;    currency exposure as of December 31, 2020 in US$ - Liabilities &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;167,479&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;167,479&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;167,479&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;US$&#13;    rate as of December 31, 2020&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;5.1967&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;5.1967&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;5.1967&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Exchange&#13;    rate estimated according to the scenario&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;5.0000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;6.2500&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;7.5000&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Differences&#13;    between the rates&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;0.1967&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(1.0533)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(2.3033)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Effect&#13;    on net financial result R$ - gain/(loss) &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;32,943&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(176,406)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(385,754)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&lt;b&gt;Net&#13;    currency exposure as of December 31, 2020 in Yen - Liabilities&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;52,969,560&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;52,969,560&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;52,969,560&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Yen&#13;    rate as of December 31, 2020&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;0.05043&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;0.05043&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;0.05043&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Exchange&#13;    rate estimated according to the scenario&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;0.05125&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;0.06406&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;0.07687&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Differences&#13;    between the rates&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(0.00082)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(0.01363)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(0.02644)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Effect&#13;    on net financial result R$ - gain/(loss) &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(43,435)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(721,975)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,400,515)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&#13;    effect on net financial result in R$ - gain/(loss) &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(10,492)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(898,381)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,786,269)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-align: justify; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(*)&#13;    For the probable scenario in US dollar, the exchange rate estimated for December 31, 2021 was used, pursuant to the BACEN&#13;    Focus Report of December 31, 2020. For the Yen, the exchange estimated for December 31, 2021 was used, according to B3&amp;#8217;s&#13;    Reference Rates report of December 31, 2020.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Interest&#13;rate risk&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;This&#13;risk arises from the possibility that the Company could incur losses due to fluctuations in interest rates, increasing the financial&#13;expenses related to borrowings and financing.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company has not entered into any derivative contract to hedge against this risk; however continually monitors market interest&#13;rates, in order to evaluate the possible need to replace its debt.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;table below provides the Company's borrowings and financing subject to variable interest rate:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 30%; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 37%; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 33%; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;CDI&lt;sup&gt;(i)&lt;/sup&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;7,836,988&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,866,755&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;TR&lt;sup&gt;(ii)&lt;/sup&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,619,416&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,675,203&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;IPCA&lt;sup&gt;(iii)&lt;/sup&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;2,176,547&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,366,134&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;TJLP&lt;sup&gt;(iv)&lt;/sup&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,517,657&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,381,342&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;LIBOR&lt;sup&gt;(v)&lt;/sup&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;870,337&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;2,829,073&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Interest&#13;    and charges&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;164,439&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;105,667&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;14,185,384&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;9,224,174&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(i)&#13;CDI &amp;#8211; (Certificado de Dep&amp;#243;sito Interbanc&amp;#225;rio), an interbank deposit certificate&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(ii)&#13;TR &amp;#8211; Interest Benchmark Rate&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(iii)&#13;IPCA &amp;#8211; (&amp;#205;ndice Nacional de Pre&amp;#231;os ao Consumidor Amplo), a consumer price index&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(iv)&#13;TJLP &amp;#8211; (Taxa de Juros a Longo Prazo), a long-term interest rate index&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(v)&#13;LIBOR &amp;#8211; London Interbank Offered Rate&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Another&#13;risk to which the Company is exposed, is the mismatch of monetary restatement indices of its debts with those of its service revenues.&#13;Tariff adjustments of services provided by the Company do not necessarily follow the increases in the inflation indexes to adjust&#13;borrowings, financing and interest rates affecting indebtedness&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;As&#13;of December 31, 2020, if interest rates on borrowings and financing had been 1 percentage point higher or lower with all other&#13;variables held constant, the effects on profit before taxes would have been R$ 141,854&lt;br /&gt;&#13;(R$ 92,242 as of December 31, 2019) lower or higher, mainly as a result of lower or higher interest expense on floating rate borrowings&#13;and financing.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(b)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Credit&#13;risk&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Credit&#13;risk arises from cash and cash equivalents, financial investments, as well as credit exposures to wholesale basis and retail customers,&#13;including outstanding accounts receivable, restricted cash and accounts receivable from related parties. Credit risk exposure&#13;to customers is mitigated by sales to a dispersed base.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;maximum exposures to credit risk as of December 31, 2020 are the carrying amounts of instruments classified as cash and cash equivalents,&#13;financial investments, restricted cash, trade receivables and accounts receivable from related parties in the balance sheet date.&#13;See additional information in Notes 7, 8, 9, 10 and 11.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Regarding&#13;the financial assets held with financial institutions, the credit quality was assessed by reference to external credit ratings&#13;(if available) or to historical information about the bank&amp;#8217;s default rates. For the credit quality of the banks, such as&#13;deposits and financial investments, the Company considers the lower rating published by three main international rating agencies&#13;(Fitch, Moody's and S&amp;#38;P), according to internal policy of market risk management:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 37%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Banks&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 21%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Fitch&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 21%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Moody's&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 21%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Standard&#13;    Poor's&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Banco&#13;    do Brasil S/A&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;AA(bra)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Aa1.br&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Banco&#13;    Santander Brasil S/A&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Aaa.br&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;brAAA&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Brazilian&#13;    Federal Savings Bank&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;AA(bra)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Aa1.br&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;brAAA&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Banco&#13;    Bradesco S/A&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;AAA(bra)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Aa1.br&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;brAAA&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Ita&amp;#250;&#13;    Unibanco Holding S/A&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;AAA(bra)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Aa1.br&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;brAAA&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Banco&#13;    BV&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Aa3.br&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;brAAA&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Banco&#13;    BTG Pactual S/A&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;AA(bra)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Aa2.br&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;brAA+&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;table below shows the rating assessment released by the Fitch agency, for deposit transactions and financial investments in local&#13;currency (R$ - domestic rating):&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 48%; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 26%; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 26%; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Cash&#13;    and cash equivalents and financial investments&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;AA(bra)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;2,662,685&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;2,193,725&#13;    &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;AAA(bra)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;891,243&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;41,992&#13;    &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Other&#13;    (*)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;253,619&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;17,493&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3,807,547&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;2,253,210&#13;    &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(*)&#13;This category includes current accounts and investment funds in banks whose balances were not significant in 2019. The amount&#13;of R$ 253,066 referring to Banco BV (no classification) was recorded in 2020.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(c)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Liquidity&#13;risk &lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Liquidity&#13;is primarily reliant upon cash provided by operating activities and borrowings and financing obtained in the local and international&#13;capital markets, as well as the payment of debts. The liquidity risk management considers the assessment of its liquidity requirements&#13;to ensure it has sufficient cash to meet its operating and capital expenditures needs, as well as the payment of debts.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;funds held by the Company are invested in interest-bearing current accounts, time deposits and securities, selecting instruments&#13;with appropriate maturity or liquidity sufficient to provide margin as determined by projections mentioned above.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;table below shows the financial liabilities of the Company, by relevant maturities, including the installments of principal and&#13;future interest to be paid according to the agreement. Future interest was calculated based on the contractual clauses for all&#13;agreements. For agreements with floating interest rate, the interest rates used correspond to the base dates above.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 44%; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 8%; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 8%; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2022&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 8%; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 8%; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2024&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 8%; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2025&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 8%; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2026&#13;    onwards&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 8%; white-space: nowrap; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&lt;b&gt;As&#13;    of December 31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; font-size: 10pt; font-weight: bold; line-height: 110%; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; font-size: 10pt; font-weight: bold; line-height: 110%; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; font-size: 10pt; font-weight: bold; line-height: 110%; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; font-size: 10pt; font-weight: bold; line-height: 110%; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Liabilities&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; font-size: 10pt; font-weight: bold; line-height: 110%; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Borrowings&#13;    and financing&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3,439,199&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;1,994,506&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;2,019,520&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;2,177,923&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; font-size: 10pt; font-weight: bold; line-height: 110%; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: normal 10pt/110% Times New Roman, Times, Serif"&gt;1,672,201&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;9,828,487&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;21,131,836&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Accounts&#13;    payables to suppliers and contractors&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;263,741&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; font-size: 10pt; font-weight: bold; line-height: 110%; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: normal 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; font-size: 10pt; font-weight: bold; line-height: 110%; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: normal 10pt/110% Times New Roman, Times, Serif"&gt;263,741&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-left: 5pt; line-height: 110%; padding-right: 5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Services&#13;    payable&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; 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margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Cross&#13;default&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company has borrowings and financing agreements including cross default clauses, e.g., the early maturity of any debt, may imply&#13;the early maturity of these agreements. The indicators are continuously monitored in order to avoid the execution of these clauses&#13;and the more restrictive are showed in Note 17 (c).&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(d)&lt;/b&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;b&gt;Sensitivity&#13;analysis on interest rate risk&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;table below shows the sensitivity analysis of the financial instruments, prepared in accordance with IFRS 7, in order to evidence&#13;the balances of main financial assets and liabilities, calculated at a rate projected for the twelve-month period after December&#13;31, 2020, or until the final settlement of each contract, whichever is shorter, considering a probable scenario (Scenario I),&#13;appreciation of 25% (Scenario II) and 50% (Scenario III).&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;purpose of the sensitivity analysis is to measure the impact of changes in the market over the financial instruments, considering&#13;constant all other variables. 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text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13; 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text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;TR&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(1,619,416)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;0.0001%(***)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; 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   &lt;td style="padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; 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background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Interest&#13;    to be incurred&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(69,053)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(86,317)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(103,580)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;LIBOR&#13;    &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(870,337)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;0.1900%(**)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;0.2375%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;0.2850%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Interest&#13;    to be incurred&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(1,654)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(2,067)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(2,480)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&#13;    expenses to be incurred, net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(264,732)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(330,916)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(397,098)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(*)&#13;    Source: CDI and IPCA (BACEN Focus Report, December 31, 2020) and long-term interest rate as of December 31, 2020 (BACEN).&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(**)&amp;#160;&amp;#160;&amp;#160;Source:&#13;    Bloomberg.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr&gt;&#13;    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;(***)&#13;    Source: B3.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Arial, Helvetica, Sans-Serif; margin-bottom: 0px; width: 100%; margin-top: 0px"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 14.2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;5.2&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Capital management&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company&amp;#8217;s objectives when managing capital are ensure its ability to continue as a going concern in order to provide returns&#13;for shareholders and benefits for other stakeholders, and to maintain an optimal capital structure to reduce the cost of capital.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Capital&#13;is monitored based on the leverage ratio, which corresponds to net debt divided by total capital (shareholders and providers of&#13;capital). Net debt corresponds to total borrowings and financing less cash and cash equivalents and financial investments. Total&#13;capital is calculated as total equity as shown in the statement of the financial position plus net debt.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 50%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 25%; white-space: nowrap; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 25%; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019 &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Total&#13;    borrowings and financing (Note 17)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;17,258,624&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;13,244,709&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(-)&#13;    Cash and cash equivalents (Note 7)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(396,401)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(2,253,210)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(-)&#13;    Financial investments (Note 8)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(3,411,146)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Net&#13;    debt&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;13,451,077&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;10,991,499&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Total&#13;    equity&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;22,793,704&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;21,635,783&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Total&#13;    capital (shareholders + providers of capital)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;36,244,781&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;32,627,282&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 2pt; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 2pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Leverage&#13;    ratio&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;37%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;34%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;As&#13;of December 31, 2020, the leverage ratio reached 37% compared to 34% as of December 31, 2019, mainly due to the increase in net&#13;debt resulting from new borrowings and financing, as well as the increase in foreign currency debts resulting from the depreciation&#13;of the real against the Yen and the U.S. dollar, which impacted borrowings and financing in foreign currency.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Arial, Helvetica, Sans-Serif; margin-bottom: 0px; width: 100%; margin-top: 0px"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 14.2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;5.3&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Fair value estimates&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company considers that balances from trade receivables (current) and accounts payable to suppliers by carrying amount, less impairment&#13;approximate their fair values, considering the short maturity. Long-term trade receivables also approximate their fair values,&#13;as they will be adjusted by inflation and/or will bear contractual interest rates over time.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Arial, Helvetica, Sans-Serif; margin-bottom: 0px; width: 100%; margin-top: 0px"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 14.2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;5.4&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Financial instruments&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company did not have financial assets classified as fair value through other comprehensive income and fair value through profit&#13;or loss. The Company&amp;#8217;s financial instruments included in the amortized cost category comprise cash and cash equivalents,&#13;restricted cash, trade receivables, balances with related parties, other receivables, and balances receivable from the Water National&#13;Agency &amp;#8211; ANA, accounts payable to contractors and suppliers, borrowings and financing, services payable, balances payable&#13;deriving from the Public Private Partnership-PPP and program contract commitments, which are non-derivative financial assets and&#13;liabilities with fixed or determinable payments, not quoted in an active market, except for cash equivalents and financial investments.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;estimated fair values of financial instruments are as follows:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Financial&#13;assets&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: center; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 40%; white-space: nowrap; text-align: center; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 15%; white-space: nowrap; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Carrying&#13;    amount&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 15%; white-space: nowrap; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Fair&#13;    value&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 15%; white-space: nowrap; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Carrying&#13;    amount&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 15%; white-space: nowrap; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Fair&#13;    value&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Cash&#13;    and cash equivalents&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;396,401&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;396,401&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,253,210&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,253,210&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Financial&#13;    investments&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,411,146&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,411,146&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Restricted&#13;    cash&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;35,742&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;35,742&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;26,018&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;26,018&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Trade&#13;    receivables&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,450,986&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,450,986&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,353,027&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,353,027&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Water&#13;    National Agency &amp;#8211; ANA &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;26,463&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;26,463&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;32,466&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;32,466&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Other&#13;    receivables &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;246,110&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;246,110&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;194,178&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;194,178&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Additionally,&#13;SABESP has financial instrument assets receivables from related parties, in the amount of R$806,645 as of December 31, 2020 (R$850,896&#13;as of December 31, 2019), which were calculated in accordance with the conditions negotiated between related parties. The conditions&#13;and additional information referring to these financial instruments are disclosed in Note 11 to the financial statements. Part&#13;of this balance, in the amount of R$732,391 (R$747,579 as of December 31, 2019), refers to reimbursement of additional retirement&#13;and pension plan - G0 and is indexed by IPCA plus simple interest of 0.5% p.m. This interest rate approximates that one practiced&#13;by federal government bonds (NTN-b) with terms similar to those of related-party transactions.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;agreement with the municipality of Mau&amp;#225; was recorded considering the Level 3 fair value hierarchy, due to the fact that this&#13;transaction is unobservable under market conditions, i.e., the inputs were not based on market data. All recurring and non-recurring&#13;transactions carried out by the Company, when classified at Level 3, are assessed by SABESP&amp;#8217;s Controllership, in order to&#13;assess unobservable data and any valuation adjustments.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Financial&#13;liabilities&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: center; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 45%; white-space: nowrap; text-align: center; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 10%; white-space: nowrap; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Carrying&#13;    amount&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 15%; white-space: nowrap; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Fair&#13;    value&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 15%; white-space: nowrap; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Carrying&#13;    amount&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 15%; white-space: nowrap; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Fair&#13;    value&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; font-size: 14pt; font-style: italic; font-weight: bold; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: normal 10pt Times New Roman, Times, Serif"&gt;Borrowings&#13;    and financing&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; font-size: 14pt; font-style: italic; font-weight: bold; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: normal 10pt Times New Roman, Times, Serif"&gt;17,258,624&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; font-size: 14pt; font-style: italic; font-weight: bold; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: normal 10pt Times New Roman, Times, Serif"&gt;&amp;#160;17,702,649&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; font-size: 14pt; font-style: italic; font-weight: bold; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: normal 10pt Times New Roman, Times, Serif"&gt;13,244,709&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; font-size: 14pt; font-style: italic; font-weight: bold; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: normal 10pt Times New Roman, Times, Serif"&gt;13,937,611&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Accounts&#13;    payables to suppliers and contractors&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;263,741&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;263,741&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;369,631&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;369,631&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Services&#13;    payable&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;453,750&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;453,750&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;474,078&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;474,078&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Program&#13;    contract commitments&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;231,480&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;231,480&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;377,253&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;377,253&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Public-Private&#13;    Partnership - PPP&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,175,273&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,175,273&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,293,980&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,293,980&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;To&#13;obtain fair value of borrowings and financing, the following criteria have been adopted:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin-bottom: 0px; margin-top: 0px; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 8.55pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 19.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(i)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Agreements with&#13;    CEF (Brazilian Federal Savings Bank) were projected until their final maturities, at the average interest rate plus TR x DI&#13;    and the average contractual term, were adjusted to present value by a funding rate specific for the Company in similar contracts,&#13;    plus TR x DI, on the end of the reporting period. TR x DI rates were obtained with B3. &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin-bottom: 0px; margin-top: 0px; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 8.55pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 19.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(ii)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The debentures were&#13;    projected up to the final maturity date according to contractual rates (IPCA, DI, TJLP or TR), and adjusted to present value&#13;    considering the future interest rate published by ANBIMA in the secondary market, or by equivalent market rates, or the Company&amp;#8217;s&#13;    shares traded in the Brazilian market. &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin-bottom: 0px; margin-top: 0px; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 8.55pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 19.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(iii)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Financing &amp;#8211;&#13;    BNDES corresponds to instruments valued at their carrying amount restated until the maturity date, and are indexed by the&#13;    long-term interest rate (TJLP). &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 1cm; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;These&#13;financing have specific characteristics and conditions defined in the financing agreements with BNDES, between independent parties,&#13;and reflect the conditions for those types of financing. Brazil does not have a consolidated market of long-term debts with the&#13;same characteristics of BNDES financing; thus, the offering of credit to the entities in general, with such long-term characteristic,&#13;is usually restricted to BNDES.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 1cm; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin-bottom: 0px; margin-top: 0px; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 8.55pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 19.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(iv)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Other financing&#13;    in local currency are considered by carrying amount restated until the maturity date, adjusted to present value at future&#13;    market interest rates. The future rates used were obtained on the website of B3. &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin-bottom: 0px; margin-top: 0px; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 8.55pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 19.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(v)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Agreements with&#13;    IDB and IBRD were projected until final maturity in origin currency, using the contracted interest rates + Libor&amp;#8217;s future&#13;    rate, adjusted to present value using the exchange coupon curve obtained with B3, plus future LFT, disclosed by ANBIMA in&#13;    the secondary market. All the amounts obtained were translated into Brazilian reais at the exchange rate of December 31, 2020.&#13;    &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin-bottom: 0px; margin-top: 0px; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 8.55pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 19.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(vi)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Agreements with&#13;    JICA were projected until final maturity in origin currency, using the contracted interest rates, translated to the U.S. dollar&#13;    and adjusted to present value using the exchange coupon curve obtained with B3, plus future LFT, disclosed by ANBIMA in the&#13;    secondary market. The amounts obtained were translated into Brazilian reais at the exchange rate of December 31, 2020. &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Arial, Helvetica, Sans-Serif; margin-bottom: 0px; margin-top: 0px; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 8.55pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 19.85pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(vii)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Lease and finance&#13;    lease based on IFRS 16 correspond to instruments valued at their carrying amount restated until the maturity date, and are&#13;    indexed by a fixed contractual rate. Thus, the Company discloses the amount recorded as of December 31, 2020 as market value.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Financial&#13;instruments referring to financial investments and borrowings and financing are classified as Level 2 in the fair value hierarchy.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Considering&#13;the nature of other financial instruments, assets and liabilities, the balances recognized in the statement of financial position&#13;approximate the fair values, except for borrowings and financing, considering the maturities close to the end of the reporting&#13;date, comparison of contractual interest rates with market rates in similar operations at the end of the reporting period, their&#13;nature and maturity terms.&lt;/font&gt;&lt;/p&gt;</ifrs-full:DisclosureOfMarketRiskExplanatory>
    <ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia,serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 0.5in"&gt;&lt;b&gt;12&lt;/b&gt;&lt;/td&gt;&lt;td style="width: 0.5in"&gt;&lt;b&gt;Investments&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"&gt;The Company holds interest in certain Special Purpose Entities&#13;(SPE). Although SABESP has no majority shares of its investees, the shareholders&amp;#8217; agreement provides for the power of veto in certain&#13;management issues, however, with no ability to use such power of veto in a way to affect returns over investments, indicating participating&#13;shared control (joint venture &amp;#8211; IFRS 11).&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"&gt;The Company holds interest recognized by the equity accounting&#13;in the following investees:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/12pt Arial,sans-serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 1pt"&gt;&lt;/td&gt;&lt;td style="width: 20pt"&gt;&lt;font style="font: 10pt Georgia,serif"&gt;(a)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Georgia,serif"&gt;&lt;u&gt;Sesamm&lt;/u&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;As of August 15, 2008, Sesamm &amp;#8211; Servi&amp;#231;os&#13;de Saneamento de Mogi Mirim S/A was incorporated for a period of 30 years from the date the concession agreement with the municipality&#13;for the purpose of providing complementary services to the sewage diversion system and implementing and operating sewage treatment system&#13;in the municipality of Mogi Mirim, including the disposal of solid waste.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;On October 30, 2019, ECS shares were transferred to&#13;GS Inima Brasil. After the acquisition was completed, SABESP continues to hold 36% of the shares and GS Inima now holds 64%.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;Sesamm's capital as of December 31, 2020, totaled&#13;R$ 19,532, and was represented by 19,532,409 registered common shares without a par value.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;The operations initiated in June 2012.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/12pt Arial,sans-serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 1pt"&gt;&lt;/td&gt;&lt;td style="width: 20pt"&gt;&lt;font style="font: 10pt Georgia,serif"&gt;(b)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Georgia,serif"&gt;&lt;u&gt;&amp;#193;guas de Andradina&lt;/u&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;As of September 15, 2010, the Company, &amp;#193;guas&#13;de Andradina S.A. was incorporated, with indefinite term, for the purpose of providing water supply and sewage services to the municipality&#13;of Andradina.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;As of December 31, 2020, the capital of &amp;#193;guas&#13;de Andradina totaled R$ 17,936, divided into 17,936,174 registered common shares without a par value. SABESP holds 30% of its equity interest&#13;and Igu&amp;#225; 70%.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;The Company pledges as guarantee 100% of its shares&#13;in &amp;#193;guas de Andradina as a counter guarantee for the issuance of Letters of Guarantee with BNDES.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;The operations initiated in October 2010.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/12pt Arial,sans-serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 1pt"&gt;&lt;/td&gt;&lt;td style="width: 20pt"&gt;&lt;font style="font: 10pt Georgia,serif"&gt;(c)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Georgia,serif"&gt;&lt;u&gt;&amp;#193;guas de Castilho&lt;/u&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;As of October 29, 2010, the Company, &amp;#193;guas de&#13;Castilho, was incorporated for the purpose of providing water supply and sewage services to the municipality of Castilho.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;As of December 31, 2020, the company&amp;#8217;s capital&#13;was R$ 2,785, and was represented by 2,785,225 registered shares without a par value. SABESP holds a 30% interest and Igu&amp;#225; 70%.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;The Company pledges as guarantee 100% of its shares&#13;in &amp;#193;guas de Castilho as a counter guarantee for the issuance of Letters of Guarantee with BNDES.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;The operations initiated in January 2011.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/12pt Arial,sans-serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 1pt"&gt;&lt;/td&gt;&lt;td style="width: 20pt"&gt;&lt;font style="font: 10pt Georgia,serif"&gt;(d)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Georgia,serif"&gt;&lt;u&gt;Attend Ambiental&lt;/u&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;As of August 23, 2020, Attend Ambiental S/A was incorporated&#13;with the purpose of implementing and operating a pre-treatment station of non-domestic effluents and sludge transportation in the metropolitan&#13;region of S&amp;#227;o Paulo, as well as the development of other related activities and the creation of similar infrastructures in other&#13;locations in Brazil and abroad.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;As of December 31, 2020, the capital totaled R$ 37,677,&#13;and was represented by 37,677,245 registered common shares without a par value. SABESP holds a 45% interest and Estre 55%.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;The operations initiated in December 2014.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/12pt Arial,sans-serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 1pt"&gt;&lt;/td&gt;&lt;td style="width: 20pt"&gt;&lt;font style="font: 10pt Georgia,serif"&gt;(e)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Georgia,serif"&gt;&lt;u&gt;Aquapolo Ambiental S/A.&lt;/u&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;As of October 8, 2009, the Company, Aquapolo Ambiental&#13;S.A., was incorporated for the purpose of producing, providing and trading reused water for Quattor Qu&amp;#237;mica S.A., Quattor Petroqu&amp;#237;mica&#13;S.A., Quattor Participa&amp;#231;&amp;#245;es S.A. and other companies comprising the Petrochemical Complex of Capuava and the metropolitan region&#13;of S&amp;#227;o Paulo.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;As of December 31, 2020, the capital of Aquapolo totaled&#13;R$ 36,412, and was represented by 42,419,045 registered common shares without a par value. SABESP holds 49% of its equity interest.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;The Company pledges as guarantee to the loan acquired&#13;through the issuance of debentures, 100% of its shares in Aquapolo Ambiental S/A.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;The operations initiated in October 2012.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/12pt Arial,sans-serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 1pt"&gt;&lt;/td&gt;&lt;td style="width: 20pt"&gt;&lt;font style="font: 10pt Georgia,serif"&gt;(f)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Georgia,serif"&gt;&lt;u&gt;Paulista Geradora de Energia&lt;/u&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Georgia,serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;As of April 13, 2015, the Company acquired shares&#13;from Empresa Paulista Geradora de Energia S/A - PGE, jointly with Servtec Investimentos e Participa&amp;#231;&amp;#245;es Ltda (&amp;#34;Servtec)&#13;and Tecniplan Engenharia e Com&amp;#233;rcio Ltda (&amp;#34;Tecniplan&amp;#34;), which operational purpose is the implementation and commercial&#13;exploration of water potential in small hydroelectric power plants (PCHs), located at the Guara&amp;#250; and Vertedouro Cascata Water Treatment&#13;Stations.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Georgia,serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;As of December 31, 2020, the capital of Paulista Geradora&#13;de Energia was R$ 8,679, represented by 8,679,040 registered common shares without a par value, in which SABESP holds a 25% interest,&#13;Servtec holds 37.5% and Tecniplan 37.5%.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Georgia,serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;As of December 31, 2020, operations had not initiated yet.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Georgia,serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;&lt;u&gt;Saneaqua Mairinque&lt;/u&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;As of June 14, 2010, the Company, Saneaqua Mairinque S/A, was&#13;incorporated with indefinite term, for the purpose of exploring water supply and sewage services of the municipality of Mairinque.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;On August 20, 2020, the investee Saneaqua Mairinque held an Extraordinary&#13;Shareholders' Meeting that approved a capital increase in the amount of R$ 21,944, through the issue of 17,178,988 shares. SABESP waived&#13;its preemptive right in the participation of such capital increase, and the shares then issued because of the capital increase were entirely&#13;subscribed by the shareholder BRK Ambiental, resulting in the dilution of SABESP&amp;#8217;s interest in the investee. Accordingly, SABESP&#13;discontinued the equity accounting method and recorded this financial asset under the fair value on the transaction date, in the amount&#13;of R$ 5,734. The amounts corresponding to the equity result were recorded until July 2020.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;As of December 31, 2020, the capital of Saneaqua Mairinque totaled&#13;R$ 26,127, and was represented by 20,320,227 registered common shares without a par value. SABESP holds a 4.6% interest and BRK 95.4%.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;The Company pledges 100% of the interest held in the above-mentioned&#13;company as guarantee for the financing obtained by Saneaqua Mairinque.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;The operations initiated in October 2010.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Georgia,serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Georgia,serif; margin: 0"&gt;Below is a summary of the investees&amp;#8217; financial information and SABESP&amp;#8217;s equity&#13;interest:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Georgia,serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse; font-size: 12pt"&gt;&#13;  &lt;tr style="height: 13.9pt"&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;&lt;b&gt;Company&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 8pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;Equity&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt"&gt;&#13;&lt;div style="border-bottom: Black 0.5pt solid; padding: 0cm 0cm 1pt"&gt;&#13;&#13;    &lt;p style="font: 8pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 8pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;Dividends distributed&lt;/b&gt;&lt;/p&gt;&#13;&lt;/div&gt;&lt;/td&gt;&#13;    &lt;td colspan="4" style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 8pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;Profit (loss) for the&#13;    year&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="height: 13.9pt"&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; width: 30%; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 8%; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 8%; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt"&gt;&#13;&lt;div style="border-bottom: Black 0.5pt solid; padding: 0cm 0cm 1pt"&gt;&#13;&#13;    &lt;p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;2019&lt;/b&gt;&lt;/p&gt;&#13;&lt;/div&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 8%; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt"&gt;&#13;&lt;div style="border-bottom: Black 0.5pt solid; padding: 0cm 0cm 1pt"&gt;&#13;&#13;    &lt;p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;2018&lt;/b&gt;&lt;/p&gt;&#13;&lt;/div&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; width: 12%; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt"&gt;&#13;&lt;div style="border-bottom: Black 0.5pt solid; padding: 0cm 0cm 1pt"&gt;&#13;&#13;    &lt;p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/p&gt;&#13;&lt;/div&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 8%; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt"&gt;&#13;&lt;div style="border-bottom: Black 0.5pt solid; padding: 0cm 0cm 1pt"&gt;&#13;&#13;    &lt;p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/p&gt;&#13;&lt;/div&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; width: 8%; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt"&gt;&#13;&lt;div style="border-bottom: Black 0.5pt solid; padding: 0cm 0cm 1pt"&gt;&#13;&#13;    &lt;p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;(*)&lt;/b&gt;&lt;/p&gt;&#13;&lt;/div&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 10%; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt"&gt;&#13;&lt;div style="border-bottom: Black 0.5pt solid; padding: 0cm 0cm 1pt"&gt;&#13;&#13;    &lt;p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;2019&lt;/b&gt;&lt;/p&gt;&#13;&lt;/div&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 8%; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt"&gt;&#13;&lt;div style="border-bottom: Black 0.5pt solid; padding: 0cm 0cm 1pt"&gt;&#13;&#13;    &lt;p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;2018&lt;/b&gt;&lt;/p&gt;&#13;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="height: 13.9pt"&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="height: 13.9pt; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; 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padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;11,413&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="height: 13.9pt; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;Paulista Geradora de Energia&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;6,692&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;7,144&lt;/font&gt;&lt;/td&gt;&#13; 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height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;(481)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 8pt/110% Georgia,serif"&gt;(822)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;&lt;sup&gt;&amp;#160;&lt;/sup&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse; font-size: 12pt"&gt;&#13;  &lt;tr style="height: 17.5pt"&gt;&#13;    &lt;td style="text-align: left; white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;&lt;b&gt;Company&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;Investments&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;Dividends distributed&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;Other Comprehensive&#13;    Income&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;&lt;div style="border-bottom: Black 0.5pt solid; padding: 0cm 0cm 1pt"&gt;&#13;&#13;    &lt;p style="font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;Reclassification&lt;/b&gt;&lt;/p&gt;&#13;&lt;/div&gt;&lt;/td&gt;&#13;    &lt;td colspan="4" style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;Equity in the earnings&#13;    of subsidiaries&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;Interest percentage&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr style="height: 13.85pt"&gt;&#13;    &lt;td style="text-align: center; white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 23%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 5%"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 6%"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;2019&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 9%"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 11%"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 12%"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 5%"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 5%"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;(*)&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 5%"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;2019&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 5%"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;2018&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 4%"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 5%"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;2019&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 5%"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;2018&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="height: 17.5pt"&gt;&#13; 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vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt; font-family: Arial,sans-serif; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt; font-family: Arial,sans-serif; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt; font-family: Arial,sans-serif; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; 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text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;8,873&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;9,020&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;(380)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; 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padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;722&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;30%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;30%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;30%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="height: 6.85pt; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;&amp;#193;guas de Castilho&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;2,560&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;2,172&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; 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padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;30%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;30%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="height: 5.55pt; background-color: White"&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;Saneaqua Mairinque&amp;#178;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;1,434&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;17&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;(1,203)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;(248)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;(262)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;(237)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;4,6%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;30%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;30%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="height: 10.7pt; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;Attend Ambiental&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;5,134&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;3,369&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;1,781&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;(16)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;(8,198)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;(1,684)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;45%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;45%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;45%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="height: 7.25pt; background-color: White"&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;Aquapolo Ambiental&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;20,532&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;18,508&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;(7,350)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;9,374&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;7,979&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;5,592&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;49%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;49%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;49%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;Paulista Geradora de Energia&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 0; text-align: right"&gt;1,673&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 0; text-align: right"&gt;1,786&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 0; text-align: right"&gt;-&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 0; text-align: right"&gt;-&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 0"&gt;-&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 0; text-align: right"&gt;(113)&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 0; text-align: right"&gt;-&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 0; text-align: right"&gt;(119)&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 0; text-align: right"&gt;(206)&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;25%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;25%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;25%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="height: 3.7pt; background-color: White"&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 3.7pt; font-family: Arial,sans-serif; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 3.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;57,318&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 3.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;52,822&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 3.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;(8,454)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 3.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;17&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 3.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;(1,203)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 3.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;14,935&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 3.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;(799)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 3.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;3,701&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 3.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;6,510&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 3.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 3.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 3.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="height: 9.05pt; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt; font-family: Arial,sans-serif; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;Other investments&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 0; text-align: right"&gt;6,099&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt"&gt;&#13;    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 0; text-align: right"&gt;365&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="height: 5.65pt; background-color: White"&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt; font-family: Arial,sans-serif; line-height: 110%"&gt;&lt;font style="font: 7pt/110% Georgia,serif"&gt;Overall total &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt"&gt;&#13;    &lt;p style="border-bottom: Black 2.25pt double; font: 7pt/110% Georgia,serif; margin: 0; text-align: right"&gt;63,417&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt"&gt;&#13;    &lt;p style="border-bottom: Black 2.25pt double; font: 7pt/110% Georgia,serif; margin: 0; text-align: right"&gt;53,187&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"&gt;(*) Refer to changes in the equity of investees, as their financial&#13;statements for the year ended December 31, 2019 were issued, including some adjustments, after the Company&amp;#8217;s financial statements.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"&gt;&lt;sup&gt;(&amp;#185;)&lt;/sup&gt; The amounts presented for 2020 refer to July&#13;31, 2020.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 12pt Georgia,serif; margin: 0; text-align: justify"&gt;&lt;font style="font-size: 10pt"&gt;&lt;sup&gt;(&lt;/sup&gt;&amp;#178;&lt;sup&gt;)&lt;/sup&gt;&lt;/font&gt;&#13;&lt;font style="font-size: 9.5pt"&gt;On August 20, 2020, the investee Saneaqua Mairinque held an Extraordinary Shareholders' Meeting that approved&#13;a capital increase in the amount of R$ 21,944, through the issue of 17,178,988 shares. SABESP waived its preemptive right in the participation&#13;of such capital increase, and the shares then issued because of the capital increase were entirely subscribed by the shareholder BRK&#13;Ambiental, resulting in the dilution of SABESP&amp;#8217;s interest in the investee. Accordingly, SABESP discontinued the equity accounting&#13;method and recorded this financial asset under the fair value on the transaction date, in the amount of R$ 5,734 recorded as &amp;#8220;Other&#13;investments&amp;#8221;. The amounts corresponding to the equity result were recorded until July 2020.&amp;#160;&lt;/font&gt;&lt;/p&gt;</ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory>
    <sbs:SummaryOfActuarialAssumptionsTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 42%; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 10%; text-align: center; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G1&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 10%; text-align: center; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G0&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 10%; text-align: center; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G1&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 10%; text-align: center; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G0&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 10%; text-align: center; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G1&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 8%; text-align: center; padding-bottom: 2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G0&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Discount&#13;    rate &amp;#8211; actual rate (NTN-B) &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3.44%&#13;    p.a.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3.07%&#13;    p.a.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3.37%&#13;    p.a.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3.36%&#13;    p.a.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;4.91%&#13;    p.a.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;4.84%&#13;    p.a.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Inflation&#13;    rate&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3.25%&#13;    p.a.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3.25%&#13;    p.a.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3.5%&#13;    p.a.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;3.5%&#13;    p.a.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;4.01%&#13;    p.a.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;4.01% p.a.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Nominal&#13;    rate of salary growth&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;5.32%&#13;    p.a.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;5.32%&#13;    p.a&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;5.57%&#13;    p.a.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;5.57%&#13;    p.a&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;6.09%&#13;    p.a.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;6.09%&#13;    p.a&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Mortality&#13;    table&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;AT-2000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;AT-2000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;AT-2000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;AT-2000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;AT-2000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;AT-2000&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sbs:SummaryOfActuarialAssumptionsTableTextBlock>
    <ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;34&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Events after the reporting period&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 0px; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 18pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 18pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#149;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;COVID-19 - suspension&#13;of cuts and debt renegotiation&lt;/b&gt;&lt;/font&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&#13;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;On&#13;February 3, 2021, the Company approved: (i) suspend cuts and renegotiate debts for commercial and service customers residing in&#13;the operated municipalities that are in the orange and red phases of the S&amp;#227;o Paulo / Covid-19 Plan; (ii) the validity period&#13;will run from February 3, 2021 until March 31, 2021; (iii) the existing debts, including the agreements signed during the pandemic&#13;period, will be renegotiated without the application of a fine and interest, only monetary adjustment, according to the Company's&#13;policy and procedure; (iv) the term for installments will be 12 months, from the date of the renegotiation of outstanding balances;&#13;(v) the debtor will not be included in the credit protection register for debts until March 31, 2021; (vi) debtors which may have&#13;been included in the credit protection register during the pandemic will be withdrawn immediately after the debt is renegotiated&#13;with Sabesp.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;On&#13;March 16, 2021, the Company extended from March 31 to April 30, 2021, the measures to minimize the economic impacts of the pandemic&#13;in commercial and service establishments, mentioned above.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 0px; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 18pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 18pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#149;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;New Legal Sanitation&#13;    Framework &amp;#8211; recognition of financial asset&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company has been maintaining investments made and not recovered through the rendering of services, within the original term of&#13;the contract, as intangible assets, amortized by the useful life of the asset, taking into consideration the solid track record&#13;of concession renewal and, therefore, the continuity of service rendering, since, although Law 14,026/2020, New Legal Sanitation&#13;Framework, had been approved by the Brazilian President with vetoes, including on the extension of program contracts, such vetoes&#13;would still be voted in the Brazilian Congress, for this reason the Company maintained, for the reference date of December 31,&#13;2020, the recognition of the investments made in the concessions as intangible assets.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;However,&#13;on March 17, 2021, the House of Representative casted a vote to maintain the restriction regarding the extension of program contracts,&#13;i.e. the granting authorities will no longer be able to sign contracts directly and will have to hold bidding processes for the provision&#13;of services. Accordingly, SABESP is analyzing the possible impacts of recognizing a financial asset under intangible assets that may&#13;be reclassified, referring to the contractual rights to receive cash (indemnities) at the end of the contracts, corresponding to the&#13;investments made and not recovered over the provision of services.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 0px; width: 100%"&gt;&#13;  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 18pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 18pt"&gt;&lt;font style="font: 10pt Symbol"&gt;&amp;#183;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Georgia, Times, Serif"&gt;&lt;b&gt;Results of the ARSESP&amp;#8217;s Publics Consultations&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On April 8, 2021, ARSESP published the results of&#13;the Calculation of the Maximum Average Tariff (P0) and X Factor of the Third Ordinary Tariff Revision and the results of the Proposed&#13;Revision of Sabesp&amp;#8217;s Tariff Structure.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Although a new tariff structure was approved, the&#13;tariff for 2021 will still be based on the current tariff structure, while the new structure will be applied from 2022 onwards. The impact&#13;of the tariff adjustment for residential and non-residential, residential social and wholesale (water and sewage treatment) customers&#13;in 2021 is 7.6%, negative 1.0% and 5.45%, respectively. Further, the real tariff readjustments for the residential category for 2022,&#13;2023 and 2024 were set at 1.5%, 3% and 4.6%, respectively, together with the expansion of beneficiaries in the vulnerable residential&#13;category and the resources intended for the commercial programs of the 2019-2020.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The new tariff structure was defined by ARSESP considering&#13;four groups: (i) minimum consumption versus fixed tariff with a portion being determined by reference to volume of water used; (ii) tariffs&#13;segregated by type of service (such as water, sewage collection and sewage treatment); (iii) social tariff; and (iv) non-residential&#13;tariffs.&lt;/p&gt;</ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory>
    <ifrs-full:CurrentFinancialAssetsAtAmortisedCost contextRef="AsOf2020-12-31" unitRef="BRL" decimals="-3">3411146000</ifrs-full:CurrentFinancialAssetsAtAmortisedCost>
    <ifrs-full:CurrentFinancialAssetsAtAmortisedCost contextRef="AsOf2019-12-31" unitRef="BRL" decimals="-3">0</ifrs-full:CurrentFinancialAssetsAtAmortisedCost>
    <ifrs-full:CurrentFinancialAssetsAtAmortisedCost contextRef="AsOf2020-12-31_custom_FairValuesMember" unitRef="BRL" decimals="-3">3411146000</ifrs-full:CurrentFinancialAssetsAtAmortisedCost>
    <ifrs-full:CurrentFinancialAssetsAtAmortisedCost contextRef="AsOf2020-12-31_custom_BancoBVMember" unitRef="BRL" decimals="-3">253066000</ifrs-full:CurrentFinancialAssetsAtAmortisedCost>
    <ifrs-full:CurrentFinancialAssetsAtAmortisedCost contextRef="AsOf2020-12-31_custom_BancoItauSAMember" unitRef="BRL" decimals="-3">354296000</ifrs-full:CurrentFinancialAssetsAtAmortisedCost>
    <ifrs-full:CurrentFinancialAssetsAtAmortisedCost contextRef="AsOf2020-12-31_custom_BancoBradescoSAMember" unitRef="BRL" decimals="-3">506136000</ifrs-full:CurrentFinancialAssetsAtAmortisedCost>
    <ifrs-full:CurrentFinancialAssetsAtAmortisedCost contextRef="AsOf2020-12-31_custom_BancoBTGPactualSAMember" unitRef="BRL" decimals="-3">354299000</ifrs-full:CurrentFinancialAssetsAtAmortisedCost>
    <ifrs-full:CurrentFinancialAssetsAtAmortisedCost contextRef="AsOf2020-12-31_custom_BancodobrasilsaOneMember" unitRef="BRL" decimals="-3">1943349000</ifrs-full:CurrentFinancialAssetsAtAmortisedCost>
    <ifrs-full:DisclosureOfFinancialAssetsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 14.2pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.1pt"&gt;&lt;b&gt;8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.1pt"&gt;&lt;b&gt;Financial&#13;    investments&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company has financial investments in CDB, with daily liquidity, which it does not intend to use in the next three months, as shown&#13;below:&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; width: 60%; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 40%; text-align: center; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Banco&#13;    BV &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;253,066&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Banco&#13;    Ita&amp;#250; S/A &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;354,296&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Banco&#13;    Bradesco S/A &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;506,136&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Banco&#13;    BTG Pactual S/A &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;354,299&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Banco&#13;    do Brasil S/A &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,943,349&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;3,411,146&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;average yield of financial investments corresponds to 98.95% of CDI in December 2020.&lt;/font&gt;&lt;/p&gt;</ifrs-full:DisclosureOfFinancialAssetsExplanatory>
    <sbs:SummaryOfInvestmentPropertiesTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;/p&gt;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/110% Times New Roman, Times, Serif; width: 36%; text-align: center; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 16%; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 16%; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Transfers&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 16%; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Depreciation&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 16%; text-align: center"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/12pt Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/12pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/12pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/12pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/12pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="font: 10pt/12pt Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Investment&#13;    properties&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/12pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;47,562&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/12pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(1,240)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/12pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(48)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/12pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;46,274&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse"&gt;&#13;  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/12pt Times New Roman, Times, Serif; width: 41%"&gt;&lt;font style="font-family: Arial, Helvetica, Sans-Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 14%"&gt;&#13;    &lt;p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&amp;#160;&lt;b&gt;2018&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt/12pt Times New Roman, Times, Serif; width: 14%; text-align: center"&gt;&lt;font style="font: 8pt Georgia, Times, Serif"&gt;&lt;b&gt;Transfers&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt/12pt Times New Roman, Times, Serif; width: 14%; text-align: center"&gt;&lt;font style="font: 8pt Georgia, Times, Serif"&gt;&lt;b&gt;Depreciation&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 14%"&gt;&#13;    &lt;p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/p&gt;&#13; 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font: 10pt/12pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 8pt Georgia, Times, Serif"&gt;(9)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt/12pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 8pt Georgia, Times, Serif"&gt;(49)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt/12pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font: 8pt Georgia, Times, Serif"&gt;47,562&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" border="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse"&gt;&lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&lt;td style="font: 10pt/12pt Times New Roman, Times, Serif; width: 41%"&gt;&lt;font style="font-family: Arial, Helvetica, Sans-Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 11%"&gt;&#13;    &lt;p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;b&gt;2017&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 1pt solid; font: 10pt/12pt Times New Roman, Times, Serif; 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width: 11%"&gt;&#13;    &lt;p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;b&gt;2018&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"&gt;&#13;    &lt;td style="font: 10pt/12pt Times New Roman, Times, Serif"&gt;&lt;font style="font-family: Arial, Helvetica, Sans-Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/12pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font-family: Arial, Helvetica, Sans-Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/12pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font-family: Arial, Helvetica, Sans-Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/12pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font-family: Arial, Helvetica, Sans-Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/12pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font-family: Arial, Helvetica, Sans-Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 10pt/12pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;font style="font-family: Arial, Helvetica, Sans-Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="font: 10pt Times New Roman, Times, Serif; 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    <ifrs-full:DisclosureOfProvisionsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Georgia, serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 0.5in"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;20&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Provisions&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(a)&#13;Lawsuits and proceedings that resulted in provisions&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(I)&#13;Statement of financial position details&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company is party to a number of legal claims and administrative proceedings arising from the normal course of business, including&#13;civil, tax, labor and environmental matters. Management recognizes provisions in the financial statements consistently with the&#13;recognition and measurement criteria established in Note 3.14. 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   &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;53,929&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(99,379)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(48,848)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;253,665&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Supplier&#13;    claims&amp;#160;&amp;#160;(ii)&lt;/font&gt;&lt;/td&gt;&#13; 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   &lt;td style="border-bottom: Black 1pt solid; padding-right: 3pt; width: 11%; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Interest&#13;    and inflation adjustment&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3pt; width: 11%; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Use&#13;    of the accrual&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%; padding-left: 3pt; padding-right: 3pt"&gt;&lt;p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Amounts&#13;not used&lt;/b&gt;&lt;/font&gt;&amp;#160;&lt;/p&gt;&#13;        &lt;p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(reversal)&lt;/b&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 11%; padding-left: 3pt; padding-right: 3pt"&gt;&lt;p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;31,&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;        &lt;p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: right"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;2018&lt;/b&gt;&lt;/font&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Customer&#13;    claims (i)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;438,619&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;29,732&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;40,749&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(141,421)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(77,030)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;290,649&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Supplier&#13;    claims&amp;#160;&amp;#160;(ii)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;332,037&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;36,100&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;21,161&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(308,253)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(13,060)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;67,985&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Other&#13;    civil claims (iii)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;114,544&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;22,578&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;12,939&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(16,146)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(35,613)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;98,302&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Tax&#13;    claims (iv)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;77,100&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; 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   claims (v)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;299,842&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;83,499&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;32,290&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(44,900)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(67,796)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;302,935&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Environmental&#13;    claims (vi)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;160,446&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;33,392&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;18,294&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(115)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(41,598)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;170,419&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Subtotal&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; padding-left: 3pt; line-height: 110%; 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   &lt;td style="border-bottom: black 0.75pt solid; padding-right: 3pt; width: 23%; white-space: nowrap; text-align: right; line-height: 110%; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Customer&#13;    claims (i)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;110,508&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;86,061&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Supplier&#13;    claims&amp;#160;&amp;#160;(ii)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,350,308&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,986,736&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Other&#13;    civil claims (iii)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;758,800&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;679,623&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Tax&#13;    claims (iv)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,253,636&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,184,811&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Labor&#13;    claims (v)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,005,648&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; text-align: right; padding-left: 3pt; padding-right: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;631,364&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: white"&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Environmental&#13;    claims (vi)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.75pt solid; padding-right: 3pt; vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;5,981,837&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.75pt solid; padding-right: 3pt; white-space: nowrap; text-align: right; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;4,864,894&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="vertical-align: bottom; white-space: nowrap; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double; padding-right: 3pt; vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;10,460,737&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 2.25pt double; padding-right: 3pt; white-space: nowrap; text-align: right; padding-left: 3pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;9,433,489&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(c)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Explanation&#13;on the nature of main classes of lawsuits&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt/110% Arial, Helvetica, Sans-Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 28.35pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 36pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(i)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Customer claims&#13;    &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Approximately&#13;690 lawsuits (680 as of December 31, 2019) were filed by commercial customers, who claim that their tariffs should correspond&#13;to other consumer categories, and 310 lawsuits (320 as of December 31, 2019) in which customers claim a reduction in the sewage&#13;tariff due to losses in the system, consequently requesting the refund of amounts charged by the Company and 30 lawsuits (30 as&#13;of December 31, 2019) in which customers plead the reduction in tariff under the category as &amp;#8220;Social Welfare Entity&amp;#8221;.&#13;The R$&amp;#160;93,540 decrease in the lawsuits deemed as contingent liabilities was mainly due to the revisions of expectations arising&#13;from court decisions in the period.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 28.35pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 36pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(ii)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Supplier claims&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;These&#13;lawsuits include lawsuits filed by some suppliers alleging underpayment of monetary restatements and the economic and financial&#13;imbalance of the agreements, and are in progress at different courts. The R$ 257,020 increase in accrued lawsuits was mainly due&#13;to revisions of expectations arising from court decisions in the period. The R$ 636,428 decrease in lawsuits deemed as contingent&#13;liabilities is mainly due to updates and revisions of expectations arising on lawsuits in progress.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 28.35pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 36pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(iii)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Other civil claims&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;These&#13;mainly refer to indemnities for property damage, pain and suffering, and loss of profits allegedly caused to third parties, such&#13;as vehicle accidents, claims, challenges on the methodology to collect tariffs, among others, filed at different court levels.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 28.35pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 36pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(iv)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Tax claims&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Tax&#13;claims refer mainly to issues related to tax collections and fines in general challenged due to disagreements regarding notification&#13;or differences in the interpretation of legislation by the Company's Management, that were accrued and others that were deemed&#13;as contingent liabilities. The R$ 68,825 increase in lawsuits deemed as contingent liabilities was mainly due to updates and revisions&#13;of expectations arising on lawsuits in progress.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;municipality of S&amp;#227;o Paulo, through law, revoked the services tax exemption which until then the company withheld and thereafter&#13;issued tax deficiency notices related to the sewage service and ancillary activities, in the updated amount of R$ 731,809 (R$&#13;664,669 as of December 31, 2019), which currently are subject-matter of three Tax Foreclosures. SABESP filed a writ of mandamus&#13;against this revocation, which was rejected. Writs of prevention and actions for annulment were also filed, aiming the suspension&#13;of enforceability of credits and the annulment of tax deficiency notices, as it understands that notwithstanding the exemption&#13;revocation, the sewage activities and ancillary activities are not included in the list of activities subject to taxation by municipality.&#13;The appellate decision was favorable to the Company. The Municipality&amp;#8217;s special and extraordinary appeal is still pending.&#13;The Company deemed the proceeding as contingent liability.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 28.35pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 36pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(v)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Labor claims&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company is a party to a number of labor lawsuits, involving issues such as overtime, shift schedule, health hazard premium and&#13;hazardous duty premium, prior notice, change of function, salary equalization, service outsourcing and other, which are at various&#13;court levels. The R$ 374,284 increase in lawsuits deemed as contingent liabilities was mainly due to updates and revisions of&#13;expectations arising on lawsuits in progress.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 28.35pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 36pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(vi)&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;Environmental&#13;    claims&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;These&#13;refer to several administrative proceedings and lawsuits filed by government entities, including Companhia Ambiental do Estado&#13;de S&amp;#227;o Paulo &amp;#8211; CESTESB and the Public Prosecution Office of the State of S&amp;#227;o Paulo, that aim affirmative and negative&#13;covenants and penalty is estimated due to failure to comply in addition to the imposition of indemnity due to environmental damages&#13;allegedly caused by the Company. The R$ 56,630 increase in accrued lawsuits are mainly due to revisions of expectations arising&#13;from court decisions in the period. The 1,116,943 increases in lawsuits deemed as contingent liabilities, are mainly due to updates&#13;and revision of estimates on lawsuits in progress in the period.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Among&#13;the main lawsuits the Company is involved, there are public civil actions the subject-matters of which are: a) sentence SABESP&#13;to restrain itself from discharging or releasing sewage without due treatment; b) invest in the water and sewage treatment system&#13;of the municipality, under the penalty of paying a fine; c) payment of indemnity due to environmental damages, amongst others.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(d)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Other&#13;concession-related legal proceedings &lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;Company is a party to concessions-related legal proceedings, where it challenges compensatory issues for the resumption of sanitation&#13;services by some municipalities or by the right to continue operating said services.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The&#13;amount recorded as indemnities receivable in noncurrent assets, referring to municipalities of Cajobi, Macatuba, &amp;#193;lvares&#13;Florence, Emba&amp;#250;ba, Ara&amp;#231;oiaba da Serra and Itapira was R$ 27,539 as December 31, 2020 (R$ 114,335 as of December 31,&#13;2019), with allowance for doubtful accounts in the full amount recorded. None of the above-mentioned municipalities are operated&#13;by the Company. When a municipality is awarded a final an unappealable favorable sentence, allowing it to repossess sanitation&#13;service assets and operations, the Brazilian legislation provides for the indemnity of the Company&amp;#8217;s investments.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(e)&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Environmental&#13;lawsuits with settlements&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;In&#13;2020, the Company executed a consent decree in the amount of R$ 272,055. Of this amount, R$&amp;#160;270,505 corresponds to the performance&#13;of works and R$ 1,550 to environmental compensations, the latter being recorded as &amp;#8220;other liabilities&amp;#8221;.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;(f)&#13;Guarantee insurance for escrow deposit&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;On&#13;May 25, 2020, the Company renewed the insurance for policy issuance, thus contracting guarantee insurance for escrow deposit,&#13;in the amount of R$ 500.0oo, for one year. Such insurance will be used to settle legal claims instead of having immediate cash&#13;disbursement by the Company, such insurance is used until the conclusion of these proceedings limited to up to five years.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;In&#13;2020, the Company used R$ 121,469 of the guarantee insurance (R$ 126,385 in 2019), of which R$ 81,635 from the current contract&#13;with an outstanding amount of R$ 418,365 from the current contract.&lt;/font&gt;&lt;/p&gt;</ifrs-full:DisclosureOfProvisionsExplanatory>
    <sbs:OtherInvestment contextRef="AsOf2020-08-20_custom_SaneaquaMairinqueMember" unitRef="BRL" decimals="-3">5734000</sbs:OtherInvestment>
    <ifrs-full:ProportionOfOwnershipInterestsHeldByNoncontrollingInterests contextRef="From2020-01-01to2020-12-31_custom_IguaSaneamentoSAMember" unitRef="Pure" decimals="INF">0.70</ifrs-full:ProportionOfOwnershipInterestsHeldByNoncontrollingInterests>
    <ifrs-full:ProportionOfOwnershipInterestsHeldByNoncontrollingInterests contextRef="From2020-01-01to2020-12-31_custom_ServtecInvestimentosEParticipacoesLtdaMember" unitRef="Pure" decimals="INF">0.375</ifrs-full:ProportionOfOwnershipInterestsHeldByNoncontrollingInterests>
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    <ifrs-full:DividendsRecognisedAsDistributionsToOwnersOfParent contextRef="From2020-04-27to2020-04-28" unitRef="BRL" decimals="-3">141203000</ifrs-full:DividendsRecognisedAsDistributionsToOwnersOfParent>
    <sbs:DescriptionOfLegalReserve contextRef="From2020-01-01to2020-12-31">Earnings reserve - legal reserve: created by allocating 5% of the net income for the year up to the limit of 20% of the share capital. The Company may not create the legal reserve in the year in which the balance of this reserve, plus the amount of the capital reserves, exceeds 30% of the share capital.</sbs:DescriptionOfLegalReserve>
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    <sbs:DescriptionOfResultsOfTheARSESPsPublicsConsultations contextRef="From2021-04-07to2021-04-08_custom_EventAfterTheReportingPeriodOneMember">On April 8, 2021, ARSESP published the results of the Calculation of the Maximum Average Tariff (P0) and X Factor of the Third Ordinary Tariff Revision and the results of the Proposed Revision of Sabesp&#8217;s Tariff Structure. Although a new tariff structure was approved, the tariff for 2021 will still be based on the current tariff structure, while the new structure will be applied from 2022 onwards. The impact of the tariff adjustment for residential and non-residential, residential social and wholesale (water and sewage treatment) customers in 2021 is 7.6%, negative 1.0% and 5.45%, respectively. Further, the real tariff readjustments for the residential category for 2022, 2023 and 2024 were set at 1.5%, 3% and 4.6%, respectively, together with the expansion of beneficiaries in the vulnerable residential category and the resources intended for the commercial programs of the 2019-2020. The new tariff structure was defined by ARSESP considering four groups: (i) minimum consumption versus fixed tariff with a portion being determined by reference to volume of water used; (ii) tariffs segregated by type of service (such as water, sewage collection and sewage treatment); (iii) social tariff; and (iv) non-residential tariffs.</sbs:DescriptionOfResultsOfTheARSESPsPublicsConsultations>
    <sbs:ObligationsMaturityTableTextBlock contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;&lt;tr style="vertical-align: bottom"&gt;&lt;td style="padding-bottom: 2pt; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: black 0.5pt solid; text-align: center; padding-bottom: 2pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;December&#13;    31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 60%; padding-left: 3.5pt; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 20%; text-align: center; padding-bottom: 2pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G1&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; width: 20%; text-align: center; padding-bottom: 2pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;G0&#13;    Plan&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-bottom: 2pt; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Payment&#13;    of benefits expected in 2021&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding: 1pt 2.85pt; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;177,347&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding: 1pt 2.85pt; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;169,178&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 2pt; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Payment&#13;    of benefits expected in 2022&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding: 1pt 2.85pt; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;172,477&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding: 1pt 2.85pt; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;167,263&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-bottom: 2pt; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Payment&#13;    of benefits expected in 2023&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding: 1pt 2.85pt; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;167,906&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding: 1pt 2.85pt; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;164,426&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 2pt; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Payment&#13;    of benefits expected in 2024&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding: 1pt 2.85pt; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;162,648&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding: 1pt 2.85pt; text-align: right; line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;160,721&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;&#13;    &lt;td style="padding-bottom: 2pt; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Payment&#13;    of benefits expected in 2025 or after&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;2,432,602&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;1,887,953&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: white"&gt;&#13;    &lt;td style="padding-bottom: 2pt; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13; 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line-height: 110%"&gt;&lt;font style="font: 10pt/110% Times New Roman, Times, Serif"&gt;9.40&#13;    years&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</sbs:ObligationsMaturityTableTextBlock>
    <ifrs-full:DescriptionOfConversionOfDebtToEquity contextRef="From2021-02-02to2021-02-03_custom_EventAfterTheReportingPeriodOneMember">On February 3, 2021, the Company approved: (i) suspend cuts and renegotiate debts for commercial and service customers residing in the operated municipalities that are in the orange and red phases of the S&#227;o Paulo / Covid-19 Plan; (ii) the validity period will run from February 3, 2021 until March 31, 2021; (iii) the existing debts, including the agreements signed during the pandemic period, will be renegotiated without the application of a fine and interest, only monetary adjustment, according to the Company's policy and procedure; (iv) the term for installments will be 12 months, from the date of the renegotiation of outstanding balances; (v) the debtor will not be included in the credit protection register for debts until March 31, 2021; (vi) debtors which may have been included in the credit protection register during the pandemic will be withdrawn immediately after the debt is renegotiated with Sabesp. On March 16, 2021, the Company extended from March 31 to April 30, 2021, the measures to minimize the economic impacts of the pandemic in commercial and service establishments, mentioned above.</ifrs-full:DescriptionOfConversionOfDebtToEquity>
    <sbs:DescriptionOfNewLegalSanitationFrameworkRecognitionOfFinancialAsset contextRef="From2021-03-16to2021-03-17_custom_EventAfterTheReportingPeriodOneMember">The Company has been maintaining investments made and not recovered through the rendering of services, within the original term of the contract, as intangible assets, amortized by the useful life of the asset, taking into consideration the solid track record of concession renewal and, therefore, the continuity of service rendering, since, although Law 14,026/2020, New Legal Sanitation Framework, had been approved by the Brazilian President with vetoes, including on the extension of program contracts, such vetoes would still be voted in the Brazilian Congress, for this reason the Company maintained, for the reference date of December 31, 2020, the recognition of the investments made in the concessions as intangible assets. However, on March 17, 2021, the House of Representative casted a vote to maintain the restriction regarding the extension of program contracts, i.e. the granting authorities will no longer be able to sign contracts directly and will have to hold bidding processes for the provision of services. Accordingly, SABESP is analyzing the possible impacts of recognizing a financial asset under intangible assets that may be reclassified, referring to the contractual rights to receive cash (indemnities) at the end of the contracts, corresponding to the investments made and not recovered over the provision of services.</sbs:DescriptionOfNewLegalSanitationFrameworkRecognitionOfFinancialAsset>
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      <link:footnoteArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Foot-42_loc" xlink:to="Footnote-41" order="1" />
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-01" xml:lang="en-US">Includes the municipality of Tapiratiba, which signed a contract in October 2019, to begin operating in April 2020.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-02" xml:lang="en-US">Effective for annual periods beginning on or after January 1, 2023.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-03" xml:lang="en-US">The effective date of the amendments has not yet been defined by IASB.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-04" xml:lang="en-US">Effective for annual periods beginning on or after January 1, 2022.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-05" xml:lang="en-US">CDI  (Certificado de Deposito Interbancario), an interbank deposit certificate</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-06" xml:lang="en-US">TR - Interest Benchmark Rate</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-07" xml:lang="en-US">IPCA - (Indice Nacional de Precos ao Consumidor Amplo), a consumer price index</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-08" xml:lang="en-US">TJLP - (Taxa de Juros a Longo Prazo), a long-term interest rate index</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-09" xml:lang="en-US">LIBOR London Interbank Offered Rate</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-10" xml:lang="en-US">Refers to the amount deducted from the 7.5% of municipal revenue transferred to the Municipal Fund for Environmental Sanitation and Infrastructure, corresponding to eventual amounts unpaid by direct management bodies, foundations and government agencies, as established in the agreement entered into with the municipal government of Sao Paulo and</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-11" xml:lang="en-US">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.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-12" xml:lang="en-US">General customers - residential and small and mid-sized companies</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-13" xml:lang="en-US">Special customers - large consumers, commercial, industries, condominiums and special billing consumers (fixed demand agreements, industrial waste, wells, etc.).</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-14" xml:lang="en-US">Agreements - installment payments of past-due receivables, plus monetary adjustment and interest, according to the agreements.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-15" xml:lang="en-US">The amounts presented for 2020 refer to July 31, 2020.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-16" xml:lang="en-US">Refer to changes in the equity of investees, as their financial statements for the year ended December 31, 2019 were issued, including some adjustments, after the Companys financial statements.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-17" xml:lang="en-US">As of December 31, 2019, intangible assets includes leases recognized before December 31, 2018 in accordance with IAS 17 amounting to R$ 292,824 - (R$ 315,717 as of December 31, 2018 -R$ R$ 98,077 recognized as concession agreements -equity value and R$ 217,640 recognized as program contracts).</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-18" xml:lang="en-US">As of December 31, 2020, intangible assets includes leases recognized before December 31, 2018 in accordance with IAS 17 amounting to R$ 269,561 - R$ 76,454 recognized as concession agreements - equity value and R$ 193,107 recognized as program contracts (R$ 292,824 as of December 31, 2019 - R$ 87,266 recognized as concession agreements - equity value and R$ 205,558 recognized as program contracts).</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-19" xml:lang="en-US">Work in progress transferred to contract assets due to adoption of IFRS 15, as of January 1, 2018, as described in Note 4.1.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-20" xml:lang="en-US">Work in progress transferred from contract assets to intangible assets.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-21" xml:lang="en-US">The amount presented in Funding for Leasing (IFRS 16) includes R$ 64,955 referring to the initial adoption of the standard on January 1, 2019.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-22" xml:lang="en-US">Rates comprising LIBOR + contractually defined spread.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-23" xml:lang="en-US">amount related to accrued interest which as part of the contract assets.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-24" xml:lang="en-US">"Other Onerous Debts" correspond to the sum of pension obligations and health care plan, installment payment of tax debts and installment payment of debts with the electricity supplier.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-25" xml:lang="en-US">Brazilian Central Bank's exchange sell rate as of December 30, 2020 (US$ 1.00 = R$ 5.1967; Yen 1.00 = R$ 0.05043).</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-26" xml:lang="en-US">Increase of R$ 105.6 million, due to the increase in interest and monetary variations on lawsuits.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-27" xml:lang="en-US">Increase of R$ 1,946.3 million, due to the higher appreciation of the U.S. dollar and the Yen against the Real in 2020 (28.9% and 35.8%, respectively), compared to appreciation presented in 2019 (4.0% and 5.3%, respectively).</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-28" xml:lang="en-US">Includes the amount of R$ 72,962 corresponding to the TRCF charged from customers from the municipalities regulated by ARSESP (R$ 70,122 in 2019).</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-29" xml:lang="en-US">There is a lawsuit with a mandatory injunction filed under number 1051534-40.2019.8.26.0053 pending at the 7th Tax Court of the City of Sao Paulo, pleading the unlawfulness of the disposal of shares owned by the Treasury Department of the Sao Paulo State to third parties, filed by Banco Bradesco S.A., the custodian and bookkeeping agent of the Company's shares.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-30" xml:lang="en-US">Shares traded as American Depositary Receipts (ADR) on the New York Stock Exchange, through The Bank New York Mellon, the depositary bank for the Company's ADRs.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-31" xml:lang="en-US">Each ADR corresponds to 1 share.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-32" xml:lang="en-US">As of December 31, 2020, the common shares traded in Brazil were held by 40,399 shareholders. It includes six shares held by Companhia Paulista de Parcerias (CPP), which is controlled by the Sao Paulo State Government</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-33" xml:lang="en-US">The largest additions of the period are located in the municipalities of Sao Paulo, Praia Grande and Sao Bernardo do Campo, in the amounts of R$ 1,676 million, R$ 284 million and R$ 228 million, respectively.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-34" xml:lang="en-US">The largest transfers of the period are located in the municipalities of Sao Paulo, Guarulhos, Cotia and Praia Grande, in the amounts of R$ 1,414 million, R$ 173 million, R$ 117 million and R$ 115 million, respectively.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-35" xml:lang="en-US">For the probable scenario in US dollar, the exchange rate estimated for December 31, 2021 was used, pursuant to the BACEN Focus Report of December 31, 2020. For the Yen, the exchange estimated for December 31, 2021 was used, according to B3's Reference Rates report of December 31, 2020.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-36" xml:lang="en-US">On August 20, 2020, the investee Saneaqua Mairinque held an Extraordinary Shareholders' Meeting that approved a capital increase in the amount of R$ 21,944, through the issue of 17,178,988 shares. SABESP waived its preemptive right in the participation of such capital increase, and the shares then issued because of the capital increase were entirely subscribed by the shareholder BRK Ambiental, resulting in the dilution of SABESP's interest in the investee. Accordingly, SABESP discontinued the equity accounting method and recorded this financial asset under the fair value on the transaction date, in the amount of R$ 5,734 recorded as "Other investments". The amounts corresponding to the equity result were recorded until July 2020.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-37" xml:lang="en-US">Permanent difference related to the provision for actuarial liability (Note 21 (b) (ii)).</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-38" xml:lang="en-US">Source: CDI and IPCA (BACEN Focus Report, December 31, 2020) and long-term interest rate as of December 31, 2020 (BACEN).</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-39" xml:lang="en-US">Source: Bloomberg.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-40" xml:lang="en-US">Source: B3.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-41" xml:lang="en-US">This category includes current accounts and investment funds in banks whose balances were not significant in 2019. The amount of R$ 253,066 referring to Banco BV (no classification) was recorded in 2020.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-42" xml:lang="en-US">Wholesale basis customers - municipal governments - This balance refers to invoices issued as a result of services provided to municipalities, which are responsible for distributing to, billing and charging final customers.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-43" xml:lang="en-US">The largest works are located in the municipalities of Sao Paulo, Praia Grande and Sao Bernardo do Campo, in the amounts of R$ 3,727 million, R$ 527 million and R$ 496 million, respectively.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-44" xml:lang="en-US">See note 33 for further information about non-cash items, other than depreciation and amortization that impact segment results, and for additionals to long-lived asset information.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-45" xml:lang="en-US">Construction revenue and related costs not reported to the CODM. Revenue from construction is recognized in accordance with IFRIC 12 (Concession Agreements) and IFRS 15 (Revenue from Contracts with Customers), as all performance obligations are satisfied over time. See Note 15 (e).</link:footnote>
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	  <link:definition>00000022 - Disclosure - 15 Intangible assets</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sabesp.com.br/role/PropertyPlantAndEquipment" id="PropertyPlantAndEquipment">
	  <link:definition>00000023 - Disclosure - 16 Property, plant and equipment</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sabesp.com.br/role/BorrowingsAndFinancing" id="BorrowingsAndFinancing">
	  <link:definition>00000024 - Disclosure - 17 Borrowings and financing</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sabesp.com.br/role/TaxesRecoverablepayable" id="TaxesRecoverablepayable">
	  <link:definition>00000025 - Disclosure - 18 Taxes recoverable/payable</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sabesp.com.br/role/DeferredTaxesAndContributions" id="DeferredTaxesAndContributions">
	  <link:definition>00000026 - Disclosure - 19 Deferred taxes and contributions</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sabesp.com.br/role/Provisions" id="Provisions">
	  <link:definition>00000027 - Disclosure - 20 Provisions</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sabesp.com.br/role/EmployeesBenefits" id="EmployeesBenefits">
	  <link:definition>00000028 - Disclosure - 21 Employees benefits</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sabesp.com.br/role/ServicesPayable" id="ServicesPayable">
	  <link:definition>00000029 - Disclosure - 22 Services payable</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sabesp.com.br/role/KnowledgeRetentionProgram" id="KnowledgeRetentionProgram">
	  <link:definition>00000030 - Disclosure - 23 Knowledge Retention Program</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sabesp.com.br/role/Equity" id="Equity">
	  <link:definition>00000031 - Disclosure - 24 Equity</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sabesp.com.br/role/EarningsPerShare" id="EarningsPerShare">
	  <link:definition>00000032 - Disclosure - 25 Earnings per share</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://sabesp.com.br/role/OperatingSegmentInformation" id="OperatingSegmentInformation">
	  <link:definition>00000033 - Disclosure - 26 Operating segment information</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://sabesp.com.br/role/Insurance" id="Insurance">
	  <link:definition>00000034 - Disclosure - 27 Insurance</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://sabesp.com.br/role/OperatingRevenue" id="OperatingRevenue">
	  <link:definition>00000035 - Disclosure - 28 Operating revenue</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://sabesp.com.br/role/OperatingCostsAndExpenses" id="OperatingCostsAndExpenses">
	  <link:definition>00000036 - Disclosure - 29 Operating costs and expenses</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://sabesp.com.br/role/FinancialIncomeExpenses" id="FinancialIncomeExpenses">
	  <link:definition>00000037 - Disclosure - 30 Financial Income (Expenses)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sabesp.com.br/role/OtherOperatingIncomeExpensesNet" id="OtherOperatingIncomeExpensesNet">
	  <link:definition>00000038 - Disclosure - 31 Other operating income (expenses), net</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sabesp.com.br/role/Commitments" id="Commitments">
	  <link:definition>00000039 - Disclosure - 32 Commitments</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sabesp.com.br/role/SupplementalCashFlowInformation" id="SupplementalCashFlowInformation">
	  <link:definition>00000040 - Disclosure - 33 Supplemental cash flow information</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sabesp.com.br/role/EventsAfterReportingPeriod" id="EventsAfterReportingPeriod">
	  <link:definition>00000041 - Disclosure - 34 Events after the reporting period</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sabesp.com.br/role/SummaryOfSignificantAccountingPoliciesPolicies" id="SummaryOfSignificantAccountingPoliciesPolicies">
	  <link:definition>00000042 - Disclosure - 3 Summary of Significant Accounting Policies (Policies)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sabesp.com.br/role/OperationsTables" id="OperationsTables">
	  <link:definition>00000043 - Disclosure - 1. Operations (Tables)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sabesp.com.br/role/ChangesInAccountingPracticesAndDisclosuresTables" id="ChangesInAccountingPracticesAndDisclosuresTables">
	  <link:definition>00000044 - Disclosure - 4 Changes in accounting practices and disclosures (Tables)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://sabesp.com.br/role/RiskManagementTables" id="RiskManagementTables">
	  <link:definition>00000045 - Disclosure - 5 Risk management (Tables)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sabesp.com.br/role/CashAndCashEquivalentsTables" id="CashAndCashEquivalentsTables">
	  <link:definition>00000046 - Disclosure - 7 Cash and cash equivalents (Tables)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sabesp.com.br/role/FinancialInvestmentsTables" id="FinancialInvestmentsTables">
	  <link:definition>00000047 - Disclosure - 8 Financial investments (Tables)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sabesp.com.br/role/RestrictedCashTables" id="RestrictedCashTables">
	  <link:definition>00000048 - Disclosure - 9 Restricted cash (Tables)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sabesp.com.br/role/TradeReceivablesTables" id="TradeReceivablesTables">
	  <link:definition>00000049 - Disclosure - 10 Trade receivables (Tables)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sabesp.com.br/role/Related-partyBalancesAndTransactionsTables" id="Related-partyBalancesAndTransactionsTables">
	  <link:definition>00000050 - Disclosure - 11 Related-Party Balances and Transactions (Tables)</link:definition>
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	<link:roleType roleURI="http://sabesp.com.br/role/InvestmentsTables" id="InvestmentsTables">
	  <link:definition>00000051 - Disclosure - 12 Investments (Tables)</link:definition>
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	<link:roleType roleURI="http://sabesp.com.br/role/InvestmentPropertiesTables" id="InvestmentPropertiesTables">
	  <link:definition>00000052 - Disclosure - 13 Investment properties (Tables)</link:definition>
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	<link:roleType roleURI="http://sabesp.com.br/role/ContractAssetsTables" id="ContractAssetsTables">
	  <link:definition>00000053 - Disclosure - 14 Contract assets (Tables)</link:definition>
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	<link:roleType roleURI="http://sabesp.com.br/role/IntangibleAssetsTables" id="IntangibleAssetsTables">
	  <link:definition>00000054 - Disclosure - 15 Intangible assets (Tables)</link:definition>
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	<link:roleType roleURI="http://sabesp.com.br/role/PropertyPlantAndEquipmentTables" id="PropertyPlantAndEquipmentTables">
	  <link:definition>00000055 - Disclosure - 16 Property, plant and equipment (Tables)</link:definition>
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	<link:roleType roleURI="http://sabesp.com.br/role/BorrowingsAndFinancingTables" id="BorrowingsAndFinancingTables">
	  <link:definition>00000056 - Disclosure - 17 Borrowings and financing (Tables)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sabesp.com.br/role/TaxesRecoverablepayableTables" id="TaxesRecoverablepayableTables">
	  <link:definition>00000057 - Disclosure - 18 Taxes recoverable/payable (Tables)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sabesp.com.br/role/DeferredTaxesAndContributionsTables" id="DeferredTaxesAndContributionsTables">
	  <link:definition>00000058 - Disclosure - 19 Deferred taxes and contributions (Tables)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sabesp.com.br/role/ProvisionsTables" id="ProvisionsTables">
	  <link:definition>00000059 - Disclosure - 20 Provisions (Tables)</link:definition>
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	<link:roleType roleURI="http://sabesp.com.br/role/EmployeesBenefitsTables" id="EmployeesBenefitsTables">
	  <link:definition>00000060 - Disclosure - 21 Employees benefits (Tables)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://sabesp.com.br/role/EquityTables" id="EquityTables">
	  <link:definition>00000061 - Disclosure - 24 Equity (Tables)</link:definition>
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	<link:roleType roleURI="http://sabesp.com.br/role/EarningsPerShareTables" id="EarningsPerShareTables">
	  <link:definition>00000062 - Disclosure - 25 Earnings per share (Tables)</link:definition>
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	<link:roleType roleURI="http://sabesp.com.br/role/OperatingSegmentInformationTables" id="OperatingSegmentInformationTables">
	  <link:definition>00000063 - Disclosure - 26 Operating segment information (Tables)</link:definition>
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	<link:roleType roleURI="http://sabesp.com.br/role/InsuranceTables" id="InsuranceTables">
	  <link:definition>00000064 - Disclosure - 27 Insurance (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sabesp.com.br/role/OperatingRevenueTables" id="OperatingRevenueTables">
	  <link:definition>00000065 - Disclosure - 28 Operating revenue (Tables)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sabesp.com.br/role/OperatingCostsAndExpensesTables" id="OperatingCostsAndExpensesTables">
	  <link:definition>00000066 - Disclosure - 29 Operating costs and expenses (Tables)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sabesp.com.br/role/FinancialIncomeExpensesTables" id="FinancialIncomeExpensesTables">
	  <link:definition>00000067 - Disclosure - 30 Financial income (expenses) (Tables)</link:definition>
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	<link:roleType roleURI="http://sabesp.com.br/role/OtherOperatingIncomeExpensesNetTables" id="OtherOperatingIncomeExpensesNetTables">
	  <link:definition>00000068 - Disclosure - 31 Other operating income (expenses), net (Tables)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sabesp.com.br/role/CommitmentsTables" id="CommitmentsTables">
	  <link:definition>00000069 - Disclosure - 32 Commitments (Tables)</link:definition>
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	<link:roleType roleURI="http://sabesp.com.br/role/SupplementalCashFlowInformationTables" id="SupplementalCashFlowInformationTables">
	  <link:definition>00000070 - Disclosure - 33 Supplemental cash flow information (Tables)</link:definition>
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	<link:roleType roleURI="http://sabesp.com.br/role/OperationsDetails" id="OperationsDetails">
	  <link:definition>00000071 - Disclosure - 1 Operations (Details)</link:definition>
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	<link:roleType roleURI="http://sabesp.com.br/role/OperationsDetailsNarrative" id="OperationsDetailsNarrative">
	  <link:definition>00000072 - Disclosure - 1 Operations (Details Narrative)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sabesp.com.br/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" id="SummaryOfSignificantAccountingPoliciesDetailsNarrative">
	  <link:definition>00000073 - Disclosure - 3 Summary of Significant Accounting Policies (Details Narrative)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sabesp.com.br/role/ChangesInAccountingPracticesAndDisclosuresDetails" id="ChangesInAccountingPracticesAndDisclosuresDetails">
	  <link:definition>00000074 - Disclosure - 4 Changes in accounting practices and disclosures (Details)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sabesp.com.br/role/RiskManagementDetails" id="RiskManagementDetails">
	  <link:definition>00000075 - Disclosure - 5 Risk management (Details)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://sabesp.com.br/role/RiskManagementDetails1" id="RiskManagementDetails1">
	  <link:definition>00000076 - Disclosure - 5 Risk management (Details 1)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sabesp.com.br/role/RiskManagementDetails2" id="RiskManagementDetails2">
	  <link:definition>00000077 - Disclosure - 5 Risk management (Details 2)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sabesp.com.br/role/RiskManagementDetails3" id="RiskManagementDetails3">
	  <link:definition>00000078 - Disclosure - 5 Risk management (Details 3)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sabesp.com.br/role/RiskManagementDetails4" id="RiskManagementDetails4">
	  <link:definition>00000079 - Disclosure - 5 Risk management (Details 4)</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://sabesp.com.br/role/RiskManagementDetails5" id="RiskManagementDetails5">
	  <link:definition>00000080 - Disclosure - 5 Risk management (Details 5)</link:definition>
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	  <link:usedOn>link:definitionLink</link:usedOn>
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	<link:roleType roleURI="http://sabesp.com.br/role/RiskManagementDetails6" id="RiskManagementDetails6">
	  <link:definition>00000081 - Disclosure - 5 Risk management (Details 6)</link:definition>
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	<link:roleType roleURI="http://sabesp.com.br/role/RiskManagementDetails7" id="RiskManagementDetails7">
	  <link:definition>00000082 - Disclosure - 5 Risk management (Details 7)</link:definition>
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	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/RiskManagementDetails8" id="RiskManagementDetails8">
	  <link:definition>00000083 - Disclosure - 5 Risk management (Details 8)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/RiskManagementDetails9" id="RiskManagementDetails9">
	  <link:definition>00000084 - Disclosure - 5 Risk management (Details 9)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/RiskManagementDetailsNarrative" id="RiskManagementDetailsNarrative">
	  <link:definition>00000085 - Disclosure - 5 Risk management (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/CashAndCashEquivalentsDetails" id="CashAndCashEquivalentsDetails">
	  <link:definition>00000086 - Disclosure - 7 Cash and cash equivalents (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/CashAndCashEquivalentsDetailsNarrative" id="CashAndCashEquivalentsDetailsNarrative">
	  <link:definition>00000087 - Disclosure - 7 Cash and cash equivalents (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/FinancialInvestmentsDetails" id="FinancialInvestmentsDetails">
	  <link:definition>00000088 - Disclosure - 8 Financial investments (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/FinancialInvestmentsDetailsNarrative" id="FinancialInvestmentsDetailsNarrative">
	  <link:definition>00000089 - Disclosure - 8 Financial investments (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/RestrictedCashDetails" id="RestrictedCashDetails">
	  <link:definition>00000090 - Disclosure - 9 Restricted cash (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/RestrictedCashDetailsNarrative" id="RestrictedCashDetailsNarrative">
	  <link:definition>00000091 - Disclosure - 9 Restricted cash (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/TradeReceivablesDetails" id="TradeReceivablesDetails">
	  <link:definition>00000092 - Disclosure - 10 Trade receivables (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/TradeReceivablesDetails1" id="TradeReceivablesDetails1">
	  <link:definition>00000093 - Disclosure - 10 Trade receivables (Details 1)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/TradeReceivablesDetails2" id="TradeReceivablesDetails2">
	  <link:definition>00000094 - Disclosure - 10 Trade receivables (Details 2)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/TradeReceivablesDetails3" id="TradeReceivablesDetails3">
	  <link:definition>00000095 - Disclosure - 10 Trade receivables (Details 3)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/TradeReceivablesDetailsNarrative" id="TradeReceivablesDetailsNarrative">
	  <link:definition>00000096 - Disclosure - 10 Trade receivables (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/Related-partyBalancesAndTransactionsDetails" id="Related-partyBalancesAndTransactionsDetails">
	  <link:definition>00000097 - Disclosure - 11 Related-Party Balances and Transactions (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/Related-partyBalancesAndTransactionsDetails1" id="Related-partyBalancesAndTransactionsDetails1">
	  <link:definition>00000098 - Disclosure - 11 Related-Party Balances and Transactions (Details 1)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/Related-partyBalancesAndTransactionsDetailsNarrative" id="Related-partyBalancesAndTransactionsDetailsNarrative">
	  <link:definition>00000099 - Disclosure - 11 Related-Party Balances and Transactions (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/InvestmentsDetails" id="InvestmentsDetails">
	  <link:definition>00000100 - Disclosure - 12 Investments (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/InvestmentsDetailsNarrative" id="InvestmentsDetailsNarrative">
	  <link:definition>00000101 - Disclosure - 12 Investments (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/InvestmentPropertiesDetails" id="InvestmentPropertiesDetails">
	  <link:definition>00000102 - Disclosure - 13 Investment properties (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/InvestmentPropertiesDetailsNarrative" id="InvestmentPropertiesDetailsNarrative">
	  <link:definition>00000103 - Disclosure - 13 Investment properties (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/ContractAssetsDetails" id="ContractAssetsDetails">
	  <link:definition>00000104 - Disclosure - 14 Contract assets (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/ContractAssetsDetailsNarrative" id="ContractAssetsDetailsNarrative">
	  <link:definition>00000105 - Disclosure - 14 Contract assets (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/IntangibleAssetsDetails" id="IntangibleAssetsDetails">
	  <link:definition>00000106 - Disclosure - 15 Intangible assets (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/IntangibleAssetsDetails1" id="IntangibleAssetsDetails1">
	  <link:definition>00000107 - Disclosure - 15 Intangible assets (Details 1)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/IntangibleAssetsDetails2" id="IntangibleAssetsDetails2">
	  <link:definition>00000108 - Disclosure - 15 Intangible assets (Details 2)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/IntangibleAssetsDetails3" id="IntangibleAssetsDetails3">
	  <link:definition>00000109 - Disclosure - 15 Intangible assets (Details 3)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/IntangibleAssetsDetails4" id="IntangibleAssetsDetails4">
	  <link:definition>00000110 - Disclosure - 15 Intangible assets (Details 4)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/IntangibleAssetsDetailsNarrative" id="IntangibleAssetsDetailsNarrative">
	  <link:definition>00000111 - Disclosure - 15 Intangible assets (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/PropertyPlantAndEquipmentDetails" id="PropertyPlantAndEquipmentDetails">
	  <link:definition>00000112 - Disclosure - 16 Property, plant and equipment (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/PropertyPlantAndEquipmentDetails1" id="PropertyPlantAndEquipmentDetails1">
	  <link:definition>00000113 - Disclosure - 16 Property, plant and equipment (Details 1)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/PropertyPlantAndEquipmentDetails2" id="PropertyPlantAndEquipmentDetails2">
	  <link:definition>00000114 - Disclosure - 16 Property, plant and equipment (Details 2)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/BorrowingsAndFinancingDetails" id="BorrowingsAndFinancingDetails">
	  <link:definition>00000115 - Disclosure - 17 Borrowings and financing (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/BorrowingsAndFinancingDetails1" id="BorrowingsAndFinancingDetails1">
	  <link:definition>00000116 - Disclosure - 17 Borrowings and financing (Details 1)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/BorrowingsAndFinancingDetails2" id="BorrowingsAndFinancingDetails2">
	  <link:definition>00000117 - Disclosure - 17 Borrowings and financing (Details 2)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/BorrowingsAndFinancingDetails3" id="BorrowingsAndFinancingDetails3">
	  <link:definition>00000118 - Disclosure - 17 Borrowings and financing (Details 3)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/BorrowingsAndFinancingDetails4" id="BorrowingsAndFinancingDetails4">
	  <link:definition>00000119 - Disclosure - 17 Borrowings and financing (Details 4)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/BorrowingsAndFinancingDetails5" id="BorrowingsAndFinancingDetails5">
	  <link:definition>00000120 - Disclosure - 17 Borrowings and financing (Details 5)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/BorrowingsAndFinancingDetails6" id="BorrowingsAndFinancingDetails6">
	  <link:definition>00000121 - Disclosure - 17 Borrowings and financing (Details 6)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/BorrowingsAndFinancingDetailsNarrative" id="BorrowingsAndFinancingDetailsNarrative">
	  <link:definition>00000122 - Disclosure - 17 Borrowings and financing (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/TaxesRecoverablepayableDetails" id="TaxesRecoverablepayableDetails">
	  <link:definition>00000123 - Disclosure - 18 Taxes recoverable/payable (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/TaxesRecoverablepayableDetails1" id="TaxesRecoverablepayableDetails1">
	  <link:definition>00000124 - Disclosure - 18 Taxes recoverable/payable (Details 1)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/DeferredTaxesAndContributionsDetails" id="DeferredTaxesAndContributionsDetails">
	  <link:definition>00000125 - Disclosure - 19 Deferred taxes and contributions (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/DeferredTaxesAndContributionsDetails1" id="DeferredTaxesAndContributionsDetails1">
	  <link:definition>00000126 - Disclosure - 19 Deferred taxes and contributions (Details 1)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/DeferredTaxesAndContributionsDetails2" id="DeferredTaxesAndContributionsDetails2">
	  <link:definition>00000127 - Disclosure - 19 Deferred taxes and contributions (Details 2)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/DeferredTaxesAndContributionsDetails3" id="DeferredTaxesAndContributionsDetails3">
	  <link:definition>00000128 - Disclosure - 19 Deferred taxes and contributions (Details 3)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/DeferredTaxesAndContributionsDetails4" id="DeferredTaxesAndContributionsDetails4">
	  <link:definition>00000129 - Disclosure - 19 Deferred taxes and contributions (Details 4)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/ProvisionsDetails" id="ProvisionsDetails">
	  <link:definition>00000130 - Disclosure - 20 Provisions (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/ProvisionsDetails1" id="ProvisionsDetails1">
	  <link:definition>00000131 - Disclosure - 20 Provisions (Details 1)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/ProvisionsDetails2" id="ProvisionsDetails2">
	  <link:definition>00000132 - Disclosure - 20 Provisions (Details 2)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/ProvisionsDetailsNarrative" id="ProvisionsDetailsNarrative">
	  <link:definition>00000133 - Disclosure - 20 Provisions (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/EmployeesBenefitsDetails" id="EmployeesBenefitsDetails">
	  <link:definition>00000134 - Disclosure - 21 Employees benefits (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/EmployeesBenefitsDetails1" id="EmployeesBenefitsDetails1">
	  <link:definition>00000135 - Disclosure - 21 Employees benefits (Details 1)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/EmployeesBenefitsDetails2" id="EmployeesBenefitsDetails2">
	  <link:definition>00000136 - Disclosure - 21 Employees benefits (Details 2)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/EmployeesBenefitsDetails3" id="EmployeesBenefitsDetails3">
	  <link:definition>00000137 - Disclosure - 21 Employees benefits (Details 3)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/EmployeesBenefitsDetails4" id="EmployeesBenefitsDetails4">
	  <link:definition>00000138 - Disclosure - 21 Employees benefits (Details 4)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/EmployeesBenefitsDetails5" id="EmployeesBenefitsDetails5">
	  <link:definition>00000139 - Disclosure - 21 Employees benefits (Details 5)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/EmployeesBenefitsDetails6" id="EmployeesBenefitsDetails6">
	  <link:definition>00000140 - Disclosure - 21 Employees benefits (Details 6)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/EmployeesBenefitsDetails7" id="EmployeesBenefitsDetails7">
	  <link:definition>00000141 - Disclosure - 21 Employees benefits (Details 7)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/EmployeesBenefitsDetails8" id="EmployeesBenefitsDetails8">
	  <link:definition>00000142 - Disclosure - 21 Employees benefits (Details 8)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/EmployeesBenefitsDetails9" id="EmployeesBenefitsDetails9">
	  <link:definition>00000143 - Disclosure - 21 Employees benefits (Details 9)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/EmployeesBenefitsDetails10" id="EmployeesBenefitsDetails10">
	  <link:definition>00000144 - Disclosure - 21 Employees benefits (Details 10)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/EmployeesBenefitsDetails11" id="EmployeesBenefitsDetails11">
	  <link:definition>00000145 - Disclosure - 21 Employees benefits (Details 11)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/EmployeesBenefitsDetailsNarrative" id="EmployeesBenefitsDetailsNarrative">
	  <link:definition>00000146 - Disclosure - 21 Employees benefits (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/ServicesPayableDetailsNarrative" id="ServicesPayableDetailsNarrative">
	  <link:definition>00000147 - Disclosure - 22 Services payable (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/KnowledgeRetentionProgramDetailsNarrative" id="KnowledgeRetentionProgramDetailsNarrative">
	  <link:definition>00000148 - Disclosure - 23 Knowledge Retention Program (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/EquityDetails" id="EquityDetails">
	  <link:definition>00000149 - Disclosure - 24 Equity (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/EquityDetails1" id="EquityDetails1">
	  <link:definition>00000150 - Disclosure - 24 Equity (Details 1)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/EquityDetails2" id="EquityDetails2">
	  <link:definition>00000151 - Disclosure - 24 Equity (Details 2)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/EquityDetails3" id="EquityDetails3">
	  <link:definition>00000152 - Disclosure - 24 Equity (Details 3)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/EquityDetailsNarrative" id="EquityDetailsNarrative">
	  <link:definition>00000153 - Disclosure - 24 Equity (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/EarningsPerShareDetails" id="EarningsPerShareDetails">
	  <link:definition>00000154 - Disclosure - 25 Earnings per share (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/OperatingSegmentInformationDetails" id="OperatingSegmentInformationDetails">
	  <link:definition>00000155 - Disclosure - 26 Operating segment information (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/InsuranceDetails" id="InsuranceDetails">
	  <link:definition>00000156 - Disclosure - 27 Insurance (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/OperatingRevenueDetails" id="OperatingRevenueDetails">
	  <link:definition>00000157 - Disclosure - 28 Operating revenue (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/OperatingRevenueDetails1" id="OperatingRevenueDetails1">
	  <link:definition>00000158 - Disclosure - 28 Operating revenue (Details 1)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/OperatingRevenueDetailsNarrative" id="OperatingRevenueDetailsNarrative">
	  <link:definition>00000159 - Disclosure - 28 Operating revenue (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/OperatingCostsAndExpensesDetails" id="OperatingCostsAndExpensesDetails">
	  <link:definition>00000160 - Disclosure - 29 Operating costs and expenses (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/FinancialIncomeExpensesDetails" id="FinancialIncomeExpensesDetails">
	  <link:definition>00000161 - Disclosure - 30 Financial Income (Expenses) (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/OtherOperatingIncomeExpensesNetDetails" id="OtherOperatingIncomeExpensesNetDetails">
	  <link:definition>00000162 - Disclosure - 31 Other operating income (expenses), net (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/CommitmentsDetails" id="CommitmentsDetails">
	  <link:definition>00000163 - Disclosure - 32 Commitments (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/SupplementalCashFlowInformationDetails" id="SupplementalCashFlowInformationDetails">
	  <link:definition>00000164 - Disclosure - 33 Supplemental cash flow information (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://sabesp.com.br/role/EventsAfterReportingPeriodDetailsNarrative" id="EventsAfterReportingPeriodDetailsNarrative">
	  <link:definition>00000165 - Disclosure - 34 Events after the reporting period (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:linkbaseRef xlink:type="simple" xlink:href="sbs-20201231_pre.xml" xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Presentation Links" />
	<link:linkbaseRef xlink:type="simple" xlink:href="sbs-20201231_lab.xml" xlink:role="http://www.xbrl.org/2003/role/labelLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Label Links" />
	<link:linkbaseRef xlink:type="simple" xlink:href="sbs-20201231_cal.xml" xlink:role="http://www.xbrl.org/2003/role/calculationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Calculation Links" />
	<link:linkbaseRef xlink:type="simple" xlink:href="sbs-20201231_def.xml" xlink:role="http://www.xbrl.org/2003/role/definitionLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Definition Links" />
      </appinfo>
    </annotation>
    <import namespace="http://www.xbrl.org/2003/instance" schemaLocation="http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd" />
    <import namespace="http://www.xbrl.org/2003/linkbase" schemaLocation="http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" />
    <import namespace="http://xbrl.org/2005/xbrldt" schemaLocation="http://www.xbrl.org/2005/xbrldt-2005.xsd" />
    <import namespace="http://xbrl.sec.gov/dei/2020-01-31" schemaLocation="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd" />
    <import namespace="http://xbrl.ifrs.org/taxonomy/2020-03-16/ifrs-full" schemaLocation="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd" />
    <import namespace="http://fasb.org/us-gaap/2020-01-31" schemaLocation="http://xbrl.fasb.org/us-gaap/2020/elts/us-gaap-2020-01-31.xsd" />
    <import namespace="http://fasb.org/us-types/2020-01-31" schemaLocation="http://xbrl.fasb.org/us-gaap/2020/elts/us-types-2020-01-31.xsd" />
    <import namespace="http://www.xbrl.org/dtr/type/non-numeric" schemaLocation="http://www.xbrl.org/dtr/type/nonNumeric-2009-12-16.xsd" />
    <import namespace="http://www.xbrl.org/dtr/type/numeric" schemaLocation="http://www.xbrl.org/dtr/type/numeric-2009-12-16.xsd" />
    <import namespace="http://xbrl.sec.gov/currency/2020-01-31" schemaLocation="https://xbrl.sec.gov/currency/2020/currency-2020-01-31.xsd" />
    <import namespace="http://fasb.org/srt/2020-01-31" schemaLocation="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd" />
    <import namespace="http://fasb.org/srt-types/2020-01-31" schemaLocation="http://xbrl.fasb.org/srt/2020/elts/srt-types-2020-01-31.xsd" />
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    <element id="sbs_PublicPrivatePartnershipCurrent" name="PublicPrivatePartnershipCurrent" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_PublicPrivatePartnershipNoncurrent" name="PublicPrivatePartnershipNoncurrent" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_EquityInResultsOfInvestmentsInAffiliaties" name="EquityInResultsOfInvestmentsInAffiliaties" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_FinanceIncomeExpenseNet" name="FinanceIncomeExpenseNet" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_IncomeTaxAndSocialContribution" name="IncomeTaxAndSocialContribution" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_LegalReserve" name="LegalReserve" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_InvestmentsReserveCapitalised" name="InvestmentsReserveCapitalised" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_InterestExpenseOnCapital3" name="InterestExpenseOnCapital3" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_AdditionalDividendsProposedApproved2" name="AdditionalDividendsProposedApproved2" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_WithholdingIncomeTaxOnInterestOnCapitalAttributableAsMinimumMandatoryDividends" name="WithholdingIncomeTaxOnInterestOnCapitalAttributableAsMinimumMandatoryDividends" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_InterestExpenseOnCapital2" name="InterestExpenseOnCapital2" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_AdditionalDividendsProposedApproved3" name="AdditionalDividendsProposedApproved3" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_InterestExpenseOnShareholdersEquity" name="InterestExpenseOnShareholdersEquity" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_AdditionalDividendsProposedApproved4" name="AdditionalDividendsProposedApproved4" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_DividendPerShareAndPerADS" name="DividendPerShareAndPerADS" nillable="true" xbrli:periodType="duration" type="num:perShareItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_AdditionalProposedDividendsApproved" name="AdditionalProposedDividendsApproved" nillable="true" xbrli:periodType="duration" type="num:perShareItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_BadDebtExpense" name="BadDebtExpense" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_AgreementSignedWithMunicipalityOfMaua" name="AgreementSignedWithMunicipalityOfMaua" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_AdjustmentsForSantoAndreAgreement" name="AdjustmentsForSantoAndreAgreement" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_AdjustmentsForGuarulhosAgreement" name="AdjustmentsForGuarulhosAgreement" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_ProvisionsAndInflationAdjustment" name="ProvisionsAndInflationAdjustment" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_InflationAdjustmentAndExchangeGainsLossesOnBorrowingsAndFinancing" name="InflationAdjustmentAndExchangeGainsLossesOnBorrowingsAndFinancing" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_InterestAndInflationAdjustmentOnLiabilities" name="InterestAndInflationAdjustmentOnLiabilities" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_InterestAndInflationAdjustmentOnAssets" name="InterestAndInflationAdjustmentOnAssets" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_FinanceChargesFromCustomers" name="FinanceChargesFromCustomers" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_ProvisionForConsentDecreeAndKnowledgeRetentionProgram" name="ProvisionForConsentDecreeAndKnowledgeRetentionProgram" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_InterestAndMonetaryRestatement" name="InterestAndMonetaryRestatement" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_ProvisionFromSaoPauloAgreement" name="ProvisionFromSaoPauloAgreement" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_AdjustmentsForRecoverableTaxes" name="AdjustmentsForRecoverableTaxes" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_AdjustmentsForIncreaseDecreaseInEscrowDeposits" name="AdjustmentsForIncreaseDecreaseInEscrowDeposits" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_AdjustmentsForDecreaseIncreaseInOtherReceivables" name="AdjustmentsForDecreaseIncreaseInOtherReceivables" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_AdjustmentsForDecreaseIncreaseInAccruedPayrollTaxes" name="AdjustmentsForDecreaseIncreaseInAccruedPayrollTaxes" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_AdjustmentsForDecreaseIncreaseInTaxesAndContributionsPayable" name="AdjustmentsForDecreaseIncreaseInTaxesAndContributionsPayable" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_AdjustmentsForDecreaseIncreaseInDeferredCofinsPASEP" name="AdjustmentsForDecreaseIncreaseInDeferredCofinsPASEP" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_AdjustmentsForPensionObligations" name="AdjustmentsForPensionObligations" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_FinancialInvestments" name="FinancialInvestments" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_ProgramContractCommitments" name="ProgramContractCommitments" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_TotaMunicipalitiesThatHaveAlreadySignedContract" name="TotaMunicipalitiesThatHaveAlreadySignedContract" nillable="true" xbrli:periodType="duration" type="xbrli:decimalItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_BalanceIntangibleAndContractAsset" name="BalanceIntangibleAndContractAsset" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_PercentageOfIntangibleAndContractAsset" name="PercentageOfIntangibleAndContractAsset" nillable="true" xbrli:periodType="duration" type="num:percentItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_RevenueFromSanitationServicesExcludingConstructionRevenue" name="RevenueFromSanitationServicesExcludingConstructionRevenue" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_PercentageOfGrossRevenueFromTotalMunicipalities" name="PercentageOfGrossRevenueFromTotalMunicipalities" nillable="true" xbrli:periodType="duration" type="num:percentItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_MunicipalitiesWithContractsUnderNegotiations" name="MunicipalitiesWithContractsUnderNegotiations" nillable="true" xbrli:periodType="duration" type="xbrli:decimalItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_IntangibleAndContractAssetUnderNegotiations" name="IntangibleAndContractAssetUnderNegotiations" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sbs_PercentageOfIntangibleAndContractsAssetsUnderNegotiation" name="PercentageOfIntangibleAndContractsAssetsUnderNegotiation" nillable="true" xbrli:periodType="duration" type="num:percentItemType" substitutionGroup="xbrli:item" />
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</schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.CAL
<SEQUENCE>11
<FILENAME>sbs-20201231_cal.xml
<DESCRIPTION>XBRL CALCULATION FILE
<TEXT>
<XBRL>
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AccumulatedOtherComprehensiveIncomeMember" xlink:label="ifrs-full_AccumulatedOtherComprehensiveIncomeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AccumulatedOtherComprehensiveIncomeMember" xlink:to="ifrs-full_AccumulatedOtherComprehensiveIncomeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AccumulatedOtherComprehensiveIncomeMember_lbl" xml:lang="en-US">Other comprehensive loss [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_LocationOneAxis" xlink:label="sbs_LocationOneAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LocationOneAxis" xlink:to="sbs_LocationOneAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_LocationOneAxis_lbl" xml:lang="en-US">Location one [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SaoPauloMember" xlink:label="sbs_SaoPauloMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SaoPauloMember" xlink:to="sbs_SaoPauloMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SaoPauloMember_lbl" xml:lang="en-US">Sao paulo [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_JuquitibaMember" xlink:label="sbs_JuquitibaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_JuquitibaMember" xlink:to="sbs_JuquitibaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_JuquitibaMember_lbl" xml:lang="en-US">Juquitiba [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_LegalEntityOneAxis" xlink:label="sbs_LegalEntityOneAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LegalEntityOneAxis" xlink:to="sbs_LegalEntityOneAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_LegalEntityOneAxis_lbl" xml:lang="en-US">Legal entity one [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ProgramaDeFormacaoDoPatrimonioDoServidorPublicoMember" xlink:label="sbs_ProgramaDeFormacaoDoPatrimonioDoServidorPublicoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProgramaDeFormacaoDoPatrimonioDoServidorPublicoMember" xlink:to="sbs_ProgramaDeFormacaoDoPatrimonioDoServidorPublicoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ProgramaDeFormacaoDoPatrimonioDoServidorPublicoMember_lbl" xml:lang="en-US">PASEP (programa de formacao do patrimonio do servidor publico) [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ContribuicaoParaOFinanciamentodaSeguridadeSocialMember" xlink:label="sbs_ContribuicaoParaOFinanciamentodaSeguridadeSocialMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ContribuicaoParaOFinanciamentodaSeguridadeSocialMember" xlink:to="sbs_ContribuicaoParaOFinanciamentodaSeguridadeSocialMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ContribuicaoParaOFinanciamentodaSeguridadeSocialMember_lbl" xml:lang="en-US">Cofins (contribuicao para o financiamento da seguridade social) [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_InitiallyAppliedIFRSsAxis" xlink:label="ifrs-full_InitiallyAppliedIFRSsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InitiallyAppliedIFRSsAxis" xlink:to="ifrs-full_InitiallyAppliedIFRSsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InitiallyAppliedIFRSsAxis_lbl" xml:lang="en-US">Initially applied IFRSs [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_IFRS1Member" xlink:label="sbs_IFRS1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IFRS1Member" xlink:to="sbs_IFRS1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IFRS1Member_lbl" xml:lang="en-US">IFRS 17 [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AmendmentsToIFRS10IAS28AndMember" xlink:label="sbs_AmendmentsToIFRS10IAS28AndMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AmendmentsToIFRS10IAS28AndMember" xlink:to="sbs_AmendmentsToIFRS10IAS28AndMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AmendmentsToIFRS10IAS28AndMember_lbl" xml:lang="en-US">Amendments to IFRS 10 and IAS 28 [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AmendmentsToIASMember" xlink:label="sbs_AmendmentsToIASMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AmendmentsToIASMember" xlink:to="sbs_AmendmentsToIASMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AmendmentsToIASMember_lbl" xml:lang="en-US">Amendments to IAS 1 [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AmendmentsToIFRSThreeMember" xlink:label="sbs_AmendmentsToIFRSThreeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AmendmentsToIFRSThreeMember" xlink:to="sbs_AmendmentsToIFRSThreeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AmendmentsToIFRSThreeMember_lbl" xml:lang="en-US">Amendments to IFRS 3 [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AmendmentsToIASSixteenMember" xlink:label="sbs_AmendmentsToIASSixteenMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AmendmentsToIASSixteenMember" xlink:to="sbs_AmendmentsToIASSixteenMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AmendmentsToIASSixteenMember_lbl" xml:lang="en-US">Amendments to IAS 16 [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AmendmentsToIAS37Member" xlink:label="sbs_AmendmentsToIAS37Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AmendmentsToIAS37Member" xlink:to="sbs_AmendmentsToIAS37Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AmendmentsToIAS37Member_lbl" xml:lang="en-US">Amendments to IAS 37 [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AmendmentstoIFRS9IFRS16LeasesAndIAS41Member" xlink:label="sbs_AmendmentstoIFRS9IFRS16LeasesAndIAS41Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AmendmentstoIFRS9IFRS16LeasesAndIAS41Member" xlink:to="sbs_AmendmentstoIFRS9IFRS16LeasesAndIAS41Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AmendmentstoIFRS9IFRS16LeasesAndIAS41Member_lbl" xml:lang="en-US">Amendments to IFRS 9, IFRS 16,Leases and IAS 41[member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_CurrencyAxis" xlink:label="srt_CurrencyAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_CurrencyAxis" xlink:to="srt_CurrencyAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_CurrencyAxis_lbl" xml:lang="en-US">Currency [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/currency/2020/currency-2020-01-31.xsd#currency_USD" xlink:label="currency_USD" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="currency_USD" xlink:to="currency_USD_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="currency_USD_lbl" xml:lang="en-US">USD</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/currency/2020/currency-2020-01-31.xsd#currency_JPY" xlink:label="currency_JPY" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="currency_JPY" xlink:to="currency_JPY_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="currency_JPY_lbl" xml:lang="en-US">Yen</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ReportingCurrencyAxis" xlink:label="sbs_ReportingCurrencyAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ReportingCurrencyAxis" xlink:to="sbs_ReportingCurrencyAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ReportingCurrencyAxis_lbl" xml:lang="en-US">Reporting Currency [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ForeignCurrencyMember" xlink:label="sbs_ForeignCurrencyMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ForeignCurrencyMember" xlink:to="sbs_ForeignCurrencyMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ForeignCurrencyMember_lbl" xml:lang="en-US">Foreign currency [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_TypesOfInterestRatesAxis" xlink:label="ifrs-full_TypesOfInterestRatesAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TypesOfInterestRatesAxis" xlink:to="ifrs-full_TypesOfInterestRatesAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TypesOfInterestRatesAxis_lbl" xml:lang="en-US">Types of interest rates [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_CertificadoDeDepositoInterbancarioMember" xlink:label="sbs_CertificadoDeDepositoInterbancarioMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CertificadoDeDepositoInterbancarioMember" xlink:to="sbs_CertificadoDeDepositoInterbancarioMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CertificadoDeDepositoInterbancarioMember_lbl" xml:lang="en-US">Certificado de deposito interbancario [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_InterestBenchmarkRatesMember" xlink:label="sbs_InterestBenchmarkRatesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestBenchmarkRatesMember" xlink:to="sbs_InterestBenchmarkRatesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterestBenchmarkRatesMember_lbl" xml:lang="en-US">Interest benchmark rate [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_IndiceNacionalDePrecosAoConsumidorAmplosMember" xlink:label="sbs_IndiceNacionalDePrecosAoConsumidorAmplosMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IndiceNacionalDePrecosAoConsumidorAmplosMember" xlink:to="sbs_IndiceNacionalDePrecosAoConsumidorAmplosMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IndiceNacionalDePrecosAoConsumidorAmplosMember_lbl" xml:lang="en-US">Indice nacional de precos ao consumidor amplo [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TaxaDeJurosALongoPrazosMember" xlink:label="sbs_TaxaDeJurosALongoPrazosMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TaxaDeJurosALongoPrazosMember" xlink:to="sbs_TaxaDeJurosALongoPrazosMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TaxaDeJurosALongoPrazosMember_lbl" xml:lang="en-US">Taxa de juros a longo prazo [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_LondonInterbankOfferedRatesMember" xlink:label="sbs_LondonInterbankOfferedRatesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LondonInterbankOfferedRatesMember" xlink:to="sbs_LondonInterbankOfferedRatesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_LondonInterbankOfferedRatesMember_lbl" xml:lang="en-US">London interbank offered rate [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_InterestAndChargeMember" xlink:label="sbs_InterestAndChargeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestAndChargeMember" xlink:to="sbs_InterestAndChargeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterestAndChargeMember_lbl" xml:lang="en-US">Interest and charges [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_CategoriesOfRelatedPartiesAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis_lbl" xml:lang="en-US">Categories of related parties [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BancoDeBrasilMember" xlink:label="sbs_BancoDeBrasilMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BancoDeBrasilMember" xlink:to="sbs_BancoDeBrasilMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BancoDeBrasilMember_lbl" xml:lang="en-US">Banco do brasil S/A [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_CreditRatingFitchAxis" xlink:label="srt_CreditRatingFitchAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_CreditRatingFitchAxis" xlink:to="srt_CreditRatingFitchAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_CreditRatingFitchAxis_lbl" xml:lang="en-US">Credit Rating, Fitch [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_FitchMember" xlink:label="sbs_FitchMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FitchMember" xlink:to="sbs_FitchMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_FitchMember_lbl" xml:lang="en-US">Fitch [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_CaixaEconomicaFederalMember" xlink:label="sbs_CaixaEconomicaFederalMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CaixaEconomicaFederalMember" xlink:to="sbs_CaixaEconomicaFederalMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CaixaEconomicaFederalMember_lbl" xml:lang="en-US">Brazilian Federal Savings Bank</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BancoBradescoMember" xlink:label="sbs_BancoBradescoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BancoBradescoMember" xlink:to="sbs_BancoBradescoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BancoBradescoMember_lbl" xml:lang="en-US">Banco Bradesco S/A</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ItauUnibancoHoldingMember" xlink:label="sbs_ItauUnibancoHoldingMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ItauUnibancoHoldingMember" xlink:to="sbs_ItauUnibancoHoldingMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ItauUnibancoHoldingMember_lbl" xml:lang="en-US">Itau Unibanco Holding S/A</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BancoBTGPactualSMember" xlink:label="sbs_BancoBTGPactualSMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BancoBTGPactualSMember" xlink:to="sbs_BancoBTGPactualSMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BancoBTGPactualSMember_lbl" xml:lang="en-US">Banco BTG Pactual S/A [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_CreditRatingMoodysAxis" xlink:label="srt_CreditRatingMoodysAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_CreditRatingMoodysAxis" xlink:to="srt_CreditRatingMoodysAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_CreditRatingMoodysAxis_lbl" xml:lang="en-US">Credit Rating, Moody's [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_MoodysMember" xlink:label="sbs_MoodysMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_MoodysMember" xlink:to="sbs_MoodysMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_MoodysMember_lbl" xml:lang="en-US">Moody's [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BancoSantanderBrasilMember" xlink:label="sbs_BancoSantanderBrasilMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BancoSantanderBrasilMember" xlink:to="sbs_BancoSantanderBrasilMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BancoSantanderBrasilMember_lbl" xml:lang="en-US">Banco santander brasil S/A [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BancoBVMember" xlink:label="sbs_BancoBVMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BancoBVMember" xlink:to="sbs_BancoBVMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BancoBVMember_lbl" xml:lang="en-US">Banco BV [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_CreditRatingStandardPoorsAxis" xlink:label="srt_CreditRatingStandardPoorsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_CreditRatingStandardPoorsAxis" xlink:to="srt_CreditRatingStandardPoorsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_CreditRatingStandardPoorsAxis_lbl" xml:lang="en-US">Credit Rating, Standard &amp; Poor's [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_StandardPoorsMember" xlink:label="sbs_StandardPoorsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_StandardPoorsMember" xlink:to="sbs_StandardPoorsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_StandardPoorsMember_lbl" xml:lang="en-US">Standard Poor's [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ExternalCreditGradesAxis" xlink:label="ifrs-full_ExternalCreditGradesAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ExternalCreditGradesAxis" xlink:to="ifrs-full_ExternalCreditGradesAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ExternalCreditGradesAxis_lbl" xml:lang="en-US">External credit grades [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_OthersMember" xlink:label="sbs_OthersMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OthersMember" xlink:to="sbs_OthersMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OthersMember_lbl" xml:lang="en-US">Other [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_MaturityAxis" xlink:label="ifrs-full_MaturityAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_MaturityAxis" xlink:to="ifrs-full_MaturityAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_MaturityAxis_lbl" xml:lang="en-US">Maturity [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TwentyTwentyOnesMember" xlink:label="sbs_TwentyTwentyOnesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentyTwentyOnesMember" xlink:to="sbs_TwentyTwentyOnesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TwentyTwentyOnesMember_lbl" xml:lang="en-US">2021 [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TwentyTwentyTwosMember" xlink:label="sbs_TwentyTwentyTwosMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentyTwentyTwosMember" xlink:to="sbs_TwentyTwentyTwosMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TwentyTwentyTwosMember_lbl" xml:lang="en-US">2022 [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TwentyTwentyThreesMember" xlink:label="sbs_TwentyTwentyThreesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentyTwentyThreesMember" xlink:to="sbs_TwentyTwentyThreesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TwentyTwentyThreesMember_lbl" xml:lang="en-US">2023 [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TwentyTwentyFoursMember" xlink:label="sbs_TwentyTwentyFoursMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentyTwentyFoursMember" xlink:to="sbs_TwentyTwentyFoursMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TwentyTwentyFoursMember_lbl" xml:lang="en-US">2024 [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TwentyTwentyFiveMember" xlink:label="sbs_TwentyTwentyFiveMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentyTwentyFiveMember" xlink:to="sbs_TwentyTwentyFiveMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TwentyTwentyFiveMember_lbl" xml:lang="en-US">2025 [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TwentyTwentySixMember" xlink:label="sbs_TwentyTwentySixMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentyTwentySixMember" xlink:to="sbs_TwentyTwentySixMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TwentyTwentySixMember_lbl" xml:lang="en-US">2026 onwards [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_FairValueAsDeemedCostAxis" xlink:label="ifrs-full_FairValueAsDeemedCostAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FairValueAsDeemedCostAxis" xlink:to="ifrs-full_FairValueAsDeemedCostAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FairValueAsDeemedCostAxis_lbl" xml:lang="en-US">Fair value as deemed cost [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_FairValuesMember" xlink:label="sbs_FairValuesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FairValuesMember" xlink:to="sbs_FairValuesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_FairValuesMember_lbl" xml:lang="en-US">Fair value [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ClassesOfAssetsAxis" xlink:label="ifrs-full_ClassesOfAssetsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfAssetsAxis" xlink:to="ifrs-full_ClassesOfAssetsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfAssetsAxis_lbl" xml:lang="en-US">Classes of assets [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AgreementwiththeSaoPauloMunicipalGovernmentMember" xlink:label="sbs_AgreementwiththeSaoPauloMunicipalGovernmentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AgreementwiththeSaoPauloMunicipalGovernmentMember" xlink:to="sbs_AgreementwiththeSaoPauloMunicipalGovernmentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AgreementwiththeSaoPauloMunicipalGovernmentMember_lbl" xml:lang="en-US">Agreement with the sao paulo municipal government [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BrazilianFederalSavingsBankEscrowDepositesMember" xlink:label="sbs_BrazilianFederalSavingsBankEscrowDepositesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BrazilianFederalSavingsBankEscrowDepositesMember" xlink:to="sbs_BrazilianFederalSavingsBankEscrowDepositesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BrazilianFederalSavingsBankEscrowDepositesMember_lbl" xml:lang="en-US">Brazilian federal savings bank - escrow deposits [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_OtherOneMember" xlink:label="sbs_OtherOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherOneMember" xlink:to="sbs_OtherOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_OtherOneMember_lbl" xml:lang="en-US">Other [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TradeReceivablesSectorAxis" xlink:label="sbs_TradeReceivablesSectorAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TradeReceivablesSectorAxis" xlink:to="sbs_TradeReceivablesSectorAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TradeReceivablesSectorAxis_lbl" xml:lang="en-US">Trade Receivables Sector [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_PrivateSectorMember" xlink:label="sbs_PrivateSectorMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PrivateSectorMember" xlink:to="sbs_PrivateSectorMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PrivateSectorMember_lbl" xml:lang="en-US">Private sector [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TradeReceivablesAxis" xlink:label="sbs_TradeReceivablesAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TradeReceivablesAxis" xlink:to="sbs_TradeReceivablesAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TradeReceivablesAxis_lbl" xml:lang="en-US">Trade receivables [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_GeneralAndSpecialCustomersMember" xlink:label="sbs_GeneralAndSpecialCustomersMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_GeneralAndSpecialCustomersMember" xlink:to="sbs_GeneralAndSpecialCustomersMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_GeneralAndSpecialCustomersMember_lbl" xml:lang="en-US">General and special customers [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AgreementsMember" xlink:label="sbs_AgreementsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AgreementsMember" xlink:to="sbs_AgreementsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AgreementsMember_lbl" xml:lang="en-US">Agreements [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_GovernmentEntitiesMember" xlink:label="sbs_GovernmentEntitiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_GovernmentEntitiesMember" xlink:to="sbs_GovernmentEntitiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_GovernmentEntitiesMember_lbl" xml:lang="en-US">Government entities [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_MunicipalMember" xlink:label="sbs_MunicipalMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_MunicipalMember" xlink:to="sbs_MunicipalMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_MunicipalMember_lbl" xml:lang="en-US">Municipal [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_FederalMember" xlink:label="sbs_FederalMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FederalMember" xlink:to="sbs_FederalMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_FederalMember_lbl" xml:lang="en-US">Federal [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_WholesaleMunicipalGovernmentsMember" xlink:label="sbs_WholesaleMunicipalGovernmentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_WholesaleMunicipalGovernmentsMember" xlink:to="sbs_WholesaleMunicipalGovernmentsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_WholesaleMunicipalGovernmentsMember_lbl" xml:lang="en-US">Wholesale customers - Municipal governments [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_MogiDasCruzesMember" xlink:label="sbs_MogiDasCruzesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_MogiDasCruzesMember" xlink:to="sbs_MogiDasCruzesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_MogiDasCruzesMember_lbl" xml:lang="en-US">Mogi das Cruzes [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SaoCaetanoDoSulMember" xlink:label="sbs_SaoCaetanoDoSulMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SaoCaetanoDoSulMember" xlink:to="sbs_SaoCaetanoDoSulMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SaoCaetanoDoSulMember_lbl" xml:lang="en-US">Sao Caetano do Sul [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_UnbilledSupplyMember" xlink:label="sbs_UnbilledSupplyMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_UnbilledSupplyMember" xlink:to="sbs_UnbilledSupplyMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_UnbilledSupplyMember_lbl" xml:lang="en-US">Unbilled supply [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_NotLaterThanOneMonthMember" xlink:label="ifrs-full_NotLaterThanOneMonthMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NotLaterThanOneMonthMember" xlink:to="ifrs-full_NotLaterThanOneMonthMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NotLaterThanOneMonthMember_lbl" xml:lang="en-US">Up to 30 days [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember" xlink:label="ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember" xlink:to="ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember_lbl" xml:lang="en-US">From 31 to 60 days [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_LaterThanTwoMonthAndNotLaterThanThreeMonthsMember" xlink:label="sbs_LaterThanTwoMonthAndNotLaterThanThreeMonthsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LaterThanTwoMonthAndNotLaterThanThreeMonthsMember" xlink:to="sbs_LaterThanTwoMonthAndNotLaterThanThreeMonthsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_LaterThanTwoMonthAndNotLaterThanThreeMonthsMember_lbl" xml:lang="en-US">From 61 to 90 days [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_LaterThanThreeMonthAndNotLaterThanFourMonthsMember" xlink:label="sbs_LaterThanThreeMonthAndNotLaterThanFourMonthsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LaterThanThreeMonthAndNotLaterThanFourMonthsMember" xlink:to="sbs_LaterThanThreeMonthAndNotLaterThanFourMonthsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_LaterThanThreeMonthAndNotLaterThanFourMonthsMember_lbl" xml:lang="en-US">From 91 to 120 days [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_LaterThanFourMonthAndNotLaterThanSixMonthsMember" xlink:label="sbs_LaterThanFourMonthAndNotLaterThanSixMonthsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LaterThanFourMonthAndNotLaterThanSixMonthsMember" xlink:to="sbs_LaterThanFourMonthAndNotLaterThanSixMonthsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_LaterThanFourMonthAndNotLaterThanSixMonthsMember_lbl" xml:lang="en-US">From 121 to 180 days [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_LaterThanSixMonthsAndNotLaterThanOneYearMember" xlink:label="ifrs-full_LaterThanSixMonthsAndNotLaterThanOneYearMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LaterThanSixMonthsAndNotLaterThanOneYearMember" xlink:to="ifrs-full_LaterThanSixMonthsAndNotLaterThanOneYearMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LaterThanSixMonthsAndNotLaterThanOneYearMember_lbl" xml:lang="en-US">From 181 to 360 days [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_LaterThanOneYearMember" xlink:label="ifrs-full_LaterThanOneYearMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LaterThanOneYearMember" xlink:to="ifrs-full_LaterThanOneYearMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LaterThanOneYearMember_lbl" xml:lang="en-US">Over 360 days [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AccountsReceivableAxis" xlink:label="sbs_AccountsReceivableAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AccountsReceivableAxis" xlink:to="sbs_AccountsReceivableAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AccountsReceivableAxis_lbl" xml:lang="en-US">Accounts receivable [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ReimbursementGESP2015Member" xlink:label="sbs_ReimbursementGESP2015Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ReimbursementGESP2015Member" xlink:to="sbs_ReimbursementGESP2015Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ReimbursementGESP2015Member_lbl" xml:lang="en-US">Reimbursement for benefits GESP 2015 [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SanitationServicesMember" xlink:label="sbs_SanitationServicesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SanitationServicesMember" xlink:to="sbs_SanitationServicesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SanitationServicesMember_lbl" xml:lang="en-US">Sanitation services [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AllowanceForLossMember" xlink:label="sbs_AllowanceForLossMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AllowanceForLossMember" xlink:to="sbs_AllowanceForLossMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AllowanceForLossMember_lbl" xml:lang="en-US">Allowance for losses [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ReimbursementForRetirementAndPensionBenefitsPaidMember" xlink:label="sbs_ReimbursementForRetirementAndPensionBenefitsPaidMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ReimbursementForRetirementAndPensionBenefitsPaidMember" xlink:to="sbs_ReimbursementForRetirementAndPensionBenefitsPaidMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ReimbursementForRetirementAndPensionBenefitsPaidMember_lbl" xml:lang="en-US">Reimbursement for retirement and pension benefits paid [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AgreementForTheInstallmentPaymentOfSanitationServicesMember" xlink:label="sbs_AgreementForTheInstallmentPaymentOfSanitationServicesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AgreementForTheInstallmentPaymentOfSanitationServicesMember" xlink:to="sbs_AgreementForTheInstallmentPaymentOfSanitationServicesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AgreementForTheInstallmentPaymentOfSanitationServicesMember_lbl" xml:lang="en-US">Agreement for the installment payment of sanitation services [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_OperatingRevenueAxis" xlink:label="sbs_OperatingRevenueAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OperatingRevenueAxis" xlink:to="sbs_OperatingRevenueAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OperatingRevenueAxis_lbl" xml:lang="en-US">Operating revenue [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SanitationServices1Member" xlink:label="sbs_SanitationServices1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SanitationServices1Member" xlink:to="sbs_SanitationServices1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_SanitationServices1Member_lbl" xml:lang="en-US">Sanitation services [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_PaymentsReceivedRelatedPartiesMember" xlink:label="sbs_PaymentsReceivedRelatedPartiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PaymentsReceivedRelatedPartiesMember" xlink:to="sbs_PaymentsReceivedRelatedPartiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PaymentsReceivedRelatedPartiesMember_lbl" xml:lang="en-US">Payments received from related parties [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ReceiptOfReimbursementReferringToLawMember" xlink:label="sbs_ReceiptOfReimbursementReferringToLawMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ReceiptOfReimbursementReferringToLawMember" xlink:to="sbs_ReceiptOfReimbursementReferringToLawMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ReceiptOfReimbursementReferringToLawMember_lbl" xml:lang="en-US">Receipt of reimbursement referring to Law 4,819/58 [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ClassesOfShareCapitalAxis" xlink:label="ifrs-full_ClassesOfShareCapitalAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfShareCapitalAxis" xlink:to="ifrs-full_ClassesOfShareCapitalAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfShareCapitalAxis_lbl" xml:lang="en-US">Classes of share capital [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_PreferenceSharesMember" xlink:label="ifrs-full_PreferenceSharesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PreferenceSharesMember" xlink:to="ifrs-full_PreferenceSharesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PreferenceSharesMember_lbl" xml:lang="en-US">Preference shares [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_StateGovernmentMember" xlink:label="sbs_StateGovernmentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_StateGovernmentMember" xlink:to="sbs_StateGovernmentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_StateGovernmentMember_lbl" xml:lang="en-US">State Government [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AllowanceForLossesMember" xlink:label="sbs_AllowanceForLossesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AllowanceForLossesMember" xlink:to="sbs_AllowanceForLossesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_AllowanceForLossesMember_lbl" xml:lang="en-US">Allowance for losses [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TypesOfInvestmentAxis" xlink:label="sbs_TypesOfInvestmentAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TypesOfInvestmentAxis" xlink:to="sbs_TypesOfInvestmentAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TypesOfInvestmentAxis_lbl" xml:lang="en-US">Type of Investment [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_OtherInvesteeMember" xlink:label="sbs_OtherInvesteeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherInvesteeMember" xlink:to="sbs_OtherInvesteeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherInvesteeMember_lbl" xml:lang="en-US">Other investments [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SaneaquaMairinqueMember" xlink:label="sbs_SaneaquaMairinqueMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SaneaquaMairinqueMember" xlink:to="sbs_SaneaquaMairinqueMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SaneaquaMairinqueMember_lbl" xml:lang="en-US">Saneaqua mairinque [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AguasDeCastilhoMember" xlink:label="sbs_AguasDeCastilhoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AguasDeCastilhoMember" xlink:to="sbs_AguasDeCastilhoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AguasDeCastilhoMember_lbl" xml:lang="en-US">Aguas de castilho [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SeasammMember" xlink:label="sbs_SeasammMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SeasammMember" xlink:to="sbs_SeasammMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SeasammMember_lbl" xml:lang="en-US">Sesamm [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AguasDeAndradinasMember" xlink:label="sbs_AguasDeAndradinasMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AguasDeAndradinasMember" xlink:to="sbs_AguasDeAndradinasMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AguasDeAndradinasMember_lbl" xml:lang="en-US">Aguas de andradina [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AguasDeAndradinaMember" xlink:label="sbs_AguasDeAndradinaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AguasDeAndradinaMember" xlink:to="sbs_AguasDeAndradinaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_AguasDeAndradinaMember_lbl" xml:lang="en-US">Aguas de andradina [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AttendAmbientalMember" xlink:label="sbs_AttendAmbientalMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AttendAmbientalMember" xlink:to="sbs_AttendAmbientalMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AttendAmbientalMember_lbl" xml:lang="en-US">Attend ambiental [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AquapoloAmbientalMember" xlink:label="sbs_AquapoloAmbientalMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AquapoloAmbientalMember" xlink:to="sbs_AquapoloAmbientalMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AquapoloAmbientalMember_lbl" xml:lang="en-US">Aquapolo ambiental [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_PaulistaGeradoraDeEnergiasMember" xlink:label="sbs_PaulistaGeradoraDeEnergiasMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PaulistaGeradoraDeEnergiasMember" xlink:to="sbs_PaulistaGeradoraDeEnergiasMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PaulistaGeradoraDeEnergiasMember_lbl" xml:lang="en-US">Paulista geradora de energia [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_PaulistaGeradoraDeEnergiaMember" xlink:label="sbs_PaulistaGeradoraDeEnergiaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PaulistaGeradoraDeEnergiaMember" xlink:to="sbs_PaulistaGeradoraDeEnergiaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_PaulistaGeradoraDeEnergiaMember_lbl" xml:lang="en-US">Paulista geradora de energia [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_InvesteeTotalMember" xlink:label="sbs_InvesteeTotalMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InvesteeTotalMember" xlink:to="sbs_InvesteeTotalMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InvesteeTotalMember_lbl" xml:lang="en-US">Total</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_GeographicalAreasAxis" xlink:label="ifrs-full_GeographicalAreasAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="ifrs-full_GeographicalAreasAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GeographicalAreasAxis_lbl" xml:lang="en-US">Geographical areas [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_PraiaGrandesMember" xlink:label="sbs_PraiaGrandesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PraiaGrandesMember" xlink:to="sbs_PraiaGrandesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PraiaGrandesMember_lbl" xml:lang="en-US">Praia Grande [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SaoBernardoDoCampoMember" xlink:label="sbs_SaoBernardoDoCampoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SaoBernardoDoCampoMember" xlink:to="sbs_SaoBernardoDoCampoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SaoBernardoDoCampoMember_lbl" xml:lang="en-US">Sao Bernardo do Campo [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_PropertyPlantAndEquipmentByOperatingLeaseStatusAxis" xlink:label="ifrs-full_PropertyPlantAndEquipmentByOperatingLeaseStatusAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PropertyPlantAndEquipmentByOperatingLeaseStatusAxis" xlink:to="ifrs-full_PropertyPlantAndEquipmentByOperatingLeaseStatusAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PropertyPlantAndEquipmentByOperatingLeaseStatusAxis_lbl" xml:lang="en-US">Property, plant and equipment by operating lease status [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_LeasesIAS17Member" xlink:label="sbs_LeasesIAS17Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LeasesIAS17Member" xlink:to="sbs_LeasesIAS17Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_LeasesIAS17Member_lbl" xml:lang="en-US">Leases [IAS17] [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:label="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:to="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis_lbl" xml:lang="en-US">Classes of intangible assets and goodwill [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ProgramContractCommitmentsMember" xlink:label="sbs_ProgramContractCommitmentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProgramContractCommitmentsMember" xlink:to="sbs_ProgramContractCommitmentsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ProgramContractCommitmentsMember_lbl" xml:lang="en-US">Program contracts - commitments [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AgreementsEquityValuesMember" xlink:label="sbs_AgreementsEquityValuesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AgreementsEquityValuesMember" xlink:to="sbs_AgreementsEquityValuesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AgreementsEquityValuesMember_lbl" xml:lang="en-US">Concession agreements - equity value [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AgreementsEconomicValueMember" xlink:label="sbs_AgreementsEconomicValueMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AgreementsEconomicValueMember" xlink:to="sbs_AgreementsEconomicValueMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AgreementsEconomicValueMember_lbl" xml:lang="en-US">Concession agreements - economic value [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ProgramContractsesMember" xlink:label="sbs_ProgramContractsesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProgramContractsesMember" xlink:to="sbs_ProgramContractsesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ProgramContractsesMember_lbl" xml:lang="en-US">Program contracts [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ServiceContractsCommitmentsMember" xlink:label="sbs_ServiceContractsCommitmentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ServiceContractsCommitmentsMember" xlink:to="sbs_ServiceContractsCommitmentsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ServiceContractsCommitmentsMember_lbl" xml:lang="en-US">Services contracts - Sao Paulo [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SoftwareLicensesMember" xlink:label="sbs_SoftwareLicensesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SoftwareLicensesMember" xlink:to="sbs_SoftwareLicensesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SoftwareLicensesMember_lbl" xml:lang="en-US">Software license of use [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_RightOfUsesMember" xlink:label="sbs_RightOfUsesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RightOfUsesMember" xlink:to="sbs_RightOfUsesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_RightOfUsesMember_lbl" xml:lang="en-US">Right of use [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AgreementsEquityValueMember" xlink:label="sbs_AgreementsEquityValueMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AgreementsEquityValueMember" xlink:to="sbs_AgreementsEquityValueMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_AgreementsEquityValueMember_lbl" xml:lang="en-US">Concession agreements - equity value [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ProgramContractsMember" xlink:label="sbs_ProgramContractsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProgramContractsMember" xlink:to="sbs_ProgramContractsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_ProgramContractsMember_lbl" xml:lang="en-US">Program contracts [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ProgramContractsCommitmentsMember" xlink:label="sbs_ProgramContractsCommitmentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProgramContractsCommitmentsMember" xlink:to="sbs_ProgramContractsCommitmentsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_ProgramContractsCommitmentsMember_lbl" xml:lang="en-US">Program contracts - commitments [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SoftwareLicenseMember" xlink:label="sbs_SoftwareLicenseMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SoftwareLicenseMember" xlink:to="sbs_SoftwareLicenseMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SoftwareLicenseMember_lbl" xml:lang="en-US">Software license [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_RightOfUseOtherAssetsMember" xlink:label="sbs_RightOfUseOtherAssetsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RightOfUseOtherAssetsMember" xlink:to="sbs_RightOfUseOtherAssetsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_RightOfUseOtherAssetsMember_lbl" xml:lang="en-US">Right of use - other assets [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AltoTieteMember" xlink:label="sbs_AltoTieteMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AltoTieteMember" xlink:to="sbs_AltoTieteMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AltoTieteMember_lbl" xml:lang="en-US">Alto Tiete [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SaoLourencoMember" xlink:label="sbs_SaoLourencoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SaoLourencoMember" xlink:to="sbs_SaoLourencoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SaoLourencoMember_lbl" xml:lang="en-US">Sao Lourenco [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis_lbl" xml:lang="en-US">Classes of property, plant and equipment [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_LeasesRelatedToContractAssetMember" xlink:label="sbs_LeasesRelatedToContractAssetMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LeasesRelatedToContractAssetMember" xlink:to="sbs_LeasesRelatedToContractAssetMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_LeasesRelatedToContractAssetMember_lbl" xml:lang="en-US">Leases related to contract assets [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_LeasesRelatedToConcessionAgreementsAndProgramContractMember" xlink:label="sbs_LeasesRelatedToConcessionAgreementsAndProgramContractMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LeasesRelatedToConcessionAgreementsAndProgramContractMember" xlink:to="sbs_LeasesRelatedToConcessionAgreementsAndProgramContractMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_LeasesRelatedToConcessionAgreementsAndProgramContractMember_lbl" xml:lang="en-US">Leases related to concession agreements and program contracts [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_CostsMember" xlink:label="sbs_CostsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CostsMember" xlink:to="sbs_CostsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CostsMember_lbl" xml:lang="en-US">Cost [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AccumulatedAmortizationsMember" xlink:label="sbs_AccumulatedAmortizationsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AccumulatedAmortizationsMember" xlink:to="sbs_AccumulatedAmortizationsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AccumulatedAmortizationsMember_lbl" xml:lang="en-US">Accumulated amortization [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherAssetsMember" xlink:label="ifrs-full_OtherAssetsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherAssetsMember" xlink:to="ifrs-full_OtherAssetsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherAssetsMember_lbl" xml:lang="en-US">Other assets [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_VehiclesMember" xlink:label="ifrs-full_VehiclesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_VehiclesMember" xlink:to="ifrs-full_VehiclesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_VehiclesMember_lbl" xml:lang="en-US">Vehicles [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_PropertiesMember" xlink:label="sbs_PropertiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PropertiesMember" xlink:to="sbs_PropertiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PropertiesMember_lbl" xml:lang="en-US">Properties [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OfficeEquipmentMember" xlink:label="ifrs-full_OfficeEquipmentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OfficeEquipmentMember" xlink:to="ifrs-full_OfficeEquipmentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OfficeEquipmentMember_lbl" xml:lang="en-US">Equipment [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherPropertyPlantAndEquipmentMember" xlink:label="ifrs-full_OtherPropertyPlantAndEquipmentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherPropertyPlantAndEquipmentMember" xlink:to="ifrs-full_OtherPropertyPlantAndEquipmentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_OtherPropertyPlantAndEquipmentMember_lbl" xml:lang="en-US">Other [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AccumulatedAmortizationMember" xlink:label="sbs_AccumulatedAmortizationMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AccumulatedAmortizationMember" xlink:to="sbs_AccumulatedAmortizationMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_AccumulatedAmortizationMember_lbl" xml:lang="en-US">Accumulated amortization [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AltoTieteProductionSystemMember" xlink:label="sbs_AltoTieteProductionSystemMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AltoTieteProductionSystemMember" xlink:to="sbs_AltoTieteProductionSystemMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AltoTieteProductionSystemMember_lbl" xml:lang="en-US">Alto Tiete Production System [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SaoLourencoProductionSystemMember" xlink:label="sbs_SaoLourencoProductionSystemMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SaoLourencoProductionSystemMember" xlink:to="sbs_SaoLourencoProductionSystemMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SaoLourencoProductionSystemMember_lbl" xml:lang="en-US">Sao Lourenco Production System [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TypeOfAgreementAxis" xlink:label="sbs_TypeOfAgreementAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TypeOfAgreementAxis" xlink:to="sbs_TypeOfAgreementAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TypeOfAgreementAxis_lbl" xml:lang="en-US">Type of agreement [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ServicesAgreementMember" xlink:label="sbs_ServicesAgreementMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ServicesAgreementMember" xlink:to="sbs_ServicesAgreementMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ServicesAgreementMember_lbl" xml:lang="en-US">Services agreement [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_PerformanceAgreementsMember" xlink:label="sbs_PerformanceAgreementsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PerformanceAgreementsMember" xlink:to="sbs_PerformanceAgreementsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PerformanceAgreementsMember_lbl" xml:lang="en-US">Performance Agreements [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_LandMember" xlink:label="ifrs-full_LandMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LandMember" xlink:to="ifrs-full_LandMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LandMember_lbl" xml:lang="en-US">Land [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_BuildingsMember" xlink:label="ifrs-full_BuildingsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BuildingsMember" xlink:to="ifrs-full_BuildingsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BuildingsMember_lbl" xml:lang="en-US">Buildings [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TransportEquipmentsMember" xlink:label="sbs_TransportEquipmentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TransportEquipmentsMember" xlink:to="sbs_TransportEquipmentsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TransportEquipmentsMember_lbl" xml:lang="en-US">Transportation equipment [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_FixturesAndFittingsMember" xlink:label="ifrs-full_FixturesAndFittingsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FixturesAndFittingsMember" xlink:to="ifrs-full_FixturesAndFittingsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FixturesAndFittingsMember_lbl" xml:lang="en-US">Furniture and fixtures [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TerrenosMember" xlink:label="sbs_TerrenosMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TerrenosMember" xlink:to="sbs_TerrenosMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_TerrenosMember_lbl" xml:lang="en-US">Land [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_EdificacoesMember" xlink:label="sbs_EdificacoesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EdificacoesMember" xlink:to="sbs_EdificacoesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_EdificacoesMember_lbl" xml:lang="en-US">Buildings [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_EquipamentosMember" xlink:label="sbs_EquipamentosMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EquipamentosMember" xlink:to="sbs_EquipamentosMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_EquipamentosMember_lbl" xml:lang="en-US">Equipment [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_EquipamentosDeTransporteMember" xlink:label="sbs_EquipamentosDeTransporteMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EquipamentosDeTransporteMember" xlink:to="sbs_EquipamentosDeTransporteMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_EquipamentosDeTransporteMember_lbl" xml:lang="en-US">Transportation equipment [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_MoveisEUtensiliosMember" xlink:label="sbs_MoveisEUtensiliosMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_MoveisEUtensiliosMember" xlink:to="sbs_MoveisEUtensiliosMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_MoveisEUtensiliosMember_lbl" xml:lang="en-US">Furniture and fixtures [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_OutrosMember" xlink:label="sbs_OutrosMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OutrosMember" xlink:to="sbs_OutrosMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_OutrosMember_lbl" xml:lang="en-US">Other [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_LocalCurrencyMember" xlink:label="sbs_LocalCurrencyMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LocalCurrencyMember" xlink:to="sbs_LocalCurrencyMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_LocalCurrencyMember_lbl" xml:lang="en-US">Local currency [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_BorrowingsByNameAxis" xlink:label="ifrs-full_BorrowingsByNameAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingsByNameAxis" xlink:to="ifrs-full_BorrowingsByNameAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BorrowingsByNameAxis_lbl" xml:lang="en-US">Borrowings by name [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TenthIssueDebenturesMember" xlink:label="sbs_TenthIssueDebenturesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TenthIssueDebenturesMember" xlink:to="sbs_TenthIssueDebenturesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TenthIssueDebenturesMember_lbl" xml:lang="en-US">10th issue debentures [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TwelfthMember" xlink:label="sbs_TwelfthMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwelfthMember" xlink:to="sbs_TwelfthMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TwelfthMember_lbl" xml:lang="en-US">12th issue debentures [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_FourteenthIssueDebenturesMember" xlink:label="sbs_FourteenthIssueDebenturesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FourteenthIssueDebenturesMember" xlink:to="sbs_FourteenthIssueDebenturesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_FourteenthIssueDebenturesMember_lbl" xml:lang="en-US">14th issue debentures [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SeventeenthIssueDebenturesMember" xlink:label="sbs_SeventeenthIssueDebenturesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SeventeenthIssueDebenturesMember" xlink:to="sbs_SeventeenthIssueDebenturesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SeventeenthIssueDebenturesMember_lbl" xml:lang="en-US">17th issue debentures [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_EighteenthIssueDebenturesMember" xlink:label="sbs_EighteenthIssueDebenturesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EighteenthIssueDebenturesMember" xlink:to="sbs_EighteenthIssueDebenturesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_EighteenthIssueDebenturesMember_lbl" xml:lang="en-US">18th issue debentures [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TwentyFirstIssueDebenturesMember" xlink:label="sbs_TwentyFirstIssueDebenturesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentyFirstIssueDebenturesMember" xlink:to="sbs_TwentyFirstIssueDebenturesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TwentyFirstIssueDebenturesMember_lbl" xml:lang="en-US">21st issue debentures [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TwentySecondIssueDebenturesMember" xlink:label="sbs_TwentySecondIssueDebenturesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentySecondIssueDebenturesMember" xlink:to="sbs_TwentySecondIssueDebenturesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TwentySecondIssueDebenturesMember_lbl" xml:lang="en-US">22nd issue debentures [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TwentyThirdIssueDebenturesMember" xlink:label="sbs_TwentyThirdIssueDebenturesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentyThirdIssueDebenturesMember" xlink:to="sbs_TwentyThirdIssueDebenturesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TwentyThirdIssueDebenturesMember_lbl" xml:lang="en-US">23rd issue debentures [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TwentyFourthIssueDebenturesMember" xlink:label="sbs_TwentyFourthIssueDebenturesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentyFourthIssueDebenturesMember" xlink:to="sbs_TwentyFourthIssueDebenturesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TwentyFourthIssueDebenturesMember_lbl" xml:lang="en-US">24th issue debentures [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TwentyFifthIssueDebenturesMember" xlink:label="sbs_TwentyFifthIssueDebenturesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentyFifthIssueDebenturesMember" xlink:to="sbs_TwentyFifthIssueDebenturesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TwentyFifthIssueDebenturesMember_lbl" xml:lang="en-US">25th issue debentures [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TwentySixIssueDebenturesMember" xlink:label="sbs_TwentySixIssueDebenturesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentySixIssueDebenturesMember" xlink:to="sbs_TwentySixIssueDebenturesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TwentySixIssueDebenturesMember_lbl" xml:lang="en-US">26th issue debentures [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TwentySevenIssueDebenturesMember" xlink:label="sbs_TwentySevenIssueDebenturesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentySevenIssueDebenturesMember" xlink:to="sbs_TwentySevenIssueDebenturesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TwentySevenIssueDebenturesMember_lbl" xml:lang="en-US">27th issue debentures [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BrazilianFederalSavingsBankMember" xlink:label="sbs_BrazilianFederalSavingsBankMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BrazilianFederalSavingsBankMember" xlink:to="sbs_BrazilianFederalSavingsBankMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BrazilianFederalSavingsBankMember_lbl" xml:lang="en-US">Brazilian federal savings bank [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BrazilianDevelopmentBankBNDESPACMember" xlink:label="sbs_BrazilianDevelopmentBankBNDESPACMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BrazilianDevelopmentBankBNDESPACMember" xlink:to="sbs_BrazilianDevelopmentBankBNDESPACMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BrazilianDevelopmentBankBNDESPACMember_lbl" xml:lang="en-US">Brazilian Development Bank - BNDES PAC [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BrazilianDevelopmentBankBNDESPACII9751Member" xlink:label="sbs_BrazilianDevelopmentBankBNDESPACII9751Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BrazilianDevelopmentBankBNDESPACII9751Member" xlink:to="sbs_BrazilianDevelopmentBankBNDESPACII9751Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BrazilianDevelopmentBankBNDESPACII9751Member_lbl" xml:lang="en-US">Brazilian Development Bank - BNDES PAC II 9751 [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BrazilianDevelopmentBankBNDESPACII9752Member" xlink:label="sbs_BrazilianDevelopmentBankBNDESPACII9752Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BrazilianDevelopmentBankBNDESPACII9752Member" xlink:to="sbs_BrazilianDevelopmentBankBNDESPACII9752Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BrazilianDevelopmentBankBNDESPACII9752Member_lbl" xml:lang="en-US">Brazilian Development Bank - BNDES PAC II 9752 [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BrazilianDevelopmentBankBNDESONDALIMPAMember" xlink:label="sbs_BrazilianDevelopmentBankBNDESONDALIMPAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BrazilianDevelopmentBankBNDESONDALIMPAMember" xlink:to="sbs_BrazilianDevelopmentBankBNDESONDALIMPAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BrazilianDevelopmentBankBNDESONDALIMPAMember_lbl" xml:lang="en-US">Brazilian Development Bank - BNDES ONDA LIMPA [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BrazilianDevelopmentBankBNDESTIETEIIIMember" xlink:label="sbs_BrazilianDevelopmentBankBNDESTIETEIIIMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BrazilianDevelopmentBankBNDESTIETEIIIMember" xlink:to="sbs_BrazilianDevelopmentBankBNDESTIETEIIIMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BrazilianDevelopmentBankBNDESTIETEIIIMember_lbl" xml:lang="en-US">Brazilian Development Bank - BNDES TIETE III [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BrazilianDevelopmentBankBNDES2015Member" xlink:label="sbs_BrazilianDevelopmentBankBNDES2015Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BrazilianDevelopmentBankBNDES2015Member" xlink:to="sbs_BrazilianDevelopmentBankBNDES2015Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BrazilianDevelopmentBankBNDES2015Member_lbl" xml:lang="en-US">Brazilian Development Bank - BNDES 2015 [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BrazilianDevelopmentBankBNDES2014Member" xlink:label="sbs_BrazilianDevelopmentBankBNDES2014Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BrazilianDevelopmentBankBNDES2014Member" xlink:to="sbs_BrazilianDevelopmentBankBNDES2014Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BrazilianDevelopmentBankBNDES2014Member_lbl" xml:lang="en-US">Brazilian Development Bank - BNDES 2014 [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_LeasesConcessionAgreementsProgramContractsAndContractAssetsMember" xlink:label="sbs_LeasesConcessionAgreementsProgramContractsAndContractAssetsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LeasesConcessionAgreementsProgramContractsAndContractAssetsMember" xlink:to="sbs_LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_lbl" xml:lang="en-US">Leases (Concession Agreements, Program Contracts and Contract Assets) [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_LeasesOthersMember" xlink:label="sbs_LeasesOthersMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LeasesOthersMember" xlink:to="sbs_LeasesOthersMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_LeasesOthersMember_lbl" xml:lang="en-US">Leases (Others) [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_InterestAndChargesMember" xlink:label="sbs_InterestAndChargesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestAndChargesMember" xlink:to="sbs_InterestAndChargesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_InterestAndChargesMember_lbl" xml:lang="en-US">Interest and charges [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_InterAmericanDevelopmentBankBID1212Member" xlink:label="sbs_InterAmericanDevelopmentBankBID1212Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterAmericanDevelopmentBankBID1212Member" xlink:to="sbs_InterAmericanDevelopmentBankBID1212Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterAmericanDevelopmentBankBID1212Member_lbl" xml:lang="en-US">Inter-American Development Bank - BID 1212 [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_InterAmericanDevelopmentBankBID2202Member" xlink:label="sbs_InterAmericanDevelopmentBankBID2202Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterAmericanDevelopmentBankBID2202Member" xlink:to="sbs_InterAmericanDevelopmentBankBID2202Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterAmericanDevelopmentBankBID2202Member_lbl" xml:lang="en-US">Inter-American Development Bank - BID 2202 [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_InternationalBankOfReconstructionAndDevelopmentBIRDMember" xlink:label="sbs_InternationalBankOfReconstructionAndDevelopmentBIRDMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InternationalBankOfReconstructionAndDevelopmentBIRDMember" xlink:to="sbs_InternationalBankOfReconstructionAndDevelopmentBIRDMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InternationalBankOfReconstructionAndDevelopmentBIRDMember_lbl" xml:lang="en-US">International Bank of Reconstruction and Development -BIRDs 7662 e 8906 [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_DeutscheBankMember" xlink:label="sbs_DeutscheBankMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DeutscheBankMember" xlink:to="sbs_DeutscheBankMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DeutscheBankMember_lbl" xml:lang="en-US">Deutsche Bank [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_EurobondsMember" xlink:label="sbs_EurobondsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EurobondsMember" xlink:to="sbs_EurobondsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_EurobondsMember_lbl" xml:lang="en-US">Eurobonds [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_JICA15Member" xlink:label="sbs_JICA15Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_JICA15Member" xlink:to="sbs_JICA15Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_JICA15Member_lbl" xml:lang="en-US">JICA 15 [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_JICA18Member" xlink:label="sbs_JICA18Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_JICA18Member" xlink:to="sbs_JICA18Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_JICA18Member_lbl" xml:lang="en-US">JICA 18 [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_JICA17Member" xlink:label="sbs_JICA17Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_JICA17Member" xlink:to="sbs_JICA17Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_JICA17Member_lbl" xml:lang="en-US">JICA 17 [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_JICA19Member" xlink:label="sbs_JICA19Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_JICA19Member" xlink:to="sbs_JICA19Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_JICA19Member_lbl" xml:lang="en-US">JICA 19 [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BID1983ABMember" xlink:label="sbs_BID1983ABMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BID1983ABMember" xlink:to="sbs_BID1983ABMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BID1983ABMember_lbl" xml:lang="en-US">BID 1983AB [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_InterAmericanDevelopmentBankBIDINVESTMember" xlink:label="sbs_InterAmericanDevelopmentBankBIDINVESTMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterAmericanDevelopmentBankBIDINVESTMember" xlink:to="sbs_InterAmericanDevelopmentBankBIDINVESTMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterAmericanDevelopmentBankBIDINVESTMember_lbl" xml:lang="en-US">Inter-American Development Bank - BID INVEST [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_InterAmericanDevelopmentBankBID4623Member" xlink:label="sbs_InterAmericanDevelopmentBankBID4623Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterAmericanDevelopmentBankBID4623Member" xlink:to="sbs_InterAmericanDevelopmentBankBID4623Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterAmericanDevelopmentBankBID4623Member_lbl" xml:lang="en-US">Inter-American Development Bank - BID 4623 [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_InternationalBankForReconstructionAndDevelopmentBIRDMember" xlink:label="sbs_InternationalBankForReconstructionAndDevelopmentBIRDMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InternationalBankForReconstructionAndDevelopmentBIRDMember" xlink:to="sbs_InternationalBankForReconstructionAndDevelopmentBIRDMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InternationalBankForReconstructionAndDevelopmentBIRDMember_lbl" xml:lang="en-US">International Bank for Reconstruction and Development - BIRD [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TwentySixthIssueDebenturesMember" xlink:label="sbs_TwentySixthIssueDebenturesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentySixthIssueDebenturesMember" xlink:to="sbs_TwentySixthIssueDebenturesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_TwentySixthIssueDebenturesMember_lbl" xml:lang="en-US">26th issue debentures [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TwentySeventhIssueDebenturesMember" xlink:label="sbs_TwentySeventhIssueDebenturesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentySeventhIssueDebenturesMember" xlink:to="sbs_TwentySeventhIssueDebenturesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_TwentySeventhIssueDebenturesMember_lbl" xml:lang="en-US">27th issue debentures [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_DebenturesMember" xlink:label="sbs_DebenturesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DebenturesMember" xlink:to="sbs_DebenturesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DebenturesMember_lbl" xml:lang="en-US">Debentures [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BNDESMember" xlink:label="sbs_BNDESMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BNDESMember" xlink:to="sbs_BNDESMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BNDESMember_lbl" xml:lang="en-US">BNDES [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BIDINVESTMember" xlink:label="sbs_BIDINVESTMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BIDINVESTMember" xlink:to="sbs_BIDINVESTMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BIDINVESTMember_lbl" xml:lang="en-US">BID INVEST [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BID2202Member" xlink:label="sbs_BID2202Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BID2202Member" xlink:to="sbs_BID2202Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BID2202Member_lbl" xml:lang="en-US">BID 2202 [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_OtherBorrowingsMember" xlink:label="sbs_OtherBorrowingsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherBorrowingsMember" xlink:to="sbs_OtherBorrowingsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherBorrowingsMember_lbl" xml:lang="en-US">Other borrowings [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BorrowingsInterestAndChargesMember" xlink:label="sbs_BorrowingsInterestAndChargesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingsInterestAndChargesMember" xlink:to="sbs_BorrowingsInterestAndChargesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BorrowingsInterestAndChargesMember_lbl" xml:lang="en-US">Borrowings interest and charges [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BIDMember" xlink:label="sbs_BIDMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BIDMember" xlink:to="sbs_BIDMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BIDMember_lbl" xml:lang="en-US">BID [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BIRDMember" xlink:label="sbs_BIRDMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BIRDMember" xlink:to="sbs_BIRDMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BIRDMember_lbl" xml:lang="en-US">BIRD [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_JICAMember" xlink:label="sbs_JICAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_JICAMember" xlink:to="sbs_JICAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_JICAMember_lbl" xml:lang="en-US">JICA [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TwentyFifthIssueDebenturesSeriesOneMember" xlink:label="sbs_TwentyFifthIssueDebenturesSeriesOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentyFifthIssueDebenturesSeriesOneMember" xlink:to="sbs_TwentyFifthIssueDebenturesSeriesOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TwentyFifthIssueDebenturesSeriesOneMember_lbl" xml:lang="en-US">25th issue debentures - Single Series [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TwentySixthIssueDebenturesSeriesOneMember" xlink:label="sbs_TwentySixthIssueDebenturesSeriesOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentySixthIssueDebenturesSeriesOneMember" xlink:to="sbs_TwentySixthIssueDebenturesSeriesOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TwentySixthIssueDebenturesSeriesOneMember_lbl" xml:lang="en-US">26th issue debentures - Series 1 [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TwentySixthIssueDebenturesSeriesTwoMember" xlink:label="sbs_TwentySixthIssueDebenturesSeriesTwoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentySixthIssueDebenturesSeriesTwoMember" xlink:to="sbs_TwentySixthIssueDebenturesSeriesTwoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TwentySixthIssueDebenturesSeriesTwoMember_lbl" xml:lang="en-US">26th issue debentures - Series 2 [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TwentySeventhIssueDebenturesSeriesOneMember" xlink:label="sbs_TwentySeventhIssueDebenturesSeriesOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentySeventhIssueDebenturesSeriesOneMember" xlink:to="sbs_TwentySeventhIssueDebenturesSeriesOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TwentySeventhIssueDebenturesSeriesOneMember_lbl" xml:lang="en-US">27th issue debentures - Series 1 [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TwentySeventhIssueDebenturesSeriesTwoMember" xlink:label="sbs_TwentySeventhIssueDebenturesSeriesTwoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentySeventhIssueDebenturesSeriesTwoMember" xlink:to="sbs_TwentySeventhIssueDebenturesSeriesTwoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TwentySeventhIssueDebenturesSeriesTwoMember_lbl" xml:lang="en-US">27th issue debentures - Series 2 [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TwentySeventhIssueDebenturesSeriesThreeMember" xlink:label="sbs_TwentySeventhIssueDebenturesSeriesThreeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentySeventhIssueDebenturesSeriesThreeMember" xlink:to="sbs_TwentySeventhIssueDebenturesSeriesThreeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TwentySeventhIssueDebenturesSeriesThreeMember_lbl" xml:lang="en-US">27th issue debentures - Series 3 [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BIDTrancheMediumTermMember" xlink:label="sbs_BIDTrancheMediumTermMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BIDTrancheMediumTermMember" xlink:to="sbs_BIDTrancheMediumTermMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BIDTrancheMediumTermMember_lbl" xml:lang="en-US">BID - Tranche - Medium Term [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BIDTrancheLongTermMember" xlink:label="sbs_BIDTrancheLongTermMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BIDTrancheLongTermMember" xlink:to="sbs_BIDTrancheLongTermMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BIDTrancheLongTermMember_lbl" xml:lang="en-US">BID - Tranche - Long Term [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AdjustedEBITDAAdjustedFinancialExpensesMember" xlink:label="sbs_AdjustedEBITDAAdjustedFinancialExpensesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdjustedEBITDAAdjustedFinancialExpensesMember" xlink:to="sbs_AdjustedEBITDAAdjustedFinancialExpensesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AdjustedEBITDAAdjustedFinancialExpensesMember_lbl" xml:lang="en-US">Adjusted EBITDA / adjusted financial expenses [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AdjustedNetDebtAdjustedEBITDAMember" xlink:label="sbs_AdjustedNetDebtAdjustedEBITDAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdjustedNetDebtAdjustedEBITDAMember" xlink:to="sbs_AdjustedNetDebtAdjustedEBITDAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AdjustedNetDebtAdjustedEBITDAMember_lbl" xml:lang="en-US">Adjusted net debt / adjusted EBITDA [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AdjustedTotalDebtAdjustedEBITDAMember" xlink:label="sbs_AdjustedTotalDebtAdjustedEBITDAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdjustedTotalDebtAdjustedEBITDAMember" xlink:to="sbs_AdjustedTotalDebtAdjustedEBITDAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AdjustedTotalDebtAdjustedEBITDAMember_lbl" xml:lang="en-US">Adjusted total debt / adjusted EBITDA [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_OtherOnerousDebtAdjustedEBITDAMember" xlink:label="sbs_OtherOnerousDebtAdjustedEBITDAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherOnerousDebtAdjustedEBITDAMember" xlink:to="sbs_OtherOnerousDebtAdjustedEBITDAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherOnerousDebtAdjustedEBITDAMember_lbl" xml:lang="en-US">Other onerous debt / adjusted EBITDA [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AdjustedCurrentRatioMember" xlink:label="sbs_AdjustedCurrentRatioMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdjustedCurrentRatioMember" xlink:to="sbs_AdjustedCurrentRatioMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AdjustedCurrentRatioMember_lbl" xml:lang="en-US">Adjusted current ratio [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_EBITDAPaidFinancialExpensesMember" xlink:label="sbs_EBITDAPaidFinancialExpensesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EBITDAPaidFinancialExpensesMember" xlink:to="sbs_EBITDAPaidFinancialExpensesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_EBITDAPaidFinancialExpensesMember_lbl" xml:lang="en-US">EBITDA / paid financial expenses [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_NetDebtAdjustedEBITDAMember" xlink:label="sbs_NetDebtAdjustedEBITDAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_NetDebtAdjustedEBITDAMember" xlink:to="sbs_NetDebtAdjustedEBITDAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_NetDebtAdjustedEBITDAMember_lbl" xml:lang="en-US">Net debt / adjusted EBITDA [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BrazilianDevelopmentsBankBNDESMember" xlink:label="sbs_BrazilianDevelopmentsBankBNDESMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BrazilianDevelopmentsBankBNDESMember" xlink:to="sbs_BrazilianDevelopmentsBankBNDESMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BrazilianDevelopmentsBankBNDESMember_lbl" xml:lang="en-US">Brazilian development bank - BNDES [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_JapanInternationalCooperationAgencysMember" xlink:label="sbs_JapanInternationalCooperationAgencysMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_JapanInternationalCooperationAgencysMember" xlink:to="sbs_JapanInternationalCooperationAgencysMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_JapanInternationalCooperationAgencysMember_lbl" xml:lang="en-US">Japan international cooperation agency - JICA [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_InterAmericanDevelopmentBankBIDMember" xlink:label="sbs_InterAmericanDevelopmentBankBIDMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterAmericanDevelopmentBankBIDMember" xlink:to="sbs_InterAmericanDevelopmentBankBIDMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterAmericanDevelopmentBankBIDMember_lbl" xml:lang="en-US">Inter-American Development Bank - BID [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_InternationalBankForReconstructionAndDevelopmenstMember" xlink:label="sbs_InternationalBankForReconstructionAndDevelopmenstMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InternationalBankForReconstructionAndDevelopmenstMember" xlink:to="sbs_InternationalBankForReconstructionAndDevelopmenstMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InternationalBankForReconstructionAndDevelopmenstMember_lbl" xml:lang="en-US">International bank for reconstruction and development - IBRD [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_Others1Member" xlink:label="sbs_Others1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_Others1Member" xlink:to="sbs_Others1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_Others1Member_lbl" xml:lang="en-US">Other [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SeventeenIssueDebenturesSeriesSecondMember" xlink:label="sbs_SeventeenIssueDebenturesSeriesSecondMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SeventeenIssueDebenturesSeriesSecondMember" xlink:to="sbs_SeventeenIssueDebenturesSeriesSecondMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SeventeenIssueDebenturesSeriesSecondMember_lbl" xml:lang="en-US">17th issue debentures - series 2 [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TwentyFifthDebenturesMember" xlink:label="sbs_TwentyFifthDebenturesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentyFifthDebenturesMember" xlink:to="sbs_TwentyFifthDebenturesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_TwentyFifthDebenturesMember_lbl" xml:lang="en-US">25th issue debentures [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TwentySixthDebenturesMember" xlink:label="sbs_TwentySixthDebenturesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentySixthDebenturesMember" xlink:to="sbs_TwentySixthDebenturesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_TwentySixthDebenturesMember_lbl" xml:lang="en-US">26th issue debentures [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TwentySevenDebenturesMember" xlink:label="sbs_TwentySevenDebenturesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentySevenDebenturesMember" xlink:to="sbs_TwentySevenDebenturesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_TwentySevenDebenturesMember_lbl" xml:lang="en-US">27th issue debentures [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BID2202ContractMember" xlink:label="sbs_BID2202ContractMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BID2202ContractMember" xlink:to="sbs_BID2202ContractMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BID2202ContractMember_lbl" xml:lang="en-US">BID 2202 contract [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:label="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:to="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis_lbl" xml:lang="en-US">Temporary difference, unused tax losses and unused tax credits [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_IncomeTaxAndSocialsContributionMember" xlink:label="sbs_IncomeTaxAndSocialsContributionMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IncomeTaxAndSocialsContributionMember" xlink:to="sbs_IncomeTaxAndSocialsContributionMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IncomeTaxAndSocialsContributionMember_lbl" xml:lang="en-US">Income tax and social contribution [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_OtherFederalTaxesMember" xlink:label="sbs_OtherFederalTaxesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherFederalTaxesMember" xlink:to="sbs_OtherFederalTaxesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherFederalTaxesMember_lbl" xml:lang="en-US">Other federal taxes [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_WithholdingsIncomeTaxMember" xlink:label="sbs_WithholdingsIncomeTaxMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_WithholdingsIncomeTaxMember" xlink:to="sbs_WithholdingsIncomeTaxMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_WithholdingsIncomeTaxMember_lbl" xml:lang="en-US">Withholding income tax (IRRF) on financial investments [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_IRRFWithholdingIncomeTaxOnFinancialsInvestmentsMember" xlink:label="sbs_IRRFWithholdingIncomeTaxOnFinancialsInvestmentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IRRFWithholdingIncomeTaxOnFinancialsInvestmentsMember" xlink:to="sbs_IRRFWithholdingIncomeTaxOnFinancialsInvestmentsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IRRFWithholdingIncomeTaxOnFinancialsInvestmentsMember_lbl" xml:lang="en-US">IRRF (Withholding income tax) [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SocialSecuritysContributionMember" xlink:label="sbs_SocialSecuritysContributionMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SocialSecuritysContributionMember" xlink:to="sbs_SocialSecuritysContributionMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SocialSecuritysContributionMember_lbl" xml:lang="en-US">INSS (Social Security contribution) [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_COFINSAndPasepMember" xlink:label="sbs_COFINSAndPasepMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_COFINSAndPasepMember" xlink:to="sbs_COFINSAndPasepMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_COFINSAndPasepMember_lbl" xml:lang="en-US">Cofins and Pasep [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_OtherTaxPayablesMember" xlink:label="sbs_OtherTaxPayablesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherTaxPayablesMember" xlink:to="sbs_OtherTaxPayablesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherTaxPayablesMember_lbl" xml:lang="en-US">Other tax payable [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_IncomeTaxAndSocialContributionMember" xlink:label="sbs_IncomeTaxAndSocialContributionMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IncomeTaxAndSocialContributionMember" xlink:to="sbs_IncomeTaxAndSocialContributionMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_IncomeTaxAndSocialContributionMember_lbl" xml:lang="en-US">Income tax and social contribution [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_TemporaryDifferenceMember" xlink:label="ifrs-full_TemporaryDifferenceMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TemporaryDifferenceMember" xlink:to="ifrs-full_TemporaryDifferenceMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TemporaryDifferenceMember_lbl" xml:lang="en-US">Temporary difference on concession of intangible asset [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_CapitalizationBorrowingCostsMember" xlink:label="sbs_CapitalizationBorrowingCostsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CapitalizationBorrowingCostsMember" xlink:to="sbs_CapitalizationBorrowingCostsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CapitalizationBorrowingCostsMember_lbl" xml:lang="en-US">Capitalization of borrowing costs [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ProfitOnSupplyGovernmentEntitiesMember" xlink:label="sbs_ProfitOnSupplyGovernmentEntitiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProfitOnSupplyGovernmentEntitiesMember" xlink:to="sbs_ProfitOnSupplyGovernmentEntitiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ProfitOnSupplyGovernmentEntitiesMember_lbl" xml:lang="en-US">Profit on supply to governmental entities [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ActuarialGainLossG1Member" xlink:label="sbs_ActuarialGainLossG1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ActuarialGainLossG1Member" xlink:to="sbs_ActuarialGainLossG1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ActuarialGainLossG1Member_lbl" xml:lang="en-US">Actuarial gain/loss - G1 Plan [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ConstructionMarginMember" xlink:label="sbs_ConstructionMarginMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ConstructionMarginMember" xlink:to="sbs_ConstructionMarginMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ConstructionMarginMember_lbl" xml:lang="en-US">Construction margin [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BorrowingCostsMember" xlink:label="sbs_BorrowingCostsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingCostsMember" xlink:to="sbs_BorrowingCostsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BorrowingCostsMember_lbl" xml:lang="en-US">Borrowing costs [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TaxProvisionsMember" xlink:label="sbs_TaxProvisionsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TaxProvisionsMember" xlink:to="sbs_TaxProvisionsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TaxProvisionsMember_lbl" xml:lang="en-US">Provisions [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_PensionObligationsG1Member" xlink:label="sbs_PensionObligationsG1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PensionObligationsG1Member" xlink:to="sbs_PensionObligationsG1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PensionObligationsG1Member_lbl" xml:lang="en-US">Pension obligations - G1 [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_DonationsMember" xlink:label="sbs_DonationsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DonationsMember" xlink:to="sbs_DonationsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DonationsMember_lbl" xml:lang="en-US">Donations of underlying asset on concession agreements [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_CreditLossesMember" xlink:label="sbs_CreditLossesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CreditLossesMember" xlink:to="sbs_CreditLossesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CreditLossesMember_lbl" xml:lang="en-US">Credit losses [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_DeferredTaxesOtherMember" xlink:label="sbs_DeferredTaxesOtherMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DeferredTaxesOtherMember" xlink:to="sbs_DeferredTaxesOtherMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DeferredTaxesOtherMember_lbl" xml:lang="en-US">Deferred taxes other [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_RealizedWithin12MonthsMember" xlink:label="sbs_RealizedWithin12MonthsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RealizedWithin12MonthsMember" xlink:to="sbs_RealizedWithin12MonthsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_RealizedWithin12MonthsMember_lbl" xml:lang="en-US">To be realized within 12 months [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_RealizedAfter1YearMember" xlink:label="sbs_RealizedAfter1YearMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RealizedAfter1YearMember" xlink:to="sbs_RealizedAfter1YearMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_RealizedAfter1YearMember_lbl" xml:lang="en-US">to be realized after one year [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ClassesOfProvisionsAxis" xlink:label="ifrs-full_ClassesOfProvisionsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfProvisionsAxis" xlink:to="ifrs-full_ClassesOfProvisionsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfProvisionsAxis_lbl" xml:lang="en-US">Classes of other provisions [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_CustomerClaimMember" xlink:label="sbs_CustomerClaimMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CustomerClaimMember" xlink:to="sbs_CustomerClaimMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CustomerClaimMember_lbl" xml:lang="en-US">Customer claims [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SupplierClaimMember" xlink:label="sbs_SupplierClaimMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SupplierClaimMember" xlink:to="sbs_SupplierClaimMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SupplierClaimMember_lbl" xml:lang="en-US">Supplier claims [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_OtherCivilClaimMember" xlink:label="sbs_OtherCivilClaimMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherCivilClaimMember" xlink:to="sbs_OtherCivilClaimMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherCivilClaimMember_lbl" xml:lang="en-US">Other civil claims [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TaxClaimMember" xlink:label="sbs_TaxClaimMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TaxClaimMember" xlink:to="sbs_TaxClaimMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TaxClaimMember_lbl" xml:lang="en-US">Tax claims [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_LaborClaimMember" xlink:label="sbs_LaborClaimMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LaborClaimMember" xlink:to="sbs_LaborClaimMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_LaborClaimMember_lbl" xml:lang="en-US">Labor claims [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_EnvironmentalClaimMember" xlink:label="sbs_EnvironmentalClaimMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EnvironmentalClaimMember" xlink:to="sbs_EnvironmentalClaimMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_EnvironmentalClaimMember_lbl" xml:lang="en-US">Environmental claims [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_CurrentProvisionMember" xlink:label="sbs_CurrentProvisionMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CurrentProvisionMember" xlink:to="sbs_CurrentProvisionMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CurrentProvisionMember_lbl" xml:lang="en-US">Current [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_NoncurrentProvisionMember" xlink:label="sbs_NoncurrentProvisionMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_NoncurrentProvisionMember" xlink:to="sbs_NoncurrentProvisionMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_NoncurrentProvisionMember_lbl" xml:lang="en-US">Noncurrent [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SubtotalClaimMember" xlink:label="sbs_SubtotalClaimMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SubtotalClaimMember" xlink:to="sbs_SubtotalClaimMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SubtotalClaimMember_lbl" xml:lang="en-US">Subtotal [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_EscrowDepositMember" xlink:label="sbs_EscrowDepositMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EscrowDepositMember" xlink:to="sbs_EscrowDepositMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_EscrowDepositMember_lbl" xml:lang="en-US">Escrow deposits [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DefinedBenefitPlansAxis" xlink:label="ifrs-full_DefinedBenefitPlansAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DefinedBenefitPlansAxis" xlink:to="ifrs-full_DefinedBenefitPlansAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DefinedBenefitPlansAxis_lbl" xml:lang="en-US">Defined benefit plans [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_G1PlanMember" xlink:label="sbs_G1PlanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_G1PlanMember" xlink:to="sbs_G1PlanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_G1PlanMember_lbl" xml:lang="en-US">G1 Plan [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_G0PlanMember" xlink:label="sbs_G0PlanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_G0PlanMember" xlink:to="sbs_G0PlanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_G0PlanMember_lbl" xml:lang="en-US">G0 plan [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SensitivityAnalysisAxis" xlink:label="sbs_SensitivityAnalysisAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SensitivityAnalysisAxis" xlink:to="sbs_SensitivityAnalysisAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SensitivityAnalysisAxis_lbl" xml:lang="en-US">Sensitivity analysis [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_DiscountRateMember" xlink:label="sbs_DiscountRateMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DiscountRateMember" xlink:to="sbs_DiscountRateMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DiscountRateMember_lbl" xml:lang="en-US">Discount rate [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ActuarialAssumptionsAxis" xlink:label="ifrs-full_ActuarialAssumptionsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialAssumptionsAxis" xlink:to="ifrs-full_ActuarialAssumptionsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ActuarialAssumptionsAxis_lbl" xml:lang="en-US">Actuarial assumptions [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_IncreaseOfOnePercentMember" xlink:label="sbs_IncreaseOfOnePercentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IncreaseOfOnePercentMember" xlink:to="sbs_IncreaseOfOnePercentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IncreaseOfOnePercentMember_lbl" xml:lang="en-US">Increase of 1.0% [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_DecreaseOfOnePercentMember" xlink:label="sbs_DecreaseOfOnePercentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DecreaseOfOnePercentMember" xlink:to="sbs_DecreaseOfOnePercentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DecreaseOfOnePercentMember_lbl" xml:lang="en-US">Decrease of 1.0% [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_LifeExpectationMember" xlink:label="sbs_LifeExpectationMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LifeExpectationMember" xlink:to="sbs_LifeExpectationMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_LifeExpectationMember_lbl" xml:lang="en-US">Life expectation [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_IncreaseOfOneYearMember" xlink:label="sbs_IncreaseOfOneYearMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IncreaseOfOneYearMember" xlink:to="sbs_IncreaseOfOneYearMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IncreaseOfOneYearMember_lbl" xml:lang="en-US">Increase of 1 year [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_DecreaseOfOneYearMember" xlink:label="sbs_DecreaseOfOneYearMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DecreaseOfOneYearMember" xlink:to="sbs_DecreaseOfOneYearMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DecreaseOfOneYearMember_lbl" xml:lang="en-US">Decrease of 1 year [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_WageIncreaseRateMember" xlink:label="sbs_WageIncreaseRateMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_WageIncreaseRateMember" xlink:to="sbs_WageIncreaseRateMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_WageIncreaseRateMember_lbl" xml:lang="en-US">Wage growth rate [member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_G0PlanMember" xlink:to="sbs_G0PlanMember_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_G0PlanMember_2_lbl" xml:lang="en-US">G0 Plan [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SabesprevMaisPlanMember" xlink:label="sbs_SabesprevMaisPlanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SabesprevMaisPlanMember" xlink:to="sbs_SabesprevMaisPlanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SabesprevMaisPlanMember_lbl" xml:lang="en-US">Sabesprev Mais Plan [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_VIVESTPlanMember" xlink:label="sbs_VIVESTPlanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_VIVESTPlanMember" xlink:to="sbs_VIVESTPlanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_VIVESTPlanMember_lbl" xml:lang="en-US">VIVEST Plan [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SabesprevMaisOneMember" xlink:label="sbs_SabesprevMaisOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SabesprevMaisOneMember" xlink:to="sbs_SabesprevMaisOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SabesprevMaisOneMember_lbl" xml:lang="en-US">Sabesprev mais [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ClassesOfEntitysOwnEquityInstrumentsAxis" xlink:label="ifrs-full_ClassesOfEntitysOwnEquityInstrumentsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfEntitysOwnEquityInstrumentsAxis" xlink:to="ifrs-full_ClassesOfEntitysOwnEquityInstrumentsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfEntitysOwnEquityInstrumentsAxis_lbl" xml:lang="en-US">Classes of entity's own equity instruments [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_StateDepartmentOfFinanceMember" xlink:label="sbs_StateDepartmentOfFinanceMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_StateDepartmentOfFinanceMember" xlink:to="sbs_StateDepartmentOfFinanceMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_StateDepartmentOfFinanceMember_lbl" xml:lang="en-US">State Department of Finance [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_OtherShareholdersInBrazilMember" xlink:label="sbs_OtherShareholdersInBrazilMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherShareholdersInBrazilMember" xlink:to="sbs_OtherShareholdersInBrazilMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherShareholdersInBrazilMember_lbl" xml:lang="en-US">Other shareholders - in Brazil [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_SegmentConsolidationItemsAxis" xlink:label="ifrs-full_SegmentConsolidationItemsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_SegmentConsolidationItemsAxis" xlink:to="ifrs-full_SegmentConsolidationItemsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_SegmentConsolidationItemsAxis_lbl" xml:lang="en-US">Segment consolidation items [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SanitationsMember" xlink:label="sbs_SanitationsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SanitationsMember" xlink:to="sbs_SanitationsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SanitationsMember_lbl" xml:lang="en-US">Sanitation [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ReconciliationsMember" xlink:label="sbs_ReconciliationsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ReconciliationsMember" xlink:to="sbs_ReconciliationsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ReconciliationsMember_lbl" xml:lang="en-US">Reconciliation to the financial statements [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_TypesOfInsuranceContractsAxis" xlink:label="ifrs-full_TypesOfInsuranceContractsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TypesOfInsuranceContractsAxis" xlink:to="ifrs-full_TypesOfInsuranceContractsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TypesOfInsuranceContractsAxis_lbl" xml:lang="en-US">Types of insurance contracts [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SpecifiedRiskMember" xlink:label="sbs_SpecifiedRiskMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SpecifiedRiskMember" xlink:to="sbs_SpecifiedRiskMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SpecifiedRiskMember_lbl" xml:lang="en-US">Specified risks - fire [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_EngineeringRiskMember" xlink:label="sbs_EngineeringRiskMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EngineeringRiskMember" xlink:to="sbs_EngineeringRiskMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_EngineeringRiskMember_lbl" xml:lang="en-US">Engineering risk [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_GuaranteeInsuranceEscrowDepositMember" xlink:label="sbs_GuaranteeInsuranceEscrowDepositMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_GuaranteeInsuranceEscrowDepositMember" xlink:to="sbs_GuaranteeInsuranceEscrowDepositMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_GuaranteeInsuranceEscrowDepositMember_lbl" xml:lang="en-US">Guarantee insurance for escrow deposit [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TraditionalGuaranteeInsurancesMember" xlink:label="sbs_TraditionalGuaranteeInsurancesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TraditionalGuaranteeInsurancesMember" xlink:to="sbs_TraditionalGuaranteeInsurancesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TraditionalGuaranteeInsurancesMember_lbl" xml:lang="en-US">Traditional guarantee insurance [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_CivilLiabilityDirectorsAndOfficersMember" xlink:label="sbs_CivilLiabilityDirectorsAndOfficersMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CivilLiabilityDirectorsAndOfficersMember" xlink:to="sbs_CivilLiabilityDirectorsAndOfficersMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CivilLiabilityDirectorsAndOfficersMember_lbl" xml:lang="en-US">Civil liability- d&amp;o (directors and officers) [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_CivilLiabilityWorkMember" xlink:label="sbs_CivilLiabilityWorkMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CivilLiabilityWorkMember" xlink:to="sbs_CivilLiabilityWorkMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CivilLiabilityWorkMember_lbl" xml:lang="en-US">Civil liability - works [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_DomesticAndInternationalTransportationaMember" xlink:label="sbs_DomesticAndInternationalTransportationaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DomesticAndInternationalTransportationaMember" xlink:to="sbs_DomesticAndInternationalTransportationaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DomesticAndInternationalTransportationaMember_lbl" xml:lang="en-US">Domestic and international transportation [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_CivilLiabilitysOperationsMember" xlink:label="sbs_CivilLiabilitysOperationsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CivilLiabilitysOperationsMember" xlink:to="sbs_CivilLiabilitysOperationsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CivilLiabilitysOperationsMember_lbl" xml:lang="en-US">Civil liability - operations [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_OtherInsuranceCoveragesMember" xlink:label="sbs_OtherInsuranceCoveragesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherInsuranceCoveragesMember" xlink:to="sbs_OtherInsuranceCoveragesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherInsuranceCoveragesMember_lbl" xml:lang="en-US">Other insurance coverage [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SanitationSaoPaoloMember" xlink:label="sbs_SanitationSaoPaoloMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SanitationSaoPaoloMember" xlink:to="sbs_SanitationSaoPaoloMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SanitationSaoPaoloMember_lbl" xml:lang="en-US">Metropolitan region of sao paulo [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_RegionalSystemMember" xlink:label="sbs_RegionalSystemMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RegionalSystemMember" xlink:to="sbs_RegionalSystemMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_RegionalSystemMember_lbl" xml:lang="en-US">Regional systems [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ExpensesByNatureAxis" xlink:label="sbs_ExpensesByNatureAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ExpensesByNatureAxis" xlink:to="sbs_ExpensesByNatureAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ExpensesByNatureAxis_lbl" xml:lang="en-US">Expenses by nature [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_DepreciationAndAmortizationMember" xlink:label="sbs_DepreciationAndAmortizationMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DepreciationAndAmortizationMember" xlink:to="sbs_DepreciationAndAmortizationMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DepreciationAndAmortizationMember_lbl" xml:lang="en-US">Depreciation and amortization [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TaxExpenseMember" xlink:label="sbs_TaxExpenseMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TaxExpenseMember" xlink:to="sbs_TaxExpenseMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TaxExpenseMember_lbl" xml:lang="en-US">Tax expenses [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BadDebtExpenseNetMember" xlink:label="sbs_BadDebtExpenseNetMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BadDebtExpenseNetMember" xlink:to="sbs_BadDebtExpenseNetMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BadDebtExpenseNetMember_lbl" xml:lang="en-US">Bad debt expense, net of recoveries [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SalariesPayrollChargesAndBenefitsMember" xlink:label="sbs_SalariesPayrollChargesAndBenefitsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SalariesPayrollChargesAndBenefitsMember" xlink:to="sbs_SalariesPayrollChargesAndBenefitsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SalariesPayrollChargesAndBenefitsMember_lbl" xml:lang="en-US">Salaries, payroll charges and benefits [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_PensionObligationsMember" xlink:label="sbs_PensionObligationsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PensionObligationsMember" xlink:to="sbs_PensionObligationsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PensionObligationsMember_lbl" xml:lang="en-US">Pension plan obligations [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ConstructionCostsMember" xlink:label="sbs_ConstructionCostsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ConstructionCostsMember" xlink:to="sbs_ConstructionCostsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ConstructionCostsMember_lbl" xml:lang="en-US">Construction costs [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_GeneralSuppliesMember" xlink:label="sbs_GeneralSuppliesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_GeneralSuppliesMember" xlink:to="sbs_GeneralSuppliesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_GeneralSuppliesMember_lbl" xml:lang="en-US">General supplies [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TreatmentSuppliesMember" xlink:label="sbs_TreatmentSuppliesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TreatmentSuppliesMember" xlink:to="sbs_TreatmentSuppliesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TreatmentSuppliesMember_lbl" xml:lang="en-US">Treatment supplies [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_OutsideServicesMember" xlink:label="sbs_OutsideServicesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OutsideServicesMember" xlink:to="sbs_OutsideServicesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OutsideServicesMember_lbl" xml:lang="en-US">Outsourced services [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ElectricityOneMember" xlink:label="sbs_ElectricityOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ElectricityOneMember" xlink:to="sbs_ElectricityOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ElectricityOneMember_lbl" xml:lang="en-US">Electricity [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_GeneralExpensesMember" xlink:label="sbs_GeneralExpensesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_GeneralExpensesMember" xlink:to="sbs_GeneralExpensesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_GeneralExpensesMember_lbl" xml:lang="en-US">General expenses [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_FinancialIncomeExpenseAxis" xlink:label="sbs_FinancialIncomeExpenseAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinancialIncomeExpenseAxis" xlink:to="sbs_FinancialIncomeExpenseAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_FinancialIncomeExpenseAxis_lbl" xml:lang="en-US">Financial Income (Expense) [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_InflationAdjustmentGainsMember" xlink:label="sbs_InflationAdjustmentGainsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InflationAdjustmentGainsMember" xlink:to="sbs_InflationAdjustmentGainsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InflationAdjustmentGainsMember_lbl" xml:lang="en-US">Inflation adjustment gains [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ExchangeGainsMember" xlink:label="sbs_ExchangeGainsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ExchangeGainsMember" xlink:to="sbs_ExchangeGainsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ExchangeGainsMember_lbl" xml:lang="en-US">Exchange rate changes on assets [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_OtherExchangeRateChangesMember" xlink:label="sbs_OtherExchangeRateChangesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherExchangeRateChangesMember" xlink:to="sbs_OtherExchangeRateChangesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherExchangeRateChangesMember_lbl" xml:lang="en-US">Other exchange rate changes [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_InteretAndChargesLocalCurrencyMember" xlink:label="sbs_InteretAndChargesLocalCurrencyMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InteretAndChargesLocalCurrencyMember" xlink:to="sbs_InteretAndChargesLocalCurrencyMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InteretAndChargesLocalCurrencyMember_lbl" xml:lang="en-US">Interest and charges on borrowings and financing - local currency [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_InteretAndChargesForeignCurrencyMember" xlink:label="sbs_InteretAndChargesForeignCurrencyMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InteretAndChargesForeignCurrencyMember" xlink:to="sbs_InteretAndChargesForeignCurrencyMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InteretAndChargesForeignCurrencyMember_lbl" xml:lang="en-US">Interest and charges on borrowings and financing - foreign currency [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_OtherFinancialExpensesMember" xlink:label="sbs_OtherFinancialExpensesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherFinancialExpensesMember" xlink:to="sbs_OtherFinancialExpensesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherFinancialExpensesMember_lbl" xml:lang="en-US">Other financial expenses [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_IncomeTaxOverInternationalRemittanceMember" xlink:label="sbs_IncomeTaxOverInternationalRemittanceMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IncomeTaxOverInternationalRemittanceMember" xlink:to="sbs_IncomeTaxOverInternationalRemittanceMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IncomeTaxOverInternationalRemittanceMember_lbl" xml:lang="en-US">Income tax over international remittance [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_InflationAdjustmentLoansAndFinancingMember" xlink:label="sbs_InflationAdjustmentLoansAndFinancingMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InflationAdjustmentLoansAndFinancingMember" xlink:to="sbs_InflationAdjustmentLoansAndFinancingMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InflationAdjustmentLoansAndFinancingMember_lbl" xml:lang="en-US">Inflation adjustment on borrowings and financing [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_OtherInflationAdjustmentsMember" xlink:label="sbs_OtherInflationAdjustmentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherInflationAdjustmentsMember" xlink:to="sbs_OtherInflationAdjustmentsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherInflationAdjustmentsMember_lbl" xml:lang="en-US">Other inflation adjustments [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_InterestInflationAdjustmentsOnProvisionsMember" xlink:label="sbs_InterestInflationAdjustmentsOnProvisionsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestInflationAdjustmentsOnProvisionsMember" xlink:to="sbs_InterestInflationAdjustmentsOnProvisionsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterestInflationAdjustmentsOnProvisionsMember_lbl" xml:lang="en-US">Interest and inflation adjustments on provisions [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ExchangeRateChangesBorrowingFinancingMember" xlink:label="sbs_ExchangeRateChangesBorrowingFinancingMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ExchangeRateChangesBorrowingFinancingMember" xlink:to="sbs_ExchangeRateChangesBorrowingFinancingMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ExchangeRateChangesBorrowingFinancingMember_lbl" xml:lang="en-US">Exchange rate changes on borrowings and financing [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_OtherFinancialIncomeMember" xlink:label="sbs_OtherFinancialIncomeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherFinancialIncomeMember" xlink:to="sbs_OtherFinancialIncomeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherFinancialIncomeMember_lbl" xml:lang="en-US">Other Financial Income [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_FinancialInterestIncomeMember" xlink:label="sbs_FinancialInterestIncomeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinancialInterestIncomeMember" xlink:to="sbs_FinancialInterestIncomeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_FinancialInterestIncomeMember_lbl" xml:lang="en-US">Interest income [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_IncomeOnFinancialInvestmentsMember" xlink:label="sbs_IncomeOnFinancialInvestmentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IncomeOnFinancialInvestmentsMember" xlink:to="sbs_IncomeOnFinancialInvestmentsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IncomeOnFinancialInvestmentsMember_lbl" xml:lang="en-US">Income on financial investments [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_NotLaterThanOneYearMember" xlink:label="ifrs-full_NotLaterThanOneYearMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NotLaterThanOneYearMember" xlink:to="ifrs-full_NotLaterThanOneYearMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NotLaterThanOneYearMember_lbl" xml:lang="en-US">1 year [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_LaterThanOneYearAndNotLaterThanThreeYearsMember" xlink:label="ifrs-full_LaterThanOneYearAndNotLaterThanThreeYearsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LaterThanOneYearAndNotLaterThanThreeYearsMember" xlink:to="ifrs-full_LaterThanOneYearAndNotLaterThanThreeYearsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LaterThanOneYearAndNotLaterThanThreeYearsMember_lbl" xml:lang="en-US">1-3 years [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_LaterThanThreeYearAndNotLaterThanFiveYearsMember" xlink:label="sbs_LaterThanThreeYearAndNotLaterThanFiveYearsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LaterThanThreeYearAndNotLaterThanFiveYearsMember" xlink:to="sbs_LaterThanThreeYearAndNotLaterThanFiveYearsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_LaterThanThreeYearAndNotLaterThanFiveYearsMember_lbl" xml:lang="en-US">3-5 years [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_LaterThanFiveYearsMember" xlink:label="ifrs-full_LaterThanFiveYearsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LaterThanFiveYearsMember" xlink:to="ifrs-full_LaterThanFiveYearsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LaterThanFiveYearsMember_lbl" xml:lang="en-US">More than 5 years [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" xlink:label="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" xlink:to="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis_lbl" xml:lang="en-US">Non-adjusting events after reporting period [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_EventAfterTheReportingPeriodOneMember" xlink:label="sbs_EventAfterTheReportingPeriodOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EventAfterTheReportingPeriodOneMember" xlink:to="sbs_EventAfterTheReportingPeriodOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_EventAfterTheReportingPeriodOneMember_lbl" xml:lang="en-US">Event after the reporting period [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AmendmentsToIFRSThreeOneMember" xlink:label="sbs_AmendmentsToIFRSThreeOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AmendmentsToIFRSThreeOneMember" xlink:to="sbs_AmendmentsToIFRSThreeOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AmendmentsToIFRSThreeOneMember_lbl" xml:lang="en-US">Amendments to IFRS 3 - Definition of a Business [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AmendmentsToIAS1AndIAS8OneMember" xlink:label="sbs_AmendmentsToIAS1AndIAS8OneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AmendmentsToIAS1AndIAS8OneMember" xlink:to="sbs_AmendmentsToIAS1AndIAS8OneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AmendmentsToIAS1AndIAS8OneMember_lbl" xml:lang="en-US">Amendments to IAS 1 and IAS 8 [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AAPlusBraMember" xlink:label="sbs_AAPlusBraMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AAPlusBraMember" xlink:to="sbs_AAPlusBraMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AAPlusBraMember_lbl" xml:lang="en-US">AA (bra) [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AAABraMember" xlink:label="sbs_AAABraMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AAABraMember" xlink:to="sbs_AAABraMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AAABraMember_lbl" xml:lang="en-US">AAA(bra) [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_OtherConcessionRelatedLegalProceedingsMember" xlink:label="sbs_OtherConcessionRelatedLegalProceedingsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherConcessionRelatedLegalProceedingsMember" xlink:to="sbs_OtherConcessionRelatedLegalProceedingsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherConcessionRelatedLegalProceedingsMember_lbl" xml:lang="en-US">Other concession-related legal proceedings [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_EnvironmentalLawsuitsWithSettlementsMember" xlink:label="sbs_EnvironmentalLawsuitsWithSettlementsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EnvironmentalLawsuitsWithSettlementsMember" xlink:to="sbs_EnvironmentalLawsuitsWithSettlementsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_EnvironmentalLawsuitsWithSettlementsMember_lbl" xml:lang="en-US">Environmental lawsuits with settlements [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_HealthPlanMedicalAssistanceMember" xlink:label="sbs_HealthPlanMedicalAssistanceMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_HealthPlanMedicalAssistanceMember" xlink:to="sbs_HealthPlanMedicalAssistanceMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_HealthPlanMedicalAssistanceMember_lbl" xml:lang="en-US">Health plan - Medical Assistance [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_VIVESTMember" xlink:label="sbs_VIVESTMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_VIVESTMember" xlink:to="sbs_VIVESTMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_VIVESTMember_lbl" xml:lang="en-US">VIVEST [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ProbabilityOfDefaultAxis" xlink:label="ifrs-full_ProbabilityOfDefaultAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProbabilityOfDefaultAxis" xlink:to="ifrs-full_ProbabilityOfDefaultAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProbabilityOfDefaultAxis_lbl" xml:lang="en-US">Probability of default [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ProbableScenarioMember" xlink:label="sbs_ProbableScenarioMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProbableScenarioMember" xlink:to="sbs_ProbableScenarioMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ProbableScenarioMember_lbl" xml:lang="en-US">Scenario I (probable) [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ScenarioIIMember" xlink:label="sbs_ScenarioIIMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScenarioIIMember" xlink:to="sbs_ScenarioIIMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ScenarioIIMember_lbl" xml:lang="en-US">Scenario II (+25%) [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ScenarioIIIMember" xlink:label="sbs_ScenarioIIIMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScenarioIIIMember" xlink:to="sbs_ScenarioIIIMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ScenarioIIIMember_lbl" xml:lang="en-US">Scenario III (+50%) [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_TypesOfRisksAxis" xlink:label="ifrs-full_TypesOfRisksAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TypesOfRisksAxis" xlink:to="ifrs-full_TypesOfRisksAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TypesOfRisksAxis_lbl" xml:lang="en-US">Types of risks [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_InterestRateRiskMember" xlink:label="ifrs-full_InterestRateRiskMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestRateRiskMember" xlink:to="ifrs-full_InterestRateRiskMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InterestRateRiskMember_lbl" xml:lang="en-US">Interest rate risk [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_VariableInterestRateAxis" xlink:label="sbs_VariableInterestRateAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_VariableInterestRateAxis" xlink:to="sbs_VariableInterestRateAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_VariableInterestRateAxis_lbl" xml:lang="en-US">Variable Interest Rate [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_CDIMember" xlink:label="sbs_CDIMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CDIMember" xlink:to="sbs_CDIMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CDIMember_lbl" xml:lang="en-US">CDI [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ClassesOfFinancialAssetsAxis" xlink:label="ifrs-full_ClassesOfFinancialAssetsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfFinancialAssetsAxis" xlink:to="ifrs-full_ClassesOfFinancialAssetsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfFinancialAssetsAxis_lbl" xml:lang="en-US">Classes of financial assets [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_FinancialIncomeMember" xlink:label="sbs_FinancialIncomeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinancialIncomeMember" xlink:to="sbs_FinancialIncomeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_FinancialIncomeMember_lbl" xml:lang="en-US">Financial income [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ClassesOfFinancialLiabilitiesAxis" xlink:label="ifrs-full_ClassesOfFinancialLiabilitiesAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfFinancialLiabilitiesAxis" xlink:to="ifrs-full_ClassesOfFinancialLiabilitiesAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfFinancialLiabilitiesAxis_lbl" xml:lang="en-US">Classes of financial assets [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_InterestToBeIncurredMember" xlink:label="sbs_InterestToBeIncurredMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestToBeIncurredMember" xlink:to="sbs_InterestToBeIncurredMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterestToBeIncurredMember_lbl" xml:lang="en-US">Interest to be incurred [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ExpensesToBeIncurredMember" xlink:label="sbs_ExpensesToBeIncurredMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ExpensesToBeIncurredMember" xlink:to="sbs_ExpensesToBeIncurredMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ExpensesToBeIncurredMember_lbl" xml:lang="en-US">Expenses to be incurred [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TRMember" xlink:label="sbs_TRMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TRMember" xlink:to="sbs_TRMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TRMember_lbl" xml:lang="en-US">TR [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_IPCAMember" xlink:label="sbs_IPCAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IPCAMember" xlink:to="sbs_IPCAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IPCAMember_lbl" xml:lang="en-US">IPCA [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TJLPMember" xlink:label="sbs_TJLPMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TJLPMember" xlink:to="sbs_TJLPMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TJLPMember_lbl" xml:lang="en-US">TJLP [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_LIBORMember" xlink:label="sbs_LIBORMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LIBORMember" xlink:to="sbs_LIBORMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_LIBORMember_lbl" xml:lang="en-US">LIBOR [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ExposureMember" xlink:label="sbs_ExposureMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ExposureMember" xlink:to="sbs_ExposureMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ExposureMember_lbl" xml:lang="en-US">Exposure [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ScenarioIMember" xlink:label="sbs_ScenarioIMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScenarioIMember" xlink:to="sbs_ScenarioIMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ScenarioIMember_lbl" xml:lang="en-US">Scenario I (+25%) [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BancoItauSAMember" xlink:label="sbs_BancoItauSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BancoItauSAMember" xlink:to="sbs_BancoItauSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BancoItauSAMember_lbl" xml:lang="en-US">Banco Itau S/A [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BancoBradescoSAMember" xlink:label="sbs_BancoBradescoSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BancoBradescoSAMember" xlink:to="sbs_BancoBradescoSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BancoBradescoSAMember_lbl" xml:lang="en-US">Banco Bradesco S/A [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BancoBTGPactualSAMember" xlink:label="sbs_BancoBTGPactualSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BancoBTGPactualSAMember" xlink:to="sbs_BancoBTGPactualSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_BancoBTGPactualSAMember_lbl" xml:lang="en-US">Banco BTG Pactual S/A [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BancodobrasilsaOneMember" xlink:label="sbs_BancodobrasilsaOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BancodobrasilsaOneMember" xlink:to="sbs_BancodobrasilsaOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BancodobrasilsaOneMember_lbl" xml:lang="en-US">Banco do Brasil S/A [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_IguaSaneamentoSAMember" xlink:label="sbs_IguaSaneamentoSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IguaSaneamentoSAMember" xlink:to="sbs_IguaSaneamentoSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IguaSaneamentoSAMember_lbl" xml:lang="en-US">Igua saneamento s.a [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ServtecInvestimentosEParticipacoesLtdaMember" xlink:label="sbs_ServtecInvestimentosEParticipacoesLtdaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ServtecInvestimentosEParticipacoesLtdaMember" xlink:to="sbs_ServtecInvestimentosEParticipacoesLtdaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ServtecInvestimentosEParticipacoesLtdaMember_lbl" xml:lang="en-US">Servtec investimentos e participacoes ltda [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TecniplanEngenhariaEComercioLtdaMember" xlink:label="sbs_TecniplanEngenhariaEComercioLtdaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TecniplanEngenhariaEComercioLtdaMember" xlink:to="sbs_TecniplanEngenhariaEComercioLtdaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TecniplanEngenhariaEComercioLtdaMember_lbl" xml:lang="en-US">Tecniplan engenharia e comercio ltda [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_OtherShareholdersAbroadsMember" xlink:label="sbs_OtherShareholdersAbroadsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherShareholdersAbroadsMember" xlink:to="sbs_OtherShareholdersAbroadsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherShareholdersAbroadsMember_lbl" xml:lang="en-US">Other shareholders - Abroad [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_GuarulhosMember" xlink:label="sbs_GuarulhosMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_GuarulhosMember" xlink:to="sbs_GuarulhosMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_GuarulhosMember_lbl" xml:lang="en-US">Guarulhos [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_CotiaMember" xlink:label="sbs_CotiaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CotiaMember" xlink:to="sbs_CotiaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CotiaMember_lbl" xml:lang="en-US">Cotia [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_CoverAbstract" xlink:label="dei_CoverAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CoverAbstract" xlink:to="dei_CoverAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CoverAbstract_lbl" xml:lang="en-US">Cover [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityRegistrantName" xlink:label="dei_EntityRegistrantName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityRegistrantName" xlink:to="dei_EntityRegistrantName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityRegistrantName_lbl" xml:lang="en-US">Entity Registrant Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityCentralIndexKey" xlink:label="dei_EntityCentralIndexKey" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCentralIndexKey" xlink:to="dei_EntityCentralIndexKey_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCentralIndexKey_lbl" xml:lang="en-US">Entity Central Index Key</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_DocumentType" xlink:label="dei_DocumentType" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentType" xlink:to="dei_DocumentType_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentType_lbl" xml:lang="en-US">Document Type</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_DocumentPeriodEndDate" xlink:label="dei_DocumentPeriodEndDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodEndDate" xlink:to="dei_DocumentPeriodEndDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodEndDate_lbl" xml:lang="en-US">Document Period End Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_AmendmentFlag" xlink:label="dei_AmendmentFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentFlag" xlink:to="dei_AmendmentFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentFlag_lbl" xml:lang="en-US">Amendment Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_CurrentFiscalYearEndDate" xlink:label="dei_CurrentFiscalYearEndDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CurrentFiscalYearEndDate" xlink:to="dei_CurrentFiscalYearEndDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CurrentFiscalYearEndDate_lbl" xml:lang="en-US">Current Fiscal Year End Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityWellKnownSeasonedIssuer" xlink:label="dei_EntityWellKnownSeasonedIssuer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityWellKnownSeasonedIssuer" xlink:to="dei_EntityWellKnownSeasonedIssuer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityWellKnownSeasonedIssuer_lbl" xml:lang="en-US">Entity Well-known Seasoned Issuer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityVoluntaryFilers" xlink:label="dei_EntityVoluntaryFilers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityVoluntaryFilers" xlink:to="dei_EntityVoluntaryFilers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityVoluntaryFilers_lbl" xml:lang="en-US">Entity Voluntary Filers</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityCurrentReportingStatus" xlink:label="dei_EntityCurrentReportingStatus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCurrentReportingStatus" xlink:to="dei_EntityCurrentReportingStatus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCurrentReportingStatus_lbl" xml:lang="en-US">Entity Current Reporting Status</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityFilerCategory" xlink:label="dei_EntityFilerCategory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFilerCategory" xlink:to="dei_EntityFilerCategory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFilerCategory_lbl" xml:lang="en-US">Entity Filer Category</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityEmergingGrowthCompany" xlink:label="dei_EntityEmergingGrowthCompany" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityEmergingGrowthCompany" xlink:to="dei_EntityEmergingGrowthCompany_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityEmergingGrowthCompany_lbl" xml:lang="en-US">Entity Emerging Growth Company</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityShellCompany" xlink:label="dei_EntityShellCompany" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityShellCompany" xlink:to="dei_EntityShellCompany_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityShellCompany_lbl" xml:lang="en-US">Entity Shell Company</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_DocumentTransitionReport" xlink:label="dei_DocumentTransitionReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentTransitionReport" xlink:to="dei_DocumentTransitionReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentTransitionReport_lbl" xml:lang="en-US">Document Transition Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_DocumentShellCompanyReport" xlink:label="dei_DocumentShellCompanyReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentShellCompanyReport" xlink:to="dei_DocumentShellCompanyReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentShellCompanyReport_lbl" xml:lang="en-US">Document Shell Company Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_DocumentAnnualReport" xlink:label="dei_DocumentAnnualReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAnnualReport" xlink:to="dei_DocumentAnnualReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentAnnualReport_lbl" xml:lang="en-US">Document Annual Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityInteractiveDataCurrent" xlink:label="dei_EntityInteractiveDataCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityInteractiveDataCurrent" xlink:to="dei_EntityInteractiveDataCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityInteractiveDataCurrent_lbl" xml:lang="en-US">Entity Interactive Data Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="dei_EntityIncorporationStateCountryCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityIncorporationStateCountryCode" xlink:to="dei_EntityIncorporationStateCountryCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityIncorporationStateCountryCode_lbl" xml:lang="en-US">Entity Incorporation, State or Country Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_DocumentAccountingStandard" xlink:label="dei_DocumentAccountingStandard" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAccountingStandard" xlink:to="dei_DocumentAccountingStandard_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentAccountingStandard_lbl" xml:lang="en-US">Document Accounting Standard</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="dei_EntityCommonStockSharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCommonStockSharesOutstanding" xlink:to="dei_EntityCommonStockSharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCommonStockSharesOutstanding_lbl" xml:lang="en-US">Entity Common Stock, Shares Outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="dei_DocumentFiscalPeriodFocus" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalPeriodFocus_lbl" xml:lang="en-US">Document Fiscal Period Focus</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_DocumentFiscalYearFocus" xlink:label="dei_DocumentFiscalYearFocus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalYearFocus" xlink:to="dei_DocumentFiscalYearFocus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalYearFocus_lbl" xml:lang="en-US">Document Fiscal Year Focus</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_IcfrAuditorAttestationFlag" xlink:label="dei_IcfrAuditorAttestationFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_IcfrAuditorAttestationFlag" xlink:to="dei_IcfrAuditorAttestationFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_IcfrAuditorAttestationFlag_lbl" xml:lang="en-US">ICFR Auditor Attestation Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_StatementOfFinancialPositionAbstract" xlink:label="ifrs-full_StatementOfFinancialPositionAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_StatementOfFinancialPositionAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_StatementOfFinancialPositionAbstract_lbl" xml:lang="en-US">Statement of financial position [abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AssetsAbstract" xlink:label="ifrs-full_AssetsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AssetsAbstract" xlink:to="ifrs-full_AssetsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AssetsAbstract_lbl" xml:lang="en-US">Assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CurrentAssetsAbstract" xlink:label="ifrs-full_CurrentAssetsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_CurrentAssetsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentAssetsAbstract_lbl" xml:lang="en-US">Current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CashAndCashEquivalents" xlink:label="ifrs-full_CashAndCashEquivalents" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashAndCashEquivalents" xlink:to="ifrs-full_CashAndCashEquivalents_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashAndCashEquivalents_lbl" xml:lang="en-US">Cash and cash equivalents</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CurrentFinancialAssetsAtAmortisedCost" xlink:label="ifrs-full_CurrentFinancialAssetsAtAmortisedCost" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentFinancialAssetsAtAmortisedCost" xlink:to="ifrs-full_CurrentFinancialAssetsAtAmortisedCost_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentFinancialAssetsAtAmortisedCost_lbl" xml:lang="en-US">Financial investments</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CurrentTradeReceivables" xlink:label="ifrs-full_CurrentTradeReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentTradeReceivables" xlink:to="ifrs-full_CurrentTradeReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentTradeReceivables_lbl" xml:lang="en-US">Trade receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AmountsReceivableRelatedPartyTransactions" xlink:label="ifrs-full_AmountsReceivableRelatedPartyTransactions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AmountsReceivableRelatedPartyTransactions" xlink:to="ifrs-full_AmountsReceivableRelatedPartyTransactions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AmountsReceivableRelatedPartyTransactions_lbl" xml:lang="en-US">Accounts receivable from related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_Inventories" xlink:label="ifrs-full_Inventories" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Inventories" xlink:to="ifrs-full_Inventories_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Inventories_lbl" xml:lang="en-US">Inventories</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_RestrictedCashAndCashEquivalents" xlink:label="ifrs-full_RestrictedCashAndCashEquivalents" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RestrictedCashAndCashEquivalents" xlink:to="ifrs-full_RestrictedCashAndCashEquivalents_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RestrictedCashAndCashEquivalents_lbl" xml:lang="en-US">Restricted cash</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CurrentTaxAssets" xlink:label="ifrs-full_CurrentTaxAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentTaxAssets" xlink:to="ifrs-full_CurrentTaxAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentTaxAssets_lbl" xml:lang="en-US">Recoverable taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherCurrentAssets" xlink:label="ifrs-full_OtherCurrentAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherCurrentAssets" xlink:to="ifrs-full_OtherCurrentAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherCurrentAssets_lbl" xml:lang="en-US">Other assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CurrentAssets" xlink:label="ifrs-full_CurrentAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_CurrentAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CurrentAssets_lbl" xml:lang="en-US">Total current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_NoncurrentAssetsAbstract" xlink:label="ifrs-full_NoncurrentAssetsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentAssetsAbstract" xlink:to="ifrs-full_NoncurrentAssetsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentAssetsAbstract_lbl" xml:lang="en-US">Noncurrent assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_NoncurrentTradeReceivables" xlink:label="ifrs-full_NoncurrentTradeReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentTradeReceivables" xlink:to="ifrs-full_NoncurrentTradeReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_NoncurrentTradeReceivables_lbl" xml:lang="en-US">Trade receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_NoncurrentReceivablesDueFromRelatedParties" xlink:label="ifrs-full_NoncurrentReceivablesDueFromRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentReceivablesDueFromRelatedParties" xlink:to="ifrs-full_NoncurrentReceivablesDueFromRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_NoncurrentReceivablesDueFromRelatedParties_lbl" xml:lang="en-US">Accounts receivable from related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_LongtermDeposits" xlink:label="ifrs-full_LongtermDeposits" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LongtermDeposits_lbl" xml:lang="en-US">Escrow deposits</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_WaterNationalAgencyNoncurrent" xlink:label="sbs_WaterNationalAgencyNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_WaterNationalAgencyNoncurrent" xlink:to="sbs_WaterNationalAgencyNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_WaterNationalAgencyNoncurrent_lbl" xml:lang="en-US">Water and Basic Sanitation National Agency - ANA</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherNoncurrentAssets" xlink:label="ifrs-full_OtherNoncurrentAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherNoncurrentAssets" xlink:to="ifrs-full_OtherNoncurrentAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_OtherNoncurrentAssets_lbl" xml:lang="en-US">Other assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_InvestmentAccountedForUsingEquityMethod" xlink:label="ifrs-full_InvestmentAccountedForUsingEquityMethod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InvestmentAccountedForUsingEquityMethod" xlink:to="ifrs-full_InvestmentAccountedForUsingEquityMethod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InvestmentAccountedForUsingEquityMethod_lbl" xml:lang="en-US">Investments</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_InvestmentProperty" xlink:label="ifrs-full_InvestmentProperty" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InvestmentProperty" xlink:to="ifrs-full_InvestmentProperty_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InvestmentProperty_lbl" xml:lang="en-US">Investment properties</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_NoncurrentContractAssets" xlink:label="ifrs-full_NoncurrentContractAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentContractAssets" xlink:to="ifrs-full_NoncurrentContractAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentContractAssets_lbl" xml:lang="en-US">Contract assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill_lbl" xml:lang="en-US">Intangible assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_PropertyPlantAndEquipment" xlink:label="ifrs-full_PropertyPlantAndEquipment" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PropertyPlantAndEquipment_lbl" xml:lang="en-US">Property, plant and equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_NoncurrentAssets" xlink:label="ifrs-full_NoncurrentAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentAssets" xlink:to="ifrs-full_NoncurrentAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_NoncurrentAssets_lbl" xml:lang="en-US">Total noncurrent assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_Assets" xlink:label="ifrs-full_Assets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Assets" xlink:to="ifrs-full_Assets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_Assets_lbl" xml:lang="en-US">Total assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_EquityAndLiabilitiesAbstract" xlink:label="ifrs-full_EquityAndLiabilitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAndLiabilitiesAbstract" xlink:to="ifrs-full_EquityAndLiabilitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EquityAndLiabilitiesAbstract_lbl" xml:lang="en-US">Liabilities and equity</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CurrentLiabilitiesAbstract" xlink:label="ifrs-full_CurrentLiabilitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLiabilitiesAbstract" xlink:to="ifrs-full_CurrentLiabilitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentLiabilitiesAbstract_lbl" xml:lang="en-US">Current liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_TradeAndOtherPayablesToTradeSuppliers" xlink:label="ifrs-full_TradeAndOtherPayablesToTradeSuppliers" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeAndOtherPayablesToTradeSuppliers_lbl" xml:lang="en-US">Trade payables and contractors</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CurrentPortionOfLongtermBorrowings" xlink:label="ifrs-full_CurrentPortionOfLongtermBorrowings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentPortionOfLongtermBorrowings" xlink:to="ifrs-full_CurrentPortionOfLongtermBorrowings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentPortionOfLongtermBorrowings_lbl" xml:lang="en-US">Borrowings and financing</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CurrentProvisionsForEmployeeBenefits" xlink:label="ifrs-full_CurrentProvisionsForEmployeeBenefits" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentProvisionsForEmployeeBenefits_lbl" xml:lang="en-US">Accrued payroll and related taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CurrentTaxLiabilities" xlink:label="ifrs-full_CurrentTaxLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentTaxLiabilities" xlink:to="ifrs-full_CurrentTaxLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentTaxLiabilities_lbl" xml:lang="en-US">Taxes and contributions</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DividendPayables" xlink:label="ifrs-full_DividendPayables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DividendPayables" xlink:to="ifrs-full_DividendPayables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DividendPayables_lbl" xml:lang="en-US">Interest on capital</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CurrentProvisions" xlink:label="ifrs-full_CurrentProvisions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentProvisions" xlink:to="ifrs-full_CurrentProvisions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentProvisions_lbl" xml:lang="en-US">Provisions</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherShorttermProvisions" xlink:label="ifrs-full_OtherShorttermProvisions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherShorttermProvisions" xlink:to="ifrs-full_OtherShorttermProvisions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherShorttermProvisions_lbl" xml:lang="en-US">Services payable</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_PublicPrivatePartnershipCurrent" xlink:label="sbs_PublicPrivatePartnershipCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PublicPrivatePartnershipCurrent" xlink:to="sbs_PublicPrivatePartnershipCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PublicPrivatePartnershipCurrent_lbl" xml:lang="en-US">Public-Private Partnership - PPP</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CurrentContractLiabilities" xlink:label="ifrs-full_CurrentContractLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentContractLiabilities" xlink:to="ifrs-full_CurrentContractLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentContractLiabilities_lbl" xml:lang="en-US">Program Contract Commitments</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherCurrentLiabilities" xlink:label="ifrs-full_OtherCurrentLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherCurrentLiabilities" xlink:to="ifrs-full_OtherCurrentLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherCurrentLiabilities_lbl" xml:lang="en-US">Other liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CurrentLiabilities" xlink:label="ifrs-full_CurrentLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_CurrentLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CurrentLiabilities_lbl" xml:lang="en-US">Total current liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_NoncurrentLiabilitiesAbstract" xlink:label="ifrs-full_NoncurrentLiabilitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentLiabilitiesAbstract" xlink:to="ifrs-full_NoncurrentLiabilitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentLiabilitiesAbstract_lbl" xml:lang="en-US">Noncurrent liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_LongtermBorrowings" xlink:label="ifrs-full_LongtermBorrowings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LongtermBorrowings" xlink:to="ifrs-full_LongtermBorrowings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_LongtermBorrowings_lbl" xml:lang="en-US">Borrowings and financing</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_DeferredIncomeTaxAndSocialContribution" xlink:label="sbs_DeferredIncomeTaxAndSocialContribution" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DeferredIncomeTaxAndSocialContribution" xlink:to="sbs_DeferredIncomeTaxAndSocialContribution_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DeferredIncomeTaxAndSocialContribution_lbl" xml:lang="en-US">Deferred income tax and social contribution</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_DeferredCOFINSAndPASEP" xlink:label="sbs_DeferredCOFINSAndPASEP" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DeferredCOFINSAndPASEP" xlink:to="sbs_DeferredCOFINSAndPASEP_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DeferredCOFINSAndPASEP_lbl" xml:lang="en-US">Deferred Cofins and PASEP</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_NoncurrentProvisions" xlink:label="ifrs-full_NoncurrentProvisions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentProvisions" xlink:to="ifrs-full_NoncurrentProvisions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_NoncurrentProvisions_lbl" xml:lang="en-US">Provisions</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_PensionObligations" xlink:label="sbs_PensionObligations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PensionObligations" xlink:to="sbs_PensionObligations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PensionObligations_lbl" xml:lang="en-US">Pension obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_PublicPrivatePartnershipNoncurrent" xlink:label="sbs_PublicPrivatePartnershipNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PublicPrivatePartnershipNoncurrent" xlink:to="sbs_PublicPrivatePartnershipNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_PublicPrivatePartnershipNoncurrent_lbl" xml:lang="en-US">Public-Private Partnership - PPP</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_NoncurrentContractLiabilities" xlink:label="ifrs-full_NoncurrentContractLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentContractLiabilities" xlink:to="ifrs-full_NoncurrentContractLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_NoncurrentContractLiabilities_lbl" xml:lang="en-US">Program Contract Commitments</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherNoncurrentLiabilities" xlink:label="ifrs-full_OtherNoncurrentLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherNoncurrentLiabilities" xlink:to="ifrs-full_OtherNoncurrentLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_OtherNoncurrentLiabilities_lbl" xml:lang="en-US">Other liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_NoncurrentLiabilities" xlink:label="ifrs-full_NoncurrentLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentLiabilities" xlink:to="ifrs-full_NoncurrentLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_NoncurrentLiabilities_lbl" xml:lang="en-US">Total noncurrent liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_Liabilities" xlink:label="ifrs-full_Liabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Liabilities" xlink:to="ifrs-full_Liabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_Liabilities_lbl" xml:lang="en-US">Total liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_EquityAbstract" xlink:label="ifrs-full_EquityAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAbstract" xlink:to="ifrs-full_EquityAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EquityAbstract_lbl" xml:lang="en-US">Equity</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_IssuedCapital" xlink:label="ifrs-full_IssuedCapital" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IssuedCapital" xlink:to="ifrs-full_IssuedCapital_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IssuedCapital_lbl" xml:lang="en-US">Capital stock</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherReserves" xlink:label="ifrs-full_OtherReserves" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherReserves" xlink:to="ifrs-full_OtherReserves_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherReserves_lbl" xml:lang="en-US">Earnings reserves</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AccumulatedOtherComprehensiveIncome" xlink:label="ifrs-full_AccumulatedOtherComprehensiveIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AccumulatedOtherComprehensiveIncome" xlink:to="ifrs-full_AccumulatedOtherComprehensiveIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AccumulatedOtherComprehensiveIncome_lbl" xml:lang="en-US">Other comprehensive loss</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_Equity" xlink:label="ifrs-full_Equity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_Equity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_Equity_lbl" xml:lang="en-US">Total equity</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_EquityAndLiabilities" xlink:label="ifrs-full_EquityAndLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAndLiabilities" xlink:to="ifrs-full_EquityAndLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_EquityAndLiabilities_lbl" xml:lang="en-US">Total equity and liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_IncomeStatementAbstract" xlink:label="ifrs-full_IncomeStatementAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_IncomeStatementAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncomeStatementAbstract_lbl" xml:lang="en-US">Profit or loss [abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_Revenue" xlink:label="ifrs-full_Revenue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Revenue" xlink:to="ifrs-full_Revenue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Revenue_lbl" xml:lang="en-US">Net operating revenue</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CostOfSales" xlink:label="ifrs-full_CostOfSales" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CostOfSales" xlink:to="ifrs-full_CostOfSales_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_CostOfSales_lbl" xml:lang="en-US">Operating costs</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_GrossProfit" xlink:label="ifrs-full_GrossProfit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GrossProfit" xlink:to="ifrs-full_GrossProfit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_GrossProfit_lbl" xml:lang="en-US">Gross profit</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_SellingExpense" xlink:label="ifrs-full_SellingExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_SellingExpense" xlink:to="ifrs-full_SellingExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_SellingExpense_lbl" xml:lang="en-US">Selling expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss" xlink:label="ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss" xlink:to="ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss_lbl" xml:lang="en-US">Allowance for doubtful accounts</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AdministrativeExpense" xlink:label="ifrs-full_AdministrativeExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdministrativeExpense" xlink:to="ifrs-full_AdministrativeExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_AdministrativeExpense_lbl" xml:lang="en-US">Administrative expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherOperatingIncomeExpense" xlink:label="ifrs-full_OtherOperatingIncomeExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherOperatingIncomeExpense" xlink:to="ifrs-full_OtherOperatingIncomeExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherOperatingIncomeExpense_lbl" xml:lang="en-US">Other operating income (expenses), net</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_EquityInResultsOfInvestmentsInAffiliaties" xlink:label="sbs_EquityInResultsOfInvestmentsInAffiliaties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EquityInResultsOfInvestmentsInAffiliaties" xlink:to="sbs_EquityInResultsOfInvestmentsInAffiliaties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_EquityInResultsOfInvestmentsInAffiliaties_lbl" xml:lang="en-US">Equity results of investments in affiliaties</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ProfitLossFromContinuingOperations" xlink:label="ifrs-full_ProfitLossFromContinuingOperations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossFromContinuingOperations" xlink:to="ifrs-full_ProfitLossFromContinuingOperations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_ProfitLossFromContinuingOperations_lbl" xml:lang="en-US">Profit from operations before finance income (expenses) and income tax and social contribution</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_FinanceCosts" xlink:label="ifrs-full_FinanceCosts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinanceCosts" xlink:to="ifrs-full_FinanceCosts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_FinanceCosts_lbl" xml:lang="en-US">Financial expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_FinanceIncome" xlink:label="ifrs-full_FinanceIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinanceIncome" xlink:to="ifrs-full_FinanceIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FinanceIncome_lbl" xml:lang="en-US">Financial revenues</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_NetForeignExchangeGain" xlink:label="ifrs-full_NetForeignExchangeGain" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NetForeignExchangeGain" xlink:to="ifrs-full_NetForeignExchangeGain_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NetForeignExchangeGain_lbl" xml:lang="en-US">Exchange result, net</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_FinanceIncomeExpenseNet" xlink:label="sbs_FinanceIncomeExpenseNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinanceIncomeExpenseNet" xlink:to="sbs_FinanceIncomeExpenseNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="sbs_FinanceIncomeExpenseNet_lbl" xml:lang="en-US">Financial result, net</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ProfitLossBeforeTax" xlink:label="ifrs-full_ProfitLossBeforeTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_ProfitLossBeforeTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_ProfitLossBeforeTax_lbl" xml:lang="en-US">Profit before income tax and social contribution</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract" xlink:label="ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract" xlink:to="ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract_lbl" xml:lang="en-US">Income tax and social contribution</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CurrentTaxExpenseIncome" xlink:label="ifrs-full_CurrentTaxExpenseIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentTaxExpenseIncome" xlink:to="ifrs-full_CurrentTaxExpenseIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentTaxExpenseIncome_lbl" xml:lang="en-US">Current</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DeferredTaxExpenseIncome" xlink:label="ifrs-full_DeferredTaxExpenseIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxExpenseIncome" xlink:to="ifrs-full_DeferredTaxExpenseIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DeferredTaxExpenseIncome_lbl" xml:lang="en-US">Deferred</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_IncomeTaxAndSocialContribution" xlink:label="sbs_IncomeTaxAndSocialContribution" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IncomeTaxAndSocialContribution" xlink:to="sbs_IncomeTaxAndSocialContribution_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sbs_IncomeTaxAndSocialContribution_lbl" xml:lang="en-US">Income tax and social contribution, total</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ProfitLoss" xlink:label="ifrs-full_ProfitLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLoss" xlink:to="ifrs-full_ProfitLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_ProfitLoss_lbl" xml:lang="en-US">Profit for the year</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_BasicAndDilutedEarningsLossPerShare" xlink:label="ifrs-full_BasicAndDilutedEarningsLossPerShare" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BasicAndDilutedEarningsLossPerShare" xlink:to="ifrs-full_BasicAndDilutedEarningsLossPerShare_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BasicAndDilutedEarningsLossPerShare_lbl" xml:lang="en-US">Earnings per share - basic and diluted (in reais)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLoss" xlink:to="ifrs-full_ProfitLoss_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProfitLoss_2_lbl" xml:lang="en-US">Profit for the year</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherComprehensiveIncome" xlink:label="ifrs-full_OtherComprehensiveIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherComprehensiveIncome" xlink:to="ifrs-full_OtherComprehensiveIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherComprehensiveIncome_lbl" xml:lang="en-US">Other comprehensive income (loss)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract" xlink:label="ifrs-full_ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract" xlink:to="ifrs-full_ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract_lbl" xml:lang="en-US">Items which will not be subsequently reclassified to the income statement:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset" xlink:label="ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Actuarial gains and (losses) on defined benefit Plans, net of income tax</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossOtherNetOfTax" xlink:label="sbs_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossOtherNetOfTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossOtherNetOfTax" xlink:to="sbs_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossOtherNetOfTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossOtherNetOfTax_lbl" xml:lang="en-US">Other</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ComprehensiveIncome" xlink:label="ifrs-full_ComprehensiveIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComprehensiveIncome" xlink:to="ifrs-full_ComprehensiveIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_ComprehensiveIncome_lbl" xml:lang="en-US">Total comprehensive income for the year</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_StatementOfChangesInEquityTable" xlink:label="ifrs-full_StatementOfChangesInEquityTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_StatementOfChangesInEquityTable" xlink:to="ifrs-full_StatementOfChangesInEquityTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_StatementOfChangesInEquityTable_lbl" xml:lang="en-US">Statement of changes in equity [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_StatementOfChangesInEquityLineItems" xlink:label="ifrs-full_StatementOfChangesInEquityLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_StatementOfChangesInEquityLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_StatementOfChangesInEquityLineItems_lbl" xml:lang="en-US">Statement of changes in equity [line items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_Equity_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_Equity_2_lbl" xml:lang="en-US">Beginning balance</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLoss" xlink:to="ifrs-full_ProfitLoss_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ProfitLoss_3_lbl" xml:lang="en-US">Net income for the year</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:label="ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:to="ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax_lbl" xml:lang="en-US">Actuarial gains (losses)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComprehensiveIncome" xlink:to="ifrs-full_ComprehensiveIncome_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ComprehensiveIncome_2_lbl" xml:lang="en-US">Total comprehensive income for the year</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_LegalReserve" xlink:label="sbs_LegalReserve" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LegalReserve" xlink:to="sbs_LegalReserve_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_LegalReserve_lbl" xml:lang="en-US">Legal reserve</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_InvestmentsReserveCapitalised" xlink:label="sbs_InvestmentsReserveCapitalised" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InvestmentsReserveCapitalised" xlink:to="sbs_InvestmentsReserveCapitalised_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InvestmentsReserveCapitalised_lbl" xml:lang="en-US">Investments reserve capitalized</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_InterestExpenseOnCapital2" xlink:label="sbs_InterestExpenseOnCapital2" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestExpenseOnCapital2" xlink:to="sbs_InterestExpenseOnCapital2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterestExpenseOnCapital2_lbl" xml:lang="en-US">Interest on capital (R$1.17012 per share)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_InterestExpenseOnCapital3" xlink:label="sbs_InterestExpenseOnCapital3" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestExpenseOnCapital3" xlink:to="sbs_InterestExpenseOnCapital3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterestExpenseOnCapital3_lbl" xml:lang="en-US">Interest on capital (R$0.9851 per share)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_InterestExpenseOnShareholdersEquity" xlink:label="sbs_InterestExpenseOnShareholdersEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestExpenseOnShareholdersEquity" xlink:to="sbs_InterestExpenseOnShareholdersEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterestExpenseOnShareholdersEquity_lbl" xml:lang="en-US">Interest on shareholder's equity (R$0.33820 per share)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AdditionalDividendsProposedApproved2" xlink:label="sbs_AdditionalDividendsProposedApproved2" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdditionalDividendsProposedApproved2" xlink:to="sbs_AdditionalDividendsProposedApproved2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sbs_AdditionalDividendsProposedApproved2_lbl" xml:lang="en-US">2017 additional proposed dividends, approved (R$0.07833 per share)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AdditionalDividendsProposedApproved3" xlink:label="sbs_AdditionalDividendsProposedApproved3" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdditionalDividendsProposedApproved3" xlink:to="sbs_AdditionalDividendsProposedApproved3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sbs_AdditionalDividendsProposedApproved3_lbl" xml:lang="en-US">2018 additional proposed dividends, approved (R$0.08827 per share)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AdditionalDividendsProposedApproved4" xlink:label="sbs_AdditionalDividendsProposedApproved4" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdditionalDividendsProposedApproved4" xlink:to="sbs_AdditionalDividendsProposedApproved4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AdditionalDividendsProposedApproved4_lbl" xml:lang="en-US">2019 additional proposed dividends, approved (R$0.11847 per share)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DividendsRecognisedAsDistributionsToOwnersOfParentRelatingToCurrentYear" xlink:label="ifrs-full_DividendsRecognisedAsDistributionsToOwnersOfParentRelatingToCurrentYear" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DividendsRecognisedAsDistributionsToOwnersOfParentRelatingToCurrentYear" xlink:to="ifrs-full_DividendsRecognisedAsDistributionsToOwnersOfParentRelatingToCurrentYear_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DividendsRecognisedAsDistributionsToOwnersOfParentRelatingToCurrentYear_lbl" xml:lang="en-US">Additional proposed dividends</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_WithholdingIncomeTaxOnInterestOnCapitalAttributableAsMinimumMandatoryDividends" xlink:label="sbs_WithholdingIncomeTaxOnInterestOnCapitalAttributableAsMinimumMandatoryDividends" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_WithholdingIncomeTaxOnInterestOnCapitalAttributableAsMinimumMandatoryDividends" xlink:to="sbs_WithholdingIncomeTaxOnInterestOnCapitalAttributableAsMinimumMandatoryDividends_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_WithholdingIncomeTaxOnInterestOnCapitalAttributableAsMinimumMandatoryDividends_lbl" xml:lang="en-US">Withholding income tax on interest on capital attributable as minimum mandatory dividends</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve" xlink:label="ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve" xlink:to="ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve_lbl" xml:lang="en-US">Transfer to investments reserve</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_Equity_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_Equity_3_lbl" xml:lang="en-US">Ending balance</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_StatementOfChangesInEquityAbstract" xlink:label="ifrs-full_StatementOfChangesInEquityAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_StatementOfChangesInEquityAbstract" xlink:to="ifrs-full_StatementOfChangesInEquityAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_StatementOfChangesInEquityAbstract_lbl" xml:lang="en-US">Statement of changes in equity [abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_DividendPerShareAndPerADS" xlink:label="sbs_DividendPerShareAndPerADS" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DividendPerShareAndPerADS" xlink:to="sbs_DividendPerShareAndPerADS_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DividendPerShareAndPerADS_lbl" xml:lang="en-US">Interest on shareholder's equity</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AdditionalProposedDividendsApproved" xlink:label="sbs_AdditionalProposedDividendsApproved" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdditionalProposedDividendsApproved" xlink:to="sbs_AdditionalProposedDividendsApproved_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AdditionalProposedDividendsApproved_lbl" xml:lang="en-US">Additional proposed dividends, approved</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_StatementOfCashFlowsAbstract" xlink:label="ifrs-full_StatementOfCashFlowsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_StatementOfCashFlowsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_StatementOfCashFlowsAbstract_lbl" xml:lang="en-US">Statement of cash flows [abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US">Cash flow from operating activities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_ProfitLossBeforeTax_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProfitLossBeforeTax_2_lbl" xml:lang="en-US">Profit before income tax and social contribution</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:label="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:to="ifrs-full_AdjustmentsForReconcileProfitLossAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForReconcileProfitLossAbstract_lbl" xml:lang="en-US">Adjustments for:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" xlink:label="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" xlink:to="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense_lbl" xml:lang="en-US">Depreciation and amortization</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets" xlink:label="ifrs-full_AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets" xlink:to="ifrs-full_AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets_lbl" xml:lang="en-US">Residual value of property, plant and equipment, intangible assets and investment properties written-off</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BadDebtExpense" xlink:label="sbs_BadDebtExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BadDebtExpense" xlink:to="sbs_BadDebtExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sbs_BadDebtExpense_lbl" xml:lang="en-US">Bad debt expense</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AgreementSignedWithMunicipalityOfMaua" xlink:label="sbs_AgreementSignedWithMunicipalityOfMaua" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AgreementSignedWithMunicipalityOfMaua" xlink:to="sbs_AgreementSignedWithMunicipalityOfMaua_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sbs_AgreementSignedWithMunicipalityOfMaua_lbl" xml:lang="en-US">Agreement signed with the municipality of Maua</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AdjustmentsForSantoAndreAgreement" xlink:label="sbs_AdjustmentsForSantoAndreAgreement" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdjustmentsForSantoAndreAgreement" xlink:to="sbs_AdjustmentsForSantoAndreAgreement_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sbs_AdjustmentsForSantoAndreAgreement_lbl" xml:lang="en-US">Agreement signed with the municipality of Santo Andre</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AdjustmentsForGuarulhosAgreement" xlink:label="sbs_AdjustmentsForGuarulhosAgreement" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdjustmentsForGuarulhosAgreement" xlink:to="sbs_AdjustmentsForGuarulhosAgreement_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sbs_AdjustmentsForGuarulhosAgreement_lbl" xml:lang="en-US">Agreement signed with the municipality of Guarulhos</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ProvisionsAndInflationAdjustment" xlink:label="sbs_ProvisionsAndInflationAdjustment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProvisionsAndInflationAdjustment" xlink:to="sbs_ProvisionsAndInflationAdjustment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ProvisionsAndInflationAdjustment_lbl" xml:lang="en-US">Provisions and inflation adjustment</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AdjustmentsForFinanceCosts" xlink:label="ifrs-full_AdjustmentsForFinanceCosts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForFinanceCosts" xlink:to="ifrs-full_AdjustmentsForFinanceCosts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForFinanceCosts_lbl" xml:lang="en-US">Interest calculated on borrowings and financing payable</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_InflationAdjustmentAndExchangeGainsLossesOnBorrowingsAndFinancing" xlink:label="sbs_InflationAdjustmentAndExchangeGainsLossesOnBorrowingsAndFinancing" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InflationAdjustmentAndExchangeGainsLossesOnBorrowingsAndFinancing" xlink:to="sbs_InflationAdjustmentAndExchangeGainsLossesOnBorrowingsAndFinancing_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sbs_InflationAdjustmentAndExchangeGainsLossesOnBorrowingsAndFinancing_lbl" xml:lang="en-US">Inflation adjustment and exchange gains (losses) on borrowings and financing</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_InterestAndInflationAdjustmentOnLiabilities" xlink:label="sbs_InterestAndInflationAdjustmentOnLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestAndInflationAdjustmentOnLiabilities" xlink:to="sbs_InterestAndInflationAdjustmentOnLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sbs_InterestAndInflationAdjustmentOnLiabilities_lbl" xml:lang="en-US">Interest and inflation adjustment on liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_InterestAndInflationAdjustmentOnAssets" xlink:label="sbs_InterestAndInflationAdjustmentOnAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestAndInflationAdjustmentOnAssets" xlink:to="sbs_InterestAndInflationAdjustmentOnAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterestAndInflationAdjustmentOnAssets_lbl" xml:lang="en-US">Interest and inflation adjustment on assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_FinanceChargesFromCustomers" xlink:label="sbs_FinanceChargesFromCustomers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinanceChargesFromCustomers" xlink:to="sbs_FinanceChargesFromCustomers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_FinanceChargesFromCustomers_lbl" xml:lang="en-US">Finance charges from customers</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ProfitLossRecognisedOnExchangingConstructionServicesForIntangibleAsset2011" xlink:label="ifrs-full_ProfitLossRecognisedOnExchangingConstructionServicesForIntangibleAsset2011" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossRecognisedOnExchangingConstructionServicesForIntangibleAsset2011" xlink:to="ifrs-full_ProfitLossRecognisedOnExchangingConstructionServicesForIntangibleAsset2011_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_ProfitLossRecognisedOnExchangingConstructionServicesForIntangibleAsset2011_lbl" xml:lang="en-US">Construction margin on intangible assets arising from concession agreements</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ProvisionForConsentDecreeAndKnowledgeRetentionProgram" xlink:label="sbs_ProvisionForConsentDecreeAndKnowledgeRetentionProgram" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProvisionForConsentDecreeAndKnowledgeRetentionProgram" xlink:to="sbs_ProvisionForConsentDecreeAndKnowledgeRetentionProgram_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sbs_ProvisionForConsentDecreeAndKnowledgeRetentionProgram_lbl" xml:lang="en-US">Provision for Consent Decree (TAC) and Knowledge Retention Program (PRC)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_IncreaseDecreaseThroughChangeInEquityOfSubsidiaries" xlink:label="ifrs-full_IncreaseDecreaseThroughChangeInEquityOfSubsidiaries" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughChangeInEquityOfSubsidiaries" xlink:to="ifrs-full_IncreaseDecreaseThroughChangeInEquityOfSubsidiaries_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_IncreaseDecreaseThroughChangeInEquityOfSubsidiaries_lbl" xml:lang="en-US">Share of profit of investees</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_InterestAndMonetaryRestatement" xlink:label="sbs_InterestAndMonetaryRestatement" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestAndMonetaryRestatement" xlink:to="sbs_InterestAndMonetaryRestatement_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sbs_InterestAndMonetaryRestatement_lbl" xml:lang="en-US">Interest and monetary restatement (PPP)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ProvisionFromSaoPauloAgreement" xlink:label="sbs_ProvisionFromSaoPauloAgreement" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProvisionFromSaoPauloAgreement" xlink:to="sbs_ProvisionFromSaoPauloAgreement_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sbs_ProvisionFromSaoPauloAgreement_lbl" xml:lang="en-US">Provision from Sao Paulo agreement</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_PostemploymentBenefitExpenseDefinedBenefitPlans" xlink:label="ifrs-full_PostemploymentBenefitExpenseDefinedBenefitPlans" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PostemploymentBenefitExpenseDefinedBenefitPlans" xlink:to="ifrs-full_PostemploymentBenefitExpenseDefinedBenefitPlans_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PostemploymentBenefitExpenseDefinedBenefitPlans_lbl" xml:lang="en-US">Pension plan obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherAdjustmentsToReconcileProfitLoss" xlink:label="ifrs-full_OtherAdjustmentsToReconcileProfitLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherAdjustmentsToReconcileProfitLoss" xlink:to="ifrs-full_OtherAdjustmentsToReconcileProfitLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherAdjustmentsToReconcileProfitLoss_lbl" xml:lang="en-US">Other adjustments</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AdjustmentsForReconcileProfitLoss" xlink:label="ifrs-full_AdjustmentsForReconcileProfitLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLoss" xlink:to="ifrs-full_AdjustmentsForReconcileProfitLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForReconcileProfitLoss_lbl" xml:lang="en-US">Total adustments</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_IncreaseDecreaseInAssetsAbstract" xlink:label="sbs_IncreaseDecreaseInAssetsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IncreaseDecreaseInAssetsAbstract" xlink:to="sbs_IncreaseDecreaseInAssetsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IncreaseDecreaseInAssetsAbstract_lbl" xml:lang="en-US">Changes in assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable_lbl" xml:lang="en-US">Trade receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables_lbl" xml:lang="en-US">Accounts receivable from related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories_lbl" xml:lang="en-US">Inventories</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AdjustmentsForRecoverableTaxes" xlink:label="sbs_AdjustmentsForRecoverableTaxes" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdjustmentsForRecoverableTaxes" xlink:to="sbs_AdjustmentsForRecoverableTaxes_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_AdjustmentsForRecoverableTaxes_lbl" xml:lang="en-US">Recoverable taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AdjustmentsForIncreaseDecreaseInEscrowDeposits" xlink:label="sbs_AdjustmentsForIncreaseDecreaseInEscrowDeposits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdjustmentsForIncreaseDecreaseInEscrowDeposits" xlink:to="sbs_AdjustmentsForIncreaseDecreaseInEscrowDeposits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_AdjustmentsForIncreaseDecreaseInEscrowDeposits_lbl" xml:lang="en-US">Escrow deposits</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AdjustmentsForDecreaseIncreaseInOtherReceivables" xlink:label="sbs_AdjustmentsForDecreaseIncreaseInOtherReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdjustmentsForDecreaseIncreaseInOtherReceivables" xlink:to="sbs_AdjustmentsForDecreaseIncreaseInOtherReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AdjustmentsForDecreaseIncreaseInOtherReceivables_lbl" xml:lang="en-US">Other receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_IncreaseDecreaseInLiabilitiesAbstract" xlink:label="sbs_IncreaseDecreaseInLiabilitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IncreaseDecreaseInLiabilitiesAbstract" xlink:to="sbs_IncreaseDecreaseInLiabilitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IncreaseDecreaseInLiabilitiesAbstract_lbl" xml:lang="en-US">Changes in liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable_lbl" xml:lang="en-US">Trade payables and contractors</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInOtherOperatingPayables" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInOtherOperatingPayables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForIncreaseDecreaseInOtherOperatingPayables" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInOtherOperatingPayables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInOtherOperatingPayables_lbl" xml:lang="en-US">Services payable</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AdjustmentsForDecreaseIncreaseInAccruedPayrollTaxes" xlink:label="sbs_AdjustmentsForDecreaseIncreaseInAccruedPayrollTaxes" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdjustmentsForDecreaseIncreaseInAccruedPayrollTaxes" xlink:to="sbs_AdjustmentsForDecreaseIncreaseInAccruedPayrollTaxes_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_AdjustmentsForDecreaseIncreaseInAccruedPayrollTaxes_lbl" xml:lang="en-US">Accrued payroll and related taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AdjustmentsForDecreaseIncreaseInTaxesAndContributionsPayable" xlink:label="sbs_AdjustmentsForDecreaseIncreaseInTaxesAndContributionsPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdjustmentsForDecreaseIncreaseInTaxesAndContributionsPayable" xlink:to="sbs_AdjustmentsForDecreaseIncreaseInTaxesAndContributionsPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AdjustmentsForDecreaseIncreaseInTaxesAndContributionsPayable_lbl" xml:lang="en-US">Taxes and contributions payable</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AdjustmentsForDecreaseIncreaseInDeferredCofinsPASEP" xlink:label="sbs_AdjustmentsForDecreaseIncreaseInDeferredCofinsPASEP" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdjustmentsForDecreaseIncreaseInDeferredCofinsPASEP" xlink:to="sbs_AdjustmentsForDecreaseIncreaseInDeferredCofinsPASEP_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AdjustmentsForDecreaseIncreaseInDeferredCofinsPASEP_lbl" xml:lang="en-US">Deferred Cofins/PASEP</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AdjustmentsForProvisions" xlink:label="ifrs-full_AdjustmentsForProvisions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForProvisions" xlink:to="ifrs-full_AdjustmentsForProvisions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_AdjustmentsForProvisions_lbl" xml:lang="en-US">Provisions</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AdjustmentsForPensionObligations" xlink:label="sbs_AdjustmentsForPensionObligations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdjustmentsForPensionObligations" xlink:to="sbs_AdjustmentsForPensionObligations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_AdjustmentsForPensionObligations_lbl" xml:lang="en-US">Pension obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInOtherLiabilities" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInOtherLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForIncreaseDecreaseInOtherLiabilities" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInOtherLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInOtherLiabilities_lbl" xml:lang="en-US">Other liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CashFlowsFromUsedInOperations" xlink:label="ifrs-full_CashFlowsFromUsedInOperations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInOperations" xlink:to="ifrs-full_CashFlowsFromUsedInOperations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CashFlowsFromUsedInOperations_lbl" xml:lang="en-US">Cash generated from operations</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_InterestPaidClassifiedAsOperatingActivities" xlink:label="ifrs-full_InterestPaidClassifiedAsOperatingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestPaidClassifiedAsOperatingActivities" xlink:to="ifrs-full_InterestPaidClassifiedAsOperatingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InterestPaidClassifiedAsOperatingActivities_lbl" xml:lang="en-US">Interest paid</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_IncomeTaxesPaidRefundClassifiedAsOperatingActivities" xlink:label="ifrs-full_IncomeTaxesPaidRefundClassifiedAsOperatingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncomeTaxesPaidRefundClassifiedAsOperatingActivities" xlink:to="ifrs-full_IncomeTaxesPaidRefundClassifiedAsOperatingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncomeTaxesPaidRefundClassifiedAsOperatingActivities_lbl" xml:lang="en-US">Income tax and social contribution paid</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivities_lbl" xml:lang="en-US">Net cash generated from operating activities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract_lbl" xml:lang="en-US">Cash flows from investing activities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" xlink:label="ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" xlink:to="ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities_lbl" xml:lang="en-US">Acquisition of contract assets and intangible assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalents" xlink:label="ifrs-full_CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalents" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalents" xlink:to="ifrs-full_CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalents_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalents_lbl" xml:lang="en-US">Restricted cash</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_FinancialInvestments" xlink:label="sbs_FinancialInvestments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinancialInvestments" xlink:to="sbs_FinancialInvestments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_FinancialInvestments_lbl" xml:lang="en-US">Financial investments</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities" xlink:label="ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities" xlink:to="ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities_lbl" xml:lang="en-US">Investment increase/(decrease)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:label="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:to="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities_lbl" xml:lang="en-US">Purchase of property, plant and equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DividendsReceivedClassifiedAsInvestingActivities" xlink:label="ifrs-full_DividendsReceivedClassifiedAsInvestingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DividendsReceivedClassifiedAsInvestingActivities" xlink:to="ifrs-full_DividendsReceivedClassifiedAsInvestingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DividendsReceivedClassifiedAsInvestingActivities_lbl" xml:lang="en-US">Dividends received</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:to="ifrs-full_CashFlowsFromUsedInInvestingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivities_lbl" xml:lang="en-US">Net cash used in investing activities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract_lbl" xml:lang="en-US">Cash flows from financing activities</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BorrowingsAndFinancingAbstract" xlink:label="sbs_BorrowingsAndFinancingAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingsAndFinancingAbstract" xlink:to="sbs_BorrowingsAndFinancingAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_BorrowingsAndFinancingAbstract_lbl" xml:lang="en-US">Borrowings and financing</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities" xlink:label="ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities" xlink:to="ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities_lbl" xml:lang="en-US">Proceeds from loans</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" xlink:label="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" xlink:to="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities_lbl" xml:lang="en-US">Payment of loans</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DividendsPaidClassifiedAsFinancingActivities" xlink:label="ifrs-full_DividendsPaidClassifiedAsFinancingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DividendsPaidClassifiedAsFinancingActivities" xlink:to="ifrs-full_DividendsPaidClassifiedAsFinancingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_DividendsPaidClassifiedAsFinancingActivities_lbl" xml:lang="en-US">Payment of interest on capital</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" xlink:label="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" xlink:to="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities_lbl" xml:lang="en-US">Public-Private Partnership - PPP</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ProgramContractCommitments" xlink:label="sbs_ProgramContractCommitments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProgramContractCommitments" xlink:to="sbs_ProgramContractCommitments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sbs_ProgramContractCommitments_lbl" xml:lang="en-US">Program Contract Commitments</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivities" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivities_lbl" xml:lang="en-US">Net cash used in financing activities</link:label>
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      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ChangesInAccountingPracticesAndDisclosuresAbstract" xlink:label="sbs_ChangesInAccountingPracticesAndDisclosuresAbstract" />
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DescriptionOfInitialApplicationOfStandardsOrInterpretations" xlink:label="ifrs-full_DescriptionOfInitialApplicationOfStandardsOrInterpretations" />
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfMarketRiskExplanatory" xlink:label="ifrs-full_DisclosureOfMarketRiskExplanatory" />
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      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_KeyAccountingEstimatesAndJudgmentsAbstract" xlink:label="sbs_KeyAccountingEstimatesAndJudgmentsAbstract" />
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory" xlink:label="ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory" />
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CashAndCashEquivalentsAbstract" xlink:label="ifrs-full_CashAndCashEquivalentsAbstract" />
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory" xlink:label="ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory" />
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      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_FinancialInvestmentsAbstract" xlink:label="sbs_FinancialInvestmentsAbstract" />
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfFinancialAssetsExplanatory" xlink:label="ifrs-full_DisclosureOfFinancialAssetsExplanatory" />
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      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_RestricteCashAbstract" xlink:label="sbs_RestricteCashAbstract" />
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfRestrictedCashAndCashEquivalentsExplanatory" xlink:label="ifrs-full_DisclosureOfRestrictedCashAndCashEquivalentsExplanatory" />
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      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TradeReceivablesAbstract" xlink:label="sbs_TradeReceivablesAbstract" />
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory" xlink:label="ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory" />
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_RelatedPartyTransactionsAbstract" xlink:label="ifrs-full_RelatedPartyTransactionsAbstract" />
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      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfRelatedPartyExplanatory" xlink:label="ifrs-full_DisclosureOfRelatedPartyExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwillAbstract_lbl" xml:lang="en-US">Intangible assets other than goodwill [abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfServiceConcessionArrangementsExplanatory" xlink:label="ifrs-full_DisclosureOfServiceConcessionArrangementsExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DisclosureOfServiceConcessionArrangementsExplanatory_lbl" xml:lang="en-US">Intangible assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_PropertyPlantAndEquipmentAbstract" xlink:label="ifrs-full_PropertyPlantAndEquipmentAbstract" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PropertyPlantAndEquipmentAbstract_lbl" xml:lang="en-US">Property, plant and equipment [abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory_lbl" xml:lang="en-US">Property, plant and equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_BorrowingsAbstract" xlink:label="ifrs-full_BorrowingsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingsAbstract" xlink:to="ifrs-full_BorrowingsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BorrowingsAbstract_lbl" xml:lang="en-US">Borrowings [abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfBorrowingsExplanatory" xlink:label="ifrs-full_DisclosureOfBorrowingsExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DisclosureOfBorrowingsExplanatory_lbl" xml:lang="en-US">Borrowings and financing</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TaxesRecoverablePayableAbstract" xlink:label="sbs_TaxesRecoverablePayableAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TaxesRecoverablePayableAbstract" xlink:to="sbs_TaxesRecoverablePayableAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TaxesRecoverablePayableAbstract_lbl" xml:lang="en-US">Taxes Recoverablepayable</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfTaxReceivablesAndPayablesExplanatory" xlink:label="ifrs-full_DisclosureOfTaxReceivablesAndPayablesExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfTaxReceivablesAndPayablesExplanatory_lbl" xml:lang="en-US">Taxes recoverable/payable</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_DeferredTaxesAndContributionsAbstract" xlink:label="sbs_DeferredTaxesAndContributionsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DeferredTaxesAndContributionsAbstract" xlink:to="sbs_DeferredTaxesAndContributionsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DeferredTaxesAndContributionsAbstract_lbl" xml:lang="en-US">Deferred Taxes And Contributions</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfDeferredTaxesExplanatory" xlink:label="ifrs-full_DisclosureOfDeferredTaxesExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDeferredTaxesExplanatory" xlink:to="ifrs-full_DisclosureOfDeferredTaxesExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfDeferredTaxesExplanatory_lbl" xml:lang="en-US">Deferred taxes and contributions</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ProvisionsAbstract" xlink:label="ifrs-full_ProvisionsAbstract" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProvisionsAbstract_lbl" xml:lang="en-US">Provisions [abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfProvisionsExplanatory" xlink:label="ifrs-full_DisclosureOfProvisionsExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfProvisionsExplanatory" xlink:to="ifrs-full_DisclosureOfProvisionsExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DisclosureOfProvisionsExplanatory_lbl" xml:lang="en-US">Provisions</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_EmployeesBenefitsAbstract" xlink:label="sbs_EmployeesBenefitsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EmployeesBenefitsAbstract" xlink:to="sbs_EmployeesBenefitsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_EmployeesBenefitsAbstract_lbl" xml:lang="en-US">Employees Benefits</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfEmployeeBenefitsExplanatory" xlink:label="ifrs-full_DisclosureOfEmployeeBenefitsExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfEmployeeBenefitsExplanatory" xlink:to="ifrs-full_DisclosureOfEmployeeBenefitsExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfEmployeeBenefitsExplanatory_lbl" xml:lang="en-US">Employees benefits</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ServicesPayableAbstract" xlink:label="sbs_ServicesPayableAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ServicesPayableAbstract" xlink:to="sbs_ServicesPayableAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ServicesPayableAbstract_lbl" xml:lang="en-US">Services Payable</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfOtherLiabilitiesExplanatory" xlink:label="ifrs-full_DisclosureOfOtherLiabilitiesExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfOtherLiabilitiesExplanatory" xlink:to="ifrs-full_DisclosureOfOtherLiabilitiesExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DisclosureOfOtherLiabilitiesExplanatory_lbl" xml:lang="en-US">Services payable</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_KnowledgeRetentionProgramAbstract" xlink:label="sbs_KnowledgeRetentionProgramAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_KnowledgeRetentionProgramAbstract" xlink:to="sbs_KnowledgeRetentionProgramAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_KnowledgeRetentionProgramAbstract_lbl" xml:lang="en-US">Knowledge Retention Program</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_DisclosureOfKnowledgeRetentionProgramExplanatory" xlink:label="sbs_DisclosureOfKnowledgeRetentionProgramExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DisclosureOfKnowledgeRetentionProgramExplanatory" xlink:to="sbs_DisclosureOfKnowledgeRetentionProgramExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_DisclosureOfKnowledgeRetentionProgramExplanatory_lbl" xml:lang="en-US">Knowledge Retention Program</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAbstract" xlink:to="ifrs-full_EquityAbstract_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_EquityAbstract_2_lbl" xml:lang="en-US">Equity [abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfIssuedCapitalExplanatory" xlink:label="ifrs-full_DisclosureOfIssuedCapitalExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfIssuedCapitalExplanatory" xlink:to="ifrs-full_DisclosureOfIssuedCapitalExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DisclosureOfIssuedCapitalExplanatory_lbl" xml:lang="en-US">Equity</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_EarningsPerShareAbstract" xlink:label="ifrs-full_EarningsPerShareAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EarningsPerShareAbstract" xlink:to="ifrs-full_EarningsPerShareAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EarningsPerShareAbstract_lbl" xml:lang="en-US">Earnings per share [abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfEarningsPerShareExplanatory" xlink:label="ifrs-full_DisclosureOfEarningsPerShareExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfEarningsPerShareExplanatory_lbl" xml:lang="en-US">Earnings per share</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfOperatingSegmentsAbstract" xlink:label="ifrs-full_DisclosureOfOperatingSegmentsAbstract" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfOperatingSegmentsAbstract_lbl" xml:lang="en-US">Disclosure of operating segments [abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfOperatingSegmentsExplanatory" xlink:label="ifrs-full_DisclosureOfOperatingSegmentsExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfOperatingSegmentsExplanatory_lbl" xml:lang="en-US">Operating segment information</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_InsurancesAbstract" xlink:label="sbs_InsurancesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InsurancesAbstract" xlink:to="sbs_InsurancesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InsurancesAbstract_lbl" xml:lang="en-US">Insurances [abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfInsuranceContractsExplanatory" xlink:label="ifrs-full_DisclosureOfInsuranceContractsExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfInsuranceContractsExplanatory_lbl" xml:lang="en-US">Insurance</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_OperatingRevenueAbstract" xlink:label="sbs_OperatingRevenueAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OperatingRevenueAbstract" xlink:to="sbs_OperatingRevenueAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OperatingRevenueAbstract_lbl" xml:lang="en-US">Operating Revenue</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfRevenueExplanatory" xlink:label="ifrs-full_DisclosureOfRevenueExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfRevenueExplanatory_lbl" xml:lang="en-US">Operating revenue</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_OperatingCostsAndExpenseAbstract" xlink:label="sbs_OperatingCostsAndExpenseAbstract" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OperatingCostsAndExpenseAbstract_lbl" xml:lang="en-US">Operating costs and expense [abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfExpensesByNatureExplanatory" xlink:label="ifrs-full_DisclosureOfExpensesByNatureExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfExpensesByNatureExplanatory_lbl" xml:lang="en-US">Operating costs and expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_FinancialIncomeExpensesAbstract" xlink:label="sbs_FinancialIncomeExpensesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinancialIncomeExpensesAbstract" xlink:to="sbs_FinancialIncomeExpensesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_FinancialIncomeExpensesAbstract_lbl" xml:lang="en-US">Financial income (expenses) [abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory" xlink:label="ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory_lbl" xml:lang="en-US">Financial Income (Expenses)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_OtherOperatingIncomeExpensesNetAbstract" xlink:label="sbs_OtherOperatingIncomeExpensesNetAbstract" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherOperatingIncomeExpensesNetAbstract_lbl" xml:lang="en-US">Other Operating Income Expenses Net</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DisclosureOfOtherOperatingIncomeExpenseExplanatory_lbl" xml:lang="en-US">Other operating income (expenses), net</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_CommitmentsAbstract" xlink:label="sbs_CommitmentsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CommitmentsAbstract" xlink:to="sbs_CommitmentsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CommitmentsAbstract_lbl" xml:lang="en-US">Commitments</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfCommitmentsExplanatory" xlink:label="ifrs-full_DisclosureOfCommitmentsExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DisclosureOfCommitmentsExplanatory_lbl" xml:lang="en-US">Commitments</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SupplementalCashFlowInformationsAbstract" xlink:label="sbs_SupplementalCashFlowInformationsAbstract" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_SupplementalCashFlowInformationsAbstract_lbl" xml:lang="en-US">Depreciation and amortization</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DisclosureOfSupplementalCashFlowInformationExplanatory_lbl" xml:lang="en-US">Supplemental cash flow information</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EventsAfterTheReportingPeriodAbstract" xlink:to="sbs_EventsAfterTheReportingPeriodAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_EventsAfterTheReportingPeriodAbstract_lbl" xml:lang="en-US">Events After Reporting Period</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory" xlink:label="ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory_lbl" xml:lang="en-US">Events after the reporting period</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents" xlink:label="ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents_lbl" xml:lang="en-US">Cash and cash equivalents</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory_lbl" xml:lang="en-US">Financial assets and liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue_lbl" xml:lang="en-US">Operating income</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory_lbl" xml:lang="en-US">Trade receivables and allowance for doubtful accounts</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories_lbl" xml:lang="en-US">Inventories</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory_lbl" xml:lang="en-US">Investment properties</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory_lbl" xml:lang="en-US">Property, plant and equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory_lbl" xml:lang="en-US">Intangible assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory_lbl" xml:lang="en-US">Impairment of non-financial assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory_lbl" xml:lang="en-US">Trade accounts payable and contractors</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DescriptionOfAccountingPolicyForBorrowingsExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForBorrowingsExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForBorrowingsExplanatory_lbl" xml:lang="en-US">Borrowings and financing</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DescriptionOfAccountingPolicyForBorrowingCostsExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForBorrowingCostsExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForBorrowingCostsExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForBorrowingCostsExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForBorrowingCostsExplanatory_lbl" xml:lang="en-US">Borrowing costs</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory_lbl" xml:lang="en-US">Salaries, payroll charges and contributions</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory_lbl" xml:lang="en-US">Provisions, legal obligations, escrow deposits and contingent assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory_lbl" xml:lang="en-US">Environmental costs</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory_lbl" xml:lang="en-US">Income taxes - current and deferred</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory" />
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      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_DescriptionOfAccountingPolicyForPensionObligationsExplanatory" xlink:label="sbs_DescriptionOfAccountingPolicyForPensionObligationsExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_DescriptionOfAccountingPolicyForPensionObligationsExplanatory_lbl" xml:lang="en-US">Pension obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory_lbl" xml:lang="en-US">Financial revenues and expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory_lbl" xml:lang="en-US">Leases</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_DescriptionOfAccountingPolicyForOtherCurrentAndNoncurrentAssetsAndLiabilitiesExplanatory" xlink:label="sbs_DescriptionOfAccountingPolicyForOtherCurrentAndNoncurrentAssetsAndLiabilitiesExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DescriptionOfAccountingPolicyForOtherCurrentAndNoncurrentAssetsAndLiabilitiesExplanatory_lbl" xml:lang="en-US">Other current and noncurrent assets and liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DescriptionOfAccountingPolicyForDividendsExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForDividendsExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForDividendsExplanatory_lbl" xml:lang="en-US">Dividends and interest on capital</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_DescriptionOfAccountingPolicyForPresentValueAdjustmentExplanatory" xlink:label="sbs_DescriptionOfAccountingPolicyForPresentValueAdjustmentExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DescriptionOfAccountingPolicyForPresentValueAdjustmentExplanatory_lbl" xml:lang="en-US">Present value adjustment</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory_lbl" xml:lang="en-US">Segment information</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory_lbl" xml:lang="en-US">Translation into foreign currency</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfConcessionAgreementsTableTextBlock" xlink:label="sbs_SummaryOfConcessionAgreementsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfConcessionAgreementsTableTextBlock" xlink:to="sbs_SummaryOfConcessionAgreementsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfConcessionAgreementsTableTextBlock_lbl" xml:lang="en-US">Schedule of concession agreements</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfNewAccountingStandardsAmendmentsAndInterpretationsAdoptedTableTextBlock" xlink:label="sbs_SummaryOfNewAccountingStandardsAmendmentsAndInterpretationsAdoptedTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfNewAccountingStandardsAmendmentsAndInterpretationsAdoptedTableTextBlock" xlink:to="sbs_SummaryOfNewAccountingStandardsAmendmentsAndInterpretationsAdoptedTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfNewAccountingStandardsAmendmentsAndInterpretationsAdoptedTableTextBlock_lbl" xml:lang="en-US">Schedule of new standards, amendments and interpretations, adopted</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations" xlink:label="ifrs-full_DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations" xlink:to="ifrs-full_DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations_lbl" xml:lang="en-US">Schedule of new standards, amendments and interpretations, not yet effective</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfExposureToExchangeRiskTableTextBlock" xlink:label="sbs_SummaryOfExposureToExchangeRiskTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfExposureToExchangeRiskTableTextBlock" xlink:to="sbs_SummaryOfExposureToExchangeRiskTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfExposureToExchangeRiskTableTextBlock_lbl" xml:lang="en-US">Schedule of exposure to exchange risk</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfIncreaseDecreaseInExchangeRateTableTextBlock" xlink:label="sbs_SummaryOfIncreaseDecreaseInExchangeRateTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfIncreaseDecreaseInExchangeRateTableTextBlock" xlink:to="sbs_SummaryOfIncreaseDecreaseInExchangeRateTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfIncreaseDecreaseInExchangeRateTableTextBlock_lbl" xml:lang="en-US">Schedule of increase/decrease in exchange rate</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ScheduleOfCurrencyExposureTableTextBlock" xlink:label="sbs_ScheduleOfCurrencyExposureTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfCurrencyExposureTableTextBlock" xlink:to="sbs_ScheduleOfCurrencyExposureTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ScheduleOfCurrencyExposureTableTextBlock_lbl" xml:lang="en-US">Schedule of currency exposure</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfBorrowingAndFinancingVariableInterestRateTableTextBlock" xlink:label="sbs_SummaryOfBorrowingAndFinancingVariableInterestRateTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfBorrowingAndFinancingVariableInterestRateTableTextBlock" xlink:to="sbs_SummaryOfBorrowingAndFinancingVariableInterestRateTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfBorrowingAndFinancingVariableInterestRateTableTextBlock_lbl" xml:lang="en-US">Schedule of borrowing and financing variable interest rate</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfCreditInformationOfBanksTableTextBlock" xlink:label="sbs_SummaryOfCreditInformationOfBanksTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfCreditInformationOfBanksTableTextBlock" xlink:to="sbs_SummaryOfCreditInformationOfBanksTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfCreditInformationOfBanksTableTextBlock_lbl" xml:lang="en-US">Schedule of credit information of banks</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfCreditRiskExplanatory" xlink:label="ifrs-full_DisclosureOfCreditRiskExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfCreditRiskExplanatory" xlink:to="ifrs-full_DisclosureOfCreditRiskExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfCreditRiskExplanatory_lbl" xml:lang="en-US">Schedule of credit rating</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfLiquidityRiskExplanatory" xlink:label="ifrs-full_DisclosureOfLiquidityRiskExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfLiquidityRiskExplanatory" xlink:to="ifrs-full_DisclosureOfLiquidityRiskExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfLiquidityRiskExplanatory_lbl" xml:lang="en-US">Schedule of liquidity risk</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ScheduleOfSensitivityAnalysisOnInterestRateRiskTableTextBlock" xlink:label="sbs_ScheduleOfSensitivityAnalysisOnInterestRateRiskTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfSensitivityAnalysisOnInterestRateRiskTableTextBlock" xlink:to="sbs_ScheduleOfSensitivityAnalysisOnInterestRateRiskTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ScheduleOfSensitivityAnalysisOnInterestRateRiskTableTextBlock_lbl" xml:lang="en-US">Schedule of sensitivity analysis on interest rate risk</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfCapitalManagementTableTextBlock" xlink:label="sbs_SummaryOfCapitalManagementTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfCapitalManagementTableTextBlock" xlink:to="sbs_SummaryOfCapitalManagementTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfCapitalManagementTableTextBlock_lbl" xml:lang="en-US">Schedule of capital management</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfFairValueOfFinancialInstrumentsExplanatory" xlink:label="ifrs-full_DisclosureOfFairValueOfFinancialInstrumentsExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfFairValueOfFinancialInstrumentsExplanatory" xlink:to="ifrs-full_DisclosureOfFairValueOfFinancialInstrumentsExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfFairValueOfFinancialInstrumentsExplanatory_lbl" xml:lang="en-US">Schedule of fair value of financial instruments</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfFinancialLiabilitiesTableTextBlock" xlink:label="sbs_SummaryOfFinancialLiabilitiesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfFinancialLiabilitiesTableTextBlock" xlink:to="sbs_SummaryOfFinancialLiabilitiesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfFinancialLiabilitiesTableTextBlock_lbl" xml:lang="en-US">Schedule of financial liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfCashAndCashEquivalentsTableTextBlock" xlink:label="sbs_SummaryOfCashAndCashEquivalentsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfCashAndCashEquivalentsTableTextBlock" xlink:to="sbs_SummaryOfCashAndCashEquivalentsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfCashAndCashEquivalentsTableTextBlock_lbl" xml:lang="en-US">Schedule of cash and cash equivalents</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfFinancialInvestmentsTableTextBlock" xlink:label="sbs_SummaryOfFinancialInvestmentsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfFinancialInvestmentsTableTextBlock" xlink:to="sbs_SummaryOfFinancialInvestmentsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfFinancialInvestmentsTableTextBlock_lbl" xml:lang="en-US">Schedule of financial investments</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_RestrictCashAbstract" xlink:label="sbs_RestrictCashAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RestrictCashAbstract" xlink:to="sbs_RestrictCashAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_RestrictCashAbstract_lbl" xml:lang="en-US">Deferred income tax and social contribution - G1 Plan</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfRestrictedCashTableTextBlock" xlink:label="sbs_SummaryOfRestrictedCashTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfRestrictedCashTableTextBlock" xlink:to="sbs_SummaryOfRestrictedCashTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfRestrictedCashTableTextBlock_lbl" xml:lang="en-US">Schedule of restricted cash</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfFinancialPositionTableTextBlock" xlink:label="sbs_SummaryOfFinancialPositionTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfFinancialPositionTableTextBlock" xlink:to="sbs_SummaryOfFinancialPositionTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfFinancialPositionTableTextBlock_lbl" xml:lang="en-US">Schedule of financial position</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfAgingOfTradeReceivablesTableTextBlock" xlink:label="sbs_SummaryOfAgingOfTradeReceivablesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfAgingOfTradeReceivablesTableTextBlock" xlink:to="sbs_SummaryOfAgingOfTradeReceivablesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfAgingOfTradeReceivablesTableTextBlock_lbl" xml:lang="en-US">Schedule of aging of trade receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfTradeReceivableAllowanceForDoubtfulAccountsTableTextBlock" xlink:label="sbs_SummaryOfTradeReceivableAllowanceForDoubtfulAccountsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfTradeReceivableAllowanceForDoubtfulAccountsTableTextBlock" xlink:to="sbs_SummaryOfTradeReceivableAllowanceForDoubtfulAccountsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfTradeReceivableAllowanceForDoubtfulAccountsTableTextBlock_lbl" xml:lang="en-US">Schedule of allowance for doubtful accounts</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfReconciliationOfEstimatedLossesOfIncomeTableTextBlock" xlink:label="sbs_SummaryOfReconciliationOfEstimatedLossesOfIncomeTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfReconciliationOfEstimatedLossesOfIncomeTableTextBlock" xlink:to="sbs_SummaryOfReconciliationOfEstimatedLossesOfIncomeTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfReconciliationOfEstimatedLossesOfIncomeTableTextBlock_lbl" xml:lang="en-US">Schedule of reconciliation of estimated/historic losses of income</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfAccountsReceivableInterestOnCapitalPayableRevenueAndExpensesWithGovernmentTableTextBlock" xlink:label="sbs_SummaryOfAccountsReceivableInterestOnCapitalPayableRevenueAndExpensesWithGovernmentTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfAccountsReceivableInterestOnCapitalPayableRevenueAndExpensesWithGovernmentTableTextBlock" xlink:to="sbs_SummaryOfAccountsReceivableInterestOnCapitalPayableRevenueAndExpensesWithGovernmentTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfAccountsReceivableInterestOnCapitalPayableRevenueAndExpensesWithGovernmentTableTextBlock_lbl" xml:lang="en-US">Schedule of accounts receivable, interest on capital payable, revenue and expenses with the Sao Paulo state government</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfLoanAgreementThroughCreditFacilityTableTextBlock" xlink:label="sbs_SummaryOfLoanAgreementThroughCreditFacilityTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfLoanAgreementThroughCreditFacilityTableTextBlock" xlink:to="sbs_SummaryOfLoanAgreementThroughCreditFacilityTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfLoanAgreementThroughCreditFacilityTableTextBlock_lbl" xml:lang="en-US">Schedule of loan agreement through credit facility</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfInvesteesFinancialStatementsAndEquityInterestTableTextBlock" xlink:label="sbs_SummaryOfInvesteesFinancialStatementsAndEquityInterestTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfInvesteesFinancialStatementsAndEquityInterestTableTextBlock" xlink:to="sbs_SummaryOfInvesteesFinancialStatementsAndEquityInterestTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfInvesteesFinancialStatementsAndEquityInterestTableTextBlock_lbl" xml:lang="en-US">Schedule of the investees' financial statements and equity interest</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfInvestmentPropertiesTableTextBlock" xlink:label="sbs_SummaryOfInvestmentPropertiesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfInvestmentPropertiesTableTextBlock" xlink:to="sbs_SummaryOfInvestmentPropertiesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfInvestmentPropertiesTableTextBlock_lbl" xml:lang="en-US">Schedule of investment properties</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfContractAssetsTableTextBlock" xlink:label="sbs_SummaryOfContractAssetsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfContractAssetsTableTextBlock" xlink:to="sbs_SummaryOfContractAssetsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfContractAssetsTableTextBlock_lbl" xml:lang="en-US">Schedule of contract assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfFinancialPositionDetailsTableTextBlock" xlink:label="sbs_SummaryOfFinancialPositionDetailsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfFinancialPositionDetailsTableTextBlock" xlink:to="sbs_SummaryOfFinancialPositionDetailsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfFinancialPositionDetailsTableTextBlock_lbl" xml:lang="en-US">Schedule of statement of financial position details</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SumamryOfChangesInIntangibleAssetsTableTextBlock" xlink:label="sbs_SumamryOfChangesInIntangibleAssetsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SumamryOfChangesInIntangibleAssetsTableTextBlock" xlink:to="sbs_SumamryOfChangesInIntangibleAssetsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SumamryOfChangesInIntangibleAssetsTableTextBlock_lbl" xml:lang="en-US">Schedule of changes in intangible assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfLiabilitiesAssumedTableTextBlock" xlink:label="sbs_SummaryOfLiabilitiesAssumedTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfLiabilitiesAssumedTableTextBlock" xlink:to="sbs_SummaryOfLiabilitiesAssumedTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfLiabilitiesAssumedTableTextBlock_lbl" xml:lang="en-US">Schedule of liabilities assumed</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfRightOfUseTableTextBlock" xlink:label="sbs_SummaryOfRightOfUseTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfRightOfUseTableTextBlock" xlink:to="sbs_SummaryOfRightOfUseTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfRightOfUseTableTextBlock_lbl" xml:lang="en-US">Schedule of right of use</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfIncomeStatementImpactTableTextBlock" xlink:label="sbs_SummaryOfIncomeStatementImpactTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfIncomeStatementImpactTableTextBlock" xlink:to="sbs_SummaryOfIncomeStatementImpactTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfIncomeStatementImpactTableTextBlock_lbl" xml:lang="en-US">Schedule of income statement impact</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfPropertyPlantAndEquipmentTableTextBlock" xlink:label="sbs_SummaryOfPropertyPlantAndEquipmentTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfPropertyPlantAndEquipmentTableTextBlock" xlink:to="sbs_SummaryOfPropertyPlantAndEquipmentTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_SummaryOfPropertyPlantAndEquipmentTableTextBlock_lbl" xml:lang="en-US">Schedule of statement of financial position details</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfChangesInPropertyPlantAndEquipmentTableTextBlock" xlink:label="sbs_SummaryOfChangesInPropertyPlantAndEquipmentTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfChangesInPropertyPlantAndEquipmentTableTextBlock" xlink:to="sbs_SummaryOfChangesInPropertyPlantAndEquipmentTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfChangesInPropertyPlantAndEquipmentTableTextBlock_lbl" xml:lang="en-US">Schedule of changes in property, plant, and equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfBorrowingsAndFinancingOutstandingTableTextBlock" xlink:label="sbs_SummaryOfBorrowingsAndFinancingOutstandingTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfBorrowingsAndFinancingOutstandingTableTextBlock" xlink:to="sbs_SummaryOfBorrowingsAndFinancingOutstandingTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfBorrowingsAndFinancingOutstandingTableTextBlock_lbl" xml:lang="en-US">Schedule of borrowings and financing outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfBorrowingsTermsTableTextBlock" xlink:label="sbs_SummaryOfBorrowingsTermsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfBorrowingsTermsTableTextBlock" xlink:to="sbs_SummaryOfBorrowingsTermsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfBorrowingsTermsTableTextBlock_lbl" xml:lang="en-US">Schedule of borrowings terms</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfBorrowingsPaymentScheduleTableTextBlock" xlink:label="sbs_SummaryOfBorrowingsPaymentScheduleTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfBorrowingsPaymentScheduleTableTextBlock" xlink:to="sbs_SummaryOfBorrowingsPaymentScheduleTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfBorrowingsPaymentScheduleTableTextBlock_lbl" xml:lang="en-US">Schedule of borrowings payment schedule</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfChangesInBorrowingsTableTextBlock" xlink:label="sbs_SummaryOfChangesInBorrowingsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfChangesInBorrowingsTableTextBlock" xlink:to="sbs_SummaryOfChangesInBorrowingsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfChangesInBorrowingsTableTextBlock_lbl" xml:lang="en-US">Schedule of changes in borrowings</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfFundingTableTextBlock" xlink:label="sbs_SummaryOfFundingTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfFundingTableTextBlock" xlink:to="sbs_SummaryOfFundingTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfFundingTableTextBlock_lbl" xml:lang="en-US">Schedule of funding</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ScheduleOfBidInvestwasRaisedTableTextBlock" xlink:label="sbs_ScheduleOfBidInvestwasRaisedTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfBidInvestwasRaisedTableTextBlock" xlink:to="sbs_ScheduleOfBidInvestwasRaisedTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ScheduleOfBidInvestwasRaisedTableTextBlock_lbl" xml:lang="en-US">Schedule of BID investwas raised</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfRestrictiveCovenantsRatiosTableTextBlock" xlink:label="sbs_SummaryOfRestrictiveCovenantsRatiosTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfRestrictiveCovenantsRatiosTableTextBlock" xlink:to="sbs_SummaryOfRestrictiveCovenantsRatiosTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfRestrictiveCovenantsRatiosTableTextBlock_lbl" xml:lang="en-US">Schedule of restrictive covenants ratios</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfBorrowingsAndFinancingCreditLimitedTableTextBlock" xlink:label="sbs_SummaryOfBorrowingsAndFinancingCreditLimitedTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfBorrowingsAndFinancingCreditLimitedTableTextBlock" xlink:to="sbs_SummaryOfBorrowingsAndFinancingCreditLimitedTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfBorrowingsAndFinancingCreditLimitedTableTextBlock_lbl" xml:lang="en-US">Schedule of borrowings and financing - Credit Limits</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfCurrentTaxAssetsTableTextBlock" xlink:label="sbs_SummaryOfCurrentTaxAssetsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfCurrentTaxAssetsTableTextBlock" xlink:to="sbs_SummaryOfCurrentTaxAssetsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfCurrentTaxAssetsTableTextBlock_lbl" xml:lang="en-US">Schedule of current tax assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfCurrentTaxLiabilitiesTableTextBlock" xlink:label="sbs_SummaryOfCurrentTaxLiabilitiesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfCurrentTaxLiabilitiesTableTextBlock" xlink:to="sbs_SummaryOfCurrentTaxLiabilitiesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfCurrentTaxLiabilitiesTableTextBlock_lbl" xml:lang="en-US">Schedule of current tax liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfDeferredTaxesTableTextBlock" xlink:label="sbs_SummaryOfDeferredTaxesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfDeferredTaxesTableTextBlock" xlink:to="sbs_SummaryOfDeferredTaxesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfDeferredTaxesTableTextBlock_lbl" xml:lang="en-US">Schedule of deferred taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfRealizationOfDeferredTaxesTableTextBlock" xlink:label="sbs_SummaryOfRealizationOfDeferredTaxesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfRealizationOfDeferredTaxesTableTextBlock" xlink:to="sbs_SummaryOfRealizationOfDeferredTaxesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfRealizationOfDeferredTaxesTableTextBlock_lbl" xml:lang="en-US">Schedule of realization</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfChangesInDeferredTaxesTableTextBlock" xlink:label="sbs_SummaryOfChangesInDeferredTaxesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfChangesInDeferredTaxesTableTextBlock" xlink:to="sbs_SummaryOfChangesInDeferredTaxesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfChangesInDeferredTaxesTableTextBlock_lbl" xml:lang="en-US">Schedule of changes</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfReconciliationOfEffectiveTaxRateTableTextBlock" xlink:label="sbs_SummaryOfReconciliationOfEffectiveTaxRateTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfReconciliationOfEffectiveTaxRateTableTextBlock" xlink:to="sbs_SummaryOfReconciliationOfEffectiveTaxRateTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfReconciliationOfEffectiveTaxRateTableTextBlock_lbl" xml:lang="en-US">Schedule of reconciliation of the effective tax rate</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfLawsuitsAndProceedingsThatResultedInProvisionsTableTextBlock" xlink:label="sbs_SummaryOfLawsuitsAndProceedingsThatResultedInProvisionsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfLawsuitsAndProceedingsThatResultedInProvisionsTableTextBlock" xlink:to="sbs_SummaryOfLawsuitsAndProceedingsThatResultedInProvisionsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfLawsuitsAndProceedingsThatResultedInProvisionsTableTextBlock_lbl" xml:lang="en-US">Schedule of lawsuits and proceedings that resulted in provisions</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfChangesInProvisionsTableTextBlock" xlink:label="sbs_SummaryOfChangesInProvisionsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfChangesInProvisionsTableTextBlock" xlink:to="sbs_SummaryOfChangesInProvisionsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfChangesInProvisionsTableTextBlock_lbl" xml:lang="en-US">Schedule of changes in provisions</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfLawsuitsDeemedAsContingentLiabilitiesTableTextBlock" xlink:label="sbs_SummaryOfLawsuitsDeemedAsContingentLiabilitiesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfLawsuitsDeemedAsContingentLiabilitiesTableTextBlock" xlink:to="sbs_SummaryOfLawsuitsDeemedAsContingentLiabilitiesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfLawsuitsDeemedAsContingentLiabilitiesTableTextBlock_lbl" xml:lang="en-US">Schedule of lawsuits deemed as contingent liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfPensionPlanBenefitsTableTextBlock" xlink:label="sbs_SummaryOfPensionPlanBenefitsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfPensionPlanBenefitsTableTextBlock" xlink:to="sbs_SummaryOfPensionPlanBenefitsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfPensionPlanBenefitsTableTextBlock_lbl" xml:lang="en-US">Schedule of pension plan benefits</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfReconciliationOfDefinedBenefitObligationsTableTextBlock" xlink:label="sbs_SummaryOfReconciliationOfDefinedBenefitObligationsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfReconciliationOfDefinedBenefitObligationsTableTextBlock" xlink:to="sbs_SummaryOfReconciliationOfDefinedBenefitObligationsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfReconciliationOfDefinedBenefitObligationsTableTextBlock_lbl" xml:lang="en-US">Schedule of reconciliation of defined benefit obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfFairValueOfBenefitPlanTableTextBlock" xlink:label="sbs_SummaryOfFairValueOfBenefitPlanTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfFairValueOfBenefitPlanTableTextBlock" xlink:to="sbs_SummaryOfFairValueOfBenefitPlanTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfFairValueOfBenefitPlanTableTextBlock_lbl" xml:lang="en-US">Schedule of fair value of plan</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfGainsLossesDueToChangesInAssumptionsTableTextBlock" xlink:label="sbs_SummaryOfGainsLossesDueToChangesInAssumptionsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfGainsLossesDueToChangesInAssumptionsTableTextBlock" xlink:to="sbs_SummaryOfGainsLossesDueToChangesInAssumptionsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfGainsLossesDueToChangesInAssumptionsTableTextBlock_lbl" xml:lang="en-US">Schedule of (gains)/losses, due to changes in assumptions</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfAmountsRecognizedInIncomeStatementTableTextBlock" xlink:label="sbs_SummaryOfAmountsRecognizedInIncomeStatementTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfAmountsRecognizedInIncomeStatementTableTextBlock" xlink:to="sbs_SummaryOfAmountsRecognizedInIncomeStatementTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfAmountsRecognizedInIncomeStatementTableTextBlock_lbl" xml:lang="en-US">Schedule of amounts recognized in income statement</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ObligationsMaturityTableTextBlock" xlink:label="sbs_ObligationsMaturityTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ObligationsMaturityTableTextBlock" xlink:to="sbs_ObligationsMaturityTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ObligationsMaturityTableTextBlock_lbl" xml:lang="en-US">Schedule of maturity obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfActuarialAssumptionsTableTextBlock" xlink:label="sbs_SummaryOfActuarialAssumptionsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfActuarialAssumptionsTableTextBlock" xlink:to="sbs_SummaryOfActuarialAssumptionsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfActuarialAssumptionsTableTextBlock_lbl" xml:lang="en-US">Schedule of actuarial assumptions</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfSensitivityAnalysisOfBenefitPlansTableTextBlock" xlink:label="sbs_SummaryOfSensitivityAnalysisOfBenefitPlansTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfSensitivityAnalysisOfBenefitPlansTableTextBlock" xlink:to="sbs_SummaryOfSensitivityAnalysisOfBenefitPlansTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfSensitivityAnalysisOfBenefitPlansTableTextBlock_lbl" xml:lang="en-US">Schedule of sensitivity analysis of benefit plans</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfBenefitPlanExpensesRecognizedByEmployerTableTextBlock" xlink:label="sbs_SummaryOfBenefitPlanExpensesRecognizedByEmployerTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfBenefitPlanExpensesRecognizedByEmployerTableTextBlock" xlink:to="sbs_SummaryOfBenefitPlanExpensesRecognizedByEmployerTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfBenefitPlanExpensesRecognizedByEmployerTableTextBlock_lbl" xml:lang="en-US">Schedule of benefit plan expenses recognized by employer</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfPlanAssetsTableTextBlock" xlink:label="sbs_SummaryOfPlanAssetsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfPlanAssetsTableTextBlock" xlink:to="sbs_SummaryOfPlanAssetsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfPlanAssetsTableTextBlock_lbl" xml:lang="en-US">Schedule of plan assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfExpenseRelatedToDefinedBenefitPlanUnfundedTableTextBlock" xlink:label="sbs_SummaryOfExpenseRelatedToDefinedBenefitPlanUnfundedTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfExpenseRelatedToDefinedBenefitPlanUnfundedTableTextBlock" xlink:to="sbs_SummaryOfExpenseRelatedToDefinedBenefitPlanUnfundedTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfExpenseRelatedToDefinedBenefitPlanUnfundedTableTextBlock_lbl" xml:lang="en-US">Schedule of expense related to defined benefit plan</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ScheduleOfReconciliationOfExpensesWithPensionObligationsTableTextBlock" xlink:label="sbs_ScheduleOfReconciliationOfExpensesWithPensionObligationsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfReconciliationOfExpensesWithPensionObligationsTableTextBlock" xlink:to="sbs_ScheduleOfReconciliationOfExpensesWithPensionObligationsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ScheduleOfReconciliationOfExpensesWithPensionObligationsTableTextBlock_lbl" xml:lang="en-US">Schedule of reconciliation of expenses with pension obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfSubscribedAndPaidinCapitalTableTextBlock" xlink:label="sbs_SummaryOfSubscribedAndPaidinCapitalTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfSubscribedAndPaidinCapitalTableTextBlock" xlink:to="sbs_SummaryOfSubscribedAndPaidinCapitalTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfSubscribedAndPaidinCapitalTableTextBlock_lbl" xml:lang="en-US">Schedule of subscribed and paid-in capital</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfDistributionOfEarningsTableTextBlock" xlink:label="sbs_SummaryOfDistributionOfEarningsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfDistributionOfEarningsTableTextBlock" xlink:to="sbs_SummaryOfDistributionOfEarningsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfDistributionOfEarningsTableTextBlock_lbl" xml:lang="en-US">Schedule of distribution of earnings</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfAllocationOfProfitTableTextBlock" xlink:label="sbs_SummaryOfAllocationOfProfitTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfAllocationOfProfitTableTextBlock" xlink:to="sbs_SummaryOfAllocationOfProfitTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfAllocationOfProfitTableTextBlock_lbl" xml:lang="en-US">Schedule of allocation of profit</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfOtherComprehensiveLossTableTextBlock" xlink:label="sbs_SummaryOfOtherComprehensiveLossTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfOtherComprehensiveLossTableTextBlock" xlink:to="sbs_SummaryOfOtherComprehensiveLossTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfOtherComprehensiveLossTableTextBlock_lbl" xml:lang="en-US">Schedule of other comprehensive loss</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:label="sbs_SummaryOfEarningsPerShareBasicAndDilutedTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:to="sbs_SummaryOfEarningsPerShareBasicAndDilutedTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfEarningsPerShareBasicAndDilutedTableTextBlock_lbl" xml:lang="en-US">Schedule of earnings per share, basic and diluted</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfOperatingSegmentInformationTableTextBlock" xlink:label="sbs_SummaryOfOperatingSegmentInformationTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfOperatingSegmentInformationTableTextBlock" xlink:to="sbs_SummaryOfOperatingSegmentInformationTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfOperatingSegmentInformationTableTextBlock_lbl" xml:lang="en-US">Schedule of operating segment information</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfImpactsOnGrossOperatingRevenueAndCostsTableTextBlock" xlink:label="sbs_SummaryOfImpactsOnGrossOperatingRevenueAndCostsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfImpactsOnGrossOperatingRevenueAndCostsTableTextBlock" xlink:to="sbs_SummaryOfImpactsOnGrossOperatingRevenueAndCostsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfImpactsOnGrossOperatingRevenueAndCostsTableTextBlock_lbl" xml:lang="en-US">Schedule of impacts on gross operating income and costs</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfInsuranceCoverageTableTextBlock" xlink:label="sbs_SummaryOfInsuranceCoverageTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfInsuranceCoverageTableTextBlock" xlink:to="sbs_SummaryOfInsuranceCoverageTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfInsuranceCoverageTableTextBlock_lbl" xml:lang="en-US">Schedule of insurance coverage</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfOperatingRevenueTableTextBlock" xlink:label="sbs_SummaryOfOperatingRevenueTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfOperatingRevenueTableTextBlock" xlink:to="sbs_SummaryOfOperatingRevenueTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfOperatingRevenueTableTextBlock_lbl" xml:lang="en-US">Schedule of operating revenue</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfReconciliationOfGrossOperatingRevenueAndNetOperatingRevenue" xlink:label="sbs_SummaryOfReconciliationOfGrossOperatingRevenueAndNetOperatingRevenue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfReconciliationOfGrossOperatingRevenueAndNetOperatingRevenue" xlink:to="sbs_SummaryOfReconciliationOfGrossOperatingRevenueAndNetOperatingRevenue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfReconciliationOfGrossOperatingRevenueAndNetOperatingRevenue_lbl" xml:lang="en-US">Schedule of reconciliation between gross operating income and net operating income</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfExpensesByNatureTableTextBlock" xlink:label="sbs_SummaryOfExpensesByNatureTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfExpensesByNatureTableTextBlock" xlink:to="sbs_SummaryOfExpensesByNatureTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfExpensesByNatureTableTextBlock_lbl" xml:lang="en-US">Schedule of operating costs and expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfFinancialIncomeExpensesTableTextBlock" xlink:label="sbs_SummaryOfFinancialIncomeExpensesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfFinancialIncomeExpensesTableTextBlock" xlink:to="sbs_SummaryOfFinancialIncomeExpensesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfFinancialIncomeExpensesTableTextBlock_lbl" xml:lang="en-US">Schedule of financial income (expenses)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfOtherOperatingIncomeExpensesTableTextBlock" xlink:label="sbs_SummaryOfOtherOperatingIncomeExpensesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfOtherOperatingIncomeExpensesTableTextBlock" xlink:to="sbs_SummaryOfOtherOperatingIncomeExpensesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfOtherOperatingIncomeExpensesTableTextBlock_lbl" xml:lang="en-US">Schedule of other operating income (expenses), net</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfCommitmentsTableTextBlock" xlink:label="sbs_SummaryOfCommitmentsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfCommitmentsTableTextBlock" xlink:to="sbs_SummaryOfCommitmentsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfCommitmentsTableTextBlock_lbl" xml:lang="en-US">Schedule of commitments</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfSupplementalCashFlowInformationTableTextBlock" xlink:label="sbs_SummaryOfSupplementalCashFlowInformationTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfSupplementalCashFlowInformationTableTextBlock" xlink:to="sbs_SummaryOfSupplementalCashFlowInformationTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfSupplementalCashFlowInformationTableTextBlock_lbl" xml:lang="en-US">Schedule of supplemental cash flow information</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_OperationsTable" xlink:label="sbs_OperationsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OperationsTable" xlink:to="sbs_OperationsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OperationsTable_lbl" xml:lang="en-US">OperationsTable [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_OperationsLineItems" xlink:label="sbs_OperationsLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OperationsLineItems" xlink:to="sbs_OperationsLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OperationsLineItems_lbl" xml:lang="en-US">OperationsLineItems [Line Items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LocationOneAxis" xlink:to="sbs_LocationOneAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_LocationOneAxis_2_lbl" xml:lang="en-US">Local currency [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TotaMunicipalitiesThatHaveAlreadySignedContract" xlink:label="sbs_TotaMunicipalitiesThatHaveAlreadySignedContract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TotaMunicipalitiesThatHaveAlreadySignedContract" xlink:to="sbs_TotaMunicipalitiesThatHaveAlreadySignedContract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TotaMunicipalitiesThatHaveAlreadySignedContract_lbl" xml:lang="en-US">Total municipalities that have already signed contracts</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BalanceIntangibleAndContractAsset" xlink:label="sbs_BalanceIntangibleAndContractAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BalanceIntangibleAndContractAsset" xlink:to="sbs_BalanceIntangibleAndContractAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BalanceIntangibleAndContractAsset_lbl" xml:lang="en-US">Balance - intangible and contract assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_PercentageOfIntangibleAndContractAsset" xlink:label="sbs_PercentageOfIntangibleAndContractAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PercentageOfIntangibleAndContractAsset" xlink:to="sbs_PercentageOfIntangibleAndContractAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PercentageOfIntangibleAndContractAsset_lbl" xml:lang="en-US">Percentage of intangible and contract assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_RevenueFromSanitationServicesExcludingConstructionRevenue" xlink:label="sbs_RevenueFromSanitationServicesExcludingConstructionRevenue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RevenueFromSanitationServicesExcludingConstructionRevenue" xlink:to="sbs_RevenueFromSanitationServicesExcludingConstructionRevenue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_RevenueFromSanitationServicesExcludingConstructionRevenue_lbl" xml:lang="en-US">Revenue from sanitation services (excluding construction revenue)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_PercentageOfGrossRevenueFromTotalMunicipalities" xlink:label="sbs_PercentageOfGrossRevenueFromTotalMunicipalities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PercentageOfGrossRevenueFromTotalMunicipalities" xlink:to="sbs_PercentageOfGrossRevenueFromTotalMunicipalities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PercentageOfGrossRevenueFromTotalMunicipalities_lbl" xml:lang="en-US">Percentage of revenue from sanitation services (excluding construction revenue)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_MunicipalitiesWithContractsUnderNegotiations" xlink:label="sbs_MunicipalitiesWithContractsUnderNegotiations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_MunicipalitiesWithContractsUnderNegotiations" xlink:to="sbs_MunicipalitiesWithContractsUnderNegotiations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_MunicipalitiesWithContractsUnderNegotiations_lbl" xml:lang="en-US">Municipalities with expired:</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_IntangibleAndContractAssetUnderNegotiations" xlink:label="sbs_IntangibleAndContractAssetUnderNegotiations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IntangibleAndContractAssetUnderNegotiations" xlink:to="sbs_IntangibleAndContractAssetUnderNegotiations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_IntangibleAndContractAssetUnderNegotiations_lbl" xml:lang="en-US">Balance - intangible and contract assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_PercentageOfIntangibleAndContractsAssetsUnderNegotiation" xlink:label="sbs_PercentageOfIntangibleAndContractsAssetsUnderNegotiation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PercentageOfIntangibleAndContractsAssetsUnderNegotiation" xlink:to="sbs_PercentageOfIntangibleAndContractsAssetsUnderNegotiation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_PercentageOfIntangibleAndContractsAssetsUnderNegotiation_lbl" xml:lang="en-US">Percentage of intangible and contract assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_RevenueFromSanitationServicesExcludingConstructionRevenues" xlink:label="sbs_RevenueFromSanitationServicesExcludingConstructionRevenues" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RevenueFromSanitationServicesExcludingConstructionRevenues" xlink:to="sbs_RevenueFromSanitationServicesExcludingConstructionRevenues_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_RevenueFromSanitationServicesExcludingConstructionRevenues_lbl" xml:lang="en-US">Revenue from sanitation services (excluding construction revenue)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_PercentageOfGrossRevenueFromMunicipalitiesUnderNegotiation" xlink:label="sbs_PercentageOfGrossRevenueFromMunicipalitiesUnderNegotiation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PercentageOfGrossRevenueFromMunicipalitiesUnderNegotiation" xlink:to="sbs_PercentageOfGrossRevenueFromMunicipalitiesUnderNegotiation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_PercentageOfGrossRevenueFromMunicipalitiesUnderNegotiation_lbl" xml:lang="en-US">Percentage of revenue from sanitation services (excluding construction revenue)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_NumberOfMunicipalitieWithConcessionAgreements" xlink:label="sbs_NumberOfMunicipalitieWithConcessionAgreements" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_NumberOfMunicipalitieWithConcessionAgreements" xlink:to="sbs_NumberOfMunicipalitieWithConcessionAgreements_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_NumberOfMunicipalitieWithConcessionAgreements_lbl" xml:lang="en-US">Municipalities with concession agreements due by 2030:</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_IntangibleAndContractsAssetsRelatedConcessionAgreements" xlink:label="sbs_IntangibleAndContractsAssetsRelatedConcessionAgreements" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IntangibleAndContractsAssetsRelatedConcessionAgreements" xlink:to="sbs_IntangibleAndContractsAssetsRelatedConcessionAgreements_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_IntangibleAndContractsAssetsRelatedConcessionAgreements_lbl" xml:lang="en-US">Balance - intangible and contract assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_PercentageOfIntagibleAndContractAssetRelatedConcessionAgreements" xlink:label="sbs_PercentageOfIntagibleAndContractAssetRelatedConcessionAgreements" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PercentageOfIntagibleAndContractAssetRelatedConcessionAgreements" xlink:to="sbs_PercentageOfIntagibleAndContractAssetRelatedConcessionAgreements_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_PercentageOfIntagibleAndContractAssetRelatedConcessionAgreements_lbl" xml:lang="en-US">Percentage of intangible and contract assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_GrossRevenueRelatedConcessionAgreements" xlink:label="sbs_GrossRevenueRelatedConcessionAgreements" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_GrossRevenueRelatedConcessionAgreements" xlink:to="sbs_GrossRevenueRelatedConcessionAgreements_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_GrossRevenueRelatedConcessionAgreements_lbl" xml:lang="en-US">Revenue from sanitation services (excluding construction revenue)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_PercentagesOfGrossRevenuesFromTotalMunicipalities" xlink:label="sbs_PercentagesOfGrossRevenuesFromTotalMunicipalities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PercentagesOfGrossRevenuesFromTotalMunicipalities" xlink:to="sbs_PercentagesOfGrossRevenuesFromTotalMunicipalities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_PercentagesOfGrossRevenuesFromTotalMunicipalities_lbl" xml:lang="en-US">Percentage of revenue from sanitation services (excluding construction revenue)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_MunicipalityOfSaoPauloAbstract" xlink:label="sbs_MunicipalityOfSaoPauloAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_MunicipalityOfSaoPauloAbstract" xlink:to="sbs_MunicipalityOfSaoPauloAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_MunicipalityOfSaoPauloAbstract_lbl" xml:lang="en-US">Municipality of Sao Paulo:</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_PercentageOfIntangibleAndContractAssets" xlink:label="sbs_PercentageOfIntangibleAndContractAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PercentageOfIntangibleAndContractAssets" xlink:to="sbs_PercentageOfIntangibleAndContractAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_PercentageOfIntangibleAndContractAssets_lbl" xml:lang="en-US">Percentage of intangible and contract assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_PercentageOfRevenueFromSanitationServicesExcludingConstructionRevenue" xlink:label="sbs_PercentageOfRevenueFromSanitationServicesExcludingConstructionRevenue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PercentageOfRevenueFromSanitationServicesExcludingConstructionRevenue" xlink:to="sbs_PercentageOfRevenueFromSanitationServicesExcludingConstructionRevenue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_PercentageOfRevenueFromSanitationServicesExcludingConstructionRevenue_lbl" xml:lang="en-US">Percentage of revenue from sanitation services (excluding construction revenue)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_NumberOfWaterAndSewageServicesOperated" xlink:label="sbs_NumberOfWaterAndSewageServicesOperated" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_NumberOfWaterAndSewageServicesOperated" xlink:to="sbs_NumberOfWaterAndSewageServicesOperated_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_NumberOfWaterAndSewageServicesOperated_lbl" xml:lang="en-US">Number of water and sewage services operated</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_NumberOfServicesSignedContractInMunicipalities" xlink:label="sbs_NumberOfServicesSignedContractInMunicipalities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_NumberOfServicesSignedContractInMunicipalities" xlink:to="sbs_NumberOfServicesSignedContractInMunicipalities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_NumberOfServicesSignedContractInMunicipalities_lbl" xml:lang="en-US">Number of services signed contract in municipalities</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_GrossRevenueFromTotalMunicipalities" xlink:label="sbs_GrossRevenueFromTotalMunicipalities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_GrossRevenueFromTotalMunicipalities" xlink:to="sbs_GrossRevenueFromTotalMunicipalities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_GrossRevenueFromTotalMunicipalities_lbl" xml:lang="en-US">Gross revenue</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwill_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill_2_lbl" xml:lang="en-US">Intangible asset</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_EstimateNetImpactOnOperatingRevenue" xlink:label="sbs_EstimateNetImpactOnOperatingRevenue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EstimateNetImpactOnOperatingRevenue" xlink:to="sbs_EstimateNetImpactOnOperatingRevenue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_EstimateNetImpactOnOperatingRevenue_lbl" xml:lang="en-US">Estimate net impact on operating revenue</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ReducingRevenueOnWaterAndSewageBills" xlink:label="sbs_ReducingRevenueOnWaterAndSewageBills" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ReducingRevenueOnWaterAndSewageBills" xlink:to="sbs_ReducingRevenueOnWaterAndSewageBills_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ReducingRevenueOnWaterAndSewageBills_lbl" xml:lang="en-US">Reducing revenue on water and sewage bills</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_DescriptionOfIncreseInRevenueFromResidentialCustomers" xlink:label="sbs_DescriptionOfIncreseInRevenueFromResidentialCustomers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DescriptionOfIncreseInRevenueFromResidentialCustomers" xlink:to="sbs_DescriptionOfIncreseInRevenueFromResidentialCustomers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DescriptionOfIncreseInRevenueFromResidentialCustomers_lbl" xml:lang="en-US">Description of increse in revenue from residential customers</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_DescriptionOfBudgetAdjustment" xlink:label="sbs_DescriptionOfBudgetAdjustment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DescriptionOfBudgetAdjustment" xlink:to="sbs_DescriptionOfBudgetAdjustment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DescriptionOfBudgetAdjustment_lbl" xml:lang="en-US">Description of budget adjustment</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TermsOfConcession" xlink:label="sbs_TermsOfConcession" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TermsOfConcession" xlink:to="sbs_TermsOfConcession_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TermsOfConcession_lbl" xml:lang="en-US">Terms of municipalities' operations concession</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_DescriptionOfAdverseEffectsDueToCovid19" xlink:label="sbs_DescriptionOfAdverseEffectsDueToCovid19" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DescriptionOfAdverseEffectsDueToCovid19" xlink:to="sbs_DescriptionOfAdverseEffectsDueToCovid19_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DescriptionOfAdverseEffectsDueToCovid19_lbl" xml:lang="en-US">Description of adverse effects due to covid-19</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfSignificantAccountingPoliciesTable" xlink:label="sbs_SummaryOfSignificantAccountingPoliciesTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfSignificantAccountingPoliciesTable" xlink:to="sbs_SummaryOfSignificantAccountingPoliciesTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfSignificantAccountingPoliciesTable_lbl" xml:lang="en-US">SummaryOfSignificantAccountingPoliciesTable [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfSignificantAccountingPoliciesLineItems" xlink:label="sbs_SummaryOfSignificantAccountingPoliciesLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfSignificantAccountingPoliciesLineItems" xlink:to="sbs_SummaryOfSignificantAccountingPoliciesLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfSignificantAccountingPoliciesLineItems_lbl" xml:lang="en-US">SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LegalEntityOneAxis" xlink:to="sbs_LegalEntityOneAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_LegalEntityOneAxis_2_lbl" xml:lang="en-US">Amortization average rate [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_DescriptionOfAccruedIncomeTax" xlink:label="sbs_DescriptionOfAccruedIncomeTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DescriptionOfAccruedIncomeTax" xlink:to="sbs_DescriptionOfAccruedIncomeTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DescriptionOfAccruedIncomeTax_lbl" xml:lang="en-US">Description of accrued income tax</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SocialContributionAccruedRate" xlink:label="sbs_SocialContributionAccruedRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SocialContributionAccruedRate" xlink:to="sbs_SocialContributionAccruedRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SocialContributionAccruedRate_lbl" xml:lang="en-US">Social contribution accrued rate</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SanitationServicesRate" xlink:label="sbs_SanitationServicesRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SanitationServicesRate" xlink:to="sbs_SanitationServicesRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SanitationServicesRate_lbl" xml:lang="en-US">Sanitation services rate</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AnnualReveuneCalculatedRate" xlink:label="sbs_AnnualReveuneCalculatedRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AnnualReveuneCalculatedRate" xlink:to="sbs_AnnualReveuneCalculatedRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AnnualReveuneCalculatedRate_lbl" xml:lang="en-US">Annual revenue calculated rate</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ChangesInAccountingPracticesAndDisclosuresTable" xlink:label="sbs_ChangesInAccountingPracticesAndDisclosuresTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ChangesInAccountingPracticesAndDisclosuresTable" xlink:to="sbs_ChangesInAccountingPracticesAndDisclosuresTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ChangesInAccountingPracticesAndDisclosuresTable_lbl" xml:lang="en-US">ChangesInAccountingPracticesAndDisclosuresTable [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ChangesInAccountingPracticesAndDisclosuresLineItems" xlink:label="sbs_ChangesInAccountingPracticesAndDisclosuresLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ChangesInAccountingPracticesAndDisclosuresLineItems" xlink:to="sbs_ChangesInAccountingPracticesAndDisclosuresLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ChangesInAccountingPracticesAndDisclosuresLineItems_lbl" xml:lang="en-US">ChangesInAccountingPracticesAndDisclosuresLineItems [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_TitleOfInitiallyAppliedIFRS" xlink:label="ifrs-full_TitleOfInitiallyAppliedIFRS" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TitleOfInitiallyAppliedIFRS" xlink:to="ifrs-full_TitleOfInitiallyAppliedIFRS_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TitleOfInitiallyAppliedIFRS_lbl" xml:lang="en-US">Standard</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DescriptionOfNatureOfChangeInAccountingPolicy" xlink:label="ifrs-full_DescriptionOfNatureOfChangeInAccountingPolicy" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfNatureOfChangeInAccountingPolicy" xlink:to="ifrs-full_DescriptionOfNatureOfChangeInAccountingPolicy_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfNatureOfChangeInAccountingPolicy_lbl" xml:lang="en-US">Description</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods" xlink:label="ifrs-full_DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods" xlink:to="ifrs-full_DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods_lbl" xml:lang="en-US">Impact</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfRiskManagementTable" xlink:label="sbs_SummaryOfRiskManagementTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfRiskManagementTable" xlink:to="sbs_SummaryOfRiskManagementTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfRiskManagementTable_lbl" xml:lang="en-US">SummaryOfRiskManagementTable [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfRiskManagementLineItems" xlink:label="sbs_SummaryOfRiskManagementLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfRiskManagementLineItems" xlink:to="sbs_SummaryOfRiskManagementLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfRiskManagementLineItems_lbl" xml:lang="en-US">Summary of risk management [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BorrowingAndFinancings" xlink:label="sbs_BorrowingAndFinancings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingAndFinancings" xlink:to="sbs_BorrowingAndFinancings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_BorrowingAndFinancings_lbl" xml:lang="en-US">Borrowings and financing</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_InterestExpenseOnBorrowings" xlink:label="ifrs-full_InterestExpenseOnBorrowings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestExpenseOnBorrowings" xlink:to="ifrs-full_InterestExpenseOnBorrowings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InterestExpenseOnBorrowings_lbl" xml:lang="en-US">Interest and charges from borrowings and financing</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_MaximumExposureToExchangeRisk" xlink:label="sbs_MaximumExposureToExchangeRisk" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_MaximumExposureToExchangeRisk" xlink:to="sbs_MaximumExposureToExchangeRisk_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_MaximumExposureToExchangeRisk_lbl" xml:lang="en-US">Total exposure</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_BorrowingCostsIncurred" xlink:label="ifrs-full_BorrowingCostsIncurred" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingCostsIncurred" xlink:to="ifrs-full_BorrowingCostsIncurred_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_BorrowingCostsIncurred_lbl" xml:lang="en-US">Borrowing cost</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ForeignCurrencyDenominatedBorrowings" xlink:label="sbs_ForeignCurrencyDenominatedBorrowings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ForeignCurrencyDenominatedBorrowings" xlink:to="sbs_ForeignCurrencyDenominatedBorrowings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ForeignCurrencyDenominatedBorrowings_lbl" xml:lang="en-US">Total foreign currency-denominated borrowings</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ClosingForeignExchangeRate" xlink:label="ifrs-full_ClosingForeignExchangeRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClosingForeignExchangeRate" xlink:to="ifrs-full_ClosingForeignExchangeRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClosingForeignExchangeRate_lbl" xml:lang="en-US">Exchange rate</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ClosingForeignExchangeRateVariation" xlink:label="sbs_ClosingForeignExchangeRateVariation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ClosingForeignExchangeRateVariation" xlink:to="sbs_ClosingForeignExchangeRateVariation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ClosingForeignExchangeRateVariation_lbl" xml:lang="en-US">Exchange rate variation</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProbabilityOfDefaultAxis" xlink:to="ifrs-full_ProbabilityOfDefaultAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ProbabilityOfDefaultAxis_2_lbl" xml:lang="en-US">Probability of default [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_NetCurrencyExposure" xlink:label="sbs_NetCurrencyExposure" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_NetCurrencyExposure" xlink:to="sbs_NetCurrencyExposure_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_NetCurrencyExposure_lbl" xml:lang="en-US">Net currency exposure</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_CurrencyRates" xlink:label="sbs_CurrencyRates" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CurrencyRates" xlink:to="sbs_CurrencyRates_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CurrencyRates_lbl" xml:lang="en-US">Currency rate</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClosingForeignExchangeRate" xlink:to="ifrs-full_ClosingForeignExchangeRate_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ClosingForeignExchangeRate_2_lbl" xml:lang="en-US">Exchange rate estimated according to the scenario</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_DifferencesBetweenRates" xlink:label="sbs_DifferencesBetweenRates" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DifferencesBetweenRates" xlink:to="sbs_DifferencesBetweenRates_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DifferencesBetweenRates_lbl" xml:lang="en-US">Differences between the rates</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" xlink:label="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" xlink:to="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss_lbl" xml:lang="en-US">Effect on net financial result R$ - gain/(loss)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_InsuranceServiceResult" xlink:label="ifrs-full_InsuranceServiceResult" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InsuranceServiceResult" xlink:to="ifrs-full_InsuranceServiceResult_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InsuranceServiceResult_lbl" xml:lang="en-US">Total effect on net financial result in R$ - gain/(loss)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TypesOfInterestRatesAxis" xlink:to="ifrs-full_TypesOfInterestRatesAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_TypesOfInterestRatesAxis_2_lbl" xml:lang="en-US">Types of interest rates [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BorrowingsAndFinancing" xlink:label="sbs_BorrowingsAndFinancing" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingsAndFinancing" xlink:to="sbs_BorrowingsAndFinancing_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BorrowingsAndFinancing_lbl" xml:lang="en-US">Borrowings</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DescriptionOfRatingAgenciesUsed" xlink:label="ifrs-full_DescriptionOfRatingAgenciesUsed" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfRatingAgenciesUsed" xlink:to="ifrs-full_DescriptionOfRatingAgenciesUsed_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfRatingAgenciesUsed_lbl" xml:lang="en-US">Credit rating information of the banks</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_CashAndCashEquivalentsAndFinancialInvestments" xlink:label="sbs_CashAndCashEquivalentsAndFinancialInvestments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CashAndCashEquivalentsAndFinancialInvestments" xlink:to="sbs_CashAndCashEquivalentsAndFinancialInvestments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CashAndCashEquivalentsAndFinancialInvestments_lbl" xml:lang="en-US">Cash and cash equivalents and financial investments</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BorrowingAndFinancing" xlink:label="sbs_BorrowingAndFinancing" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingAndFinancing" xlink:to="sbs_BorrowingAndFinancing_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_BorrowingAndFinancing_lbl" xml:lang="en-US">Borrowings and financing</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_TradeAndOtherCurrentPayables" xlink:label="ifrs-full_TradeAndOtherCurrentPayables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherCurrentPayables" xlink:to="ifrs-full_TradeAndOtherCurrentPayables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeAndOtherCurrentPayables_lbl" xml:lang="en-US">Accounts payables to suppliers and contractors</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_PublicPrivatePartnership" xlink:label="sbs_PublicPrivatePartnership" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PublicPrivatePartnership" xlink:to="sbs_PublicPrivatePartnership_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_PublicPrivatePartnership_lbl" xml:lang="en-US">Public-Private Partnership - PPP</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CapitalCommitments" xlink:label="ifrs-full_CapitalCommitments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CapitalCommitments" xlink:to="ifrs-full_CapitalCommitments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CapitalCommitments_lbl" xml:lang="en-US">Program contract commitments</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TypesOfRisksAxis" xlink:to="ifrs-full_TypesOfRisksAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_TypesOfRisksAxis_2_lbl" xml:lang="en-US">Types of risks [axis]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_VariableInterestRateAxis" xlink:to="sbs_VariableInterestRateAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_VariableInterestRateAxis_2_lbl" xml:lang="en-US">VariableInterestRateAxis [Axis]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfFinancialLiabilitiesAxis" xlink:to="ifrs-full_ClassesOfFinancialLiabilitiesAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ClassesOfFinancialLiabilitiesAxis_2_lbl" xml:lang="en-US">Classes of financial liabilities [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_FinancialAssets" xlink:label="ifrs-full_FinancialAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialAssets" xlink:to="ifrs-full_FinancialAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_FinancialAssets_lbl" xml:lang="en-US">Assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_FinancialLiabilities" xlink:label="ifrs-full_FinancialLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialLiabilities" xlink:to="ifrs-full_FinancialLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FinancialLiabilities_lbl" xml:lang="en-US">Liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_InterestRatesDuringTheYear1" xlink:label="sbs_InterestRatesDuringTheYear1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestRatesDuringTheYear1" xlink:to="sbs_InterestRatesDuringTheYear1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterestRatesDuringTheYear1_lbl" xml:lang="en-US">Interest, Assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_InterestRatesDuringTheYear" xlink:label="sbs_InterestRatesDuringTheYear" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestRatesDuringTheYear" xlink:to="sbs_InterestRatesDuringTheYear_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterestRatesDuringTheYear_lbl" xml:lang="en-US">Interest, Liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_MaximumExposureToCreditRisk" xlink:label="ifrs-full_MaximumExposureToCreditRisk" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_MaximumExposureToCreditRisk" xlink:to="ifrs-full_MaximumExposureToCreditRisk_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_MaximumExposureToCreditRisk_lbl" xml:lang="en-US">Exposure interest rate risk</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_Borrowings" xlink:label="ifrs-full_Borrowings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Borrowings" xlink:to="ifrs-full_Borrowings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Borrowings_lbl" xml:lang="en-US">Total borrowings and financing (Note 17)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashAndCashEquivalents" xlink:to="ifrs-full_CashAndCashEquivalents_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_CashAndCashEquivalents_4_lbl" xml:lang="en-US">Cash and cash equivalents (Note 7)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_InvestmentsInAssociates" xlink:label="ifrs-full_InvestmentsInAssociates" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InvestmentsInAssociates" xlink:to="ifrs-full_InvestmentsInAssociates_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_InvestmentsInAssociates_lbl" xml:lang="en-US">Financial investments (Note 8)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_DebtNet" xlink:label="sbs_DebtNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DebtNet" xlink:to="sbs_DebtNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DebtNet_lbl" xml:lang="en-US">Net debt</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_Equity_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Equity_4_lbl" xml:lang="en-US">Total equity</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TotalCapital" xlink:label="sbs_TotalCapital" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TotalCapital" xlink:to="sbs_TotalCapital_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TotalCapital_lbl" xml:lang="en-US">Total capital (shareholders + providers of capital)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_LeverageRatio" xlink:label="sbs_LeverageRatio" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LeverageRatio" xlink:to="sbs_LeverageRatio_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_LeverageRatio_lbl" xml:lang="en-US">Leverage ratio</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_TradeReceivables" xlink:label="ifrs-full_TradeReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeReceivables" xlink:to="ifrs-full_TradeReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_TradeReceivables_lbl" xml:lang="en-US">Trade receivables</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_WaterNationalAgencyNoncurrent" xlink:to="sbs_WaterNationalAgencyNoncurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_WaterNationalAgencyNoncurrent_2_lbl" xml:lang="en-US">Water National Agency - ANA</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherReceivables" xlink:label="ifrs-full_OtherReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherReceivables" xlink:to="ifrs-full_OtherReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_OtherReceivables_lbl" xml:lang="en-US">Other receivables</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Borrowings" xlink:to="ifrs-full_Borrowings_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_Borrowings_2_lbl" xml:lang="en-US">Borrowings and financing</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AccountsPayablesToSuppliersAndContractors" xlink:label="sbs_AccountsPayablesToSuppliersAndContractors" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AccountsPayablesToSuppliersAndContractors" xlink:to="sbs_AccountsPayablesToSuppliersAndContractors_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_AccountsPayablesToSuppliersAndContractors_lbl" xml:lang="en-US">Accounts payables to suppliers and contractors</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ProgramContractCommitment" xlink:label="sbs_ProgramContractCommitment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProgramContractCommitment" xlink:to="sbs_ProgramContractCommitment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_ProgramContractCommitment_lbl" xml:lang="en-US">Program contract commitments</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_PublicprivatePartnershipPpp" xlink:label="sbs_PublicprivatePartnershipPpp" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PublicprivatePartnershipPpp" xlink:to="sbs_PublicprivatePartnershipPpp_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_PublicprivatePartnershipPpp_lbl" xml:lang="en-US">Public-Private Partnership - PPP</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_RiskManagementTable" xlink:label="sbs_RiskManagementTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RiskManagementTable" xlink:to="sbs_RiskManagementTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_RiskManagementTable_lbl" xml:lang="en-US">RiskManagementTable [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_RiskManagementLineItems" xlink:label="sbs_RiskManagementLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RiskManagementLineItems" xlink:to="sbs_RiskManagementLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_RiskManagementLineItems_lbl" xml:lang="en-US">RiskManagementLineItems [Line Items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TypeOfAgreementAxis" xlink:to="sbs_TypeOfAgreementAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_TypeOfAgreementAxis_2_lbl" xml:lang="en-US">TypeOfAgreementAxis [Axis]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_MaximumExposureToCreditRisk" xlink:to="ifrs-full_MaximumExposureToCreditRisk_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_MaximumExposureToCreditRisk_2_lbl" xml:lang="en-US">Total exposure</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_EffectsOnProfitForTheYearBeforeTaxes" xlink:label="sbs_EffectsOnProfitForTheYearBeforeTaxes" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EffectsOnProfitForTheYearBeforeTaxes" xlink:to="sbs_EffectsOnProfitForTheYearBeforeTaxes_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_EffectsOnProfitForTheYearBeforeTaxes_lbl" xml:lang="en-US">Effects on profit for the year before taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_FinancialInstrumentAssetsReceivablesFromRelatedParties" xlink:label="sbs_FinancialInstrumentAssetsReceivablesFromRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinancialInstrumentAssetsReceivablesFromRelatedParties" xlink:to="sbs_FinancialInstrumentAssetsReceivablesFromRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_FinancialInstrumentAssetsReceivablesFromRelatedParties_lbl" xml:lang="en-US">Financial instrument assets receivables from related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ReimbursementOfAdditionalRetirementAndPensionPlan" xlink:label="sbs_ReimbursementOfAdditionalRetirementAndPensionPlan" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ReimbursementOfAdditionalRetirementAndPensionPlan" xlink:to="sbs_ReimbursementOfAdditionalRetirementAndPensionPlan_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ReimbursementOfAdditionalRetirementAndPensionPlan_lbl" xml:lang="en-US">Reimbursement of additional retirement and pension plan</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_PercentageOfDecreaseInCurrencyDueToDebt" xlink:label="sbs_PercentageOfDecreaseInCurrencyDueToDebt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PercentageOfDecreaseInCurrencyDueToDebt" xlink:to="sbs_PercentageOfDecreaseInCurrencyDueToDebt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PercentageOfDecreaseInCurrencyDueToDebt_lbl" xml:lang="en-US">Percentage of decrease in currency due to debt</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_LiabilitiesRelatedToExchangeRateVariationOfBorrowingsAndFinancingContracts" xlink:label="sbs_LiabilitiesRelatedToExchangeRateVariationOfBorrowingsAndFinancingContracts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LiabilitiesRelatedToExchangeRateVariationOfBorrowingsAndFinancingContracts" xlink:to="sbs_LiabilitiesRelatedToExchangeRateVariationOfBorrowingsAndFinancingContracts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_LiabilitiesRelatedToExchangeRateVariationOfBorrowingsAndFinancingContracts_lbl" xml:lang="en-US">Liabilities related to exchange rate variation of borrowings and financing contracts</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_FinalAmortizationOfEurobonds" xlink:label="sbs_FinalAmortizationOfEurobonds" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinalAmortizationOfEurobonds" xlink:to="sbs_FinalAmortizationOfEurobonds_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_FinalAmortizationOfEurobonds_lbl" xml:lang="en-US">Final amortization of Eurobonds</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_CurrentAccountsAndInvestmentFunds" xlink:label="sbs_CurrentAccountsAndInvestmentFunds" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CurrentAccountsAndInvestmentFunds" xlink:to="sbs_CurrentAccountsAndInvestmentFunds_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CurrentAccountsAndInvestmentFunds_lbl" xml:lang="en-US">Current accounts and investment funds</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ExchangeOfForeignCurrency" xlink:label="sbs_ExchangeOfForeignCurrency" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ExchangeOfForeignCurrency" xlink:to="sbs_ExchangeOfForeignCurrency_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ExchangeOfForeignCurrency_lbl" xml:lang="en-US">Exchange of foreign currency</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_IncomeBeforeTaxes" xlink:label="sbs_IncomeBeforeTaxes" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IncomeBeforeTaxes" xlink:to="sbs_IncomeBeforeTaxes_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IncomeBeforeTaxes_lbl" xml:lang="en-US">Income before taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_DescriptionOfCurrencyExposure" xlink:label="sbs_DescriptionOfCurrencyExposure" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DescriptionOfCurrencyExposure" xlink:to="sbs_DescriptionOfCurrencyExposure_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DescriptionOfCurrencyExposure_lbl" xml:lang="en-US">Description of currency exposure</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_DepreciationPercentage" xlink:label="sbs_DepreciationPercentage" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DepreciationPercentage" xlink:to="sbs_DepreciationPercentage_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DepreciationPercentage_lbl" xml:lang="en-US">Depreciation</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_Cash" xlink:label="ifrs-full_Cash" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Cash" xlink:to="ifrs-full_Cash_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Cash_lbl" xml:lang="en-US">Cash and banks</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CashEquivalents" xlink:label="ifrs-full_CashEquivalents" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashEquivalents" xlink:to="ifrs-full_CashEquivalents_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashEquivalents_lbl" xml:lang="en-US">Cash equivalents</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_CashAndCashEquivalentTable" xlink:label="sbs_CashAndCashEquivalentTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CashAndCashEquivalentTable" xlink:to="sbs_CashAndCashEquivalentTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CashAndCashEquivalentTable_lbl" xml:lang="en-US">CashAndCashEquivalentTable [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_CashAndCashEquivalentLineItems" xlink:label="sbs_CashAndCashEquivalentLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CashAndCashEquivalentLineItems" xlink:to="sbs_CashAndCashEquivalentLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CashAndCashEquivalentLineItems_lbl" xml:lang="en-US">CashAndCashEquivalentLineItems [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AverageYieldOfCashEquivalents" xlink:label="sbs_AverageYieldOfCashEquivalents" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AverageYieldOfCashEquivalents" xlink:to="sbs_AverageYieldOfCashEquivalents_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AverageYieldOfCashEquivalents_lbl" xml:lang="en-US">Average yield of cash equivalents</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_FinancialInvestmentsTable" xlink:label="sbs_FinancialInvestmentsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinancialInvestmentsTable" xlink:to="sbs_FinancialInvestmentsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_FinancialInvestmentsTable_lbl" xml:lang="en-US">FinancialInvestmentsTable [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_FinancialInvestmentsLineItems" xlink:label="sbs_FinancialInvestmentsLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinancialInvestmentsLineItems" xlink:to="sbs_FinancialInvestmentsLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_FinancialInvestmentsLineItems_lbl" xml:lang="en-US">FinancialInvestmentsLineItems [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AverageYieldOfFinancialInstrument" xlink:label="sbs_AverageYieldOfFinancialInstrument" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AverageYieldOfFinancialInstrument" xlink:to="sbs_AverageYieldOfFinancialInstrument_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AverageYieldOfFinancialInstrument_lbl" xml:lang="en-US">Average yield of financial investments</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfRestrictedCashTable" xlink:label="sbs_SummaryOfRestrictedCashTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfRestrictedCashTable" xlink:to="sbs_SummaryOfRestrictedCashTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfRestrictedCashTable_lbl" xml:lang="en-US">SummaryOfRestrictedCashTable [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfRestrictedCashLineItems" xlink:label="sbs_SummaryOfRestrictedCashLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfRestrictedCashLineItems" xlink:to="sbs_SummaryOfRestrictedCashLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfRestrictedCashLineItems_lbl" xml:lang="en-US">Summary of restricted cash [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_RestrictCashTable" xlink:label="sbs_RestrictCashTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RestrictCashTable" xlink:to="sbs_RestrictCashTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_RestrictCashTable_lbl" xml:lang="en-US">RestrictCashTable [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_RestrictCashLineItems" xlink:label="sbs_RestrictCashLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RestrictCashLineItems" xlink:to="sbs_RestrictCashLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_RestrictCashLineItems_lbl" xml:lang="en-US">RestrictCashLineItems [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_PercentageOfDeductionOfMunicipalRevenue" xlink:label="sbs_PercentageOfDeductionOfMunicipalRevenue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PercentageOfDeductionOfMunicipalRevenue" xlink:to="sbs_PercentageOfDeductionOfMunicipalRevenue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PercentageOfDeductionOfMunicipalRevenue_lbl" xml:lang="en-US">Percentage of deduction of municipal revenue</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfTradeReceivablesTable" xlink:label="sbs_SummaryOfTradeReceivablesTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfTradeReceivablesTable" xlink:to="sbs_SummaryOfTradeReceivablesTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfTradeReceivablesTable_lbl" xml:lang="en-US">SummaryOfTradeReceivablesTable [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfTradeReceivablesLineItems" xlink:label="sbs_SummaryOfTradeReceivablesLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfTradeReceivablesLineItems" xlink:to="sbs_SummaryOfTradeReceivablesLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfTradeReceivablesLineItems_lbl" xml:lang="en-US">Summary of trade receivables [Line Items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TradeReceivablesSectorAxis" xlink:to="sbs_TradeReceivablesSectorAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_TradeReceivablesSectorAxis_2_lbl" xml:lang="en-US">Foreign currency [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TradeReceivablesGross" xlink:label="sbs_TradeReceivablesGross" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TradeReceivablesGross" xlink:to="sbs_TradeReceivablesGross_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TradeReceivablesGross_lbl" xml:lang="en-US">Subtotal</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets" xlink:label="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets" xlink:to="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets_lbl" xml:lang="en-US">Allowance for doubtful accounts</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeReceivables" xlink:to="ifrs-full_TradeReceivables_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeReceivables_2_lbl" xml:lang="en-US">Total trade receivables</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentTradeReceivables" xlink:to="ifrs-full_CurrentTradeReceivables_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CurrentTradeReceivables_2_lbl" xml:lang="en-US">Current</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentTradeReceivables" xlink:to="ifrs-full_NoncurrentTradeReceivables_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentTradeReceivables_2_lbl" xml:lang="en-US">Noncurrent</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeReceivables" xlink:to="ifrs-full_TradeReceivables_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_TradeReceivables_3_lbl" xml:lang="en-US">Total</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_CurrentTradeReceivablesGross" xlink:label="sbs_CurrentTradeReceivablesGross" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CurrentTradeReceivablesGross" xlink:to="sbs_CurrentTradeReceivablesGross_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_CurrentTradeReceivablesGross_lbl" xml:lang="en-US">Current</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TradeReceivablesPastDue" xlink:label="sbs_TradeReceivablesPastDue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TradeReceivablesPastDue" xlink:to="sbs_TradeReceivablesPastDue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TradeReceivablesPastDue_lbl" xml:lang="en-US">Past-due</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TradeReceivablesGross" xlink:to="sbs_TradeReceivablesGross_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_TradeReceivablesGross_2_lbl" xml:lang="en-US">Total</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets" xlink:to="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets_2_lbl" xml:lang="en-US">Balance at beginning of the year</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets" xlink:label="ifrs-full_AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets" xlink:to="ifrs-full_AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets_lbl" xml:lang="en-US">Additions</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_RecoveriesRecognized" xlink:label="sbs_RecoveriesRecognized" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RecoveriesRecognized" xlink:to="sbs_RecoveriesRecognized_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_RecoveriesRecognized_lbl" xml:lang="en-US">Recoveries</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets" xlink:to="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets_3_lbl" xml:lang="en-US">Balance at the end of the year</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_WriteoffsDuringPeriodForBadAndDoubtfulDebtsForThirdPartyTransaction" xlink:label="sbs_WriteoffsDuringPeriodForBadAndDoubtfulDebtsForThirdPartyTransaction" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_WriteoffsDuringPeriodForBadAndDoubtfulDebtsForThirdPartyTransaction" xlink:to="sbs_WriteoffsDuringPeriodForBadAndDoubtfulDebtsForThirdPartyTransaction_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_WriteoffsDuringPeriodForBadAndDoubtfulDebtsForThirdPartyTransaction_lbl" xml:lang="en-US">Write-offs</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransactionStateEntitiesRelatedParties" xlink:label="sbs_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransactionStateEntitiesRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransactionStateEntitiesRelatedParties" xlink:to="sbs_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransactionStateEntitiesRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransactionStateEntitiesRelatedParties_lbl" xml:lang="en-US">(Losses)/reversal with state entities - related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForTransactionWithPrivateSector" xlink:label="sbs_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForTransactionWithPrivateSector" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForTransactionWithPrivateSector" xlink:to="sbs_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForTransactionWithPrivateSector_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForTransactionWithPrivateSector_lbl" xml:lang="en-US">(Losses) with private sector / government entities</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForTransactionWithWholesaleCustomers" xlink:label="sbs_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForTransactionWithWholesaleCustomers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForTransactionWithWholesaleCustomers" xlink:to="sbs_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForTransactionWithWholesaleCustomers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForTransactionWithWholesaleCustomers_lbl" xml:lang="en-US">(Losses)/reversal with wholesale customers</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_RecoveriesRecognizedInBadDebtExpense" xlink:label="sbs_RecoveriesRecognizedInBadDebtExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RecoveriesRecognizedInBadDebtExpense" xlink:to="sbs_RecoveriesRecognizedInBadDebtExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_RecoveriesRecognizedInBadDebtExpense_lbl" xml:lang="en-US">Recoveries</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss" xlink:to="ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:label="ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss_2_lbl" xml:lang="en-US">Amount recorded expense</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_PaymentToSettleAdministrativeCostsAndTerminateServicesProvidedBySEMASA" xlink:label="sbs_PaymentToSettleAdministrativeCostsAndTerminateServicesProvidedBySEMASA" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PaymentToSettleAdministrativeCostsAndTerminateServicesProvidedBySEMASA" xlink:to="sbs_PaymentToSettleAdministrativeCostsAndTerminateServicesProvidedBySEMASA_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PaymentToSettleAdministrativeCostsAndTerminateServicesProvidedBySEMASA_lbl" xml:lang="en-US">Payment to settle administrative costs and terminate the services provided by SAMA</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SanitationInitiatives" xlink:label="sbs_SanitationInitiatives" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SanitationInitiatives" xlink:to="sbs_SanitationInitiatives_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SanitationInitiatives_lbl" xml:lang="en-US">Sanitation initiatives</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ServiceTransferIntangibleAssets" xlink:label="sbs_ServiceTransferIntangibleAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ServiceTransferIntangibleAssets" xlink:to="sbs_ServiceTransferIntangibleAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ServiceTransferIntangibleAssets_lbl" xml:lang="en-US">Service transfer intangible assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_NonrecurringFairValueForTransactionWithSantoAndre" xlink:label="sbs_NonrecurringFairValueForTransactionWithSantoAndre" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_NonrecurringFairValueForTransactionWithSantoAndre" xlink:to="sbs_NonrecurringFairValueForTransactionWithSantoAndre_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_NonrecurringFairValueForTransactionWithSantoAndre_lbl" xml:lang="en-US">Non-recurring fair value for the transaction with Mau&#225;</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ExpensesWithEstimatedLosses" xlink:label="sbs_ExpensesWithEstimatedLosses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ExpensesWithEstimatedLosses" xlink:to="sbs_ExpensesWithEstimatedLosses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ExpensesWithEstimatedLosses_lbl" xml:lang="en-US">Expenses with estimated losses increased</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ReceivablesForProvisionOfWaterSupply" xlink:label="sbs_ReceivablesForProvisionOfWaterSupply" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ReceivablesForProvisionOfWaterSupply" xlink:to="sbs_ReceivablesForProvisionOfWaterSupply_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ReceivablesForProvisionOfWaterSupply_lbl" xml:lang="en-US">Receivables for the provision of water supply</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_CompensationOfAssetsDueToResumptionOfWaterSupply" xlink:label="sbs_CompensationOfAssetsDueToResumptionOfWaterSupply" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CompensationOfAssetsDueToResumptionOfWaterSupply" xlink:to="sbs_CompensationOfAssetsDueToResumptionOfWaterSupply_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CompensationOfAssetsDueToResumptionOfWaterSupply_lbl" xml:lang="en-US">Compensation of assets due to resumption of water supply</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesTable" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesTable" xlink:to="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesTable_lbl" xml:lang="en-US">Disclosure of transactions between related parties [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems" xlink:to="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems_lbl" xml:lang="en-US">Disclosure of transactions between related parties [line items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AmountsReceivableRelatedPartyTransactions" xlink:to="ifrs-full_AmountsReceivableRelatedPartyTransactions_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_AmountsReceivableRelatedPartyTransactions_2_lbl" xml:lang="en-US">Accounts receivable, current</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentReceivablesDueFromRelatedParties" xlink:to="ifrs-full_NoncurrentReceivablesDueFromRelatedParties_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentReceivablesDueFromRelatedParties_2_lbl" xml:lang="en-US">Accounts receivable, noncurrent</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_FinancialInstrumentAssetsRelatedParties" xlink:label="sbs_FinancialInstrumentAssetsRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinancialInstrumentAssetsRelatedParties" xlink:to="sbs_FinancialInstrumentAssetsRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_FinancialInstrumentAssetsRelatedParties_lbl" xml:lang="en-US">Total receivables from shareholders</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_InterestOnCapitalPayableToRelatedParties" xlink:label="sbs_InterestOnCapitalPayableToRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestOnCapitalPayableToRelatedParties" xlink:to="sbs_InterestOnCapitalPayableToRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterestOnCapitalPayableToRelatedParties_lbl" xml:lang="en-US">Interest on capital payable to related parties</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Revenue" xlink:to="ifrs-full_Revenue_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_Revenue_2_lbl" xml:lang="en-US">Revenues</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ReceiptOfGESPReimbursementReferringToLaw" xlink:label="sbs_ReceiptOfGESPReimbursementReferringToLaw" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ReceiptOfGESPReimbursementReferringToLaw" xlink:to="sbs_ReceiptOfGESPReimbursementReferringToLaw_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ReceiptOfGESPReimbursementReferringToLaw_lbl" xml:lang="en-US">Receipt of GESP reimbursement</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_UndisputedReimbursement" xlink:label="sbs_UndisputedReimbursement" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_UndisputedReimbursement" xlink:to="sbs_UndisputedReimbursement_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_UndisputedReimbursement_lbl" xml:lang="en-US">Undisputed reimbursement</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ReimbursementReceivableRelatedToReservoirs" xlink:label="sbs_ReimbursementReceivableRelatedToReservoirs" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ReimbursementReceivableRelatedToReservoirs" xlink:to="sbs_ReimbursementReceivableRelatedToReservoirs_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ReimbursementReceivableRelatedToReservoirs_lbl" xml:lang="en-US">Reimbursement receivable related to the reservoirs</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_RemainingDebitBalance" xlink:label="sbs_RemainingDebitBalance" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RemainingDebitBalance" xlink:to="sbs_RemainingDebitBalance_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_RemainingDebitBalance_lbl" xml:lang="en-US">Remaining debit balance</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AgreementTransactionAmount" xlink:label="sbs_AgreementTransactionAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AgreementTransactionAmount" xlink:to="sbs_AgreementTransactionAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AgreementTransactionAmount_lbl" xml:lang="en-US">Agreement transaction amount</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_InflationAdjustmentAmount" xlink:label="sbs_InflationAdjustmentAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InflationAdjustmentAmount" xlink:to="sbs_InflationAdjustmentAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InflationAdjustmentAmount_lbl" xml:lang="en-US">Inflation adjustment amount</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_PreferredSharesIssuedForInstallmentsValue" xlink:label="sbs_PreferredSharesIssuedForInstallmentsValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PreferredSharesIssuedForInstallmentsValue" xlink:to="sbs_PreferredSharesIssuedForInstallmentsValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PreferredSharesIssuedForInstallmentsValue_lbl" xml:lang="en-US">Preferred shares issued for installments, value</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_MonthlyInstallmentPayable" xlink:label="sbs_MonthlyInstallmentPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_MonthlyInstallmentPayable" xlink:to="sbs_MonthlyInstallmentPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_MonthlyInstallmentPayable_lbl" xml:lang="en-US">Monthly installment payable</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ReceivablesInCurrentAssets" xlink:label="sbs_ReceivablesInCurrentAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ReceivablesInCurrentAssets" xlink:to="sbs_ReceivablesInCurrentAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ReceivablesInCurrentAssets_lbl" xml:lang="en-US">Receivables in current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ReceivablesInNoncurrentAssets" xlink:label="sbs_ReceivablesInNoncurrentAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ReceivablesInNoncurrentAssets" xlink:to="sbs_ReceivablesInNoncurrentAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ReceivablesInNoncurrentAssets_lbl" xml:lang="en-US">Receivables in non-current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_DisputedAmountsReceivable" xlink:label="sbs_DisputedAmountsReceivable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DisputedAmountsReceivable" xlink:to="sbs_DisputedAmountsReceivable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DisputedAmountsReceivable_lbl" xml:lang="en-US">Disputed amounts receivable</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ActuarialLiabilityAmount" xlink:label="sbs_ActuarialLiabilityAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ActuarialLiabilityAmount" xlink:to="sbs_ActuarialLiabilityAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ActuarialLiabilityAmount_lbl" xml:lang="en-US">Actuarial liability amount</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherLiabilities" xlink:label="ifrs-full_OtherLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherLiabilities" xlink:to="ifrs-full_OtherLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherLiabilities_lbl" xml:lang="en-US">Other liabilities, current</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherNoncurrentNonfinancialLiabilities" xlink:label="ifrs-full_OtherNoncurrentNonfinancialLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherNoncurrentNonfinancialLiabilities" xlink:to="ifrs-full_OtherNoncurrentNonfinancialLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherNoncurrentNonfinancialLiabilities_lbl" xml:lang="en-US">Other liabilities, non-current</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BalanceRelatedToFirstAmendmentWithEMAE" xlink:label="sbs_BalanceRelatedToFirstAmendmentWithEMAE" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BalanceRelatedToFirstAmendmentWithEMAE" xlink:to="sbs_BalanceRelatedToFirstAmendmentWithEMAE_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BalanceRelatedToFirstAmendmentWithEMAE_lbl" xml:lang="en-US">Balance related to the first amendment with EMAE</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ExpensesRelatedToPersonnelAssignedBySabespToOtherStateGovernmentEntities" xlink:label="sbs_ExpensesRelatedToPersonnelAssignedBySabespToOtherStateGovernmentEntities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ExpensesRelatedToPersonnelAssignedBySabespToOtherStateGovernmentEntities" xlink:to="sbs_ExpensesRelatedToPersonnelAssignedBySabespToOtherStateGovernmentEntities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ExpensesRelatedToPersonnelAssignedBySabespToOtherStateGovernmentEntities_lbl" xml:lang="en-US">Expenses related to personnel assigned by SABESP to other state government entities</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ExpensesRelatedToPersonnelByOtherEntitiesToSabesp" xlink:label="sbs_ExpensesRelatedToPersonnelByOtherEntitiesToSabesp" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ExpensesRelatedToPersonnelByOtherEntitiesToSabesp" xlink:to="sbs_ExpensesRelatedToPersonnelByOtherEntitiesToSabesp_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ExpensesRelatedToPersonnelByOtherEntitiesToSabesp_lbl" xml:lang="en-US">Expenses related to personnel by other entities to SABESP</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_NonoperatingAssets" xlink:label="sbs_NonoperatingAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_NonoperatingAssets" xlink:to="sbs_NonoperatingAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_NonoperatingAssets_lbl" xml:lang="en-US">Non-operating assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_NetActuarialLiability" xlink:label="sbs_NetActuarialLiability" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_NetActuarialLiability" xlink:to="sbs_NetActuarialLiability_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_NetActuarialLiability_lbl" xml:lang="en-US">Net actuarial liability</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_KeyManagementPersonnelCompensation" xlink:label="ifrs-full_KeyManagementPersonnelCompensation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_KeyManagementPersonnelCompensation" xlink:to="ifrs-full_KeyManagementPersonnelCompensation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_KeyManagementPersonnelCompensation_lbl" xml:lang="en-US">Compensation to Officers</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherLongtermBenefits" xlink:label="ifrs-full_OtherLongtermBenefits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherLongtermBenefits" xlink:to="ifrs-full_OtherLongtermBenefits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherLongtermBenefits_lbl" xml:lang="en-US">Bonus program</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_RelatedPartyLoanAgreement" xlink:label="sbs_RelatedPartyLoanAgreement" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RelatedPartyLoanAgreement" xlink:to="sbs_RelatedPartyLoanAgreement_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_RelatedPartyLoanAgreement_lbl" xml:lang="en-US">Total loan agreement related party</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_NoncurrentPayablesToRelatedParties" xlink:label="ifrs-full_NoncurrentPayablesToRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentPayablesToRelatedParties" xlink:to="ifrs-full_NoncurrentPayablesToRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentPayablesToRelatedParties_lbl" xml:lang="en-US">Related party - non curent</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TotalAmortizationAmount" xlink:label="sbs_TotalAmortizationAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TotalAmortizationAmount" xlink:to="sbs_TotalAmortizationAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TotalAmortizationAmount_lbl" xml:lang="en-US">Total amortization amount</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AmortizationOfPrincipalAmount" xlink:label="sbs_AmortizationOfPrincipalAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AmortizationOfPrincipalAmount" xlink:to="sbs_AmortizationOfPrincipalAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AmortizationOfPrincipalAmount_lbl" xml:lang="en-US">Amortization of principal amount</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AmortizationOfInterest" xlink:label="sbs_AmortizationOfInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AmortizationOfInterest" xlink:to="sbs_AmortizationOfInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AmortizationOfInterest_lbl" xml:lang="en-US">Amortization of interest</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ConnectToNetworkProgramExpenditureConcentration" xlink:label="sbs_ConnectToNetworkProgramExpenditureConcentration" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ConnectToNetworkProgramExpenditureConcentration" xlink:to="sbs_ConnectToNetworkProgramExpenditureConcentration_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ConnectToNetworkProgramExpenditureConcentration_lbl" xml:lang="en-US">Connect to the Network Program expenditure concentration</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TotalProgramAmount" xlink:label="sbs_TotalProgramAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TotalProgramAmount" xlink:to="sbs_TotalProgramAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TotalProgramAmount_lbl" xml:lang="en-US">Total program amount</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ConnectToNetworkProgram.ReceivableFromRelatedParties" xlink:label="sbs_ConnectToNetworkProgram.ReceivableFromRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ConnectToNetworkProgram.ReceivableFromRelatedParties" xlink:to="sbs_ConnectToNetworkProgram.ReceivableFromRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ConnectToNetworkProgram.ReceivableFromRelatedParties_lbl" xml:lang="en-US">Connect to the Network Program receivable from related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TotalProgramAmountRecordedUnderIntangibleAssets" xlink:label="sbs_TotalProgramAmountRecordedUnderIntangibleAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TotalProgramAmountRecordedUnderIntangibleAssets" xlink:to="sbs_TotalProgramAmountRecordedUnderIntangibleAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TotalProgramAmountRecordedUnderIntangibleAssets_lbl" xml:lang="en-US">Total program amount recorded under intangible assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TotalReimbursedProgramAmount" xlink:label="sbs_TotalReimbursedProgramAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TotalReimbursedProgramAmount" xlink:to="sbs_TotalReimbursedProgramAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TotalReimbursedProgramAmount_lbl" xml:lang="en-US">Total reimbursed program amount</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_NumberOfSharesIssued" xlink:label="ifrs-full_NumberOfSharesIssued" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfSharesIssued" xlink:to="ifrs-full_NumberOfSharesIssued_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NumberOfSharesIssued_lbl" xml:lang="en-US">Number of shares issued</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ProceedsFromIssueOfPreferenceShares" xlink:label="ifrs-full_ProceedsFromIssueOfPreferenceShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProceedsFromIssueOfPreferenceShares" xlink:to="ifrs-full_ProceedsFromIssueOfPreferenceShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProceedsFromIssueOfPreferenceShares_lbl" xml:lang="en-US">Value of shares issued</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfInvestmentsTable" xlink:label="sbs_SummaryOfInvestmentsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfInvestmentsTable" xlink:to="sbs_SummaryOfInvestmentsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfInvestmentsTable_lbl" xml:lang="en-US">SummaryOfInvestmentsTable [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfInvestmentsLineItems" xlink:label="sbs_SummaryOfInvestmentsLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfInvestmentsLineItems" xlink:to="sbs_SummaryOfInvestmentsLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfInvestmentsLineItems_lbl" xml:lang="en-US">Summary of investments [Line Items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_Equity_5_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_Equity_5_lbl" xml:lang="en-US">Equity</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_CapitalIncrease" xlink:label="sbs_CapitalIncrease" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CapitalIncrease" xlink:to="sbs_CapitalIncrease_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CapitalIncrease_lbl" xml:lang="en-US">Capital increase</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DividendPayables" xlink:to="ifrs-full_DividendPayables_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DividendPayables_2_lbl" xml:lang="en-US">Dividends distributed</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherComprehensiveIncome" xlink:to="ifrs-full_OtherComprehensiveIncome_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_OtherComprehensiveIncome_2_lbl" xml:lang="en-US">Other comprehensive income</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ProfitForYearChangeInEquity" xlink:label="sbs_ProfitForYearChangeInEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProfitForYearChangeInEquity" xlink:to="sbs_ProfitForYearChangeInEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ProfitForYearChangeInEquity_lbl" xml:lang="en-US">Profit for the year - change in the equity</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_CapitalIncrease2" xlink:label="sbs_CapitalIncrease2" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CapitalIncrease2" xlink:to="sbs_CapitalIncrease2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_CapitalIncrease2_lbl" xml:lang="en-US">Capital increase</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_DividendsDistributedChangeInEquity" xlink:label="sbs_DividendsDistributedChangeInEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DividendsDistributedChangeInEquity" xlink:to="sbs_DividendsDistributedChangeInEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DividendsDistributedChangeInEquity_lbl" xml:lang="en-US">Dividends distributed - change in the equity</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossOtherNetOfTax" xlink:to="sbs_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossOtherNetOfTax_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossOtherNetOfTax_2_lbl" xml:lang="en-US">Other comprehensive income</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ReclassificationIntoHeldtomaturityInvestments" xlink:label="ifrs-full_ReclassificationIntoHeldtomaturityInvestments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ReclassificationIntoHeldtomaturityInvestments" xlink:to="ifrs-full_ReclassificationIntoHeldtomaturityInvestments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ReclassificationIntoHeldtomaturityInvestments_lbl" xml:lang="en-US">Reclassification</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_EquityInResultsOfInvestmentsInAffiliates" xlink:label="sbs_EquityInResultsOfInvestmentsInAffiliates" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EquityInResultsOfInvestmentsInAffiliates" xlink:to="sbs_EquityInResultsOfInvestmentsInAffiliates_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_EquityInResultsOfInvestmentsInAffiliates_lbl" xml:lang="en-US">Equity in the earnings of subsidiaries</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_EquityInEarningsOfSubsidiariesChangeInEquity" xlink:label="sbs_EquityInEarningsOfSubsidiariesChangeInEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EquityInEarningsOfSubsidiariesChangeInEquity" xlink:to="sbs_EquityInEarningsOfSubsidiariesChangeInEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_EquityInEarningsOfSubsidiariesChangeInEquity_lbl" xml:lang="en-US">Equity in the earnings of subsidiaries - change in the equity</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ProportionOfOwnershipInterestInJointVenture" xlink:label="ifrs-full_ProportionOfOwnershipInterestInJointVenture" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProportionOfOwnershipInterestInJointVenture" xlink:to="ifrs-full_ProportionOfOwnershipInterestInJointVenture_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProportionOfOwnershipInterestInJointVenture_lbl" xml:lang="en-US">Interest percentage</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_OverallTotal" xlink:label="sbs_OverallTotal" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OverallTotal" xlink:to="sbs_OverallTotal_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OverallTotal_lbl" xml:lang="en-US">Overall total</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_DisclosureOfInvestmentsTable" xlink:label="sbs_DisclosureOfInvestmentsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DisclosureOfInvestmentsTable" xlink:to="sbs_DisclosureOfInvestmentsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DisclosureOfInvestmentsTable_lbl" xml:lang="en-US">DisclosureOfInvestmentsTable [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_DisclosureOfInvestmentsLineItems" xlink:label="sbs_DisclosureOfInvestmentsLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DisclosureOfInvestmentsLineItems" xlink:to="sbs_DisclosureOfInvestmentsLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DisclosureOfInvestmentsLineItems_lbl" xml:lang="en-US">Disclosure of investments [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AttendAmbientalsMember" xlink:label="sbs_AttendAmbientalsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AttendAmbientalsMember" xlink:to="sbs_AttendAmbientalsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_AttendAmbientalsMember_lbl" xml:lang="en-US">Attend ambiental [member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCommonStockSharesOutstanding" xlink:to="dei_EntityCommonStockSharesOutstanding_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="dei_EntityCommonStockSharesOutstanding_2_lbl" xml:lang="en-US">Capital stock, shares</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProportionOfOwnershipInterestInJointVenture" xlink:to="ifrs-full_ProportionOfOwnershipInterestInJointVenture_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ProportionOfOwnershipInterestInJointVenture_2_lbl" xml:lang="en-US">Equity interest</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_OtherInvestment" xlink:label="sbs_OtherInvestment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherInvestment" xlink:to="sbs_OtherInvestment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherInvestment_lbl" xml:lang="en-US">Other investments</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_IncreaseDecreaseThroughTransfersAndOtherChangesEquity" xlink:label="ifrs-full_IncreaseDecreaseThroughTransfersAndOtherChangesEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughTransfersAndOtherChangesEquity" xlink:to="ifrs-full_IncreaseDecreaseThroughTransfersAndOtherChangesEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_IncreaseDecreaseThroughTransfersAndOtherChangesEquity_lbl" xml:lang="en-US">Capital increase</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ProportionOfOwnershipInterestsHeldByNoncontrollingInterests" xlink:label="ifrs-full_ProportionOfOwnershipInterestsHeldByNoncontrollingInterests" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProportionOfOwnershipInterestsHeldByNoncontrollingInterests" xlink:to="ifrs-full_ProportionOfOwnershipInterestsHeldByNoncontrollingInterests_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProportionOfOwnershipInterestsHeldByNoncontrollingInterests_lbl" xml:lang="en-US">Percentage of equity interest held</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InvestmentProperty" xlink:to="ifrs-full_InvestmentProperty_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_InvestmentProperty_2_lbl" xml:lang="en-US">Investment properties, beginning</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisposalsInvestmentProperty" xlink:label="ifrs-full_DisposalsInvestmentProperty" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisposalsInvestmentProperty" xlink:to="ifrs-full_DisposalsInvestmentProperty_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_DisposalsInvestmentProperty_lbl" xml:lang="en-US">Write-offs and disposals</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TransfersInvestmentProperty" xlink:label="sbs_TransfersInvestmentProperty" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TransfersInvestmentProperty" xlink:to="sbs_TransfersInvestmentProperty_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TransfersInvestmentProperty_lbl" xml:lang="en-US">Transfers</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DepreciationInvestmentProperty" xlink:label="ifrs-full_DepreciationInvestmentProperty" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DepreciationInvestmentProperty" xlink:to="ifrs-full_DepreciationInvestmentProperty_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_DepreciationInvestmentProperty_lbl" xml:lang="en-US">Depreciation</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InvestmentProperty" xlink:to="ifrs-full_InvestmentProperty_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_InvestmentProperty_3_lbl" xml:lang="en-US">Investment properties, ending</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_InvestmentPropertyMarketValue" xlink:label="sbs_InvestmentPropertyMarketValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InvestmentPropertyMarketValue" xlink:to="sbs_InvestmentPropertyMarketValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InvestmentPropertyMarketValue_lbl" xml:lang="en-US">Investment properties, market value</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ContractAssets" xlink:label="ifrs-full_ContractAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ContractAssets" xlink:to="ifrs-full_ContractAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_ContractAssets_lbl" xml:lang="en-US">Contract assets, beginning</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AdditionsToContractAssets" xlink:label="sbs_AdditionsToContractAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdditionsToContractAssets" xlink:to="sbs_AdditionsToContractAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AdditionsToContractAssets_lbl" xml:lang="en-US">Additions</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ContractAssetWriteOffs" xlink:label="sbs_ContractAssetWriteOffs" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ContractAssetWriteOffs" xlink:to="sbs_ContractAssetWriteOffs_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sbs_ContractAssetWriteOffs_lbl" xml:lang="en-US">Write-offs</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ContractAssetTransfers" xlink:label="sbs_ContractAssetTransfers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ContractAssetTransfers" xlink:to="sbs_ContractAssetTransfers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_ContractAssetTransfers_lbl" xml:lang="en-US">Transfers</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ContractAssetTransfersOfWorksToIntangibleAssets" xlink:label="sbs_ContractAssetTransfersOfWorksToIntangibleAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ContractAssetTransfersOfWorksToIntangibleAssets" xlink:to="sbs_ContractAssetTransfersOfWorksToIntangibleAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ContractAssetTransfersOfWorksToIntangibleAssets_lbl" xml:lang="en-US">Transfers of works to intangible assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ContractAssets" xlink:to="ifrs-full_ContractAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_ContractAssets_2_lbl" xml:lang="en-US">Contract assets, ending</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersTable" xlink:label="ifrs-full_DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersTable" xlink:to="ifrs-full_DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersTable_lbl" xml:lang="en-US">Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersLineItems" xlink:label="ifrs-full_DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersLineItems" xlink:to="ifrs-full_DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersLineItems_lbl" xml:lang="en-US">Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [line items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ContractAssets" xlink:to="ifrs-full_ContractAssets_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ContractAssets_3_lbl" xml:lang="en-US">Contract Assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_RightofuseAssets" xlink:label="ifrs-full_RightofuseAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RightofuseAssets" xlink:to="ifrs-full_RightofuseAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RightofuseAssets_lbl" xml:lang="en-US">Right of use of leased assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfIntangibleAssetsTable" xlink:label="sbs_SummaryOfIntangibleAssetsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfIntangibleAssetsTable" xlink:to="sbs_SummaryOfIntangibleAssetsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfIntangibleAssetsTable_lbl" xml:lang="en-US">SummaryOfIntangibleAssetsTable [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfIntangibleAssetsLineItems" xlink:label="sbs_SummaryOfIntangibleAssetsLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfIntangibleAssetsLineItems" xlink:to="sbs_SummaryOfIntangibleAssetsLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfIntangibleAssetsLineItems_lbl" xml:lang="en-US">Summary of intangible assets [Line Items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:to="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis_2_lbl" xml:lang="en-US">Classes of intangible assets other than goodwill [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets_lbl" xml:lang="en-US">Cost</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_IntangibleAssetsAccumulatedAmortization" xlink:label="sbs_IntangibleAssetsAccumulatedAmortization" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IntangibleAssetsAccumulatedAmortization" xlink:to="sbs_IntangibleAssetsAccumulatedAmortization_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IntangibleAssetsAccumulatedAmortization_lbl" xml:lang="en-US">Accumulated amortization</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwill_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill_3_lbl" xml:lang="en-US">Net</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwill_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill_4_lbl" xml:lang="en-US">Intangible assets, beginning</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_IntangibleAssetEffectsFromAdoptionOfNewAccountingStandard" xlink:label="sbs_IntangibleAssetEffectsFromAdoptionOfNewAccountingStandard" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IntangibleAssetEffectsFromAdoptionOfNewAccountingStandard" xlink:to="sbs_IntangibleAssetEffectsFromAdoptionOfNewAccountingStandard_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IntangibleAssetEffectsFromAdoptionOfNewAccountingStandard_lbl" xml:lang="en-US">First-time adoption of IFRS 16</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_IncreaseDecreaseThroughTransfersToContractAssets" xlink:label="sbs_IncreaseDecreaseThroughTransfersToContractAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IncreaseDecreaseThroughTransfersToContractAssets" xlink:to="sbs_IncreaseDecreaseThroughTransfersToContractAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IncreaseDecreaseThroughTransfersToContractAssets_lbl" xml:lang="en-US">Transfers to contract assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" xlink:label="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_lbl" xml:lang="en-US">Additions</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ContractRenewalOfConcessionsArrengements" xlink:label="sbs_ContractRenewalOfConcessionsArrengements" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ContractRenewalOfConcessionsArrengements" xlink:to="sbs_ContractRenewalOfConcessionsArrengements_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ContractRenewalOfConcessionsArrengements_lbl" xml:lang="en-US">Contract renewal</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill" xlink:label="ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill_lbl" xml:lang="en-US">Reversal of estimated losses</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_IncreaseDecreaseThroughTransfersOfWork" xlink:label="sbs_IncreaseDecreaseThroughTransfersOfWork" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IncreaseDecreaseThroughTransfersOfWork" xlink:to="sbs_IncreaseDecreaseThroughTransfersOfWork_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IncreaseDecreaseThroughTransfersOfWork_lbl" xml:lang="en-US">Transfers of works</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_IncreaseDecreaseThroughTransfersToIndemnitiesReceivable" xlink:label="sbs_IncreaseDecreaseThroughTransfersToIndemnitiesReceivable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IncreaseDecreaseThroughTransfersToIndemnitiesReceivable" xlink:to="sbs_IncreaseDecreaseThroughTransfersToIndemnitiesReceivable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IncreaseDecreaseThroughTransfersToIndemnitiesReceivable_lbl" xml:lang="en-US">Transfer to indemnities receivable</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_IncreaseDecreaseThroughTransfersOfContractAssets" xlink:label="sbs_IncreaseDecreaseThroughTransfersOfContractAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IncreaseDecreaseThroughTransfersOfContractAssets" xlink:to="sbs_IncreaseDecreaseThroughTransfersOfContractAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IncreaseDecreaseThroughTransfersOfContractAssets_lbl" xml:lang="en-US">Transfer of contract assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill" xlink:label="ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_lbl" xml:lang="en-US">Transfers</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisposalsIntangibleAssetsOtherThanGoodwill" xlink:label="ifrs-full_DisposalsIntangibleAssetsOtherThanGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisposalsIntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_DisposalsIntangibleAssetsOtherThanGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_DisposalsIntangibleAssetsOtherThanGoodwill_lbl" xml:lang="en-US">Write-offs and disposals</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill" xlink:label="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill_lbl" xml:lang="en-US">Amortization</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwill_5_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill_5_lbl" xml:lang="en-US">Intangible assets, ending</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PublicPrivatePartnershipCurrent" xlink:to="sbs_PublicPrivatePartnershipCurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_PublicPrivatePartnershipCurrent_2_lbl" xml:lang="en-US">Current liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PublicPrivatePartnershipNoncurrent" xlink:to="sbs_PublicPrivatePartnershipNoncurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="sbs_PublicPrivatePartnershipNoncurrent_2_lbl" xml:lang="en-US">Noncurrent liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_PublicPrivatePartnershipLiabilities" xlink:label="sbs_PublicPrivatePartnershipLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PublicPrivatePartnershipLiabilities" xlink:to="sbs_PublicPrivatePartnershipLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PublicPrivatePartnershipLiabilities_lbl" xml:lang="en-US">Total liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RightofuseAssets" xlink:to="ifrs-full_RightofuseAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_RightofuseAssets_2_lbl" xml:lang="en-US">Right of use</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DepreciationRightofuseAssets" xlink:label="ifrs-full_DepreciationRightofuseAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DepreciationRightofuseAssets" xlink:to="ifrs-full_DepreciationRightofuseAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_DepreciationRightofuseAssets_lbl" xml:lang="en-US">Right-of-use amortization</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_InterestExpenseOnLeaseLiabilities" xlink:label="ifrs-full_InterestExpenseOnLeaseLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestExpenseOnLeaseLiabilities" xlink:to="ifrs-full_InterestExpenseOnLeaseLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_InterestExpenseOnLeaseLiabilities_lbl" xml:lang="en-US">Financial result - interest expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed" xlink:label="ifrs-full_ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed" xlink:to="ifrs-full_ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed_lbl" xml:lang="en-US">Short-term and low-value lease expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_EffectOfNewAccountingStandardOnProfitLoss" xlink:label="sbs_EffectOfNewAccountingStandardOnProfitLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EffectOfNewAccountingStandardOnProfitLoss" xlink:to="sbs_EffectOfNewAccountingStandardOnProfitLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_EffectOfNewAccountingStandardOnProfitLoss_lbl" xml:lang="en-US">Decrease of the income of the year</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ContractAssets" xlink:to="ifrs-full_ContractAssets_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ContractAssets_4_lbl" xml:lang="en-US">Contract asset</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_NumberOfMunicipalitie" xlink:label="sbs_NumberOfMunicipalitie" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_NumberOfMunicipalitie" xlink:to="sbs_NumberOfMunicipalitie_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_NumberOfMunicipalitie_lbl" xml:lang="en-US">Number of municipalities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentContractLiabilities" xlink:to="ifrs-full_CurrentContractLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CurrentContractLiabilities_2_lbl" xml:lang="en-US">Program contracts commitments, current</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentContractLiabilities" xlink:to="ifrs-full_NoncurrentContractLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentContractLiabilities_2_lbl" xml:lang="en-US">Program contracts commitments, noncurrent</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_BorrowingCostsCapitalised" xlink:label="ifrs-full_BorrowingCostsCapitalised" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingCostsCapitalised" xlink:to="ifrs-full_BorrowingCostsCapitalised_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BorrowingCostsCapitalised_lbl" xml:lang="en-US">Capitalized interest and inflation adjustment</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_RevenueFromConstructionServiceGrossMargin" xlink:label="sbs_RevenueFromConstructionServiceGrossMargin" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RevenueFromConstructionServiceGrossMargin" xlink:to="sbs_RevenueFromConstructionServiceGrossMargin_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_RevenueFromConstructionServiceGrossMargin_lbl" xml:lang="en-US">Percentage of construction margin</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DescriptionOfUsefulLifeIntangibleAssetsOtherThanGoodwill" xlink:label="ifrs-full_DescriptionOfUsefulLifeIntangibleAssetsOtherThanGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfUsefulLifeIntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_DescriptionOfUsefulLifeIntangibleAssetsOtherThanGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfUsefulLifeIntangibleAssetsOtherThanGoodwill_lbl" xml:lang="en-US">Description of useful life</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_PercentageOfRevenue" xlink:label="sbs_PercentageOfRevenue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PercentageOfRevenue" xlink:to="sbs_PercentageOfRevenue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PercentageOfRevenue_lbl" xml:lang="en-US">Percentage of revenue</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_DescriptionOfAgreementTerm" xlink:label="sbs_DescriptionOfAgreementTerm" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DescriptionOfAgreementTerm" xlink:to="sbs_DescriptionOfAgreementTerm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DescriptionOfAgreementTerm_lbl" xml:lang="en-US">Description of agreement term</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossRecognisedOnExchangingConstructionServicesForIntangibleAsset2011" xlink:to="ifrs-full_ProfitLossRecognisedOnExchangingConstructionServicesForIntangibleAsset2011_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:label="ifrs-full_ProfitLossRecognisedOnExchangingConstructionServicesForIntangibleAsset2011_2_lbl" xml:lang="en-US">Construction margin</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_DiscountRateOnIntangibleAsset" xlink:label="sbs_DiscountRateOnIntangibleAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DiscountRateOnIntangibleAsset" xlink:to="sbs_DiscountRateOnIntangibleAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DiscountRateOnIntangibleAsset_lbl" xml:lang="en-US">Discount rate on intangible asset</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ExpropriationCosts" xlink:label="sbs_ExpropriationCosts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ExpropriationCosts" xlink:to="sbs_ExpropriationCosts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ExpropriationCosts_lbl" xml:lang="en-US">Expropriations</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_IntangibleAssetRelatedToPPPAltoTiete" xlink:label="sbs_IntangibleAssetRelatedToPPPAltoTiete" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IntangibleAssetRelatedToPPPAltoTiete" xlink:to="sbs_IntangibleAssetRelatedToPPPAltoTiete_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IntangibleAssetRelatedToPPPAltoTiete_lbl" xml:lang="en-US">Intangible assets related to PPP ALTO TIETE</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_MonthlyAssignedFundsFromTariffs" xlink:label="sbs_MonthlyAssignedFundsFromTariffs" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_MonthlyAssignedFundsFromTariffs" xlink:to="sbs_MonthlyAssignedFundsFromTariffs_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_MonthlyAssignedFundsFromTariffs_lbl" xml:lang="en-US">Monthly assigned funds from tariffs</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_EstimatedMonetaryRestatement" xlink:label="sbs_EstimatedMonetaryRestatement" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EstimatedMonetaryRestatement" xlink:to="sbs_EstimatedMonetaryRestatement_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_EstimatedMonetaryRestatement_lbl" xml:lang="en-US">Estimated monetary restatement</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_FundsFromTariffsArisingFromServicesProvided" xlink:label="sbs_FundsFromTariffsArisingFromServicesProvided" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FundsFromTariffsArisingFromServicesProvided" xlink:to="sbs_FundsFromTariffsArisingFromServicesProvided_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_FundsFromTariffsArisingFromServicesProvided_lbl" xml:lang="en-US">Funds from tariffs arising from services provided - PPP Sao Lourenco</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_PublicPrivatePartnershipIntangibleAssets" xlink:label="sbs_PublicPrivatePartnershipIntangibleAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PublicPrivatePartnershipIntangibleAssets" xlink:to="sbs_PublicPrivatePartnershipIntangibleAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PublicPrivatePartnershipIntangibleAssets_lbl" xml:lang="en-US">Intangible assets related to PPP Sao Lourenco</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_IntangibleAssetsPhysicalEvolutionOfContructionDiscountRate" xlink:label="sbs_IntangibleAssetsPhysicalEvolutionOfContructionDiscountRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IntangibleAssetsPhysicalEvolutionOfContructionDiscountRate" xlink:to="sbs_IntangibleAssetsPhysicalEvolutionOfContructionDiscountRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IntangibleAssetsPhysicalEvolutionOfContructionDiscountRate_lbl" xml:lang="en-US">Intangible assets, discount rate for adjustment - PPP</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AmortizationAverageRate" xlink:label="sbs_AmortizationAverageRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AmortizationAverageRate" xlink:to="sbs_AmortizationAverageRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AmortizationAverageRate_lbl" xml:lang="en-US">Amortization average rate</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_RightOfUseOtherOperatingIncomeExpense" xlink:label="sbs_RightOfUseOtherOperatingIncomeExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RightOfUseOtherOperatingIncomeExpense" xlink:to="sbs_RightOfUseOtherOperatingIncomeExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_RightOfUseOtherOperatingIncomeExpense_lbl" xml:lang="en-US">Right of use operating expense</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_RightOfUseSellingExpense" xlink:label="sbs_RightOfUseSellingExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RightOfUseSellingExpense" xlink:to="sbs_RightOfUseSellingExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_RightOfUseSellingExpense_lbl" xml:lang="en-US">Right of use selling expense</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_RightOfUseAndministrativeExpense" xlink:label="sbs_RightOfUseAndministrativeExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RightOfUseAndministrativeExpense" xlink:to="sbs_RightOfUseAndministrativeExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_RightOfUseAndministrativeExpense_lbl" xml:lang="en-US">Right of use administrative expense</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfPropertyPlantAndEquipmentTable" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfPropertyPlantAndEquipmentTable" xlink:to="ifrs-full_DisclosureOfPropertyPlantAndEquipmentTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentTable_lbl" xml:lang="en-US">Disclosure of detailed information about property, plant and equipment [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems" xlink:to="ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems_lbl" xml:lang="en-US">Disclosure of detailed information about property, plant and equipment [line items]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets" xlink:label="ifrs-full_PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets" xlink:to="ifrs-full_PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets_lbl" xml:lang="en-US">Cost</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_PropertyPlantAndEquipmentAccumulatedAmortization" xlink:label="sbs_PropertyPlantAndEquipmentAccumulatedAmortization" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PropertyPlantAndEquipmentAccumulatedAmortization" xlink:to="sbs_PropertyPlantAndEquipmentAccumulatedAmortization_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_PropertyPlantAndEquipmentAccumulatedAmortization_lbl" xml:lang="en-US">Accumulated amortization</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PropertyPlantAndEquipment" xlink:to="ifrs-full_PropertyPlantAndEquipment_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_PropertyPlantAndEquipment_2_lbl" xml:lang="en-US">Net</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DepreciationRatePropertyPlantAndEquipment" xlink:label="ifrs-full_DepreciationRatePropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DepreciationRatePropertyPlantAndEquipment" xlink:to="ifrs-full_DepreciationRatePropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DepreciationRatePropertyPlantAndEquipment_lbl" xml:lang="en-US">Depreciation average rate</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PropertyPlantAndEquipment" xlink:to="ifrs-full_PropertyPlantAndEquipment_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_PropertyPlantAndEquipment_3_lbl" xml:lang="en-US">Property, plant, and equipment, beginning</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" xlink:label="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" xlink:to="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_lbl" xml:lang="en-US">Additions</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment" xlink:label="ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment" xlink:to="ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_lbl" xml:lang="en-US">Transfers</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_WritedownsReversalsOfPropertyPlantAndEquipment" xlink:label="ifrs-full_WritedownsReversalsOfPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_WritedownsReversalsOfPropertyPlantAndEquipment" xlink:to="ifrs-full_WritedownsReversalsOfPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_WritedownsReversalsOfPropertyPlantAndEquipment_lbl" xml:lang="en-US">Write-offs and disposals</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DepreciationPropertyPlantAndEquipment" xlink:label="ifrs-full_DepreciationPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DepreciationPropertyPlantAndEquipment" xlink:to="ifrs-full_DepreciationPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_DepreciationPropertyPlantAndEquipment_lbl" xml:lang="en-US">Depreciation</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PropertyPlantAndEquipment" xlink:to="ifrs-full_PropertyPlantAndEquipment_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_PropertyPlantAndEquipment_4_lbl" xml:lang="en-US">Property, plant, and equipment, ending</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsTable" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsTable" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsTable_lbl" xml:lang="en-US">Disclosure of detailed information about borrowings [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems_lbl" xml:lang="en-US">Disclosure of detailed information about borrowings [line items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentPortionOfLongtermBorrowings" xlink:to="ifrs-full_CurrentPortionOfLongtermBorrowings_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CurrentPortionOfLongtermBorrowings_2_lbl" xml:lang="en-US">Current</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LongtermBorrowings" xlink:to="ifrs-full_LongtermBorrowings_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_LongtermBorrowings_2_lbl" xml:lang="en-US">Noncurrent</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Borrowings" xlink:to="ifrs-full_Borrowings_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_Borrowings_3_lbl" xml:lang="en-US">Total</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BorrowingsGuarantees" xlink:label="sbs_BorrowingsGuarantees" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingsGuarantees" xlink:to="sbs_BorrowingsGuarantees_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BorrowingsGuarantees_lbl" xml:lang="en-US">Guarantees</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_BorrowingsMaturity" xlink:label="ifrs-full_BorrowingsMaturity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingsMaturity" xlink:to="ifrs-full_BorrowingsMaturity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BorrowingsMaturity_lbl" xml:lang="en-US">Maturity</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_BorrowingsInterestRateBasis" xlink:label="ifrs-full_BorrowingsInterestRateBasis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingsInterestRateBasis" xlink:to="ifrs-full_BorrowingsInterestRateBasis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BorrowingsInterestRateBasis_lbl" xml:lang="en-US">Annual interest rates</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BorrowingsInflationAdjustment" xlink:label="sbs_BorrowingsInflationAdjustment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingsInflationAdjustment" xlink:to="sbs_BorrowingsInflationAdjustment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BorrowingsInflationAdjustment_lbl" xml:lang="en-US">Inflation adjustment</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BorrowingsExchangeRateChanges" xlink:label="sbs_BorrowingsExchangeRateChanges" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingsExchangeRateChanges" xlink:to="sbs_BorrowingsExchangeRateChanges_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BorrowingsExchangeRateChanges_lbl" xml:lang="en-US">Exchange rate changes</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BorrowingsPaymentYearOne" xlink:label="sbs_BorrowingsPaymentYearOne" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingsPaymentYearOne" xlink:to="sbs_BorrowingsPaymentYearOne_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BorrowingsPaymentYearOne_lbl" xml:lang="en-US">2021</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BorrowingsPaymentYearTwo" xlink:label="sbs_BorrowingsPaymentYearTwo" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingsPaymentYearTwo" xlink:to="sbs_BorrowingsPaymentYearTwo_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BorrowingsPaymentYearTwo_lbl" xml:lang="en-US">2022</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BorrowingsPaymentYearThree" xlink:label="sbs_BorrowingsPaymentYearThree" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingsPaymentYearThree" xlink:to="sbs_BorrowingsPaymentYearThree_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BorrowingsPaymentYearThree_lbl" xml:lang="en-US">2023</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BorrowingsPaymentYearFour" xlink:label="sbs_BorrowingsPaymentYearFour" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingsPaymentYearFour" xlink:to="sbs_BorrowingsPaymentYearFour_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BorrowingsPaymentYearFour_lbl" xml:lang="en-US">2024</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BorrowingsPaymentYearFive" xlink:label="sbs_BorrowingsPaymentYearFive" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingsPaymentYearFive" xlink:to="sbs_BorrowingsPaymentYearFive_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BorrowingsPaymentYearFive_lbl" xml:lang="en-US">2025</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BorrowingsPaymentYearSix" xlink:label="sbs_BorrowingsPaymentYearSix" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingsPaymentYearSix" xlink:to="sbs_BorrowingsPaymentYearSix_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BorrowingsPaymentYearSix_lbl" xml:lang="en-US">2026</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BorrowingsPaymentThereafter" xlink:label="sbs_BorrowingsPaymentThereafter" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingsPaymentThereafter" xlink:to="sbs_BorrowingsPaymentThereafter_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BorrowingsPaymentThereafter_lbl" xml:lang="en-US">2027 to 2044</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BorrowingsPaymentNet" xlink:label="sbs_BorrowingsPaymentNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingsPaymentNet" xlink:to="sbs_BorrowingsPaymentNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="sbs_BorrowingsPaymentNet_lbl" xml:lang="en-US">TOTAL</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Borrowings" xlink:to="ifrs-full_Borrowings_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_Borrowings_4_lbl" xml:lang="en-US">Borrowings and financing, beginning</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ForeignlocalCurrencyTranslation" xlink:label="sbs_ForeignlocalCurrencyTranslation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ForeignlocalCurrencyTranslation" xlink:to="sbs_ForeignlocalCurrencyTranslation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ForeignlocalCurrencyTranslation_lbl" xml:lang="en-US">Foreign/local currency translation</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CashOutflowForLeases" xlink:label="ifrs-full_CashOutflowForLeases" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashOutflowForLeases" xlink:to="ifrs-full_CashOutflowForLeases_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashOutflowForLeases_lbl" xml:lang="en-US">Addition (lease)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AdditionsToBorrowingsFromAdoptionOfNewAccountingStandard" xlink:label="sbs_AdditionsToBorrowingsFromAdoptionOfNewAccountingStandard" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdditionsToBorrowingsFromAdoptionOfNewAccountingStandard" xlink:to="sbs_AdditionsToBorrowingsFromAdoptionOfNewAccountingStandard_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AdditionsToBorrowingsFromAdoptionOfNewAccountingStandard_lbl" xml:lang="en-US">Addition as per IFRS 16</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BorrowingFunding" xlink:label="sbs_BorrowingFunding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingFunding" xlink:to="sbs_BorrowingFunding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BorrowingFunding_lbl" xml:lang="en-US">Funding</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BorrowingFundingCosts" xlink:label="sbs_BorrowingFundingCosts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingFundingCosts" xlink:to="sbs_BorrowingFundingCosts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_BorrowingFundingCosts_lbl" xml:lang="en-US">Borrowing costs</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_EffectOfExchangeRateChangesOnBorrowings" xlink:label="sbs_EffectOfExchangeRateChangesOnBorrowings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EffectOfExchangeRateChangesOnBorrowings" xlink:to="sbs_EffectOfExchangeRateChangesOnBorrowings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_EffectOfExchangeRateChangesOnBorrowings_lbl" xml:lang="en-US">Monetary variation and exchange rate changes</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_InterestCostsCapitalised" xlink:label="ifrs-full_InterestCostsCapitalised" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestCostsCapitalised" xlink:to="ifrs-full_InterestCostsCapitalised_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InterestCostsCapitalised_lbl" xml:lang="en-US">Inflation adjustment / exchange variation and incorporated interest - Capitalized</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_InterestCostsIncurred" xlink:label="ifrs-full_InterestCostsIncurred" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestCostsIncurred" xlink:to="ifrs-full_InterestCostsIncurred_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_InterestCostsIncurred_lbl" xml:lang="en-US">Interest paid</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_InterestAndFeesPaid" xlink:label="sbs_InterestAndFeesPaid" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestAndFeesPaid" xlink:to="sbs_InterestAndFeesPaid_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterestAndFeesPaid_lbl" xml:lang="en-US">Interest and fees paid</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" xlink:to="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:label="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities_2_lbl" xml:lang="en-US">Amortization</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AccruedInterestOnBorrowings" xlink:label="sbs_AccruedInterestOnBorrowings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AccruedInterestOnBorrowings" xlink:to="sbs_AccruedInterestOnBorrowings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AccruedInterestOnBorrowings_lbl" xml:lang="en-US">Accrued interest</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized" xlink:label="sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized" xlink:to="sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized_lbl" xml:lang="en-US">Provision for interest and fees - Capitalized</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_BorrowingCostsRecognisedAsExpense" xlink:label="ifrs-full_BorrowingCostsRecognisedAsExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingCostsRecognisedAsExpense" xlink:to="ifrs-full_BorrowingCostsRecognisedAsExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BorrowingCostsRecognisedAsExpense_lbl" xml:lang="en-US">Expenses with borrowing costs</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AmortizationOfBorrowingCosts" xlink:label="sbs_AmortizationOfBorrowingCosts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AmortizationOfBorrowingCosts" xlink:to="sbs_AmortizationOfBorrowingCosts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AmortizationOfBorrowingCosts_lbl" xml:lang="en-US">Amortization of borrowing costs</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Borrowings" xlink:to="ifrs-full_Borrowings_5_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_Borrowings_5_lbl" xml:lang="en-US">Borrowings and financing, ending</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_RaisedFunds" xlink:label="sbs_RaisedFunds" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RaisedFunds" xlink:to="sbs_RaisedFunds_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_RaisedFunds_lbl" xml:lang="en-US">Amount</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingsInterestRateBasis" xlink:to="ifrs-full_BorrowingsInterestRateBasis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_BorrowingsInterestRateBasis_2_lbl" xml:lang="en-US">Remuneration</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_RestrictiveRatios" xlink:label="sbs_RestrictiveRatios" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RestrictiveRatios" xlink:to="sbs_RestrictiveRatios_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_RestrictiveRatios_lbl" xml:lang="en-US">Restrictive ratios</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BorrowingsAndFinancingCreditLimited" xlink:label="sbs_BorrowingsAndFinancingCreditLimited" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingsAndFinancingCreditLimited" xlink:to="sbs_BorrowingsAndFinancingCreditLimited_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BorrowingsAndFinancingCreditLimited_lbl" xml:lang="en-US">Borrowings and financing - credit limits</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AmortizedLastInstallmentsAmount" xlink:label="sbs_AmortizedLastInstallmentsAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AmortizedLastInstallmentsAmount" xlink:to="sbs_AmortizedLastInstallmentsAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AmortizedLastInstallmentsAmount_lbl" xml:lang="en-US">Amortized installments amount</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AgreementClauseInCaseOfEarlyMaturityOfDebt" xlink:label="sbs_AgreementClauseInCaseOfEarlyMaturityOfDebt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AgreementClauseInCaseOfEarlyMaturityOfDebt" xlink:to="sbs_AgreementClauseInCaseOfEarlyMaturityOfDebt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AgreementClauseInCaseOfEarlyMaturityOfDebt_lbl" xml:lang="en-US">Agreement clause in case of early maturity of debt</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ExchangeAmount" xlink:label="sbs_ExchangeAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ExchangeAmount" xlink:to="sbs_ExchangeAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ExchangeAmount_lbl" xml:lang="en-US">Exchange amount</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingsInterestRateBasis" xlink:to="ifrs-full_BorrowingsInterestRateBasis_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_BorrowingsInterestRateBasis_3_lbl" xml:lang="en-US">Interest rate</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_LoanAmortizationAmount" xlink:label="sbs_LoanAmortizationAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LoanAmortizationAmount" xlink:to="sbs_LoanAmortizationAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_LoanAmortizationAmount_lbl" xml:lang="en-US">Loan amortization amount</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_IssuersNetSalesAndorServiceRevenuePercentage" xlink:label="sbs_IssuersNetSalesAndorServiceRevenuePercentage" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IssuersNetSalesAndorServiceRevenuePercentage" xlink:to="sbs_IssuersNetSalesAndorServiceRevenuePercentage_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IssuersNetSalesAndorServiceRevenuePercentage_lbl" xml:lang="en-US">Issuer's net sales and/or service revenue, percentage</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_LeasePaymentPeriod" xlink:label="sbs_LeasePaymentPeriod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LeasePaymentPeriod" xlink:to="sbs_LeasePaymentPeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_LeasePaymentPeriod_lbl" xml:lang="en-US">Lease payment period</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ComposeDebtBalance" xlink:label="sbs_ComposeDebtBalance" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ComposeDebtBalance" xlink:to="sbs_ComposeDebtBalance_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ComposeDebtBalance_lbl" xml:lang="en-US">Compose the debt balance</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfTaxesRecoverablePayableTable" xlink:label="sbs_SummaryOfTaxesRecoverablePayableTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfTaxesRecoverablePayableTable" xlink:to="sbs_SummaryOfTaxesRecoverablePayableTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfTaxesRecoverablePayableTable_lbl" xml:lang="en-US">SummaryOfTaxesRecoverablePayableTable [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfTaxesRecoverablePayableLineItems" xlink:label="sbs_SummaryOfTaxesRecoverablePayableLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfTaxesRecoverablePayableLineItems" xlink:to="sbs_SummaryOfTaxesRecoverablePayableLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfTaxesRecoverablePayableLineItems_lbl" xml:lang="en-US">Summary of taxes recoverable payable [Line Items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentTaxAssets" xlink:to="ifrs-full_CurrentTaxAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CurrentTaxAssets_2_lbl" xml:lang="en-US">Current tax assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentTaxLiabilities" xlink:to="ifrs-full_CurrentTaxLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CurrentTaxLiabilities_2_lbl" xml:lang="en-US">Current tax liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfDeferredTaxesAndContributionsTable" xlink:label="sbs_SummaryOfDeferredTaxesAndContributionsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfDeferredTaxesAndContributionsTable" xlink:to="sbs_SummaryOfDeferredTaxesAndContributionsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfDeferredTaxesAndContributionsTable_lbl" xml:lang="en-US">SummaryOfDeferredTaxesAndContributionsTable [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfDeferredTaxesAndContributionsLineItems" xlink:label="sbs_SummaryOfDeferredTaxesAndContributionsLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfDeferredTaxesAndContributionsLineItems" xlink:to="sbs_SummaryOfDeferredTaxesAndContributionsLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfDeferredTaxesAndContributionsLineItems_lbl" xml:lang="en-US">Summary of deferred taxes and contributions [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DeferredTaxAssets" xlink:label="ifrs-full_DeferredTaxAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxAssets" xlink:to="ifrs-full_DeferredTaxAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DeferredTaxAssets_lbl" xml:lang="en-US">Total deferred tax assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DeferredTaxLiabilities" xlink:label="ifrs-full_DeferredTaxLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxLiabilities" xlink:to="ifrs-full_DeferredTaxLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_DeferredTaxLiabilities_lbl" xml:lang="en-US">Total deferred tax liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DeferredTaxLiabilityAsset" xlink:label="ifrs-full_DeferredTaxLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxLiabilityAsset" xlink:to="ifrs-full_DeferredTaxLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_DeferredTaxLiabilityAsset_lbl" xml:lang="en-US">Deferred tax assets (liabilities), net</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxAssets" xlink:to="ifrs-full_DeferredTaxAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DeferredTaxAssets_2_lbl" xml:lang="en-US">Deferred income tax assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxLiabilities" xlink:to="ifrs-full_DeferredTaxLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:label="ifrs-full_DeferredTaxLiabilities_2_lbl" xml:lang="en-US">Deferred income tax liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxLiabilityAsset" xlink:to="ifrs-full_DeferredTaxLiabilityAsset_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DeferredTaxLiabilityAsset_2_lbl" xml:lang="en-US">Deferred tax assets (liabilities), net</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxAssets" xlink:to="ifrs-full_DeferredTaxAssets_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_DeferredTaxAssets_3_lbl" xml:lang="en-US">Deferred income tax assets, beginning</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxLiabilities" xlink:to="ifrs-full_DeferredTaxLiabilities_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedPeriodStartLabel" xlink:label="ifrs-full_DeferredTaxLiabilities_3_lbl" xml:lang="en-US">Deferred income tax liabilities, beginning</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxLiabilityAsset" xlink:to="ifrs-full_DeferredTaxLiabilityAsset_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_DeferredTaxLiabilityAsset_3_lbl" xml:lang="en-US">Deferred tax assets (liabilities) net, beginning</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_DeferredTaxAssetChanges" xlink:label="sbs_DeferredTaxAssetChanges" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DeferredTaxAssetChanges" xlink:to="sbs_DeferredTaxAssetChanges_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DeferredTaxAssetChanges_lbl" xml:lang="en-US">Deferred tax asset, changes</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_DeferredTaxLiabilitiesChanges" xlink:label="sbs_DeferredTaxLiabilitiesChanges" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DeferredTaxLiabilitiesChanges" xlink:to="sbs_DeferredTaxLiabilitiesChanges_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DeferredTaxLiabilitiesChanges_lbl" xml:lang="en-US">Deferred tax liabilities, changes</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_DeferredTaxAssetsNetChanges" xlink:label="sbs_DeferredTaxAssetsNetChanges" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DeferredTaxAssetsNetChanges" xlink:to="sbs_DeferredTaxAssetsNetChanges_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DeferredTaxAssetsNetChanges_lbl" xml:lang="en-US">Deferred tax assets, net, changes</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxAssets" xlink:to="ifrs-full_DeferredTaxAssets_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_DeferredTaxAssets_4_lbl" xml:lang="en-US">Deferred income tax assets, ending</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxLiabilities" xlink:to="ifrs-full_DeferredTaxLiabilities_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedPeriodEndLabel" xlink:label="ifrs-full_DeferredTaxLiabilities_4_lbl" xml:lang="en-US">Deferred income tax liabilities, ending</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxLiabilityAsset" xlink:to="ifrs-full_DeferredTaxLiabilityAsset_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_DeferredTaxLiabilityAsset_4_lbl" xml:lang="en-US">Deferred tax assets (liabilities) net, ending</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss" xlink:label="ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss" xlink:to="ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_lbl" xml:lang="en-US">Net change in the year - corresponding entry to the income statement</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_DeferredTaxesCorrespondingEntryToValuationAdjustmentsToEquity" xlink:label="sbs_DeferredTaxesCorrespondingEntryToValuationAdjustmentsToEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DeferredTaxesCorrespondingEntryToValuationAdjustmentsToEquity" xlink:to="sbs_DeferredTaxesCorrespondingEntryToValuationAdjustmentsToEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DeferredTaxesCorrespondingEntryToValuationAdjustmentsToEquity_lbl" xml:lang="en-US">Net change in the year - corresponding entry to valuation adjustments to equity (Note 21 (b))</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_IncreaseDecreaseInDeferredTaxLiabilityAsset" xlink:label="ifrs-full_IncreaseDecreaseInDeferredTaxLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseInDeferredTaxLiabilityAsset" xlink:to="ifrs-full_IncreaseDecreaseInDeferredTaxLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseInDeferredTaxLiabilityAsset_lbl" xml:lang="en-US">Total net change</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_ProfitLossBeforeTax_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ProfitLossBeforeTax_3_lbl" xml:lang="en-US">Profit before income taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ApplicableTaxRate" xlink:label="ifrs-full_ApplicableTaxRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ApplicableTaxRate" xlink:to="ifrs-full_ApplicableTaxRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ApplicableTaxRate_lbl" xml:lang="en-US">Statutory rate</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_TaxExpenseIncomeAtApplicableTaxRate" xlink:label="ifrs-full_TaxExpenseIncomeAtApplicableTaxRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TaxExpenseIncomeAtApplicableTaxRate" xlink:to="ifrs-full_TaxExpenseIncomeAtApplicableTaxRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TaxExpenseIncomeAtApplicableTaxRate_lbl" xml:lang="en-US">Estimated expense at statutory rate</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense" xlink:label="ifrs-full_TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense" xlink:to="ifrs-full_TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense_lbl" xml:lang="en-US">Tax benefit of interest on equity</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_PermanentDifferencesProvisionLaw" xlink:label="sbs_PermanentDifferencesProvisionLaw" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PermanentDifferencesProvisionLaw" xlink:to="sbs_PermanentDifferencesProvisionLaw_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PermanentDifferencesProvisionLaw_lbl" xml:lang="en-US">Permanent differences Provision - Law 4,819/1958 - G0</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_PermanentDifferencesDonations" xlink:label="sbs_PermanentDifferencesDonations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PermanentDifferencesDonations" xlink:to="sbs_PermanentDifferencesDonations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PermanentDifferencesDonations_lbl" xml:lang="en-US">Donations</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_OtherTaxDifferences" xlink:label="sbs_OtherTaxDifferences" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherTaxDifferences" xlink:to="sbs_OtherTaxDifferences_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherTaxDifferences_lbl" xml:lang="en-US">Other differences</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IncomeTaxAndSocialContribution" xlink:to="sbs_IncomeTaxAndSocialContribution_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:label="sbs_IncomeTaxAndSocialContribution_2_lbl" xml:lang="en-US">Income tax and social contribution</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:label="ifrs-full_IncomeTaxExpenseContinuingOperations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:to="ifrs-full_IncomeTaxExpenseContinuingOperations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncomeTaxExpenseContinuingOperations_lbl" xml:lang="en-US">Current income tax and social contribution</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxExpenseIncome" xlink:to="ifrs-full_DeferredTaxExpenseIncome_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DeferredTaxExpenseIncome_2_lbl" xml:lang="en-US">Deferred income tax and social contribution</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AverageEffectiveTaxRate" xlink:label="ifrs-full_AverageEffectiveTaxRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AverageEffectiveTaxRate" xlink:to="ifrs-full_AverageEffectiveTaxRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AverageEffectiveTaxRate_lbl" xml:lang="en-US">Effective rate</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfProvisionsTable" xlink:label="sbs_SummaryOfProvisionsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfProvisionsTable" xlink:to="sbs_SummaryOfProvisionsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfProvisionsTable_lbl" xml:lang="en-US">SummaryOfProvisionsTable [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfProvisionsLineItems" xlink:label="sbs_SummaryOfProvisionsLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfProvisionsLineItems" xlink:to="sbs_SummaryOfProvisionsLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfProvisionsLineItems_lbl" xml:lang="en-US">Summary of provisions [Line Items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfProvisionsAxis" xlink:to="ifrs-full_ClassesOfProvisionsAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ClassesOfProvisionsAxis_2_lbl" xml:lang="en-US">Classes of other provisions [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ProvisionsGross" xlink:label="sbs_ProvisionsGross" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProvisionsGross" xlink:to="sbs_ProvisionsGross_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_ProvisionsGross_lbl" xml:lang="en-US">Provisions</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherProvisions" xlink:label="ifrs-full_OtherProvisions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherProvisions" xlink:to="ifrs-full_OtherProvisions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_OtherProvisions_lbl" xml:lang="en-US">Escrow deposits</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ProvisionsNet" xlink:label="sbs_ProvisionsNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProvisionsNet" xlink:to="sbs_ProvisionsNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_ProvisionsNet_lbl" xml:lang="en-US">Total</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_Provisions" xlink:label="ifrs-full_Provisions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Provisions" xlink:to="ifrs-full_Provisions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_Provisions_lbl" xml:lang="en-US">Provisions, beginning</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AdditionalProvisionsOtherProvisions" xlink:label="ifrs-full_AdditionalProvisionsOtherProvisions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdditionalProvisionsOtherProvisions" xlink:to="ifrs-full_AdditionalProvisionsOtherProvisions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdditionalProvisionsOtherProvisions_lbl" xml:lang="en-US">Additional provisions</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions" xlink:label="ifrs-full_IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions" xlink:to="ifrs-full_IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_lbl" xml:lang="en-US">Interest and inflation adjustment</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ProvisionUsedOtherProvisions" xlink:label="ifrs-full_ProvisionUsedOtherProvisions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProvisionUsedOtherProvisions" xlink:to="ifrs-full_ProvisionUsedOtherProvisions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_ProvisionUsedOtherProvisions_lbl" xml:lang="en-US">Use of the accrual</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_UnusedProvisionReversedOtherProvisions" xlink:label="ifrs-full_UnusedProvisionReversedOtherProvisions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_UnusedProvisionReversedOtherProvisions" xlink:to="ifrs-full_UnusedProvisionReversedOtherProvisions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_UnusedProvisionReversedOtherProvisions_lbl" xml:lang="en-US">Amounts not used (reversal)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Provisions" xlink:to="ifrs-full_Provisions_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_Provisions_2_lbl" xml:lang="en-US">Provisions, ending</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_EstimatedFinancialEffectOfContingentLiabilities" xlink:label="ifrs-full_EstimatedFinancialEffectOfContingentLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EstimatedFinancialEffectOfContingentLiabilities" xlink:to="ifrs-full_EstimatedFinancialEffectOfContingentLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EstimatedFinancialEffectOfContingentLiabilities_lbl" xml:lang="en-US">Significant contingent liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_LawsuitsFiledByCommercialCustomers" xlink:label="sbs_LawsuitsFiledByCommercialCustomers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LawsuitsFiledByCommercialCustomers" xlink:to="sbs_LawsuitsFiledByCommercialCustomers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_LawsuitsFiledByCommercialCustomers_lbl" xml:lang="en-US">Lawsuits filed by commercial customers</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_LawsuitsWhichCustomersClaimReductionInSewageTariff" xlink:label="sbs_LawsuitsWhichCustomersClaimReductionInSewageTariff" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LawsuitsWhichCustomersClaimReductionInSewageTariff" xlink:to="sbs_LawsuitsWhichCustomersClaimReductionInSewageTariff_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_LawsuitsWhichCustomersClaimReductionInSewageTariff_lbl" xml:lang="en-US">Lawsuits which customers claim a reduction in the sewage tariff</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_LawsuitsWhichCustomersPleadReductionInTariff" xlink:label="sbs_LawsuitsWhichCustomersPleadReductionInTariff" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LawsuitsWhichCustomersPleadReductionInTariff" xlink:to="sbs_LawsuitsWhichCustomersPleadReductionInTariff_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_LawsuitsWhichCustomersPleadReductionInTariff_lbl" xml:lang="en-US">Lawsuits which customers plead reduction in tariff</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_IncreaseDecreaseInLawsuitsDeemedAsContingentLiabilities" xlink:label="sbs_IncreaseDecreaseInLawsuitsDeemedAsContingentLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IncreaseDecreaseInLawsuitsDeemedAsContingentLiabilities" xlink:to="sbs_IncreaseDecreaseInLawsuitsDeemedAsContingentLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IncreaseDecreaseInLawsuitsDeemedAsContingentLiabilities_lbl" xml:lang="en-US">Increase (decrease) in the lawsuits deemed as contingent liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_IncreaseDecreasedInAccruedLawsuits" xlink:label="sbs_IncreaseDecreasedInAccruedLawsuits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IncreaseDecreasedInAccruedLawsuits" xlink:to="sbs_IncreaseDecreasedInAccruedLawsuits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IncreaseDecreasedInAccruedLawsuits_lbl" xml:lang="en-US">Increase in accrued lawsuits due to revisions of expectations arising from court decisions</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TaxDeficiencyNoticeRelatedToSewageServices" xlink:label="sbs_TaxDeficiencyNoticeRelatedToSewageServices" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TaxDeficiencyNoticeRelatedToSewageServices" xlink:to="sbs_TaxDeficiencyNoticeRelatedToSewageServices_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TaxDeficiencyNoticeRelatedToSewageServices_lbl" xml:lang="en-US">Tax deficiency notice related to sewage services</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_IndemnitiesReceivable" xlink:label="sbs_IndemnitiesReceivable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IndemnitiesReceivable" xlink:to="sbs_IndemnitiesReceivable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IndemnitiesReceivable_lbl" xml:lang="en-US">Indemnities receivable</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ConsentDecree" xlink:label="sbs_ConsentDecree" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ConsentDecree" xlink:to="sbs_ConsentDecree_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ConsentDecree_lbl" xml:lang="en-US">Consent decree</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ConsentDecreePerformanceWorks" xlink:label="sbs_ConsentDecreePerformanceWorks" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ConsentDecreePerformanceWorks" xlink:to="sbs_ConsentDecreePerformanceWorks_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ConsentDecreePerformanceWorks_lbl" xml:lang="en-US">Consent decree - performance works</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_EnvironmentalIndemnifications" xlink:label="sbs_EnvironmentalIndemnifications" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EnvironmentalIndemnifications" xlink:to="sbs_EnvironmentalIndemnifications_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_EnvironmentalIndemnifications_lbl" xml:lang="en-US">Consent decree - environmental</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_GuaranteeInsuranceForEscrowDepositRenewed" xlink:label="sbs_GuaranteeInsuranceForEscrowDepositRenewed" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_GuaranteeInsuranceForEscrowDepositRenewed" xlink:to="sbs_GuaranteeInsuranceForEscrowDepositRenewed_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_GuaranteeInsuranceForEscrowDepositRenewed_lbl" xml:lang="en-US">Renewed guarantee insurance</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_GuaranteeInsuranceForEscrowDeposit" xlink:label="sbs_GuaranteeInsuranceForEscrowDeposit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_GuaranteeInsuranceForEscrowDeposit" xlink:to="sbs_GuaranteeInsuranceForEscrowDeposit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_GuaranteeInsuranceForEscrowDeposit_lbl" xml:lang="en-US">Guarantee insurance for escrow deposit</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_GuaranteeInsuranceForEscrowDepositTerms" xlink:label="sbs_GuaranteeInsuranceForEscrowDepositTerms" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_GuaranteeInsuranceForEscrowDepositTerms" xlink:to="sbs_GuaranteeInsuranceForEscrowDepositTerms_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_GuaranteeInsuranceForEscrowDepositTerms_lbl" xml:lang="en-US">Guarantee insurance for escrow deposit terms</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_GuaranteeInsuranceForEscrowDepositCurrent" xlink:label="sbs_GuaranteeInsuranceForEscrowDepositCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_GuaranteeInsuranceForEscrowDepositCurrent" xlink:to="sbs_GuaranteeInsuranceForEscrowDepositCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_GuaranteeInsuranceForEscrowDepositCurrent_lbl" xml:lang="en-US">Guarantee insurance for escrow deposit, current</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_GuaranteeInsuranceForEscrowDepositOutstanding" xlink:label="sbs_GuaranteeInsuranceForEscrowDepositOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_GuaranteeInsuranceForEscrowDepositOutstanding" xlink:to="sbs_GuaranteeInsuranceForEscrowDepositOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_GuaranteeInsuranceForEscrowDepositOutstanding_lbl" xml:lang="en-US">Guarantee insurance for escrow deposit outtanding</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfEmployeeBenefitsTable" xlink:label="sbs_SummaryOfEmployeeBenefitsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfEmployeeBenefitsTable" xlink:to="sbs_SummaryOfEmployeeBenefitsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfEmployeeBenefitsTable_lbl" xml:lang="en-US">SummaryOfEmployeeBenefitsTable [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfEmployeeBenefitsLineItems" xlink:label="sbs_SummaryOfEmployeeBenefitsLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfEmployeeBenefitsLineItems" xlink:to="sbs_SummaryOfEmployeeBenefitsLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfEmployeeBenefitsLineItems_lbl" xml:lang="en-US">Summary of employee benefits [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DefinedBenefitObligationAtPresentValue" xlink:label="ifrs-full_DefinedBenefitObligationAtPresentValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DefinedBenefitObligationAtPresentValue" xlink:to="ifrs-full_DefinedBenefitObligationAtPresentValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DefinedBenefitObligationAtPresentValue_lbl" xml:lang="en-US">Present value of defined benefit obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_PlanAssetsAtFairValue" xlink:label="ifrs-full_PlanAssetsAtFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PlanAssetsAtFairValue" xlink:to="ifrs-full_PlanAssetsAtFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PlanAssetsAtFairValue_lbl" xml:lang="en-US">Fair value of the plan's assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_LiabilityAsPerStatementOfFinancialPositionPensionObligations" xlink:label="sbs_LiabilityAsPerStatementOfFinancialPositionPensionObligations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LiabilityAsPerStatementOfFinancialPositionPensionObligations" xlink:to="sbs_LiabilityAsPerStatementOfFinancialPositionPensionObligations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sbs_LiabilityAsPerStatementOfFinancialPositionPensionObligations_lbl" xml:lang="en-US">Liability as per statement of financial position - pension obligations</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DefinedBenefitObligationAtPresentValue" xlink:to="ifrs-full_DefinedBenefitObligationAtPresentValue_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_DefinedBenefitObligationAtPresentValue_2_lbl" xml:lang="en-US">Defined benefit obligation, beginning</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset" xlink:label="ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Current service cost</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_InterestExpenseIncomeNetDefinedBenefitLiabilityAsset" xlink:label="ifrs-full_InterestExpenseIncomeNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestExpenseIncomeNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_InterestExpenseIncomeNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InterestExpenseIncomeNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Interest cost</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ActuarialGainsLossesRecordedAsOtherComprehensiveIncome" xlink:label="sbs_ActuarialGainsLossesRecordedAsOtherComprehensiveIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ActuarialGainsLossesRecordedAsOtherComprehensiveIncome" xlink:to="sbs_ActuarialGainsLossesRecordedAsOtherComprehensiveIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ActuarialGainsLossesRecordedAsOtherComprehensiveIncome_lbl" xml:lang="en-US">Actuarial (gains)/losses recorded as other comprehensive income</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_PaymentsFromPlanNetDefinedBenefitLiabilityAsset" xlink:label="ifrs-full_PaymentsFromPlanNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PaymentsFromPlanNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_PaymentsFromPlanNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PaymentsFromPlanNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Benefits paid</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DefinedBenefitObligationAtPresentValue" xlink:to="ifrs-full_DefinedBenefitObligationAtPresentValue_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_DefinedBenefitObligationAtPresentValue_3_lbl" xml:lang="en-US">Defined benefit obligation, ending</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PlanAssetsAtFairValue" xlink:to="ifrs-full_PlanAssetsAtFairValue_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_PlanAssetsAtFairValue_2_lbl" xml:lang="en-US">Fair value of the plan's assets, beginning</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset" xlink:label="ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Expected return on the plan assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_EstimateOfContributionsExpectedToBePaidToPlanByCompany" xlink:label="sbs_EstimateOfContributionsExpectedToBePaidToPlanByCompany" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EstimateOfContributionsExpectedToBePaidToPlanByCompany" xlink:to="sbs_EstimateOfContributionsExpectedToBePaidToPlanByCompany_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_EstimateOfContributionsExpectedToBePaidToPlanByCompany_lbl" xml:lang="en-US">Expected Company's contributions</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset" xlink:label="ifrs-full_ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Expected participants' contributions</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_PaymentFromPlanNetDefinedBenefitLiabilityAsset" xlink:label="sbs_PaymentFromPlanNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PaymentFromPlanNetDefinedBenefitLiabilityAsset" xlink:to="sbs_PaymentFromPlanNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_PaymentFromPlanNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Benefits paid</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss" xlink:label="ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss" xlink:to="ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_lbl" xml:lang="en-US">Actuarial gains/(losses) included in other comprehensive income (loss)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PlanAssetsAtFairValue" xlink:to="ifrs-full_PlanAssetsAtFairValue_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_PlanAssetsAtFairValue_3_lbl" xml:lang="en-US">Fair value of the plan's assets, ending</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_SurplusDeficitInPlan" xlink:label="ifrs-full_SurplusDeficitInPlan" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_SurplusDeficitInPlan" xlink:to="ifrs-full_SurplusDeficitInPlan_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_SurplusDeficitInPlan_lbl" xml:lang="en-US">(Deficit)/Surplus</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset" xlink:label="ifrs-full_GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Actuarial gains/(losses) on obligations</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss" xlink:to="ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_2_lbl" xml:lang="en-US">Actuarial gains/(losses) recorded as other comprehensive income</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset" xlink:label="ifrs-full_GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Total gains/(losses)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_DeferredIncomeTaxAndSocialContributionPlan" xlink:label="sbs_DeferredIncomeTaxAndSocialContributionPlan" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DeferredIncomeTaxAndSocialContributionPlan" xlink:to="sbs_DeferredIncomeTaxAndSocialContributionPlan_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_DeferredIncomeTaxAndSocialContributionPlan_lbl" xml:lang="en-US">Deferred income tax and social contribution - G1 Plan</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" xlink:label="ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" xlink:to="ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans_lbl" xml:lang="en-US">Valuation adjustments to equity</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_CurrentServiceCostEmployeeBenefits" xlink:label="sbs_CurrentServiceCostEmployeeBenefits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CurrentServiceCostEmployeeBenefits" xlink:to="sbs_CurrentServiceCostEmployeeBenefits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CurrentServiceCostEmployeeBenefits_lbl" xml:lang="en-US">Cost of service, net</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_InterestCostRateEmployeeBenefits" xlink:label="sbs_InterestCostRateEmployeeBenefits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestCostRateEmployeeBenefits" xlink:to="sbs_InterestCostRateEmployeeBenefits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterestCostRateEmployeeBenefits_lbl" xml:lang="en-US">Interest cost rates</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_2_lbl" xml:lang="en-US">Expected return on the plan's assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AmountReceivedFromGESP" xlink:label="sbs_AmountReceivedFromGESP" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AmountReceivedFromGESP" xlink:to="sbs_AmountReceivedFromGESP_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AmountReceivedFromGESP_lbl" xml:lang="en-US">Amount received from State of Sao Paulo (undisputed)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ContributionsToPlanNetDefinedBenefitLiabilityAsset" xlink:label="ifrs-full_ContributionsToPlanNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ContributionsToPlanNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_ContributionsToPlanNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ContributionsToPlanNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Total expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_OtherShorttermEmployeeBenefitsOneYear" xlink:label="sbs_OtherShorttermEmployeeBenefitsOneYear" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherShorttermEmployeeBenefitsOneYear" xlink:to="sbs_OtherShorttermEmployeeBenefitsOneYear_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherShorttermEmployeeBenefitsOneYear_lbl" xml:lang="en-US">Payment of benefits expected in 2021</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_OtherShorttermEmployeeBenefitsTwoYear" xlink:label="sbs_OtherShorttermEmployeeBenefitsTwoYear" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherShorttermEmployeeBenefitsTwoYear" xlink:to="sbs_OtherShorttermEmployeeBenefitsTwoYear_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherShorttermEmployeeBenefitsTwoYear_lbl" xml:lang="en-US">Payment of benefits expected in 2022</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_OtherShorttermEmployeeBenefitsThreeYear" xlink:label="sbs_OtherShorttermEmployeeBenefitsThreeYear" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherShorttermEmployeeBenefitsThreeYear" xlink:to="sbs_OtherShorttermEmployeeBenefitsThreeYear_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherShorttermEmployeeBenefitsThreeYear_lbl" xml:lang="en-US">Payment of benefits expected in 2023</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_OtherShorttermEmployeeBenefitsFourYear" xlink:label="sbs_OtherShorttermEmployeeBenefitsFourYear" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherShorttermEmployeeBenefitsFourYear" xlink:to="sbs_OtherShorttermEmployeeBenefitsFourYear_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherShorttermEmployeeBenefitsFourYear_lbl" xml:lang="en-US">Payment of benefits expected in 2024</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_OtherShorttermEmployeeBenefitsFiveYear" xlink:label="sbs_OtherShorttermEmployeeBenefitsFiveYear" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherShorttermEmployeeBenefitsFiveYear" xlink:to="sbs_OtherShorttermEmployeeBenefitsFiveYear_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherShorttermEmployeeBenefitsFiveYear_lbl" xml:lang="en-US">Payment of benefits expected in 2025 or after</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherShorttermEmployeeBenefits" xlink:label="ifrs-full_OtherShorttermEmployeeBenefits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherShorttermEmployeeBenefits" xlink:to="ifrs-full_OtherShorttermEmployeeBenefits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherShorttermEmployeeBenefits_lbl" xml:lang="en-US">Payment of benefits expected</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_DurationPaymentOfBenefitExpense" xlink:label="sbs_DurationPaymentOfBenefitExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DurationPaymentOfBenefitExpense" xlink:to="sbs_DurationPaymentOfBenefitExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DurationPaymentOfBenefitExpense_lbl" xml:lang="en-US">Duration</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ActuarialAssumptionOfDiscountRates" xlink:label="ifrs-full_ActuarialAssumptionOfDiscountRates" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialAssumptionOfDiscountRates" xlink:to="ifrs-full_ActuarialAssumptionOfDiscountRates_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ActuarialAssumptionOfDiscountRates_lbl" xml:lang="en-US">Discount rate - actual rate (NTN-B)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ActuarialAssumptionOfExpectedRatesOfInflation" xlink:label="ifrs-full_ActuarialAssumptionOfExpectedRatesOfInflation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialAssumptionOfExpectedRatesOfInflation" xlink:to="ifrs-full_ActuarialAssumptionOfExpectedRatesOfInflation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ActuarialAssumptionOfExpectedRatesOfInflation_lbl" xml:lang="en-US">Inflation rate</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases" xlink:label="ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases" xlink:to="ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases_lbl" xml:lang="en-US">Nominal rate of salary growth</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ActuarialAssumptionOfMortalityRates2" xlink:label="sbs_ActuarialAssumptionOfMortalityRates2" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ActuarialAssumptionOfMortalityRates2" xlink:to="sbs_ActuarialAssumptionOfMortalityRates2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ActuarialAssumptionOfMortalityRates2_lbl" xml:lang="en-US">Mortality table</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ImpactOnPresentValueOfDefinedBenefitObligations" xlink:label="sbs_ImpactOnPresentValueOfDefinedBenefitObligations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ImpactOnPresentValueOfDefinedBenefitObligations" xlink:to="sbs_ImpactOnPresentValueOfDefinedBenefitObligations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ImpactOnPresentValueOfDefinedBenefitObligations_lbl" xml:lang="en-US">Impact on present value of the defined benefit obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_EstimateOfContributionExpectedToBePaidToPlan" xlink:label="sbs_EstimateOfContributionExpectedToBePaidToPlan" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EstimateOfContributionExpectedToBePaidToPlan" xlink:to="sbs_EstimateOfContributionExpectedToBePaidToPlan_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_EstimateOfContributionExpectedToBePaidToPlan_lbl" xml:lang="en-US">Cost of services, net</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_EstimateOfContributionsExpectedToBePaidToPlan" xlink:label="ifrs-full_EstimateOfContributionsExpectedToBePaidToPlan" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EstimateOfContributionsExpectedToBePaidToPlan" xlink:to="ifrs-full_EstimateOfContributionsExpectedToBePaidToPlan_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EstimateOfContributionsExpectedToBePaidToPlan_lbl" xml:lang="en-US">Interest costs</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_NetProfitabilityOnFinancialAssets" xlink:label="sbs_NetProfitabilityOnFinancialAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_NetProfitabilityOnFinancialAssets" xlink:to="sbs_NetProfitabilityOnFinancialAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_NetProfitabilityOnFinancialAssets_lbl" xml:lang="en-US">Net profitability on financial assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ExpensesToBeRecognizedByEmployer" xlink:label="sbs_ExpensesToBeRecognizedByEmployer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ExpensesToBeRecognizedByEmployer" xlink:to="sbs_ExpensesToBeRecognizedByEmployer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ExpensesToBeRecognizedByEmployer_lbl" xml:lang="en-US">Expenditures to be recognized by the employer</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_InvestmentFundsAmountContributedToFairValueOfPlanAssets" xlink:label="ifrs-full_InvestmentFundsAmountContributedToFairValueOfPlanAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InvestmentFundsAmountContributedToFairValueOfPlanAssets" xlink:to="ifrs-full_InvestmentFundsAmountContributedToFairValueOfPlanAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InvestmentFundsAmountContributedToFairValueOfPlanAssets_lbl" xml:lang="en-US">Total fixed income</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_EquityInstrumentsAmountContributedToFairValueOfPlanAssets" xlink:label="ifrs-full_EquityInstrumentsAmountContributedToFairValueOfPlanAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityInstrumentsAmountContributedToFairValueOfPlanAssets" xlink:to="ifrs-full_EquityInstrumentsAmountContributedToFairValueOfPlanAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EquityInstrumentsAmountContributedToFairValueOfPlanAssets_lbl" xml:lang="en-US">Total equities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_StructuredDebtAmountContributedToFairValueOfPlanAssets" xlink:label="ifrs-full_StructuredDebtAmountContributedToFairValueOfPlanAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_StructuredDebtAmountContributedToFairValueOfPlanAssets" xlink:to="ifrs-full_StructuredDebtAmountContributedToFairValueOfPlanAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_StructuredDebtAmountContributedToFairValueOfPlanAssets_lbl" xml:lang="en-US">Total structured investments</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherAssetsAmountContributedToFairValueOfPlanAssets" xlink:label="ifrs-full_OtherAssetsAmountContributedToFairValueOfPlanAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherAssetsAmountContributedToFairValueOfPlanAssets" xlink:to="ifrs-full_OtherAssetsAmountContributedToFairValueOfPlanAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_OtherAssetsAmountContributedToFairValueOfPlanAssets_lbl" xml:lang="en-US">Other</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_PercentageOfTotalFixedIncome" xlink:label="sbs_PercentageOfTotalFixedIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PercentageOfTotalFixedIncome" xlink:to="sbs_PercentageOfTotalFixedIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PercentageOfTotalFixedIncome_lbl" xml:lang="en-US">Percentage of total fixed income</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_PercentageOfTotalEquities" xlink:label="sbs_PercentageOfTotalEquities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PercentageOfTotalEquities" xlink:to="sbs_PercentageOfTotalEquities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PercentageOfTotalEquities_lbl" xml:lang="en-US">Percentage of total equities</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_PercentageOfTotalStructuredInvestments" xlink:label="sbs_PercentageOfTotalStructuredInvestments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PercentageOfTotalStructuredInvestments" xlink:to="sbs_PercentageOfTotalStructuredInvestments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PercentageOfTotalStructuredInvestments_lbl" xml:lang="en-US">Percentage of total structured investments</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_PercentageOfOther" xlink:label="sbs_PercentageOfOther" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PercentageOfOther" xlink:to="sbs_PercentageOfOther_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PercentageOfOther_lbl" xml:lang="en-US">Percentage of other</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_PercentageOfFairValueOfPlansAssets" xlink:label="sbs_PercentageOfFairValueOfPlansAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PercentageOfFairValueOfPlansAssets" xlink:to="sbs_PercentageOfFairValueOfPlansAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PercentageOfFairValueOfPlansAssets_lbl" xml:lang="en-US">Percentage of fair value of the plan's assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EstimateOfContributionsExpectedToBePaidToPlan" xlink:to="ifrs-full_EstimateOfContributionsExpectedToBePaidToPlan_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_EstimateOfContributionsExpectedToBePaidToPlan_2_lbl" xml:lang="en-US">Interest cost rates</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ExpensesToBeRecognizedByEmployer" xlink:to="sbs_ExpensesToBeRecognizedByEmployer_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_ExpensesToBeRecognizedByEmployer_2_lbl" xml:lang="en-US">Expense to be recognized</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_PensionPlanObligationSubtotal" xlink:label="sbs_PensionPlanObligationSubtotal" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PensionPlanObligationSubtotal" xlink:to="sbs_PensionPlanObligationSubtotal_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_PensionPlanObligationSubtotal_lbl" xml:lang="en-US">Subtotal</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ExpensesCapitalizedInAssets" xlink:label="sbs_ExpensesCapitalizedInAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ExpensesCapitalizedInAssets" xlink:to="sbs_ExpensesCapitalizedInAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ExpensesCapitalizedInAssets_lbl" xml:lang="en-US">Expenses capitalized in assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_PensionPlanObligationOther" xlink:label="sbs_PensionPlanObligationOther" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PensionPlanObligationOther" xlink:to="sbs_PensionPlanObligationOther_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_PensionPlanObligationOther_lbl" xml:lang="en-US">Other</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_PensionPlanObligations" xlink:label="sbs_PensionPlanObligations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PensionPlanObligations" xlink:to="sbs_PensionPlanObligations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PensionPlanObligations_lbl" xml:lang="en-US">Pension plan obligations (Note 29)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AverageGrossPayroll" xlink:label="sbs_AverageGrossPayroll" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AverageGrossPayroll" xlink:to="sbs_AverageGrossPayroll_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AverageGrossPayroll_lbl" xml:lang="en-US">Average gross payroll</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_WagesAndSalaries" xlink:label="ifrs-full_WagesAndSalaries" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_WagesAndSalaries" xlink:to="ifrs-full_WagesAndSalaries_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_WagesAndSalaries_lbl" xml:lang="en-US">Average gross payroll</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_DefinedPensionPlanExpenseRecordedInOperatingCosts" xlink:label="sbs_DefinedPensionPlanExpenseRecordedInOperatingCosts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DefinedPensionPlanExpenseRecordedInOperatingCosts" xlink:to="sbs_DefinedPensionPlanExpenseRecordedInOperatingCosts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DefinedPensionPlanExpenseRecordedInOperatingCosts_lbl" xml:lang="en-US">Defined pension plan expense recorded in operating costs</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_DefinedPensionPlanExpenseRecordedInSellingExpense" xlink:label="sbs_DefinedPensionPlanExpenseRecordedInSellingExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DefinedPensionPlanExpenseRecordedInSellingExpense" xlink:to="sbs_DefinedPensionPlanExpenseRecordedInSellingExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DefinedPensionPlanExpenseRecordedInSellingExpense_lbl" xml:lang="en-US">Defined pension plan expense recorded in selling expense</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_DefinedPensionPlanExpenseRecordedInAdministrativeExpense" xlink:label="sbs_DefinedPensionPlanExpenseRecordedInAdministrativeExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DefinedPensionPlanExpenseRecordedInAdministrativeExpense" xlink:to="sbs_DefinedPensionPlanExpenseRecordedInAdministrativeExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DefinedPensionPlanExpenseRecordedInAdministrativeExpense_lbl" xml:lang="en-US">Defined pension plan expense recorded in administrative expense</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_DefinedPensionPlanExpenseCapitalizedInAssets" xlink:label="sbs_DefinedPensionPlanExpenseCapitalizedInAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DefinedPensionPlanExpenseCapitalizedInAssets" xlink:to="sbs_DefinedPensionPlanExpenseCapitalizedInAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DefinedPensionPlanExpenseCapitalizedInAssets_lbl" xml:lang="en-US">Defined pension plan expense capitalized in assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits" xlink:label="ifrs-full_NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits" xlink:to="ifrs-full_NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits_lbl" xml:lang="en-US">Number of active participants</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_NumberOfParticipantsOfRetirementBenefitPlanNotReceivingBenefits" xlink:label="sbs_NumberOfParticipantsOfRetirementBenefitPlanNotReceivingBenefits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_NumberOfParticipantsOfRetirementBenefitPlanNotReceivingBenefits" xlink:to="sbs_NumberOfParticipantsOfRetirementBenefitPlanNotReceivingBenefits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_NumberOfParticipantsOfRetirementBenefitPlanNotReceivingBenefits_lbl" xml:lang="en-US">Number of inactive participants</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_BenefitsPaidOrPayable" xlink:label="ifrs-full_BenefitsPaidOrPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BenefitsPaidOrPayable" xlink:to="ifrs-full_BenefitsPaidOrPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BenefitsPaidOrPayable_lbl" xml:lang="en-US">Benefits payable</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset" xlink:label="ifrs-full_ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Contribution</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ContributionParticipants" xlink:label="sbs_ContributionParticipants" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ContributionParticipants" xlink:to="sbs_ContributionParticipants_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ContributionParticipants_lbl" xml:lang="en-US">Contribution - participants</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ActuarialDeficit" xlink:label="sbs_ActuarialDeficit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ActuarialDeficit" xlink:to="sbs_ActuarialDeficit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ActuarialDeficit_lbl" xml:lang="en-US">Actuarial deficit</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ActuarialDeficitParticipants" xlink:label="sbs_ActuarialDeficitParticipants" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ActuarialDeficitParticipants" xlink:to="sbs_ActuarialDeficitParticipants_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ActuarialDeficitParticipants_lbl" xml:lang="en-US">Actuarial deficit - participants</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ActiveParticipantsOfPlan" xlink:label="sbs_ActiveParticipantsOfPlan" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ActiveParticipantsOfPlan" xlink:to="sbs_ActiveParticipantsOfPlan_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ActiveParticipantsOfPlan_lbl" xml:lang="en-US">Active participants of Plan</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BeneficiariesRetireesAndSurvivors" xlink:label="sbs_BeneficiariesRetireesAndSurvivors" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BeneficiariesRetireesAndSurvivors" xlink:to="sbs_BeneficiariesRetireesAndSurvivors_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BeneficiariesRetireesAndSurvivors_lbl" xml:lang="en-US">Beneficiaries, retirees and survivors</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SalariesPayrollChargesAndSocialContributionsPayable" xlink:label="sbs_SalariesPayrollChargesAndSocialContributionsPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SalariesPayrollChargesAndSocialContributionsPayable" xlink:to="sbs_SalariesPayrollChargesAndSocialContributionsPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SalariesPayrollChargesAndSocialContributionsPayable_lbl" xml:lang="en-US">Salaries, payroll charges and social contributions</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_DescriptionOfDefinedBenefitPlan" xlink:label="sbs_DescriptionOfDefinedBenefitPlan" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DescriptionOfDefinedBenefitPlan" xlink:to="sbs_DescriptionOfDefinedBenefitPlan_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DescriptionOfDefinedBenefitPlan_lbl" xml:lang="en-US">Description of defined benefit plan</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ServicesPayable" xlink:label="sbs_ServicesPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ServicesPayable" xlink:to="sbs_ServicesPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_ServicesPayable_lbl" xml:lang="en-US">Services payable</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SeverancePayableCurrent" xlink:label="sbs_SeverancePayableCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SeverancePayableCurrent" xlink:to="sbs_SeverancePayableCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SeverancePayableCurrent_lbl" xml:lang="en-US">Severance payable, current</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SeverancePayableNoncurrent" xlink:label="sbs_SeverancePayableNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SeverancePayableNoncurrent" xlink:to="sbs_SeverancePayableNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SeverancePayableNoncurrent_lbl" xml:lang="en-US">Severance payable, noncurrent</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_LaborObligations" xlink:label="sbs_LaborObligations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LaborObligations" xlink:to="sbs_LaborObligations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_LaborObligations_lbl" xml:lang="en-US">Labor obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_LaborObligationsCurrent" xlink:label="sbs_LaborObligationsCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LaborObligationsCurrent" xlink:to="sbs_LaborObligationsCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_LaborObligationsCurrent_lbl" xml:lang="en-US">Labor obligations, current</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_LaborObligationsNoncurrent" xlink:label="sbs_LaborObligationsNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LaborObligationsNoncurrent" xlink:to="sbs_LaborObligationsNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_LaborObligationsNoncurrent_lbl" xml:lang="en-US">Labor obligations, noncurrent</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_EmployeeContributions" xlink:label="ifrs-full_EmployeeContributions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EmployeeContributions" xlink:to="ifrs-full_EmployeeContributions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EmployeeContributions_lbl" xml:lang="en-US">Employees enrolled</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ProvisionsForEmployeeBenefits" xlink:label="ifrs-full_ProvisionsForEmployeeBenefits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProvisionsForEmployeeBenefits" xlink:to="ifrs-full_ProvisionsForEmployeeBenefits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProvisionsForEmployeeBenefits_lbl" xml:lang="en-US">Provisioned amount related to number of employees</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_NamesOfEmployersAndEmployeeGroupsCovered" xlink:label="ifrs-full_NamesOfEmployersAndEmployeeGroupsCovered" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NamesOfEmployersAndEmployeeGroupsCovered" xlink:to="ifrs-full_NamesOfEmployersAndEmployeeGroupsCovered_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NamesOfEmployersAndEmployeeGroupsCovered_lbl" xml:lang="en-US">Description of dismissal retired employees</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfEquityTable" xlink:label="sbs_SummaryOfEquityTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfEquityTable" xlink:to="sbs_SummaryOfEquityTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfEquityTable_lbl" xml:lang="en-US">SummaryOfEquityTable [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfEquityLineItems" xlink:label="sbs_SummaryOfEquityLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfEquityLineItems" xlink:to="sbs_SummaryOfEquityLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfEquityLineItems_lbl" xml:lang="en-US">Summary of equity [Line Items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfSharesIssued" xlink:to="ifrs-full_NumberOfSharesIssued_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_NumberOfSharesIssued_2_lbl" xml:lang="en-US">Number of shares</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_PercentageOfShares" xlink:label="sbs_PercentageOfShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PercentageOfShares" xlink:to="sbs_PercentageOfShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PercentageOfShares_lbl" xml:lang="en-US">Percentage of shares</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_StatutoryReserve" xlink:label="ifrs-full_StatutoryReserve" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_StatutoryReserve" xlink:to="ifrs-full_StatutoryReserve_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_StatutoryReserve_lbl" xml:lang="en-US">(-) Legal reserve - 5%</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ProfitForTheYearNetOfLegalReserve" xlink:label="sbs_ProfitForTheYearNetOfLegalReserve" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProfitForTheYearNetOfLegalReserve" xlink:to="sbs_ProfitForTheYearNetOfLegalReserve_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ProfitForTheYearNetOfLegalReserve_lbl" xml:lang="en-US">Distribution of earnings</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_MinimumMandatoryDividend" xlink:label="sbs_MinimumMandatoryDividend" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_MinimumMandatoryDividend" xlink:to="sbs_MinimumMandatoryDividend_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_MinimumMandatoryDividend_lbl" xml:lang="en-US">Minimum mandatory dividend - 25%</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DividendPerShareAndPerADS" xlink:to="sbs_DividendPerShareAndPerADS_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_DividendPerShareAndPerADS_2_lbl" xml:lang="en-US">Dividend per share and per ADS</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_StatutoryReserve" xlink:to="ifrs-full_StatutoryReserve_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_StatutoryReserve_2_lbl" xml:lang="en-US">Legal reserve</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_MinimumMandatoryDividend" xlink:to="sbs_MinimumMandatoryDividend_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_MinimumMandatoryDividend_2_lbl" xml:lang="en-US">Minimum mandatory dividends</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AdditionalProposedDividends" xlink:label="sbs_AdditionalProposedDividends" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdditionalProposedDividends" xlink:to="sbs_AdditionalProposedDividends_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_AdditionalProposedDividends_lbl" xml:lang="en-US">Additional proposed dividends</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_InvestmentReserveRecorded" xlink:label="sbs_InvestmentReserveRecorded" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InvestmentReserveRecorded" xlink:to="sbs_InvestmentReserveRecorded_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InvestmentReserveRecorded_lbl" xml:lang="en-US">Investment reserve recorded</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_OtherComprehensiveLossBeginning" xlink:label="sbs_OtherComprehensiveLossBeginning" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherComprehensiveLossBeginning" xlink:to="sbs_OtherComprehensiveLossBeginning_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="sbs_OtherComprehensiveLossBeginning_lbl" xml:lang="en-US">Other comprehensive loss, beginning</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset_2_lbl" xml:lang="en-US">Actuarial gains (losses)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherComprehensiveLossBeginning" xlink:to="sbs_OtherComprehensiveLossBeginning_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="sbs_OtherComprehensiveLossBeginning_2_lbl" xml:lang="en-US">Other comprehensive loss, ending</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AuthorizedCapital" xlink:label="sbs_AuthorizedCapital" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AuthorizedCapital" xlink:to="sbs_AuthorizedCapital_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AuthorizedCapital_lbl" xml:lang="en-US">Authorized capital</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SubscribedAndPaidincapital" xlink:label="sbs_SubscribedAndPaidincapital" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SubscribedAndPaidincapital" xlink:to="sbs_SubscribedAndPaidincapital_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SubscribedAndPaidincapital_lbl" xml:lang="en-US">Subscribed and paid-in-capital</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SurplusMinimumMandatory" xlink:label="sbs_SurplusMinimumMandatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SurplusMinimumMandatory" xlink:to="sbs_SurplusMinimumMandatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SurplusMinimumMandatory_lbl" xml:lang="en-US">Surplus minimum mandatory</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DividendsPaidClassifiedAsOperatingActivities" xlink:label="ifrs-full_DividendsPaidClassifiedAsOperatingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DividendsPaidClassifiedAsOperatingActivities" xlink:to="ifrs-full_DividendsPaidClassifiedAsOperatingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DividendsPaidClassifiedAsOperatingActivities_lbl" xml:lang="en-US">Dividends</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DividendsPaidOrdinarySharesPerShare" xlink:label="ifrs-full_DividendsPaidOrdinarySharesPerShare" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DividendsPaidOrdinarySharesPerShare" xlink:to="ifrs-full_DividendsPaidOrdinarySharesPerShare_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DividendsPaidOrdinarySharesPerShare_lbl" xml:lang="en-US">Dividend per common share</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DividendsRecognisedAsDistributionsToOwnersOfParent" xlink:label="ifrs-full_DividendsRecognisedAsDistributionsToOwnersOfParent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DividendsRecognisedAsDistributionsToOwnersOfParent" xlink:to="ifrs-full_DividendsRecognisedAsDistributionsToOwnersOfParent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DividendsRecognisedAsDistributionsToOwnersOfParent_lbl" xml:lang="en-US">Dividends distributed as interest on capital</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_DividendsWithholdingIncomeTaxRecognizedInCurrentLiabilities" xlink:label="sbs_DividendsWithholdingIncomeTaxRecognizedInCurrentLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DividendsWithholdingIncomeTaxRecognizedInCurrentLiabilities" xlink:to="sbs_DividendsWithholdingIncomeTaxRecognizedInCurrentLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DividendsWithholdingIncomeTaxRecognizedInCurrentLiabilities_lbl" xml:lang="en-US">Withholding income tax recognized in current liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DividendPayables" xlink:to="ifrs-full_DividendPayables_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DividendPayables_3_lbl" xml:lang="en-US">Interest on capital balance payable</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_DeclaredDividendPayables" xlink:label="sbs_DeclaredDividendPayables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DeclaredDividendPayables" xlink:to="sbs_DeclaredDividendPayables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DeclaredDividendPayables_lbl" xml:lang="en-US">Interest on capital balance payable declared</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_DividendsWitheldIncomeTax" xlink:label="sbs_DividendsWitheldIncomeTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DividendsWitheldIncomeTax" xlink:to="sbs_DividendsWitheldIncomeTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DividendsWitheldIncomeTax_lbl" xml:lang="en-US">Interest on capital balance payable witheld income tax</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_InvestmentReserve" xlink:label="sbs_InvestmentReserve" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InvestmentReserve" xlink:to="sbs_InvestmentReserve_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InvestmentReserve_lbl" xml:lang="en-US">Investment reserve</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_RetainedEarnings" xlink:label="ifrs-full_RetainedEarnings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RetainedEarnings" xlink:to="ifrs-full_RetainedEarnings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RetainedEarnings_lbl" xml:lang="en-US">Retained earnings</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TotalingProposedDividends" xlink:label="sbs_TotalingProposedDividends" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TotalingProposedDividends" xlink:to="sbs_TotalingProposedDividends_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TotalingProposedDividends_lbl" xml:lang="en-US">Totaling proposed dividends</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_PercentageOfAllocatingNetIncome" xlink:label="sbs_PercentageOfAllocatingNetIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PercentageOfAllocatingNetIncome" xlink:to="sbs_PercentageOfAllocatingNetIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PercentageOfAllocatingNetIncome_lbl" xml:lang="en-US">Percentage of allocating net income</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_PercentageOfMaximumLimitAllocatingNetIncome" xlink:label="sbs_PercentageOfMaximumLimitAllocatingNetIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PercentageOfMaximumLimitAllocatingNetIncome" xlink:to="sbs_PercentageOfMaximumLimitAllocatingNetIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PercentageOfMaximumLimitAllocatingNetIncome_lbl" xml:lang="en-US">Percentage of maximum limit allocating net income</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_DescriptionOfLegalReserve" xlink:label="sbs_DescriptionOfLegalReserve" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DescriptionOfLegalReserve" xlink:to="sbs_DescriptionOfLegalReserve_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DescriptionOfLegalReserve_lbl" xml:lang="en-US">Description of legal reserve</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLoss" xlink:to="ifrs-full_ProfitLoss_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ProfitLoss_4_lbl" xml:lang="en-US">Earnings attributable to Company's owners</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfSharesIssued" xlink:to="ifrs-full_NumberOfSharesIssued_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_NumberOfSharesIssued_3_lbl" xml:lang="en-US">Weighted average number of common shares issued</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BasicAndDilutedEarningsLossPerShare" xlink:to="ifrs-full_BasicAndDilutedEarningsLossPerShare_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_BasicAndDilutedEarningsLossPerShare_2_lbl" xml:lang="en-US">Basic and diluted earnings per share (reais per share)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfOperatingSegmentsTable" xlink:label="ifrs-full_DisclosureOfOperatingSegmentsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsTable" xlink:to="ifrs-full_DisclosureOfOperatingSegmentsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfOperatingSegmentsTable_lbl" xml:lang="en-US">Disclosure of operating segments [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfOperatingSegmentsLineItems" xlink:label="ifrs-full_DisclosureOfOperatingSegmentsLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsLineItems" xlink:to="ifrs-full_DisclosureOfOperatingSegmentsLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfOperatingSegmentsLineItems_lbl" xml:lang="en-US">Disclosure of operating segments [line items]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_RevenueAndOperatingIncome" xlink:label="ifrs-full_RevenueAndOperatingIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RevenueAndOperatingIncome" xlink:to="ifrs-full_RevenueAndOperatingIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RevenueAndOperatingIncome_lbl" xml:lang="en-US">Gross operating revenue</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_GrossSalesDeductions" xlink:label="sbs_GrossSalesDeductions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_GrossSalesDeductions" xlink:to="sbs_GrossSalesDeductions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_GrossSalesDeductions_lbl" xml:lang="en-US">Gross sales deductions</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_CostsSellingAndAdministrativeExpenses" xlink:label="sbs_CostsSellingAndAdministrativeExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CostsSellingAndAdministrativeExpenses" xlink:to="sbs_CostsSellingAndAdministrativeExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CostsSellingAndAdministrativeExpenses_lbl" xml:lang="en-US">Costs, selling and administrative expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_IncomeFromOperationsBeforeOtherOperatingExpensesNetAndEquityAccounting" xlink:label="sbs_IncomeFromOperationsBeforeOtherOperatingExpensesNetAndEquityAccounting" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IncomeFromOperationsBeforeOtherOperatingExpensesNetAndEquityAccounting" xlink:to="sbs_IncomeFromOperationsBeforeOtherOperatingExpensesNetAndEquityAccounting_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IncomeFromOperationsBeforeOtherOperatingExpensesNetAndEquityAccounting_lbl" xml:lang="en-US">Income from operations before other operating expenses, net and equity accounting</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherOperatingIncomeExpense" xlink:to="ifrs-full_OtherOperatingIncomeExpense_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_OtherOperatingIncomeExpense_2_lbl" xml:lang="en-US">Other operating income/(expenses), net</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EquityInResultsOfInvestmentsInAffiliaties" xlink:to="sbs_EquityInResultsOfInvestmentsInAffiliaties_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_EquityInResultsOfInvestmentsInAffiliaties_2_lbl" xml:lang="en-US">Equity accounting</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinanceIncomeExpenseNet" xlink:to="sbs_FinanceIncomeExpenseNet_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_FinanceIncomeExpenseNet_2_lbl" xml:lang="en-US">Financial result, net</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_ProfitLossBeforeTax_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ProfitLossBeforeTax_4_lbl" xml:lang="en-US">Income from operations before taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DepreciationAndAmortisationExpense" xlink:label="ifrs-full_DepreciationAndAmortisationExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DepreciationAndAmortisationExpense" xlink:to="ifrs-full_DepreciationAndAmortisationExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_DepreciationAndAmortisationExpense_lbl" xml:lang="en-US">Depreciation and amortization</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfInsuranceTable" xlink:label="sbs_SummaryOfInsuranceTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfInsuranceTable" xlink:to="sbs_SummaryOfInsuranceTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfInsuranceTable_lbl" xml:lang="en-US">SummaryOfInsuranceTable [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfInsuranceLineItems" xlink:label="sbs_SummaryOfInsuranceLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfInsuranceLineItems" xlink:to="sbs_SummaryOfInsuranceLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfInsuranceLineItems_lbl" xml:lang="en-US">Summary of insurance [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_InsuranceCoverage" xlink:label="sbs_InsuranceCoverage" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InsuranceCoverage" xlink:to="sbs_InsuranceCoverage_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InsuranceCoverage_lbl" xml:lang="en-US">Coverage</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfOperatingRevenueTable" xlink:label="sbs_SummaryOfOperatingRevenueTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfOperatingRevenueTable" xlink:to="sbs_SummaryOfOperatingRevenueTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfOperatingRevenueTable_lbl" xml:lang="en-US">SummaryOfOperatingRevenueTable [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfOperatingRevenueLineItems" xlink:label="sbs_SummaryOfOperatingRevenueLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfOperatingRevenueLineItems" xlink:to="sbs_SummaryOfOperatingRevenueLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfOperatingRevenueLineItems_lbl" xml:lang="en-US">Summary of operating revenue [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SanitationServicesRevenue" xlink:label="sbs_SanitationServicesRevenue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SanitationServicesRevenue" xlink:to="sbs_SanitationServicesRevenue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SanitationServicesRevenue_lbl" xml:lang="en-US">Revenue from sanitation services</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_RevenueFromConstructionContracts" xlink:label="ifrs-full_RevenueFromConstructionContracts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RevenueFromConstructionContracts" xlink:to="ifrs-full_RevenueFromConstructionContracts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RevenueFromConstructionContracts_lbl" xml:lang="en-US">Construction revenue</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SalesTaxOnRevenue" xlink:label="sbs_SalesTaxOnRevenue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SalesTaxOnRevenue" xlink:to="sbs_SalesTaxOnRevenue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SalesTaxOnRevenue_lbl" xml:lang="en-US">Sales tax</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_RegulationControlAndOversightFee" xlink:label="sbs_RegulationControlAndOversightFee" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RegulationControlAndOversightFee" xlink:to="sbs_RegulationControlAndOversightFee_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_RegulationControlAndOversightFee_lbl" xml:lang="en-US">Regulation, Control and Oversight Fee (TRCF)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AmountCorrespondingToTrcfChargedFromCustomers" xlink:label="sbs_AmountCorrespondingToTrcfChargedFromCustomers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AmountCorrespondingToTrcfChargedFromCustomers" xlink:to="sbs_AmountCorrespondingToTrcfChargedFromCustomers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AmountCorrespondingToTrcfChargedFromCustomers_lbl" xml:lang="en-US">Amount corresponding to TRCF charged from customers</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfOperatingCostsAndExpensesTable" xlink:label="sbs_SummaryOfOperatingCostsAndExpensesTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfOperatingCostsAndExpensesTable" xlink:to="sbs_SummaryOfOperatingCostsAndExpensesTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfOperatingCostsAndExpensesTable_lbl" xml:lang="en-US">SummaryOfOperatingCostsAndExpensesTable [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfOperatingCostsAndExpensesLineItems" xlink:label="sbs_SummaryOfOperatingCostsAndExpensesLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfOperatingCostsAndExpensesLineItems" xlink:to="sbs_SummaryOfOperatingCostsAndExpensesLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfOperatingCostsAndExpensesLineItems_lbl" xml:lang="en-US">Summary of operating costs and expenses [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ExpenseByNature" xlink:label="ifrs-full_ExpenseByNature" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ExpenseByNature" xlink:to="ifrs-full_ExpenseByNature_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_ExpenseByNature_lbl" xml:lang="en-US">Total</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfFinancialIncomeExpenseTable" xlink:label="sbs_SummaryOfFinancialIncomeExpenseTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfFinancialIncomeExpenseTable" xlink:to="sbs_SummaryOfFinancialIncomeExpenseTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfFinancialIncomeExpenseTable_lbl" xml:lang="en-US">SummaryOfFinancialIncomeExpenseTable [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfFinancialIncomeExpenseLineItems" xlink:label="sbs_SummaryOfFinancialIncomeExpenseLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfFinancialIncomeExpenseLineItems" xlink:to="sbs_SummaryOfFinancialIncomeExpenseLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfFinancialIncomeExpenseLineItems_lbl" xml:lang="en-US">Summary of financial income expense [Line Items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinanceIncome" xlink:to="ifrs-full_FinanceIncome_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_FinanceIncome_2_lbl" xml:lang="en-US">Financial income</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_FinancialIncomeExpensesNetBeforeExchangeRateChanges" xlink:label="sbs_FinancialIncomeExpensesNetBeforeExchangeRateChanges" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinancialIncomeExpensesNetBeforeExchangeRateChanges" xlink:to="sbs_FinancialIncomeExpensesNetBeforeExchangeRateChanges_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_FinancialIncomeExpensesNetBeforeExchangeRateChanges_lbl" xml:lang="en-US">Financial income (expenses), net before exchange rate changes</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NetForeignExchangeGain" xlink:to="ifrs-full_NetForeignExchangeGain_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_NetForeignExchangeGain_2_lbl" xml:lang="en-US">Exchange rate changes, net</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinanceIncomeExpenseNet" xlink:to="sbs_FinanceIncomeExpenseNet_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_FinanceIncomeExpenseNet_3_lbl" xml:lang="en-US">Financial income (expenses), net</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_MiscellaneousOtherOperatingIncome" xlink:label="ifrs-full_MiscellaneousOtherOperatingIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_MiscellaneousOtherOperatingIncome" xlink:to="ifrs-full_MiscellaneousOtherOperatingIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_MiscellaneousOtherOperatingIncome_lbl" xml:lang="en-US">Other operating income, net</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_MiscellaneousOtherOperatingExpense" xlink:label="ifrs-full_MiscellaneousOtherOperatingExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_MiscellaneousOtherOperatingExpense" xlink:to="ifrs-full_MiscellaneousOtherOperatingExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_MiscellaneousOtherOperatingExpense_lbl" xml:lang="en-US">Other operating expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfCommitmentsTable" xlink:label="sbs_SummaryOfCommitmentsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfCommitmentsTable" xlink:to="sbs_SummaryOfCommitmentsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfCommitmentsTable_lbl" xml:lang="en-US">SummaryOfCommitmentsTable [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SummaryOfCommitmentsLineItems" xlink:label="sbs_SummaryOfCommitmentsLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfCommitmentsLineItems" xlink:to="sbs_SummaryOfCommitmentsLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfCommitmentsLineItems_lbl" xml:lang="en-US">Summary of commitments [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ContractLiabilitiesExpenses" xlink:label="sbs_ContractLiabilitiesExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ContractLiabilitiesExpenses" xlink:to="sbs_ContractLiabilitiesExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ContractLiabilitiesExpenses_lbl" xml:lang="en-US">Contractual obligations - expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ContractLiabilitiesInvestments" xlink:label="sbs_ContractLiabilitiesInvestments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ContractLiabilitiesInvestments" xlink:to="sbs_ContractLiabilitiesInvestments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ContractLiabilitiesInvestments_lbl" xml:lang="en-US">Contractual obligations - investments</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ContractLiabilities" xlink:label="ifrs-full_ContractLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ContractLiabilities" xlink:to="ifrs-full_ContractLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ContractLiabilities_lbl" xml:lang="en-US">Total</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdditionsToContractAssets" xlink:to="sbs_AdditionsToContractAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_AdditionsToContractAssets_2_lbl" xml:lang="en-US">Total additions to contract assets (Note 14)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AdditionsToIntangibleAssets" xlink:label="sbs_AdditionsToIntangibleAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdditionsToIntangibleAssets" xlink:to="sbs_AdditionsToIntangibleAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AdditionsToIntangibleAssets_lbl" xml:lang="en-US">Total additions to intangible assets (Note 15 (b))</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ItemsNotAffectingCash" xlink:label="sbs_ItemsNotAffectingCash" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ItemsNotAffectingCash" xlink:to="sbs_ItemsNotAffectingCash_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ItemsNotAffectingCash_lbl" xml:lang="en-US">Items not affecting cash (see breakdown below)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TotalAdditionsToIntangibleAssetsAsPerStatementOfCashFlows" xlink:label="sbs_TotalAdditionsToIntangibleAssetsAsPerStatementOfCashFlows" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TotalAdditionsToIntangibleAssetsAsPerStatementOfCashFlows" xlink:to="sbs_TotalAdditionsToIntangibleAssetsAsPerStatementOfCashFlows_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TotalAdditionsToIntangibleAssetsAsPerStatementOfCashFlows_lbl" xml:lang="en-US">Total additions to intangible assets as per statement of cash flows</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_InvestmentsAndFinancingOperationsAffectingIntangibleAssetsButNotCashAbstract" xlink:label="sbs_InvestmentsAndFinancingOperationsAffectingIntangibleAssetsButNotCashAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InvestmentsAndFinancingOperationsAffectingIntangibleAssetsButNotCashAbstract" xlink:to="sbs_InvestmentsAndFinancingOperationsAffectingIntangibleAssetsButNotCashAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InvestmentsAndFinancingOperationsAffectingIntangibleAssetsButNotCashAbstract_lbl" xml:lang="en-US">Investments and financing operations affecting intangible assets but not cash:</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestCostsCapitalised" xlink:to="ifrs-full_InterestCostsCapitalised_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_InterestCostsCapitalised_2_lbl" xml:lang="en-US">Interest capitalized in the year (Note 15 (d))</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ContractorsPayable" xlink:label="sbs_ContractorsPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ContractorsPayable" xlink:to="sbs_ContractorsPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ContractorsPayable_lbl" xml:lang="en-US">Contractors payable</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ContractCommitments" xlink:label="sbs_ContractCommitments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ContractCommitments" xlink:to="sbs_ContractCommitments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_ContractCommitments_lbl" xml:lang="en-US">Program contract commitments</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_PublicPrivatePartnershipSaoLourenco" xlink:label="sbs_PublicPrivatePartnershipSaoLourenco" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PublicPrivatePartnershipSaoLourenco" xlink:to="sbs_PublicPrivatePartnershipSaoLourenco_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PublicPrivatePartnershipSaoLourenco_lbl" xml:lang="en-US">Public Private Partnership - Sao Lourenco PPP (Note 15 (g))</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_PerformanceAgreements" xlink:label="sbs_PerformanceAgreements" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PerformanceAgreements" xlink:to="sbs_PerformanceAgreements_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PerformanceAgreements_lbl" xml:lang="en-US">Performance agreements</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_CashInflowOutflowRightofuseAssets" xlink:label="sbs_CashInflowOutflowRightofuseAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CashInflowOutflowRightofuseAssets" xlink:to="sbs_CashInflowOutflowRightofuseAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CashInflowOutflowRightofuseAssets_lbl" xml:lang="en-US">Right of use</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ConstructionMargin" xlink:label="sbs_ConstructionMargin" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ConstructionMargin" xlink:to="sbs_ConstructionMargin_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ConstructionMargin_lbl" xml:lang="en-US">Construction margin (Note 26)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AgreementWithTheMunicipalityOfSantoAndre" xlink:label="sbs_AgreementWithTheMunicipalityOfSantoAndre" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AgreementWithTheMunicipalityOfSantoAndre" xlink:to="sbs_AgreementWithTheMunicipalityOfSantoAndre_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AgreementWithTheMunicipalityOfSantoAndre_lbl" xml:lang="en-US">Agreement with the Municipality of Maua (Note 10 (a))</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AgreementWithMunicipalityOfSantoAndre" xlink:label="sbs_AgreementWithMunicipalityOfSantoAndre" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AgreementWithMunicipalityOfSantoAndre" xlink:to="sbs_AgreementWithMunicipalityOfSantoAndre_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AgreementWithMunicipalityOfSantoAndre_lbl" xml:lang="en-US">Agreement with the Municipality of Santo Andre</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AgreementWithTheMunicipalityOfGuarulhos" xlink:label="sbs_AgreementWithTheMunicipalityOfGuarulhos" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AgreementWithTheMunicipalityOfGuarulhos" xlink:to="sbs_AgreementWithTheMunicipalityOfGuarulhos_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AgreementWithTheMunicipalityOfGuarulhos_lbl" xml:lang="en-US">Agreement with the municipality of Guarulhos</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ItemsNotAffectingCash" xlink:to="sbs_ItemsNotAffectingCash_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sbs_ItemsNotAffectingCash_2_lbl" xml:lang="en-US">Total</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodTable" xlink:label="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodTable" xlink:to="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodTable_lbl" xml:lang="en-US">Disclosure of non-adjusting events after reporting period [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems" xlink:label="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems" xlink:to="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems_lbl" xml:lang="en-US">Disclosure of non-adjusting events after reporting period [line items]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DescriptionOfConversionOfDebtToEquity" xlink:label="ifrs-full_DescriptionOfConversionOfDebtToEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfConversionOfDebtToEquity" xlink:to="ifrs-full_DescriptionOfConversionOfDebtToEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfConversionOfDebtToEquity_lbl" xml:lang="en-US">Description of COVID-19 - suspension of cuts and debt renegotiation</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_DescriptionOfNewLegalSanitationFrameworkRecognitionOfFinancialAsset" xlink:label="sbs_DescriptionOfNewLegalSanitationFrameworkRecognitionOfFinancialAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DescriptionOfNewLegalSanitationFrameworkRecognitionOfFinancialAsset" xlink:to="sbs_DescriptionOfNewLegalSanitationFrameworkRecognitionOfFinancialAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DescriptionOfNewLegalSanitationFrameworkRecognitionOfFinancialAsset_lbl" xml:lang="en-US">Description of New Legal Sanitation Framework - recognition of financial asset</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_DescriptionOfResultsOfTheARSESPsPublicsConsultations" xlink:label="sbs_DescriptionOfResultsOfTheARSESPsPublicsConsultations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DescriptionOfResultsOfTheARSESPsPublicsConsultations" xlink:to="sbs_DescriptionOfResultsOfTheARSESPsPublicsConsultations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DescriptionOfResultsOfTheARSESPsPublicsConsultations_lbl" xml:lang="en-US">Description of Results of the ARSESP's Publics Consultations</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AAABraMember" xlink:to="sbs_AAABraMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AAABraMember_doc" xml:lang="en-US">This member stands for aaa bra.</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AAAMember" xlink:label="sbs_AAAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AAAMember" xlink:to="sbs_AAAMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AAAMember_doc" xml:lang="en-US">This member stands for aaa.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AAPlusBraMember" xlink:to="sbs_AAPlusBraMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AAPlusBraMember_doc" xml:lang="en-US">This member stands for aa plus bra.</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AAPlusMember" xlink:label="sbs_AAPlusMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AAPlusMember" xlink:to="sbs_AAPlusMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AAPlusMember_doc" xml:lang="en-US">This member stands for aa plus.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AccountsPayablesToSuppliersAndContractors" xlink:to="sbs_AccountsPayablesToSuppliersAndContractors_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AccountsPayablesToSuppliersAndContractors_doc" xml:lang="en-US">The amount represents accounts payables to suppliers and contractors.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AccountsReceivableAxis" xlink:to="sbs_AccountsReceivableAxis_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AccountsReceivableAxis_doc" xml:lang="en-US">Its represents information related to accounts receivable.</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AccountsReceivableDomain" xlink:label="sbs_AccountsReceivableDomain" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AccountsReceivableDomain" xlink:to="sbs_AccountsReceivableDomain_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AccountsReceivableDomain_doc" xml:lang="en-US">Its represents information related to accounts receivable.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AccruedInterestOnBorrowings" xlink:to="sbs_AccruedInterestOnBorrowings_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AccruedInterestOnBorrowings_doc" xml:lang="en-US">The amount represents information related to accrued interest on borrowings.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AccumulatedAmortizationMember" xlink:to="sbs_AccumulatedAmortizationMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AccumulatedAmortizationMember_doc" xml:lang="en-US">This member stands for accumulated amortization.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AccumulatedAmortizationsMember" xlink:to="sbs_AccumulatedAmortizationsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AccumulatedAmortizationsMember_doc" xml:lang="en-US">The member stands for accumulated amortized.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ActiveParticipantsOfPlan" xlink:to="sbs_ActiveParticipantsOfPlan_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ActiveParticipantsOfPlan_doc" xml:lang="en-US">The amount represents information related to active participants of plan.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ActuarialAssumptionOfMortalityRates2" xlink:to="sbs_ActuarialAssumptionOfMortalityRates2_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ActuarialAssumptionOfMortalityRates2_doc" xml:lang="en-US">The amount represents information related to actuarial assumption of mortality rates.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ActuarialDeficit" xlink:to="sbs_ActuarialDeficit_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ActuarialDeficit_doc" xml:lang="en-US">The amount represents information related to actuarial deficit.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ActuarialDeficitParticipants" xlink:to="sbs_ActuarialDeficitParticipants_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ActuarialDeficitParticipants_doc" xml:lang="en-US">The amount represents information related to actuarial deficit participants.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ActuarialGainLossG1Member" xlink:to="sbs_ActuarialGainLossG1Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ActuarialGainLossG1Member_doc" xml:lang="en-US">The member stands for acturial gain loss.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ActuarialGainsLossesRecordedAsOtherComprehensiveIncome" xlink:to="sbs_ActuarialGainsLossesRecordedAsOtherComprehensiveIncome_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ActuarialGainsLossesRecordedAsOtherComprehensiveIncome_doc" xml:lang="en-US">The amount represents information related to actuarial gains losses recorded as other comprehensive income.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ActuarialLiabilityAmount" xlink:to="sbs_ActuarialLiabilityAmount_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ActuarialLiabilityAmount_doc" xml:lang="en-US">Actuarial liability amount.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdditionalDividendProposedMember" xlink:to="sbs_AdditionalDividendProposedMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AdditionalDividendProposedMember_doc" xml:lang="en-US">This member stands for additional dividend proposed.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdditionalDividendsProposedApproved2" xlink:to="sbs_AdditionalDividendsProposedApproved2_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AdditionalDividendsProposedApproved2_doc" xml:lang="en-US">The amount represents information related to additional dividends proposed approved.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdditionalDividendsProposedApproved3" xlink:to="sbs_AdditionalDividendsProposedApproved3_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AdditionalDividendsProposedApproved3_doc" xml:lang="en-US">The amount represents information related to additional dividends proposed approved.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdditionalDividendsProposedApproved4" xlink:to="sbs_AdditionalDividendsProposedApproved4_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AdditionalDividendsProposedApproved4_doc" xml:lang="en-US">The amount represents information related to additional dividends proposed approved.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdditionalProposedDividends" xlink:to="sbs_AdditionalProposedDividends_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AdditionalProposedDividends_doc" xml:lang="en-US">The amount represents information related to additional proposed dividends.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdditionalProposedDividendsApproved" xlink:to="sbs_AdditionalProposedDividendsApproved_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AdditionalProposedDividendsApproved_doc" xml:lang="en-US">It is refers to the additional proposed dividends, approved.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdditionsToBorrowingsFromAdoptionOfNewAccountingStandard" xlink:to="sbs_AdditionsToBorrowingsFromAdoptionOfNewAccountingStandard_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AdditionsToBorrowingsFromAdoptionOfNewAccountingStandard_doc" xml:lang="en-US">The amount represents information related to additions to borrowings from adoption of new accounting standard.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdditionsToContractAssets" xlink:to="sbs_AdditionsToContractAssets_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AdditionsToContractAssets_doc" xml:lang="en-US">The amount represents information related to investment property marke value.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdditionsToIntangibleAssets" xlink:to="sbs_AdditionsToIntangibleAssets_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AdditionsToIntangibleAssets_doc" xml:lang="en-US">The amount represents information related to additions to intangible assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdjustedCurrentRatioMember" xlink:to="sbs_AdjustedCurrentRatioMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AdjustedCurrentRatioMember_doc" xml:lang="en-US">The member stands for adhustment current ratio.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdjustedEBITDAAdjustedFinancialExpensesMember" xlink:to="sbs_AdjustedEBITDAAdjustedFinancialExpensesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AdjustedEBITDAAdjustedFinancialExpensesMember_doc" xml:lang="en-US">The member stands for adjustment financial expense.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdjustedNetDebtAdjustedEBITDAMember" xlink:to="sbs_AdjustedNetDebtAdjustedEBITDAMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AdjustedNetDebtAdjustedEBITDAMember_doc" xml:lang="en-US">The member stands for net adjustment.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdjustedTotalDebtAdjustedEBITDAMember" xlink:to="sbs_AdjustedTotalDebtAdjustedEBITDAMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AdjustedTotalDebtAdjustedEBITDAMember_doc" xml:lang="en-US">The member stands for total adjustment.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdjustmentsForDecreaseIncreaseInAccruedPayrollTaxes" xlink:to="sbs_AdjustmentsForDecreaseIncreaseInAccruedPayrollTaxes_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AdjustmentsForDecreaseIncreaseInAccruedPayrollTaxes_doc" xml:lang="en-US">The amount represents information related to adjustments for decrease increase in accrued payroll taxes.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdjustmentsForDecreaseIncreaseInDeferredCofinsPASEP" xlink:to="sbs_AdjustmentsForDecreaseIncreaseInDeferredCofinsPASEP_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AdjustmentsForDecreaseIncreaseInDeferredCofinsPASEP_doc" xml:lang="en-US">The amount represents information related to adjustments for decrease increase in deferred cofins PASEP.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdjustmentsForDecreaseIncreaseInOtherReceivables" xlink:to="sbs_AdjustmentsForDecreaseIncreaseInOtherReceivables_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AdjustmentsForDecreaseIncreaseInOtherReceivables_doc" xml:lang="en-US">The amount represents information related to adjustments for decrease increase in other receivables.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdjustmentsForDecreaseIncreaseInTaxesAndContributionsPayable" xlink:to="sbs_AdjustmentsForDecreaseIncreaseInTaxesAndContributionsPayable_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AdjustmentsForDecreaseIncreaseInTaxesAndContributionsPayable_doc" xml:lang="en-US">The amount represents information related to adjustments for decrease increase in taxes and contributions payable.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdjustmentsForGuarulhosAgreement" xlink:to="sbs_AdjustmentsForGuarulhosAgreement_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AdjustmentsForGuarulhosAgreement_doc" xml:lang="en-US">The amount represents information related to adjustments for guarulhos agreement.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdjustmentsForIncreaseDecreaseInEscrowDeposits" xlink:to="sbs_AdjustmentsForIncreaseDecreaseInEscrowDeposits_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AdjustmentsForIncreaseDecreaseInEscrowDeposits_doc" xml:lang="en-US">The amount represents information related to adjustments for increase decrease in escrow deposits.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdjustmentsForPensionObligations" xlink:to="sbs_AdjustmentsForPensionObligations_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AdjustmentsForPensionObligations_doc" xml:lang="en-US">The amount represents information related to adjustments for pension obligations.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdjustmentsForRecoverableTaxes" xlink:to="sbs_AdjustmentsForRecoverableTaxes_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AdjustmentsForRecoverableTaxes_doc" xml:lang="en-US">The amount represents information related to adjustments for recoverable taxes.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdjustmentsForSantoAndreAgreement" xlink:to="sbs_AdjustmentsForSantoAndreAgreement_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AdjustmentsForSantoAndreAgreement_doc" xml:lang="en-US">The amount represents information related to adjustments for santo andre agreement.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AgreementClauseInCaseOfEarlyMaturityOfDebt" xlink:to="sbs_AgreementClauseInCaseOfEarlyMaturityOfDebt_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AgreementClauseInCaseOfEarlyMaturityOfDebt_doc" xml:lang="en-US">The amount of agreement clause in case of early maturity debt.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AgreementForTheInstallmentPaymentOfSanitationServicesMember" xlink:to="sbs_AgreementForTheInstallmentPaymentOfSanitationServicesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AgreementForTheInstallmentPaymentOfSanitationServicesMember_doc" xml:lang="en-US">This member stands for agreement for th einstallment payment of sanitation services.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AgreementSignedWithMunicipalityOfMaua" xlink:to="sbs_AgreementSignedWithMunicipalityOfMaua_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AgreementSignedWithMunicipalityOfMaua_doc" xml:lang="en-US">The amount represents information related to adjustments for maua agreement.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AgreementTransactionAmount" xlink:to="sbs_AgreementTransactionAmount_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AgreementTransactionAmount_doc" xml:lang="en-US">The amount of agreement transaction amount.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AgreementWithMunicipalityOfSantoAndre" xlink:to="sbs_AgreementWithMunicipalityOfSantoAndre_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AgreementWithMunicipalityOfSantoAndre_doc" xml:lang="en-US">The amount represents information related to agreement with the municipality of santo andre.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AgreementWithTheMunicipalityOfGuarulhos" xlink:to="sbs_AgreementWithTheMunicipalityOfGuarulhos_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AgreementWithTheMunicipalityOfGuarulhos_doc" xml:lang="en-US">The amount represents information related to agreement with the municipality of guarulhos.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AgreementWithTheMunicipalityOfSantoAndre" xlink:to="sbs_AgreementWithTheMunicipalityOfSantoAndre_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AgreementWithTheMunicipalityOfSantoAndre_doc" xml:lang="en-US">The amount represents information related to agreement with the municipality of santo andre.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AgreementsEconomicValueMember" xlink:to="sbs_AgreementsEconomicValueMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AgreementsEconomicValueMember_doc" xml:lang="en-US">This member stands for agreements economic value.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AgreementsEquityValueMember" xlink:to="sbs_AgreementsEquityValueMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AgreementsEquityValueMember_doc" xml:lang="en-US">This member stands for agreement sequity value.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AgreementsEquityValuesMember" xlink:to="sbs_AgreementsEquityValuesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AgreementsEquityValuesMember_doc" xml:lang="en-US">The member stands for agreeemnt equity value.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AgreementsMember" xlink:to="sbs_AgreementsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AgreementsMember_doc" xml:lang="en-US">This member stands for agreements.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AgreementwiththeSaoPauloMunicipalGovernmentMember" xlink:to="sbs_AgreementwiththeSaoPauloMunicipalGovernmentMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AgreementwiththeSaoPauloMunicipalGovernmentMember_doc" xml:lang="en-US">This member stands for agreement with the sao paulo municipal government.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AguasDeAndradinaMember" xlink:to="sbs_AguasDeAndradinaMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AguasDeAndradinaMember_doc" xml:lang="en-US">This member stands for aguas de andradina.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AguasDeAndradinasMember" xlink:to="sbs_AguasDeAndradinasMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AguasDeAndradinasMember_doc" xml:lang="en-US">The member stands for agus de andradinas.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AguasDeCastilhoMember" xlink:to="sbs_AguasDeCastilhoMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AguasDeCastilhoMember_doc" xml:lang="en-US">This member stands for aguas de castilho.</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AguasDeCastilhosMember" xlink:label="sbs_AguasDeCastilhosMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AguasDeCastilhosMember" xlink:to="sbs_AguasDeCastilhosMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AguasDeCastilhosMember_doc" xml:lang="en-US">The member stands for aguas de castilhos.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AllowanceForLossMember" xlink:to="sbs_AllowanceForLossMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AllowanceForLossMember_doc" xml:lang="en-US">The member stands for allowance for loss.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AllowanceForLossesMember" xlink:to="sbs_AllowanceForLossesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AllowanceForLossesMember_doc" xml:lang="en-US">This member stands for allowance for losses.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AltoTieteMember" xlink:to="sbs_AltoTieteMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AltoTieteMember_doc" xml:lang="en-US">This member stands for alto tiete.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AltoTieteProductionSystemMember" xlink:to="sbs_AltoTieteProductionSystemMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AltoTieteProductionSystemMember_doc" xml:lang="en-US">This member stands for alto tiete production system.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AmendmentsToIAS1AndIAS8OneMember" xlink:to="sbs_AmendmentsToIAS1AndIAS8OneMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AmendmentsToIAS1AndIAS8OneMember_doc" xml:lang="en-US">This member stands for amendments to ias 1 and ias 8.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AmendmentsToIAS37Member" xlink:to="sbs_AmendmentsToIAS37Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AmendmentsToIAS37Member_doc" xml:lang="en-US">The member stands for amendment to IAS 37.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AmendmentsToIASMember" xlink:to="sbs_AmendmentsToIASMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AmendmentsToIASMember_doc" xml:lang="en-US">The member stands for amendment to IAS 1.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AmendmentsToIASSixteenMember" xlink:to="sbs_AmendmentsToIASSixteenMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AmendmentsToIASSixteenMember_doc" xml:lang="en-US">The member stands for amendment to IAS 16.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AmendmentsToIFRSThreeMember" xlink:to="sbs_AmendmentsToIFRSThreeMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AmendmentsToIFRSThreeMember_doc" xml:lang="en-US">The member stands for amendment to IFRS 3.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AmendmentsToIFRSThreeOneMember" xlink:to="sbs_AmendmentsToIFRSThreeOneMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AmendmentsToIFRSThreeOneMember_doc" xml:lang="en-US">This member stands for amendments to ifrs three one.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AmendmentstoIFRS9IFRS16LeasesAndIAS41Member" xlink:to="sbs_AmendmentstoIFRS9IFRS16LeasesAndIAS41Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AmendmentstoIFRS9IFRS16LeasesAndIAS41Member_doc" xml:lang="en-US">The member stands for amendment to IFRS 9 and IFRS 16 lease.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AmortizationAverageRate" xlink:to="sbs_AmortizationAverageRate_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AmortizationAverageRate_doc" xml:lang="en-US">The amount represents information related to amortization average rate.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AmortizationOfBorrowingCosts" xlink:to="sbs_AmortizationOfBorrowingCosts_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AmortizationOfBorrowingCosts_doc" xml:lang="en-US">The amount represents information related to amortization of borrowing costs.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AmortizationOfInterest" xlink:to="sbs_AmortizationOfInterest_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AmortizationOfInterest_doc" xml:lang="en-US">Amortization of interest.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AmortizationOfPrincipalAmount" xlink:to="sbs_AmortizationOfPrincipalAmount_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AmortizationOfPrincipalAmount_doc" xml:lang="en-US">Amortization of principal amount.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AmortizedLastInstallmentsAmount" xlink:to="sbs_AmortizedLastInstallmentsAmount_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AmortizedLastInstallmentsAmount_doc" xml:lang="en-US">The amount of amortized last installments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AmountCorrespondingToTrcfChargedFromCustomers" xlink:to="sbs_AmountCorrespondingToTrcfChargedFromCustomers_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AmountCorrespondingToTrcfChargedFromCustomers_doc" xml:lang="en-US">The amount corresponding to trcf charged from customers.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AmountReceivedFromGESP" xlink:to="sbs_AmountReceivedFromGESP_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AmountReceivedFromGESP_doc" xml:lang="en-US">The amount represents information related to amount received from GESP.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AnnualReveuneCalculatedRate" xlink:to="sbs_AnnualReveuneCalculatedRate_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AnnualReveuneCalculatedRate_doc" xml:lang="en-US">It represent the annual Reveune calculated rate form sanitation services.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AquapoloAmbientalMember" xlink:to="sbs_AquapoloAmbientalMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AquapoloAmbientalMember_doc" xml:lang="en-US">This member stands for aquapolo ambiental.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AttendAmbientalMember" xlink:to="sbs_AttendAmbientalMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AttendAmbientalMember_doc" xml:lang="en-US">This member stands for attend ambiental.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AttendAmbientalsMember" xlink:to="sbs_AttendAmbientalsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AttendAmbientalsMember_doc" xml:lang="en-US">The member stands for attend ambientals.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AuthorizedCapital" xlink:to="sbs_AuthorizedCapital_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AuthorizedCapital_doc" xml:lang="en-US">The amount represents information related to authorized capital.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AverageGrossPayroll" xlink:to="sbs_AverageGrossPayroll_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AverageGrossPayroll_doc" xml:lang="en-US">The amount represents information related to average gross payroll.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AverageYieldOfCashEquivalents" xlink:to="sbs_AverageYieldOfCashEquivalents_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AverageYieldOfCashEquivalents_doc" xml:lang="en-US">It represents the average yield of cash equivalents.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AverageYieldOfFinancialInstrument" xlink:to="sbs_AverageYieldOfFinancialInstrument_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AverageYieldOfFinancialInstrument_doc" xml:lang="en-US">Percentage of average yield of financial instrument.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BID1983ABMember" xlink:to="sbs_BID1983ABMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BID1983ABMember_doc" xml:lang="en-US">This member stands for bid1983 ab.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BID2202ContractMember" xlink:to="sbs_BID2202ContractMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BID2202ContractMember_doc" xml:lang="en-US">This member stands for bid 2202 contract.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BID2202Member" xlink:to="sbs_BID2202Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BID2202Member_doc" xml:lang="en-US">This member stands for bid 2202.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BIDINVESTMember" xlink:to="sbs_BIDINVESTMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BIDINVESTMember_doc" xml:lang="en-US">This member stands for bid invest.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BIDMember" xlink:to="sbs_BIDMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BIDMember_doc" xml:lang="en-US">This member stands for bid.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BIDTrancheLongTermMember" xlink:to="sbs_BIDTrancheLongTermMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BIDTrancheLongTermMember_doc" xml:lang="en-US">This member stands for bid tranche long term.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BIDTrancheMediumTermMember" xlink:to="sbs_BIDTrancheMediumTermMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BIDTrancheMediumTermMember_doc" xml:lang="en-US">This member stands for bid tranche medium term.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BIRDMember" xlink:to="sbs_BIRDMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BIRDMember_doc" xml:lang="en-US">This member stands for bird.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BNDESMember" xlink:to="sbs_BNDESMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BNDESMember_doc" xml:lang="en-US">This member stands for bndes.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BadDebtExpense" xlink:to="sbs_BadDebtExpense_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BadDebtExpense_doc" xml:lang="en-US">The amount represents information related to bad debt expense.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BadDebtExpenseNetMember" xlink:to="sbs_BadDebtExpenseNetMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BadDebtExpenseNetMember_doc" xml:lang="en-US">The member stands for bad debt expense.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BalanceIntangibleAndContractAsset" xlink:to="sbs_BalanceIntangibleAndContractAsset_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BalanceIntangibleAndContractAsset_doc" xml:lang="en-US">The amount represents information related to balance intangible and contract asset.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BalanceRelatedToFirstAmendmentWithEMAE" xlink:to="sbs_BalanceRelatedToFirstAmendmentWithEMAE_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BalanceRelatedToFirstAmendmentWithEMAE_doc" xml:lang="en-US">The amount represents information related to balance related to first amendment with EMAE.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BancoBTGPactualSAMember" xlink:to="sbs_BancoBTGPactualSAMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BancoBTGPactualSAMember_doc" xml:lang="en-US">The member stands for banco BTG pactual s.a.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BancoBTGPactualSMember" xlink:to="sbs_BancoBTGPactualSMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BancoBTGPactualSMember_doc" xml:lang="en-US">This member stands for banco btg pactuals.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BancoBVMember" xlink:to="sbs_BancoBVMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BancoBVMember_doc" xml:lang="en-US">This member stands for banco bv.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BancoBradescoMember" xlink:to="sbs_BancoBradescoMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BancoBradescoMember_doc" xml:lang="en-US">This member stands for banco bradesco.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BancoBradescoSAMember" xlink:to="sbs_BancoBradescoSAMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BancoBradescoSAMember_doc" xml:lang="en-US">The member stands for banco bradesco s.a.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BancoDeBrasilMember" xlink:to="sbs_BancoDeBrasilMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BancoDeBrasilMember_doc" xml:lang="en-US">This member stands for banco de brasil.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BancoItauSAMember" xlink:to="sbs_BancoItauSAMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BancoItauSAMember_doc" xml:lang="en-US">The member stands for banco Itau sa.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BancoSantanderBrasilMember" xlink:to="sbs_BancoSantanderBrasilMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BancoSantanderBrasilMember_doc" xml:lang="en-US">This member stands for banco santander brasil.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BancodobrasilsaOneMember" xlink:to="sbs_BancodobrasilsaOneMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BancodobrasilsaOneMember_doc" xml:lang="en-US">The member stands for bancodobrasilsa.</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BankOfNewYorkADRsDepartmentMember" xlink:label="sbs_BankOfNewYorkADRsDepartmentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BankOfNewYorkADRsDepartmentMember" xlink:to="sbs_BankOfNewYorkADRsDepartmentMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BankOfNewYorkADRsDepartmentMember_doc" xml:lang="en-US">The member stands for bank of new york ARDs department.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BeneficiariesRetireesAndSurvivors" xlink:to="sbs_BeneficiariesRetireesAndSurvivors_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BeneficiariesRetireesAndSurvivors_doc" xml:lang="en-US">The amount represents information related to beneficiaries retirees and survivors.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingAndFinancing" xlink:to="sbs_BorrowingAndFinancing_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BorrowingAndFinancing_doc" xml:lang="en-US">The amount of outstanding funds that the entity is obligated to repay.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingAndFinancings" xlink:to="sbs_BorrowingAndFinancings_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BorrowingAndFinancings_doc" xml:lang="en-US">The amount represents information related to borrowing and financings.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingCostsMember" xlink:to="sbs_BorrowingCostsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BorrowingCostsMember_doc" xml:lang="en-US">The member stands for borowing cost.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingFunding" xlink:to="sbs_BorrowingFunding_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BorrowingFunding_doc" xml:lang="en-US">The amount represents information related to borrowing funding.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingFundingCosts" xlink:to="sbs_BorrowingFundingCosts_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BorrowingFundingCosts_doc" xml:lang="en-US">The amount represents information related to borrowing funding costs.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingsAndFinancing" xlink:to="sbs_BorrowingsAndFinancing_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BorrowingsAndFinancing_doc" xml:lang="en-US">The amount represents information related to borrowings and financing.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingsAndFinancingCreditLimited" xlink:to="sbs_BorrowingsAndFinancingCreditLimited_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BorrowingsAndFinancingCreditLimited_doc" xml:lang="en-US">The amount of borrowing and financing credit.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingsExchangeRateChanges" xlink:to="sbs_BorrowingsExchangeRateChanges_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BorrowingsExchangeRateChanges_doc" xml:lang="en-US">The amount of borrowing exchange rate changes.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingsGuarantees" xlink:to="sbs_BorrowingsGuarantees_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BorrowingsGuarantees_doc" xml:lang="en-US">The amount of borrowing guarantee.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingsInflationAdjustment" xlink:to="sbs_BorrowingsInflationAdjustment_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BorrowingsInflationAdjustment_doc" xml:lang="en-US">The amount of borrowing inflation adjustments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingsInterestAndChargesMember" xlink:to="sbs_BorrowingsInterestAndChargesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BorrowingsInterestAndChargesMember_doc" xml:lang="en-US">The member stands for borrowing inteerst and charges.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingsPaymentNet" xlink:to="sbs_BorrowingsPaymentNet_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BorrowingsPaymentNet_doc" xml:lang="en-US">The amount of borrowing patmeny net.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingsPaymentThereafter" xlink:to="sbs_BorrowingsPaymentThereafter_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BorrowingsPaymentThereafter_doc" xml:lang="en-US">The amount of borrowing payment.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingsPaymentYearFive" xlink:to="sbs_BorrowingsPaymentYearFive_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BorrowingsPaymentYearFive_doc" xml:lang="en-US">This member stands for borrowing payments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingsPaymentYearFour" xlink:to="sbs_BorrowingsPaymentYearFour_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BorrowingsPaymentYearFour_doc" xml:lang="en-US">The amount of borrowing payment.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingsPaymentYearOne" xlink:to="sbs_BorrowingsPaymentYearOne_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BorrowingsPaymentYearOne_doc" xml:lang="en-US">The amount of borrowing payment.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingsPaymentYearSix" xlink:to="sbs_BorrowingsPaymentYearSix_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BorrowingsPaymentYearSix_doc" xml:lang="en-US">The amount of borrowings payment year six.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingsPaymentYearThree" xlink:to="sbs_BorrowingsPaymentYearThree_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BorrowingsPaymentYearThree_doc" xml:lang="en-US">The amount of borrowing payment.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingsPaymentYearTwo" xlink:to="sbs_BorrowingsPaymentYearTwo_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BorrowingsPaymentYearTwo_doc" xml:lang="en-US">The amount of borrowing payment.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized" xlink:to="sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized_doc" xml:lang="en-US">The amount represents information related to borrowings provision for interest rates and fees capitalized.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BrazilianDevelopmentBankBNDES2014Member" xlink:to="sbs_BrazilianDevelopmentBankBNDES2014Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BrazilianDevelopmentBankBNDES2014Member_doc" xml:lang="en-US">This member stands for brazilian development bank bndes 2014.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BrazilianDevelopmentBankBNDES2015Member" xlink:to="sbs_BrazilianDevelopmentBankBNDES2015Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BrazilianDevelopmentBankBNDES2015Member_doc" xml:lang="en-US">This member stands for brazilian development bank bndes 201.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BrazilianDevelopmentBankBNDESONDALIMPAMember" xlink:to="sbs_BrazilianDevelopmentBankBNDESONDALIMPAMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BrazilianDevelopmentBankBNDESONDALIMPAMember_doc" xml:lang="en-US">This member stands for brazilian development bank bndesondalimpa.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BrazilianDevelopmentBankBNDESPACII9751Member" xlink:to="sbs_BrazilianDevelopmentBankBNDESPACII9751Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BrazilianDevelopmentBankBNDESPACII9751Member_doc" xml:lang="en-US">This member stands for brazilian development bank bndespacii 9751.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BrazilianDevelopmentBankBNDESPACII9752Member" xlink:to="sbs_BrazilianDevelopmentBankBNDESPACII9752Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BrazilianDevelopmentBankBNDESPACII9752Member_doc" xml:lang="en-US">This member stands for brazilian development bank bndespacii 9752.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BrazilianDevelopmentBankBNDESPACMember" xlink:to="sbs_BrazilianDevelopmentBankBNDESPACMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BrazilianDevelopmentBankBNDESPACMember_doc" xml:lang="en-US">This member stands for brazilian development bank bndespac.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BrazilianDevelopmentBankBNDESTIETEIIIMember" xlink:to="sbs_BrazilianDevelopmentBankBNDESTIETEIIIMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BrazilianDevelopmentBankBNDESTIETEIIIMember_doc" xml:lang="en-US">This member stands for brazilian development bank bndestieteiii.</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_BrazilianDevelopmentBankMember" xlink:label="sbs_BrazilianDevelopmentBankMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BrazilianDevelopmentBankMember" xlink:to="sbs_BrazilianDevelopmentBankMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BrazilianDevelopmentBankMember_doc" xml:lang="en-US">This member stands for brazilian development bank.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BrazilianDevelopmentsBankBNDESMember" xlink:to="sbs_BrazilianDevelopmentsBankBNDESMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BrazilianDevelopmentsBankBNDESMember_doc" xml:lang="en-US">The member stands for brazillian develoment bank.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BrazilianFederalSavingsBankEscrowDepositesMember" xlink:to="sbs_BrazilianFederalSavingsBankEscrowDepositesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BrazilianFederalSavingsBankEscrowDepositesMember_doc" xml:lang="en-US">This member stands for brazilian federal savings bank escrow deposites.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BrazilianFederalSavingsBankMember" xlink:to="sbs_BrazilianFederalSavingsBankMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_BrazilianFederalSavingsBankMember_doc" xml:lang="en-US">This member stands for brazilian federal savings bank.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_COFINSAndPasepMember" xlink:to="sbs_COFINSAndPasepMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_COFINSAndPasepMember_doc" xml:lang="en-US">This member stands for cofins and pasep.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CaixaEconomicaFederalMember" xlink:to="sbs_CaixaEconomicaFederalMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_CaixaEconomicaFederalMember_doc" xml:lang="en-US">This member stands for caixa economica federal.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CapitalIncrease" xlink:to="sbs_CapitalIncrease_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_CapitalIncrease_doc" xml:lang="en-US">The amount represents information related to capital increase.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CapitalIncrease2" xlink:to="sbs_CapitalIncrease2_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_CapitalIncrease2_doc" xml:lang="en-US">The amount represents information related to capital increase.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CapitalizationBorrowingCostsMember" xlink:to="sbs_CapitalizationBorrowingCostsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_CapitalizationBorrowingCostsMember_doc" xml:lang="en-US">The member stands for capitalized borrowing costs.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CashInflowOutflowRightofuseAssets" xlink:to="sbs_CashInflowOutflowRightofuseAssets_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_CashInflowOutflowRightofuseAssets_doc" xml:lang="en-US">The amount represents information related to cash inflow out flow right of use assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CertificadoDeDepositoInterbancarioMember" xlink:to="sbs_CertificadoDeDepositoInterbancarioMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_CertificadoDeDepositoInterbancarioMember_doc" xml:lang="en-US">This member stands for certificado de deposito interbancario.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CivilLiabilityDirectorsAndOfficersMember" xlink:to="sbs_CivilLiabilityDirectorsAndOfficersMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_CivilLiabilityDirectorsAndOfficersMember_doc" xml:lang="en-US">The member stands for cicil liability directors and officers.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CivilLiabilityWorkMember" xlink:to="sbs_CivilLiabilityWorkMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_CivilLiabilityWorkMember_doc" xml:lang="en-US">The member stands for civil liability work.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CivilLiabilitysOperationsMember" xlink:to="sbs_CivilLiabilitysOperationsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_CivilLiabilitysOperationsMember_doc" xml:lang="en-US">The member stands for civil liabilites operations.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ClosingForeignExchangeRateVariation" xlink:to="sbs_ClosingForeignExchangeRateVariation_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ClosingForeignExchangeRateVariation_doc" xml:lang="en-US">The amount represents information related to closing foreign exchange rate variation.</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_CompanhiaBrasileiraDeLiquidacaoECustodiaMember" xlink:label="sbs_CompanhiaBrasileiraDeLiquidacaoECustodiaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CompanhiaBrasileiraDeLiquidacaoECustodiaMember" xlink:to="sbs_CompanhiaBrasileiraDeLiquidacaoECustodiaMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_CompanhiaBrasileiraDeLiquidacaoECustodiaMember_doc" xml:lang="en-US">This member stands for companhia brasileira de liquidacao e custodia.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CompensationOfAssetsDueToResumptionOfWaterSupply" xlink:to="sbs_CompensationOfAssetsDueToResumptionOfWaterSupply_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_CompensationOfAssetsDueToResumptionOfWaterSupply_doc" xml:lang="en-US">The amount of compensation of assets due to resumption of water supply.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ComposeDebtBalance" xlink:to="sbs_ComposeDebtBalance_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ComposeDebtBalance_doc" xml:lang="en-US">Information about the compose the debt balance.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ConnectToNetworkProgram.ReceivableFromRelatedParties" xlink:to="sbs_ConnectToNetworkProgram.ReceivableFromRelatedParties_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ConnectToNetworkProgram.ReceivableFromRelatedParties_doc" xml:lang="en-US">The amount represents information related to connect to network program receivable from related parties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ConnectToNetworkProgramExpenditureConcentration" xlink:to="sbs_ConnectToNetworkProgramExpenditureConcentration_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ConnectToNetworkProgramExpenditureConcentration_doc" xml:lang="en-US">The amount represents information related to connect to network program expenditure concentration.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ConsentDecree" xlink:to="sbs_ConsentDecree_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ConsentDecree_doc" xml:lang="en-US">The amount represents information related to consent decree.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ConstructionCostsMember" xlink:to="sbs_ConstructionCostsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ConstructionCostsMember_doc" xml:lang="en-US">The member stands for constructions.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ConstructionMarginMember" xlink:to="sbs_ConstructionMarginMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ConstructionMarginMember_doc" xml:lang="en-US">The member stands for contruction margin.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ContractAssetTransfers" xlink:to="sbs_ContractAssetTransfers_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ContractAssetTransfers_doc" xml:lang="en-US">The amount represents information related to contract asset transfers.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ContractAssetTransfersOfWorksToIntangibleAssets" xlink:to="sbs_ContractAssetTransfersOfWorksToIntangibleAssets_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ContractAssetTransfersOfWorksToIntangibleAssets_doc" xml:lang="en-US">The amount represents information related to contract asset transfers of works to intangible assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ContractAssetWriteOffs" xlink:to="sbs_ContractAssetWriteOffs_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ContractAssetWriteOffs_doc" xml:lang="en-US">The amount represents information related to contract asset write offs.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ContractCommitments" xlink:to="sbs_ContractCommitments_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ContractCommitments_doc" xml:lang="en-US">The amount represents information related to contract commitments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ContractLiabilitiesExpenses" xlink:to="sbs_ContractLiabilitiesExpenses_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ContractLiabilitiesExpenses_doc" xml:lang="en-US">The amount represents information related to contract liabilities expenses.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ContractLiabilitiesInvestments" xlink:to="sbs_ContractLiabilitiesInvestments_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ContractLiabilitiesInvestments_doc" xml:lang="en-US">The amount represents information related to contract liabilities investments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ContractRenewalOfConcessionsArrengements" xlink:to="sbs_ContractRenewalOfConcessionsArrengements_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ContractRenewalOfConcessionsArrengements_doc" xml:lang="en-US">The amount represents information related to contract renewal of concessions arrengements.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ContractorsPayable" xlink:to="sbs_ContractorsPayable_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ContractorsPayable_doc" xml:lang="en-US">The amount represents information related to contractors payable.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ContribuicaoParaOFinanciamentodaSeguridadeSocialMember" xlink:to="sbs_ContribuicaoParaOFinanciamentodaSeguridadeSocialMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ContribuicaoParaOFinanciamentodaSeguridadeSocialMember_doc" xml:lang="en-US">This member stands for contribuicao para o financiamentoda seguridade social.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CostsMember" xlink:to="sbs_CostsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_CostsMember_doc" xml:lang="en-US">The member stands for cost.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CostsSellingAndAdministrativeExpenses" xlink:to="sbs_CostsSellingAndAdministrativeExpenses_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_CostsSellingAndAdministrativeExpenses_doc" xml:lang="en-US">The amount represents information related to costs selling and administrative expenses.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CotiaMember" xlink:to="sbs_CotiaMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_CotiaMember_doc" xml:lang="en-US">The member stands for cotia member.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CreditLossesMember" xlink:to="sbs_CreditLossesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_CreditLossesMember_doc" xml:lang="en-US">The member stands for credit losses.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CurrentAccountsAndInvestmentFunds" xlink:to="sbs_CurrentAccountsAndInvestmentFunds_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_CurrentAccountsAndInvestmentFunds_doc" xml:lang="en-US">The amount of current accounts and investment funds.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CurrentProvisionMember" xlink:to="sbs_CurrentProvisionMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_CurrentProvisionMember_doc" xml:lang="en-US">The member stands for current provisions.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CurrentServiceCostEmployeeBenefits" xlink:to="sbs_CurrentServiceCostEmployeeBenefits_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_CurrentServiceCostEmployeeBenefits_doc" xml:lang="en-US">The increase (decrease) in the net defined benefit liability (asset) resulting from employee service in the current period. [Refer: Net defined benefit liability (asset)]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CurrentTradeReceivablesGross" xlink:to="sbs_CurrentTradeReceivablesGross_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_CurrentTradeReceivablesGross_doc" xml:lang="en-US">The amount represents information related to current trade receivables gross.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CustomerClaimMember" xlink:to="sbs_CustomerClaimMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_CustomerClaimMember_doc" xml:lang="en-US">The member stands for custom claim.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DebenturesMember" xlink:to="sbs_DebenturesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_DebenturesMember_doc" xml:lang="en-US">This member stands for debentures.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DebtNet" xlink:to="sbs_DebtNet_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_DebtNet_doc" xml:lang="en-US">The amount represents debt net.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DeclaredDividendPayables" xlink:to="sbs_DeclaredDividendPayables_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_DeclaredDividendPayables_doc" xml:lang="en-US">The amount represents information related to declared dividend payables.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DecreaseOfOnePercentMember" xlink:to="sbs_DecreaseOfOnePercentMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_DecreaseOfOnePercentMember_doc" xml:lang="en-US">The member stands for decrease of one percent</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DecreaseOfOneYearMember" xlink:to="sbs_DecreaseOfOneYearMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_DecreaseOfOneYearMember_doc" xml:lang="en-US">The member stands for decrease of one year.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DeferredCOFINSAndPASEP" xlink:to="sbs_DeferredCOFINSAndPASEP_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_DeferredCOFINSAndPASEP_doc" xml:lang="en-US">The amount represents information related to deferred COFINS snd PASEP.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DeferredIncomeTaxAndSocialContribution" xlink:to="sbs_DeferredIncomeTaxAndSocialContribution_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_DeferredIncomeTaxAndSocialContribution_doc" xml:lang="en-US">The amount of deferred income tax and social contribution.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DeferredIncomeTaxAndSocialContributionPlan" xlink:to="sbs_DeferredIncomeTaxAndSocialContributionPlan_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_DeferredIncomeTaxAndSocialContributionPlan_doc" xml:lang="en-US">The amount of deferred tax assets net of deferred tax liabilities, when the absolute amount of deferred tax assets is greater than the absolute amount of deferred tax liabilities. [Refer: Deferred tax assets; Deferred tax liabilities]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DeferredTaxAssetChanges" xlink:to="sbs_DeferredTaxAssetChanges_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_DeferredTaxAssetChanges_doc" xml:lang="en-US">The amount of deferred tax assets changes.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DeferredTaxAssetsNetChanges" xlink:to="sbs_DeferredTaxAssetsNetChanges_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_DeferredTaxAssetsNetChanges_doc" xml:lang="en-US">The amount of defered tax assets net changes.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DeferredTaxLiabilitiesChanges" xlink:to="sbs_DeferredTaxLiabilitiesChanges_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_DeferredTaxLiabilitiesChanges_doc" xml:lang="en-US">The amount of deferred tax liabilites changes.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DeferredTaxesCorrespondingEntryToValuationAdjustmentsToEquity" xlink:to="sbs_DeferredTaxesCorrespondingEntryToValuationAdjustmentsToEquity_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_DeferredTaxesCorrespondingEntryToValuationAdjustmentsToEquity_doc" xml:lang="en-US">The amount of deferred taxes xorreposnding entry to valuation adjustment. to equity.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DeferredTaxesOtherMember" xlink:to="sbs_DeferredTaxesOtherMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_DeferredTaxesOtherMember_doc" xml:lang="en-US">The member stands for deferred tax other than.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DefinedPensionPlanExpenseCapitalizedInAssets" xlink:to="sbs_DefinedPensionPlanExpenseCapitalizedInAssets_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_DefinedPensionPlanExpenseCapitalizedInAssets_doc" xml:lang="en-US">The amount represents information related to defined pension plan expense capitalized in assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DefinedPensionPlanExpenseRecordedInAdministrativeExpense" xlink:to="sbs_DefinedPensionPlanExpenseRecordedInAdministrativeExpense_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_DefinedPensionPlanExpenseRecordedInAdministrativeExpense_doc" xml:lang="en-US">The amount represents information related to defined pension plan expense recorded in administrative expense.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DefinedPensionPlanExpenseRecordedInOperatingCosts" xlink:to="sbs_DefinedPensionPlanExpenseRecordedInOperatingCosts_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_DefinedPensionPlanExpenseRecordedInOperatingCosts_doc" xml:lang="en-US">The amount represents information related to defined pension plan expense recorded in operating costs.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DefinedPensionPlanExpenseRecordedInSellingExpense" xlink:to="sbs_DefinedPensionPlanExpenseRecordedInSellingExpense_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_DefinedPensionPlanExpenseRecordedInSellingExpense_doc" xml:lang="en-US">The amount represents information related to defined pension plan expense recorded in selling expense.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DepreciationAndAmortizationMember" xlink:to="sbs_DepreciationAndAmortizationMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_DepreciationAndAmortizationMember_doc" xml:lang="en-US">The member stands for depriciation.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DescriptionOfAccountingPolicyForOtherCurrentAndNoncurrentAssetsAndLiabilitiesExplanatory" xlink:to="sbs_DescriptionOfAccountingPolicyForOtherCurrentAndNoncurrentAssetsAndLiabilitiesExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_DescriptionOfAccountingPolicyForOtherCurrentAndNoncurrentAssetsAndLiabilitiesExplanatory_doc" xml:lang="en-US">The disclosure represents information related to description of accounting policy for other current and noncurrent assets and liabilities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DescriptionOfAccountingPolicyForPensionObligationsExplanatory" xlink:to="sbs_DescriptionOfAccountingPolicyForPensionObligationsExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_DescriptionOfAccountingPolicyForPensionObligationsExplanatory_doc" xml:lang="en-US">This disclosure represents information related to description of accounting policy for pension obligations.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DescriptionOfAccountingPolicyForPresentValueAdjustmentExplanatory" xlink:to="sbs_DescriptionOfAccountingPolicyForPresentValueAdjustmentExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_DescriptionOfAccountingPolicyForPresentValueAdjustmentExplanatory_doc" xml:lang="en-US">The disclosure represents information related to description of accounting policy for present value adjustment.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DescriptionOfAccruedIncomeTax" xlink:to="sbs_DescriptionOfAccruedIncomeTax_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_DescriptionOfAccruedIncomeTax_doc" xml:lang="en-US">It represent the accrued income tax.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DescriptionOfAdverseEffectsDueToCovid19" xlink:to="sbs_DescriptionOfAdverseEffectsDueToCovid19_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_DescriptionOfAdverseEffectsDueToCovid19_doc" xml:lang="en-US">Information pertaining to adverse effects due to covid 19.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DescriptionOfAgreementTerm" xlink:to="sbs_DescriptionOfAgreementTerm_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_DescriptionOfAgreementTerm_doc" xml:lang="en-US">Description of agreement term.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DescriptionOfBudgetAdjustment" xlink:to="sbs_DescriptionOfBudgetAdjustment_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_DescriptionOfBudgetAdjustment_doc" xml:lang="en-US">Description of budget adjustment.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DescriptionOfIncreseInRevenueFromResidentialCustomers" xlink:to="sbs_DescriptionOfIncreseInRevenueFromResidentialCustomers_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_DescriptionOfIncreseInRevenueFromResidentialCustomers_doc" xml:lang="en-US">Description of increse in revenue from residential customers.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DescriptionOfLegalReserve" xlink:to="sbs_DescriptionOfLegalReserve_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_DescriptionOfLegalReserve_doc" xml:lang="en-US">Information pertaining to legal reserve.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DeutscheBankMember" xlink:to="sbs_DeutscheBankMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_DeutscheBankMember_doc" xml:lang="en-US">This member stands for deutsche bank.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DisclosureOfInvestmentsLineItems" xlink:to="sbs_DisclosureOfInvestmentsLineItems_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_DisclosureOfInvestmentsLineItems_doc" xml:lang="en-US">Its represents information related to disclosure of investments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DisclosureOfInvestmentsTable" xlink:to="sbs_DisclosureOfInvestmentsTable_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_DisclosureOfInvestmentsTable_doc" xml:lang="en-US">Its represents information related to disclosure of investments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DisclosureOfKnowledgeRetentionProgramExplanatory" xlink:to="sbs_DisclosureOfKnowledgeRetentionProgramExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_DisclosureOfKnowledgeRetentionProgramExplanatory_doc" xml:lang="en-US">The disclosure of the knowledge retention program.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DisclosureOfOperationsExplanatory" xlink:to="sbs_DisclosureOfOperationsExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_DisclosureOfOperationsExplanatory_doc" xml:lang="en-US">The disclosure of the operations.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DisclosureOfSupplementalCashFlowInformationExplanatory" xlink:to="sbs_DisclosureOfSupplementalCashFlowInformationExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_DisclosureOfSupplementalCashFlowInformationExplanatory_doc" xml:lang="en-US">This disclosure represents information related to disclosure of supplemental cash flow information.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DiscountRateMember" xlink:to="sbs_DiscountRateMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_DiscountRateMember_doc" xml:lang="en-US">The member stands for discount rate.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DiscountRateOnIntangibleAsset" xlink:to="sbs_DiscountRateOnIntangibleAsset_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_DiscountRateOnIntangibleAsset_doc" xml:lang="en-US">Discount rate on intangible asset.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DisputedAmountsReceivable" xlink:to="sbs_DisputedAmountsReceivable_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_DisputedAmountsReceivable_doc" xml:lang="en-US">The amount represents information related to disputedamounts receivable.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DividendPerShareAndPerADS" xlink:to="sbs_DividendPerShareAndPerADS_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_DividendPerShareAndPerADS_doc" xml:lang="en-US">It is refers to the Interest on capital</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DividendsDistributedChangeInEquity" xlink:to="sbs_DividendsDistributedChangeInEquity_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_DividendsDistributedChangeInEquity_doc" xml:lang="en-US">The amount represents information related to dividends distributed change in equity</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DividendsWitheldIncomeTax" xlink:to="sbs_DividendsWitheldIncomeTax_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_DividendsWitheldIncomeTax_doc" xml:lang="en-US">The amount represents information related to dividends witheld income tax.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DividendsWithholdingIncomeTaxRecognizedInCurrentLiabilities" xlink:to="sbs_DividendsWithholdingIncomeTaxRecognizedInCurrentLiabilities_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_DividendsWithholdingIncomeTaxRecognizedInCurrentLiabilities_doc" xml:lang="en-US">The amount represents information related to dividends withholding income tax recognized in current liabilities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DomesticAndInternationalTransportationaMember" xlink:to="sbs_DomesticAndInternationalTransportationaMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_DomesticAndInternationalTransportationaMember_doc" xml:lang="en-US">The member stands for domestic and international transsportations</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DonationsMember" xlink:to="sbs_DonationsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_DonationsMember_doc" xml:lang="en-US">The member stands for donations.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EBITDAPaidFinancialExpensesMember" xlink:to="sbs_EBITDAPaidFinancialExpensesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_EBITDAPaidFinancialExpensesMember_doc" xml:lang="en-US">The member stands for EBITA paid financial expense.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EdificacoesMember" xlink:to="sbs_EdificacoesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_EdificacoesMember_doc" xml:lang="en-US">The member stands for ediifcacoes.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EffectOfExchangeRateChangesOnBorrowings" xlink:to="sbs_EffectOfExchangeRateChangesOnBorrowings_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_EffectOfExchangeRateChangesOnBorrowings_doc" xml:lang="en-US">The amount represents information related to effect of exchange rarte changes on borrowings.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EffectOfNewAccountingStandardOnProfitLoss" xlink:to="sbs_EffectOfNewAccountingStandardOnProfitLoss_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_EffectOfNewAccountingStandardOnProfitLoss_doc" xml:lang="en-US">The amount represents information related to effect of new accounting standard on profit loss.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EffectsOnProfitForTheYearBeforeTaxes" xlink:to="sbs_EffectsOnProfitForTheYearBeforeTaxes_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_EffectsOnProfitForTheYearBeforeTaxes_doc" xml:lang="en-US">The amount represents effects on profit for the year before taxes.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EighteenthIssueDebenturesMember" xlink:to="sbs_EighteenthIssueDebenturesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_EighteenthIssueDebenturesMember_doc" xml:lang="en-US">This member stands for eighteenth issue debentures.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ElectricityOneMember" xlink:to="sbs_ElectricityOneMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ElectricityOneMember_doc" xml:lang="en-US">The member stands for electricity.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EngineeringRiskMember" xlink:to="sbs_EngineeringRiskMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_EngineeringRiskMember_doc" xml:lang="en-US">The member stands for engineering risk.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EnvironmentalClaimMember" xlink:to="sbs_EnvironmentalClaimMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_EnvironmentalClaimMember_doc" xml:lang="en-US">The member stands for environment claim.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EnvironmentalIndemnifications" xlink:to="sbs_EnvironmentalIndemnifications_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_EnvironmentalIndemnifications_doc" xml:lang="en-US">The amount represents information related to Consent decree - environmental.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EquipamentosDeTransporteMember" xlink:to="sbs_EquipamentosDeTransporteMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_EquipamentosDeTransporteMember_doc" xml:lang="en-US">The member stands for equipamentos de tranporte.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EquipamentosMember" xlink:to="sbs_EquipamentosMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_EquipamentosMember_doc" xml:lang="en-US">The member stands for equipamentos.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EquityInEarningsOfSubsidiariesChangeInEquity" xlink:to="sbs_EquityInEarningsOfSubsidiariesChangeInEquity_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_EquityInEarningsOfSubsidiariesChangeInEquity_doc" xml:lang="en-US">The amount represents information related to equity in earnings of subsidiaries change in equity.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EquityInResultsOfInvestmentsInAffiliates" xlink:to="sbs_EquityInResultsOfInvestmentsInAffiliates_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_EquityInResultsOfInvestmentsInAffiliates_doc" xml:lang="en-US">The increase (decrease) in the entity's equity resulting from the change in the equity of subsidiaries.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EquityInResultsOfInvestmentsInAffiliaties" xlink:to="sbs_EquityInResultsOfInvestmentsInAffiliaties_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_EquityInResultsOfInvestmentsInAffiliaties_doc" xml:lang="en-US">The amount represents information related to equity in results of investments in affiliaties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EscrowDepositMember" xlink:to="sbs_EscrowDepositMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_EscrowDepositMember_doc" xml:lang="en-US">The member stands for excrow deposit.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EstimateNetImpactOnOperatingRevenue" xlink:to="sbs_EstimateNetImpactOnOperatingRevenue_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_EstimateNetImpactOnOperatingRevenue_doc" xml:lang="en-US">The amount of estimate net impact on operating revenue.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EstimateOfContributionExpectedToBePaidToPlan" xlink:to="sbs_EstimateOfContributionExpectedToBePaidToPlan_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_EstimateOfContributionExpectedToBePaidToPlan_doc" xml:lang="en-US">The amount represents information related to estimate of contribution expected to be paid to plan.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EstimateOfContributionsExpectedToBePaidToPlanByCompany" xlink:to="sbs_EstimateOfContributionsExpectedToBePaidToPlanByCompany_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_EstimateOfContributionsExpectedToBePaidToPlanByCompany_doc" xml:lang="en-US">The amount represents information related to estimate of contributions expected to be paid to plan by company.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EstimatedMonetaryRestatement" xlink:to="sbs_EstimatedMonetaryRestatement_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_EstimatedMonetaryRestatement_doc" xml:lang="en-US">The amount represents information related to estimated monetary restatement.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EurobondsMember" xlink:to="sbs_EurobondsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_EurobondsMember_doc" xml:lang="en-US">This member stands for eurobonds.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EventAfterTheReportingPeriodOneMember" xlink:to="sbs_EventAfterTheReportingPeriodOneMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_EventAfterTheReportingPeriodOneMember_doc" xml:lang="en-US">The member stands for event after reporting period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ExchangeAmount" xlink:to="sbs_ExchangeAmount_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ExchangeAmount_doc" xml:lang="en-US">The amount of exchange.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ExchangeGainsMember" xlink:to="sbs_ExchangeGainsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ExchangeGainsMember_doc" xml:lang="en-US">This member stands for exchange gains.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ExchangeOfForeignCurrency" xlink:to="sbs_ExchangeOfForeignCurrency_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ExchangeOfForeignCurrency_doc" xml:lang="en-US">It represents the exchange of foreign currency.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ExchangeRateChangesBorrowingFinancingMember" xlink:to="sbs_ExchangeRateChangesBorrowingFinancingMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ExchangeRateChangesBorrowingFinancingMember_doc" xml:lang="en-US">This member stands for exchange rate changes borrowing financing.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransactionStateEntitiesRelatedParties" xlink:to="sbs_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransactionStateEntitiesRelatedParties_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransactionStateEntitiesRelatedParties_doc" xml:lang="en-US">The amount represents information related to expense recognised during period for bad and doubtful debts for related party transaction state entities related parties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForTransactionWithPrivateSector" xlink:to="sbs_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForTransactionWithPrivateSector_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForTransactionWithPrivateSector_doc" xml:lang="en-US">The amount represents information related to expense recognised during period for bad and doubtful debts for transaction with private sector.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForTransactionWithWholesaleCustomers" xlink:to="sbs_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForTransactionWithWholesaleCustomers_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForTransactionWithWholesaleCustomers_doc" xml:lang="en-US">The amount represents information related to expense recognised during period for bad and doubtful debts for transaction with wholesale customers.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ExpensesByNatureAxis" xlink:to="sbs_ExpensesByNatureAxis_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ExpensesByNatureAxis_doc" xml:lang="en-US">Its represents information related to expenses by nature.</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ExpensesByNatureDomain" xlink:label="sbs_ExpensesByNatureDomain" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ExpensesByNatureDomain" xlink:to="sbs_ExpensesByNatureDomain_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ExpensesByNatureDomain_doc" xml:lang="en-US">Its represents information related to expenses by nature.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ExpensesCapitalizedInAssets" xlink:to="sbs_ExpensesCapitalizedInAssets_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ExpensesCapitalizedInAssets_doc" xml:lang="en-US">The amount of expenses capitalized in assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ExpensesRelatedToPersonnelAssignedBySabespToOtherStateGovernmentEntities" xlink:to="sbs_ExpensesRelatedToPersonnelAssignedBySabespToOtherStateGovernmentEntities_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ExpensesRelatedToPersonnelAssignedBySabespToOtherStateGovernmentEntities_doc" xml:lang="en-US">The amount represents information related to expenses related to personnel assigned by sabesp to other state government entities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ExpensesRelatedToPersonnelByOtherEntitiesToSabesp" xlink:to="sbs_ExpensesRelatedToPersonnelByOtherEntitiesToSabesp_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ExpensesRelatedToPersonnelByOtherEntitiesToSabesp_doc" xml:lang="en-US">The amount represents information related to expenses related to personnel by other entities to sabesp.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ExpensesToBeRecognizedByEmployer" xlink:to="sbs_ExpensesToBeRecognizedByEmployer_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ExpensesToBeRecognizedByEmployer_doc" xml:lang="en-US">The amount represents information related to expenses to be recognized by employer.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ExpensesWithEstimatedLosses" xlink:to="sbs_ExpensesWithEstimatedLosses_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ExpensesWithEstimatedLosses_doc" xml:lang="en-US">The amount of expenses with estimated losses.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ExpropriationCosts" xlink:to="sbs_ExpropriationCosts_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ExpropriationCosts_doc" xml:lang="en-US">The amount represents information related to expropriation costs.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FairValuesMember" xlink:to="sbs_FairValuesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_FairValuesMember_doc" xml:lang="en-US">The member stands for fair value.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FederalMember" xlink:to="sbs_FederalMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_FederalMember_doc" xml:lang="en-US">This member stands for federal.</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_FifteenthIssueDebenturesMember" xlink:label="sbs_FifteenthIssueDebenturesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FifteenthIssueDebenturesMember" xlink:to="sbs_FifteenthIssueDebenturesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_FifteenthIssueDebenturesMember_doc" xml:lang="en-US">This member stands for fifteenth issue debentures.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinalAmortizationOfEurobonds" xlink:to="sbs_FinalAmortizationOfEurobonds_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_FinalAmortizationOfEurobonds_doc" xml:lang="en-US">The amount of final amortization of euro bonds.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinanceChargesFromCustomers" xlink:to="sbs_FinanceChargesFromCustomers_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_FinanceChargesFromCustomers_doc" xml:lang="en-US">The amount represents information related to finance charges from customers.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinanceIncomeExpenseNet" xlink:to="sbs_FinanceIncomeExpenseNet_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_FinanceIncomeExpenseNet_doc" xml:lang="en-US">The amount represents information related to finance income expense net.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinancialIncomeExpenseAxis" xlink:to="sbs_FinancialIncomeExpenseAxis_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_FinancialIncomeExpenseAxis_doc" xml:lang="en-US">The amount represents information related to financial income expense.</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_FinancialIncomeExpenseDomain" xlink:label="sbs_FinancialIncomeExpenseDomain" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinancialIncomeExpenseDomain" xlink:to="sbs_FinancialIncomeExpenseDomain_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_FinancialIncomeExpenseDomain_doc" xml:lang="en-US">The amount represents information related to financial income expense.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinancialIncomeExpensesNetBeforeExchangeRateChanges" xlink:to="sbs_FinancialIncomeExpensesNetBeforeExchangeRateChanges_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_FinancialIncomeExpensesNetBeforeExchangeRateChanges_doc" xml:lang="en-US">The amount represents information related to financial income expenses net before exchange at changes.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinancialInstrumentAssetsReceivablesFromRelatedParties" xlink:to="sbs_FinancialInstrumentAssetsReceivablesFromRelatedParties_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_FinancialInstrumentAssetsReceivablesFromRelatedParties_doc" xml:lang="en-US">The amount represents information related to financial instrument assets receivables from related parties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinancialInstrumentAssetsRelatedParties" xlink:to="sbs_FinancialInstrumentAssetsRelatedParties_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_FinancialInstrumentAssetsRelatedParties_doc" xml:lang="en-US">The amount represents information related to financial instrument assets related parties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinancialInterestIncomeMember" xlink:to="sbs_FinancialInterestIncomeMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_FinancialInterestIncomeMember_doc" xml:lang="en-US">This member stands for financial interest income.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinancialInvestments" xlink:to="sbs_FinancialInvestments_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_FinancialInvestments_doc" xml:lang="en-US">The amount represents information related to adjustments for financial investments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FitchMember" xlink:to="sbs_FitchMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_FitchMember_doc" xml:lang="en-US">This member stands for fitch.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ForeignCurrencyDenominatedBorrowings" xlink:to="sbs_ForeignCurrencyDenominatedBorrowings_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ForeignCurrencyDenominatedBorrowings_doc" xml:lang="en-US">The amount represents information related to foreign currency denominated borrowings.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ForeignCurrencyMember" xlink:to="sbs_ForeignCurrencyMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ForeignCurrencyMember_doc" xml:lang="en-US">The member stands for foreign currency.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ForeignlocalCurrencyTranslation" xlink:to="sbs_ForeignlocalCurrencyTranslation_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ForeignlocalCurrencyTranslation_doc" xml:lang="en-US">It represents the foreign local currency translation.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FourteenthIssueDebenturesMember" xlink:to="sbs_FourteenthIssueDebenturesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_FourteenthIssueDebenturesMember_doc" xml:lang="en-US">This member stands for fourteenth issue debentures.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FundsFromTariffsArisingFromServicesProvided" xlink:to="sbs_FundsFromTariffsArisingFromServicesProvided_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_FundsFromTariffsArisingFromServicesProvided_doc" xml:lang="en-US">The amount represents information related to funds from tariffs arising from services provided.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_G0PlanMember" xlink:to="sbs_G0PlanMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_G0PlanMember_doc" xml:lang="en-US">The member stands for G0 plan.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_G1PlanMember" xlink:to="sbs_G1PlanMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_G1PlanMember_doc" xml:lang="en-US">The member stands for G10 plan.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_GeneralAndSpecialCustomersMember" xlink:to="sbs_GeneralAndSpecialCustomersMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_GeneralAndSpecialCustomersMember_doc" xml:lang="en-US">This member stands for general and special customers.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_GeneralExpensesMember" xlink:to="sbs_GeneralExpensesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_GeneralExpensesMember_doc" xml:lang="en-US">The member stands for genral expense.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_GeneralSuppliesMember" xlink:to="sbs_GeneralSuppliesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_GeneralSuppliesMember_doc" xml:lang="en-US">The member stands for general supplies.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_GovernmentEntitiesMember" xlink:to="sbs_GovernmentEntitiesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_GovernmentEntitiesMember_doc" xml:lang="en-US">This member stands for government entities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_GrossRevenueFromTotalMunicipalities" xlink:to="sbs_GrossRevenueFromTotalMunicipalities_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_GrossRevenueFromTotalMunicipalities_doc" xml:lang="en-US">It represent the amount of gross revenue arising from economic and financial consequences arising from the COVID-19 pandemic having adverse effect :(ii) change in the mix of billed volume due to the increase in the residential category and decrease in the public, commercial, industrial categories, which have higher average tariffs, leading to a reduction in the total average tariff and, consequently, in revenues from customers in the commercial, industrial and public categories, in the amount of approximately R$ 804.5 million from January to December 2020 (R$ 215.0 million from October to December 31, 2020).</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_GrossRevenueRelatedConcessionAgreements" xlink:to="sbs_GrossRevenueRelatedConcessionAgreements_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_GrossRevenueRelatedConcessionAgreements_doc" xml:lang="en-US">It represent amount of gorss revenue except constrction revenue related concession agreements.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_GrossSalesDeductions" xlink:to="sbs_GrossSalesDeductions_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_GrossSalesDeductions_doc" xml:lang="en-US">The amount represents information related to gross sales deductions.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_GuaranteeInsuranceEscrowDepositMember" xlink:to="sbs_GuaranteeInsuranceEscrowDepositMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_GuaranteeInsuranceEscrowDepositMember_doc" xml:lang="en-US">The member stands for guarantee insurance escroe deposit.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_GuaranteeInsuranceForEscrowDeposit" xlink:to="sbs_GuaranteeInsuranceForEscrowDeposit_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_GuaranteeInsuranceForEscrowDeposit_doc" xml:lang="en-US">The amount represents information related to guarantee insurance for escrow deposit.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_GuaranteeInsuranceForEscrowDepositCurrent" xlink:to="sbs_GuaranteeInsuranceForEscrowDepositCurrent_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_GuaranteeInsuranceForEscrowDepositCurrent_doc" xml:lang="en-US">The amount represents information related to guarantee insurance for escrow deposit current.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_GuaranteeInsuranceForEscrowDepositOutstanding" xlink:to="sbs_GuaranteeInsuranceForEscrowDepositOutstanding_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_GuaranteeInsuranceForEscrowDepositOutstanding_doc" xml:lang="en-US">The amount represents information related to guaranteeInsurance for escrow deposit outstanding.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_GuaranteeInsuranceForEscrowDepositRenewed" xlink:to="sbs_GuaranteeInsuranceForEscrowDepositRenewed_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_GuaranteeInsuranceForEscrowDepositRenewed_doc" xml:lang="en-US">The amount represents information related to guaranteeInsurance for escrow deposit renewed.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_GuarulhosMember" xlink:to="sbs_GuarulhosMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_GuarulhosMember_doc" xml:lang="en-US">The member stands for guarulhos.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IFRS1Member" xlink:to="sbs_IFRS1Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_IFRS1Member_doc" xml:lang="en-US">The member stands for IFRS 1.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IRRFWithholdingIncomeTaxOnFinancialsInvestmentsMember" xlink:to="sbs_IRRFWithholdingIncomeTaxOnFinancialsInvestmentsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_IRRFWithholdingIncomeTaxOnFinancialsInvestmentsMember_doc" xml:lang="en-US">The member stands for IRRF with holdings income tax on financial ivestment.</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_IlhabelaJuquitibaEUbatubaMember" xlink:label="sbs_IlhabelaJuquitibaEUbatubaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IlhabelaJuquitibaEUbatubaMember" xlink:to="sbs_IlhabelaJuquitibaEUbatubaMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_IlhabelaJuquitibaEUbatubaMember_doc" xml:lang="en-US">This member stands for ilhabela juquitiba eUbatuba.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ImpactOnPresentValueOfDefinedBenefitObligations" xlink:to="sbs_ImpactOnPresentValueOfDefinedBenefitObligations_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ImpactOnPresentValueOfDefinedBenefitObligations_doc" xml:lang="en-US">The amount represents information related to impact on present value of defined benefit obligations.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IncomeBeforeTaxes" xlink:to="sbs_IncomeBeforeTaxes_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_IncomeBeforeTaxes_doc" xml:lang="en-US">The amount of income before taxes.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IncomeFromOperationsBeforeOtherOperatingExpensesNetAndEquityAccounting" xlink:to="sbs_IncomeFromOperationsBeforeOtherOperatingExpensesNetAndEquityAccounting_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_IncomeFromOperationsBeforeOtherOperatingExpensesNetAndEquityAccounting_doc" xml:lang="en-US">The amount represents information related to incomeFrom operations before other operating expenses net and equity accounting.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IncomeOnFinancialInvestmentsMember" xlink:to="sbs_IncomeOnFinancialInvestmentsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_IncomeOnFinancialInvestmentsMember_doc" xml:lang="en-US">This member stands for income on financial investments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IncomeTaxAndSocialContribution" xlink:to="sbs_IncomeTaxAndSocialContribution_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_IncomeTaxAndSocialContribution_doc" xml:lang="en-US">The amount represents information related to income tax and social contribution.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IncomeTaxAndSocialContributionMember" xlink:to="sbs_IncomeTaxAndSocialContributionMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_IncomeTaxAndSocialContributionMember_doc" xml:lang="en-US">The member stands for income tax and social contribution.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IncomeTaxAndSocialsContributionMember" xlink:to="sbs_IncomeTaxAndSocialsContributionMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_IncomeTaxAndSocialsContributionMember_doc" xml:lang="en-US">The member stands for income tax and social contributions.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IncomeTaxOverInternationalRemittanceMember" xlink:to="sbs_IncomeTaxOverInternationalRemittanceMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_IncomeTaxOverInternationalRemittanceMember_doc" xml:lang="en-US">This member stands for income tax over international remittance.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IncreaseDecreaseInLawsuitsDeemedAsContingentLiabilities" xlink:to="sbs_IncreaseDecreaseInLawsuitsDeemedAsContingentLiabilities_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_IncreaseDecreaseInLawsuitsDeemedAsContingentLiabilities_doc" xml:lang="en-US">The amount represents information related to increase decrease in lawsuits deemed as contingent liabilities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IncreaseDecreaseThroughTransfersOfContractAssets" xlink:to="sbs_IncreaseDecreaseThroughTransfersOfContractAssets_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_IncreaseDecreaseThroughTransfersOfContractAssets_doc" xml:lang="en-US">The amount represents information related to increase decrease through transfers of contract assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IncreaseDecreaseThroughTransfersOfWork" xlink:to="sbs_IncreaseDecreaseThroughTransfersOfWork_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_IncreaseDecreaseThroughTransfersOfWork_doc" xml:lang="en-US">The amount represents information related to increase decrease through transfers of work.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IncreaseDecreaseThroughTransfersToContractAssets" xlink:to="sbs_IncreaseDecreaseThroughTransfersToContractAssets_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_IncreaseDecreaseThroughTransfersToContractAssets_doc" xml:lang="en-US">The amount represents information related to Increase decrease through transfers to contract assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IncreaseDecreaseThroughTransfersToIndemnitiesReceivable" xlink:to="sbs_IncreaseDecreaseThroughTransfersToIndemnitiesReceivable_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_IncreaseDecreaseThroughTransfersToIndemnitiesReceivable_doc" xml:lang="en-US">The amount represents information related to increase decrease through transfers to indemnities receivable.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IncreaseDecreasedInAccruedLawsuits" xlink:to="sbs_IncreaseDecreasedInAccruedLawsuits_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_IncreaseDecreasedInAccruedLawsuits_doc" xml:lang="en-US">The amount represents information related to increase decreased in accrued lawsuits.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IncreaseOfOnePercentMember" xlink:to="sbs_IncreaseOfOnePercentMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_IncreaseOfOnePercentMember_doc" xml:lang="en-US">The member stands for increase of one percent.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IncreaseOfOneYearMember" xlink:to="sbs_IncreaseOfOneYearMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_IncreaseOfOneYearMember_doc" xml:lang="en-US">The member stands for increase of one year.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IndemnitiesReceivable" xlink:to="sbs_IndemnitiesReceivable_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_IndemnitiesReceivable_doc" xml:lang="en-US">The amount represents information related to indemnities receivable.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IndiceNacionalDePrecosAoConsumidorAmplosMember" xlink:to="sbs_IndiceNacionalDePrecosAoConsumidorAmplosMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_IndiceNacionalDePrecosAoConsumidorAmplosMember_doc" xml:lang="en-US">The member stands for indices nacional de precos ao consumidor amplos.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InflationAdjustmentAmount" xlink:to="sbs_InflationAdjustmentAmount_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_InflationAdjustmentAmount_doc" xml:lang="en-US">Inflation adjustment amount.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InflationAdjustmentAndExchangeGainsLossesOnBorrowingsAndFinancing" xlink:to="sbs_InflationAdjustmentAndExchangeGainsLossesOnBorrowingsAndFinancing_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_InflationAdjustmentAndExchangeGainsLossesOnBorrowingsAndFinancing_doc" xml:lang="en-US">The amount represents information related to inflation adjustment and exchange gains losses on borrowings and financing.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InflationAdjustmentGainsMember" xlink:to="sbs_InflationAdjustmentGainsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_InflationAdjustmentGainsMember_doc" xml:lang="en-US">This member stands for inflationa djustment gains.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InflationAdjustmentLoansAndFinancingMember" xlink:to="sbs_InflationAdjustmentLoansAndFinancingMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_InflationAdjustmentLoansAndFinancingMember_doc" xml:lang="en-US">This member stands for inflation adjustment loans and financing.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InsuranceCoverage" xlink:to="sbs_InsuranceCoverage_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_InsuranceCoverage_doc" xml:lang="en-US">The amount represents information related to insurance coverage.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IntangibleAndContractAssetUnderNegotiations" xlink:to="sbs_IntangibleAndContractAssetUnderNegotiations_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_IntangibleAndContractAssetUnderNegotiations_doc" xml:lang="en-US">The amount represents information related to intangible and contract asset under negotiations.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IntangibleAndContractsAssetsRelatedConcessionAgreements" xlink:to="sbs_IntangibleAndContractsAssetsRelatedConcessionAgreements_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_IntangibleAndContractsAssetsRelatedConcessionAgreements_doc" xml:lang="en-US">The amount represents information related to intangible and contracts assets related concession agreements.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IntangibleAssetEffectsFromAdoptionOfNewAccountingStandard" xlink:to="sbs_IntangibleAssetEffectsFromAdoptionOfNewAccountingStandard_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_IntangibleAssetEffectsFromAdoptionOfNewAccountingStandard_doc" xml:lang="en-US">The amount represents information related to intangible asset effects from adoption of new accounting standard.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IntangibleAssetRelatedToPPPAltoTiete" xlink:to="sbs_IntangibleAssetRelatedToPPPAltoTiete_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_IntangibleAssetRelatedToPPPAltoTiete_doc" xml:lang="en-US">The amount represents information related to intangible asset related to PPP alto tiete.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IntangibleAssetsAccumulatedAmortization" xlink:to="sbs_IntangibleAssetsAccumulatedAmortization_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_IntangibleAssetsAccumulatedAmortization_doc" xml:lang="en-US">The amount represents information related to intangible assets accumulated amortization.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IntangibleAssetsPhysicalEvolutionOfContructionDiscountRate" xlink:to="sbs_IntangibleAssetsPhysicalEvolutionOfContructionDiscountRate_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_IntangibleAssetsPhysicalEvolutionOfContructionDiscountRate_doc" xml:lang="en-US">The amount represents information related to intangible assets physical evolution of contruction discount rate.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterAmericanDevelopmentBankBID1212Member" xlink:to="sbs_InterAmericanDevelopmentBankBID1212Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_InterAmericanDevelopmentBankBID1212Member_doc" xml:lang="en-US">This member stands for inter american development bank bid 1212.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterAmericanDevelopmentBankBID2202Member" xlink:to="sbs_InterAmericanDevelopmentBankBID2202Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_InterAmericanDevelopmentBankBID2202Member_doc" xml:lang="en-US">This member stands for inter american development bank bid 2202.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterAmericanDevelopmentBankBID4623Member" xlink:to="sbs_InterAmericanDevelopmentBankBID4623Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_InterAmericanDevelopmentBankBID4623Member_doc" xml:lang="en-US">This member stands for inter american development bank bid 4623.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterAmericanDevelopmentBankBIDINVESTMember" xlink:to="sbs_InterAmericanDevelopmentBankBIDINVESTMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_InterAmericanDevelopmentBankBIDINVESTMember_doc" xml:lang="en-US">This member stands for inter american development bank bid invest.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterAmericanDevelopmentBankBIDMember" xlink:to="sbs_InterAmericanDevelopmentBankBIDMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_InterAmericanDevelopmentBankBIDMember_doc" xml:lang="en-US">This member stands for inter american development bank bid.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestAndChargeMember" xlink:to="sbs_InterestAndChargeMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_InterestAndChargeMember_doc" xml:lang="en-US">The member stands for interest charges.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestAndChargesMember" xlink:to="sbs_InterestAndChargesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_InterestAndChargesMember_doc" xml:lang="en-US">The member stands for interest and charges.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestAndFeesPaid" xlink:to="sbs_InterestAndFeesPaid_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_InterestAndFeesPaid_doc" xml:lang="en-US">The amount of interest and fees paid.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestAndInflationAdjustmentOnAssets" xlink:to="sbs_InterestAndInflationAdjustmentOnAssets_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_InterestAndInflationAdjustmentOnAssets_doc" xml:lang="en-US">The amount represents information related to interest and inflation adjustment on assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestAndInflationAdjustmentOnLiabilities" xlink:to="sbs_InterestAndInflationAdjustmentOnLiabilities_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_InterestAndInflationAdjustmentOnLiabilities_doc" xml:lang="en-US">The amount represents information related to interest and inflation adjustment on liabilities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestAndMonetaryRestatement" xlink:to="sbs_InterestAndMonetaryRestatement_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_InterestAndMonetaryRestatement_doc" xml:lang="en-US">The amount represents information related to interest and monetary restatement.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestBenchmarkRatesMember" xlink:to="sbs_InterestBenchmarkRatesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_InterestBenchmarkRatesMember_doc" xml:lang="en-US">The member stands for interest benchmark rates.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestCostRateEmployeeBenefits" xlink:to="sbs_InterestCostRateEmployeeBenefits_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_InterestCostRateEmployeeBenefits_doc" xml:lang="en-US">The increase (decrease) in the net defined benefit liability (asset) resulting from the passage of time. [Refer: Interest expense; Net defined benefit liability (asset)]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestExpenseOnCapital2" xlink:to="sbs_InterestExpenseOnCapital2_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_InterestExpenseOnCapital2_doc" xml:lang="en-US">The amount represents information related to interest expense on capital.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestExpenseOnCapital3" xlink:to="sbs_InterestExpenseOnCapital3_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_InterestExpenseOnCapital3_doc" xml:lang="en-US">The amount represents information related to interest expense on capital.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestExpenseOnShareholdersEquity" xlink:to="sbs_InterestExpenseOnShareholdersEquity_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_InterestExpenseOnShareholdersEquity_doc" xml:lang="en-US">The amount represents information related to interest expense on shareholders equity.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestInflationAdjustmentsOnProvisionsMember" xlink:to="sbs_InterestInflationAdjustmentsOnProvisionsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_InterestInflationAdjustmentsOnProvisionsMember_doc" xml:lang="en-US">This member stands for interest inflation adjustments on provisions.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestOnCapitalPayableToRelatedParties" xlink:to="sbs_InterestOnCapitalPayableToRelatedParties_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_InterestOnCapitalPayableToRelatedParties_doc" xml:lang="en-US">The amount represents information related to interest on capital payable to related parties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InteretAndChargesForeignCurrencyMember" xlink:to="sbs_InteretAndChargesForeignCurrencyMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_InteretAndChargesForeignCurrencyMember_doc" xml:lang="en-US">This member stands for interet and charges foreign currency.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InteretAndChargesLocalCurrencyMember" xlink:to="sbs_InteretAndChargesLocalCurrencyMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_InteretAndChargesLocalCurrencyMember_doc" xml:lang="en-US">This member stands for interet and charges local currency.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InternationalBankForReconstructionAndDevelopmenstMember" xlink:to="sbs_InternationalBankForReconstructionAndDevelopmenstMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_InternationalBankForReconstructionAndDevelopmenstMember_doc" xml:lang="en-US">The member stands for international bank for reconruction and development.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InternationalBankForReconstructionAndDevelopmentBIRDMember" xlink:to="sbs_InternationalBankForReconstructionAndDevelopmentBIRDMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_InternationalBankForReconstructionAndDevelopmentBIRDMember_doc" xml:lang="en-US">This member stands for international bank for reconstruction and development bird.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InternationalBankOfReconstructionAndDevelopmentBIRDMember" xlink:to="sbs_InternationalBankOfReconstructionAndDevelopmentBIRDMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_InternationalBankOfReconstructionAndDevelopmentBIRDMember_doc" xml:lang="en-US">This member stands for international bank of reconstruction and development bird.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InvesteeTotalMember" xlink:to="sbs_InvesteeTotalMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_InvesteeTotalMember_doc" xml:lang="en-US">This member stands for investee total.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InvestmentPropertyMarketValue" xlink:to="sbs_InvestmentPropertyMarketValue_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_InvestmentPropertyMarketValue_doc" xml:lang="en-US">The amount represents information related to investment property marke value.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InvestmentReserve" xlink:to="sbs_InvestmentReserve_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_InvestmentReserve_doc" xml:lang="en-US">The amount represents information related to investment reserve.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InvestmentReserveMember" xlink:to="sbs_InvestmentReserveMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_InvestmentReserveMember_doc" xml:lang="en-US">This member stands for investment reserve.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InvestmentReserveRecorded" xlink:to="sbs_InvestmentReserveRecorded_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_InvestmentReserveRecorded_doc" xml:lang="en-US">The amount represents information related to investment reserve recorded.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InvestmentsReserveCapitalised" xlink:to="sbs_InvestmentsReserveCapitalised_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_InvestmentsReserveCapitalised_doc" xml:lang="en-US">The amount represents information related to investments reserve capitalised.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IssuersNetSalesAndorServiceRevenuePercentage" xlink:to="sbs_IssuersNetSalesAndorServiceRevenuePercentage_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_IssuersNetSalesAndorServiceRevenuePercentage_doc" xml:lang="en-US">Percentage of Issuer's net sales and/or service revenue.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ItauUnibancoHoldingMember" xlink:to="sbs_ItauUnibancoHoldingMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ItauUnibancoHoldingMember_doc" xml:lang="en-US">This member stands for itau unibanco holding.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ItemsNotAffectingCash" xlink:to="sbs_ItemsNotAffectingCash_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ItemsNotAffectingCash_doc" xml:lang="en-US">The amount represents information related to items not affecting cash.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_JICA15Member" xlink:to="sbs_JICA15Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_JICA15Member_doc" xml:lang="en-US">This member stands for jica 15.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_JICA17Member" xlink:to="sbs_JICA17Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_JICA17Member_doc" xml:lang="en-US">This member stands for jica 17.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_JICA18Member" xlink:to="sbs_JICA18Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_JICA18Member_doc" xml:lang="en-US">This member stands for jica 18.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_JICA19Member" xlink:to="sbs_JICA19Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_JICA19Member_doc" xml:lang="en-US">This member stands for jica 19.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_JICAMember" xlink:to="sbs_JICAMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_JICAMember_doc" xml:lang="en-US">This member stands for jica.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_JapanInternationalCooperationAgencysMember" xlink:to="sbs_JapanInternationalCooperationAgencysMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_JapanInternationalCooperationAgencysMember_doc" xml:lang="en-US">The member stands for japan intenational coopertaions agency.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LaborClaimMember" xlink:to="sbs_LaborClaimMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_LaborClaimMember_doc" xml:lang="en-US">The member stands for labour claim.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LaborObligations" xlink:to="sbs_LaborObligations_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_LaborObligations_doc" xml:lang="en-US">The amount represents information related to labor obligations.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LaborObligationsCurrent" xlink:to="sbs_LaborObligationsCurrent_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_LaborObligationsCurrent_doc" xml:lang="en-US">The amount represents information related to labor obligations current.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LaborObligationsNoncurrent" xlink:to="sbs_LaborObligationsNoncurrent_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_LaborObligationsNoncurrent_doc" xml:lang="en-US">The amount represents information related to labor obligations noncurrent.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LaterThanFourMonthAndNotLaterThanSixMonthsMember" xlink:to="sbs_LaterThanFourMonthAndNotLaterThanSixMonthsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_LaterThanFourMonthAndNotLaterThanSixMonthsMember_doc" xml:lang="en-US">This member stands for later than four month and not later than six months.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LaterThanThreeMonthAndNotLaterThanFourMonthsMember" xlink:to="sbs_LaterThanThreeMonthAndNotLaterThanFourMonthsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_LaterThanThreeMonthAndNotLaterThanFourMonthsMember_doc" xml:lang="en-US">This member stands for later than three month and not later than four months.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LaterThanThreeYearAndNotLaterThanFiveYearsMember" xlink:to="sbs_LaterThanThreeYearAndNotLaterThanFiveYearsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_LaterThanThreeYearAndNotLaterThanFiveYearsMember_doc" xml:lang="en-US">The member stands for later than three year and not later than five year.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LaterThanTwoMonthAndNotLaterThanThreeMonthsMember" xlink:to="sbs_LaterThanTwoMonthAndNotLaterThanThreeMonthsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_LaterThanTwoMonthAndNotLaterThanThreeMonthsMember_doc" xml:lang="en-US">This member stands for later than two month and not later than three months.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LawsuitsFiledByCommercialCustomers" xlink:to="sbs_LawsuitsFiledByCommercialCustomers_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_LawsuitsFiledByCommercialCustomers_doc" xml:lang="en-US">The amount represents information related to lawsuits filed by commercial customers.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LawsuitsWhichCustomersClaimReductionInSewageTariff" xlink:to="sbs_LawsuitsWhichCustomersClaimReductionInSewageTariff_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_LawsuitsWhichCustomersClaimReductionInSewageTariff_doc" xml:lang="en-US">The amount represents information related to lawsuits which customers claim reduction in sewage tariff.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LawsuitsWhichCustomersPleadReductionInTariff" xlink:to="sbs_LawsuitsWhichCustomersPleadReductionInTariff_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_LawsuitsWhichCustomersPleadReductionInTariff_doc" xml:lang="en-US">The amount represents information related to lawsuits which customers plead reduction in tariff.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LeasePaymentPeriod" xlink:to="sbs_LeasePaymentPeriod_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_LeasePaymentPeriod_doc" xml:lang="en-US">Information about the lease payment period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LeasesConcessionAgreementsProgramContractsAndContractAssetsMember" xlink:to="sbs_LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_doc" xml:lang="en-US">This member stands for leases concession agreements program contracts and contract assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LeasesIAS17Member" xlink:to="sbs_LeasesIAS17Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_LeasesIAS17Member_doc" xml:lang="en-US">This member stands for leasesias17.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LeasesOthersMember" xlink:to="sbs_LeasesOthersMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_LeasesOthersMember_doc" xml:lang="en-US">This member stands for leases others.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LeasesRelatedToConcessionAgreementsAndProgramContractMember" xlink:to="sbs_LeasesRelatedToConcessionAgreementsAndProgramContractMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_LeasesRelatedToConcessionAgreementsAndProgramContractMember_doc" xml:lang="en-US">This member stands for leases related to concession agreements and program contract.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LeasesRelatedToContractAssetMember" xlink:to="sbs_LeasesRelatedToContractAssetMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_LeasesRelatedToContractAssetMember_doc" xml:lang="en-US">The member stands for lease related to contract assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LegalEntityOneAxis" xlink:to="sbs_LegalEntityOneAxis_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_LegalEntityOneAxis_doc" xml:lang="en-US">The amount represents information related to legal entity one axis</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LegalReserve" xlink:to="sbs_LegalReserve_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_LegalReserve_doc" xml:lang="en-US">The amount represents information related to legal reserve.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LeverageRatio" xlink:to="sbs_LeverageRatio_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_LeverageRatio_doc" xml:lang="en-US">The percentages represents leverage ratio.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LiabilitiesRelatedToExchangeRateVariationOfBorrowingsAndFinancingContracts" xlink:to="sbs_LiabilitiesRelatedToExchangeRateVariationOfBorrowingsAndFinancingContracts_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_LiabilitiesRelatedToExchangeRateVariationOfBorrowingsAndFinancingContracts_doc" xml:lang="en-US">The amount of liabilities related to exchange rate variation of borrowings and financing contracts.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LiabilityAsPerStatementOfFinancialPositionPensionObligations" xlink:to="sbs_LiabilityAsPerStatementOfFinancialPositionPensionObligations_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_LiabilityAsPerStatementOfFinancialPositionPensionObligations_doc" xml:lang="en-US">Defined Benefit The Company makes contributions to defined benefit plans on a contractual basis and sponsored thereby, managed by Funda&amp;amp;amp;amp;amp;amp;amp;amp;#231;&amp;amp;amp;amp;amp;amp;amp;amp;#227;o Sabesp de Seguridade Social (&amp;amp;amp;amp;amp;amp;amp;amp;#8220;Sabesprev&amp;amp;amp;amp;amp;amp;amp;amp;#8221;), a supplementary private pension closely-held entity. The regular contributions comprise the net administrative expenses and are recognized in the income statement for the period. Liabilities from defined benefit pension plan obligations correspond to the present value of the defined benefit obligation at the end of the reporting period, less the fair value of the plan&amp;amp;amp;amp;amp;amp;amp;amp;#8217;s assets. The defined benefit obligation (G1) and (G0) are calculated on an annual basis by independent actuaries, using the projected unit credit method. The estimated future cash outflows is discounted to its present value, using the interest rates of Government bonds with maturities that approximate the maturity of the related liability. Defined Contribution The Company makes contributions to defined contribution pl</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LifeExpectationMember" xlink:to="sbs_LifeExpectationMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_LifeExpectationMember_doc" xml:lang="en-US">The member stands for life expectation.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LoanAmortizationAmount" xlink:to="sbs_LoanAmortizationAmount_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_LoanAmortizationAmount_doc" xml:lang="en-US">The amount of loan amortization.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LocalCurrencyMember" xlink:to="sbs_LocalCurrencyMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_LocalCurrencyMember_doc" xml:lang="en-US">This member stands for local currency.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LocationOneAxis" xlink:to="sbs_LocationOneAxis_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_LocationOneAxis_doc" xml:lang="en-US">The amount represents information related to location one.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LondonInterbankOfferedRatesMember" xlink:to="sbs_LondonInterbankOfferedRatesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_LondonInterbankOfferedRatesMember_doc" xml:lang="en-US">The member stands for LIBOR rate.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_MaximumExposureToExchangeRisk" xlink:to="sbs_MaximumExposureToExchangeRisk_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_MaximumExposureToExchangeRisk_doc" xml:lang="en-US">The amount represents information related to maximum exposure to exchange risk.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_MinimumMandatoryDividend" xlink:to="sbs_MinimumMandatoryDividend_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_MinimumMandatoryDividend_doc" xml:lang="en-US">The amount represents information related to minimum mandatory dividend.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_MogiDasCruzesMember" xlink:to="sbs_MogiDasCruzesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_MogiDasCruzesMember_doc" xml:lang="en-US">This member stands for mogi das cruzes.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_MonthlyAssignedFundsFromTariffs" xlink:to="sbs_MonthlyAssignedFundsFromTariffs_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_MonthlyAssignedFundsFromTariffs_doc" xml:lang="en-US">The amount represents information related to monthly assigned funds from tariffs.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_MonthlyInstallmentPayable" xlink:to="sbs_MonthlyInstallmentPayable_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_MonthlyInstallmentPayable_doc" xml:lang="en-US">The amount of monthly installment payable.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_MoodysMember" xlink:to="sbs_MoodysMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_MoodysMember_doc" xml:lang="en-US">This member stands for moodys.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_MoveisEUtensiliosMember" xlink:to="sbs_MoveisEUtensiliosMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_MoveisEUtensiliosMember_doc" xml:lang="en-US">The member stands for mocie utensils.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_MunicipalMember" xlink:to="sbs_MunicipalMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_MunicipalMember_doc" xml:lang="en-US">This member stands for municipal.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_MunicipalitiesWithContractsUnderNegotiations" xlink:to="sbs_MunicipalitiesWithContractsUnderNegotiations_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_MunicipalitiesWithContractsUnderNegotiations_doc" xml:lang="en-US">The amount represents information related to municipalities with contracts under negotiations.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_NetActuarialLiability" xlink:to="sbs_NetActuarialLiability_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_NetActuarialLiability_doc" xml:lang="en-US">The amount represents information related to net actuarial liability.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_NetDebtAdjustedEBITDAMember" xlink:to="sbs_NetDebtAdjustedEBITDAMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_NetDebtAdjustedEBITDAMember_doc" xml:lang="en-US">The member stands for net debt adjustment.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_NetProfitabilityOnFinancialAssets" xlink:to="sbs_NetProfitabilityOnFinancialAssets_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_NetProfitabilityOnFinancialAssets_doc" xml:lang="en-US">The amount represents information related to net profitability on financial assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_NoncurrentProvisionMember" xlink:to="sbs_NoncurrentProvisionMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_NoncurrentProvisionMember_doc" xml:lang="en-US">The member stands for noncurrent provisions.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_NonoperatingAssets" xlink:to="sbs_NonoperatingAssets_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_NonoperatingAssets_doc" xml:lang="en-US">The amount represents information related to non operating assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_NonrecurringFairValueForTransactionWithSantoAndre" xlink:to="sbs_NonrecurringFairValueForTransactionWithSantoAndre_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_NonrecurringFairValueForTransactionWithSantoAndre_doc" xml:lang="en-US">The amount represents information related to nonrecurring fair value for transaction with santo andre.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_NumberOfMunicipalitie" xlink:to="sbs_NumberOfMunicipalitie_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_NumberOfMunicipalitie_doc" xml:lang="en-US">Number of municipalities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_NumberOfMunicipalitieWithConcessionAgreements" xlink:to="sbs_NumberOfMunicipalitieWithConcessionAgreements_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_NumberOfMunicipalitieWithConcessionAgreements_doc" xml:lang="en-US">The amount represents information related to number of municipalitie with concession agreements.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_NumberOfParticipantsOfRetirementBenefitPlanNotReceivingBenefits" xlink:to="sbs_NumberOfParticipantsOfRetirementBenefitPlanNotReceivingBenefits_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_NumberOfParticipantsOfRetirementBenefitPlanNotReceivingBenefits_doc" xml:lang="en-US">The amount represents information related to number of participants of retirement benefit plan not receiving benefits.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_NumberOfServicesSignedContractInMunicipalities" xlink:to="sbs_NumberOfServicesSignedContractInMunicipalities_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_NumberOfServicesSignedContractInMunicipalities_doc" xml:lang="en-US">It represents the number of services signed contract in municipalities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_NumberOfWaterAndSewageServicesOperated" xlink:to="sbs_NumberOfWaterAndSewageServicesOperated_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_NumberOfWaterAndSewageServicesOperated_doc" xml:lang="en-US">It represent the number of water nd sewage services operated in municapalities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OperatingRevenueAxis" xlink:to="sbs_OperatingRevenueAxis_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_OperatingRevenueAxis_doc" xml:lang="en-US">Its represents information related to operating revenue.</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_OperatingRevenueDomain" xlink:label="sbs_OperatingRevenueDomain" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OperatingRevenueDomain" xlink:to="sbs_OperatingRevenueDomain_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_OperatingRevenueDomain_doc" xml:lang="en-US">Its represents information related to operating revenue.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherBorrowingsMember" xlink:to="sbs_OtherBorrowingsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_OtherBorrowingsMember_doc" xml:lang="en-US">This member stands for other borrowings.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherCivilClaimMember" xlink:to="sbs_OtherCivilClaimMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_OtherCivilClaimMember_doc" xml:lang="en-US">The member stands for other civil claim.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossOtherNetOfTax" xlink:to="sbs_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossOtherNetOfTax_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossOtherNetOfTax_doc" xml:lang="en-US">The amount represents information related to other comprehensive income that will not be reclassified to profit or loss other net of tax.</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_OtherEntityEquitiestMember" xlink:label="sbs_OtherEntityEquitiestMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherEntityEquitiestMember" xlink:to="sbs_OtherEntityEquitiestMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_OtherEntityEquitiestMember_doc" xml:lang="en-US">The member stands for other entity equitiest.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherExchangeRateChangesMember" xlink:to="sbs_OtherExchangeRateChangesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_OtherExchangeRateChangesMember_doc" xml:lang="en-US">This member stands for other exchange rate changes.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherFederalTaxesMember" xlink:to="sbs_OtherFederalTaxesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_OtherFederalTaxesMember_doc" xml:lang="en-US">The member stands for other federal taxes.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherFinancialExpensesMember" xlink:to="sbs_OtherFinancialExpensesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_OtherFinancialExpensesMember_doc" xml:lang="en-US">This member stands for other financial expenses.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherFinancialIncomeMember" xlink:to="sbs_OtherFinancialIncomeMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_OtherFinancialIncomeMember_doc" xml:lang="en-US">This member stands for other financial income.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherInflationAdjustmentsMember" xlink:to="sbs_OtherInflationAdjustmentsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_OtherInflationAdjustmentsMember_doc" xml:lang="en-US">This member stands for other inflation adjustments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherInsuranceCoveragesMember" xlink:to="sbs_OtherInsuranceCoveragesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_OtherInsuranceCoveragesMember_doc" xml:lang="en-US">The member stands for other insurance coverage</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherInvesteeMember" xlink:to="sbs_OtherInvesteeMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_OtherInvesteeMember_doc" xml:lang="en-US">This member stands for other investee.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherOnerousDebtAdjustedEBITDAMember" xlink:to="sbs_OtherOnerousDebtAdjustedEBITDAMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_OtherOnerousDebtAdjustedEBITDAMember_doc" xml:lang="en-US">The member stands for other onerous debt adjustment.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherShorttermEmployeeBenefitsFiveYear" xlink:to="sbs_OtherShorttermEmployeeBenefitsFiveYear_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_OtherShorttermEmployeeBenefitsFiveYear_doc" xml:lang="en-US">The amount represents the other short term employee benefits.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherShorttermEmployeeBenefitsFourYear" xlink:to="sbs_OtherShorttermEmployeeBenefitsFourYear_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_OtherShorttermEmployeeBenefitsFourYear_doc" xml:lang="en-US">The amount represents the other short term employee benefits.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherShorttermEmployeeBenefitsOneYear" xlink:to="sbs_OtherShorttermEmployeeBenefitsOneYear_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_OtherShorttermEmployeeBenefitsOneYear_doc" xml:lang="en-US">The amount represents the other short term employee benefits.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherShorttermEmployeeBenefitsThreeYear" xlink:to="sbs_OtherShorttermEmployeeBenefitsThreeYear_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_OtherShorttermEmployeeBenefitsThreeYear_doc" xml:lang="en-US">The amount represents the other short term employee benefits.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherShorttermEmployeeBenefitsTwoYear" xlink:to="sbs_OtherShorttermEmployeeBenefitsTwoYear_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_OtherShorttermEmployeeBenefitsTwoYear_doc" xml:lang="en-US">The amount represents the other short term employee benefits.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherTaxDifferences" xlink:to="sbs_OtherTaxDifferences_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_OtherTaxDifferences_doc" xml:lang="en-US">The amount represents information related to other tax differences.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherTaxPayablesMember" xlink:to="sbs_OtherTaxPayablesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_OtherTaxPayablesMember_doc" xml:lang="en-US">The member stands for other tax payable.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_Others1Member" xlink:to="sbs_Others1Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_Others1Member_doc" xml:lang="en-US">The member stands for other.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OutrosMember" xlink:to="sbs_OutrosMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_OutrosMember_doc" xml:lang="en-US">The member stands for outrous.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OutsideServicesMember" xlink:to="sbs_OutsideServicesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_OutsideServicesMember_doc" xml:lang="en-US">The member stands for outside service.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OverallTotal" xlink:to="sbs_OverallTotal_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_OverallTotal_doc" xml:lang="en-US">Overall total.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PaulistaGeradoraDeEnergiaMember" xlink:to="sbs_PaulistaGeradoraDeEnergiaMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_PaulistaGeradoraDeEnergiaMember_doc" xml:lang="en-US">This member stands for paulista gera dorade energia.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PaulistaGeradoraDeEnergiasMember" xlink:to="sbs_PaulistaGeradoraDeEnergiasMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_PaulistaGeradoraDeEnergiasMember_doc" xml:lang="en-US">The member stands for paulista geradora de energias.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PaymentFromPlanNetDefinedBenefitLiabilityAsset" xlink:to="sbs_PaymentFromPlanNetDefinedBenefitLiabilityAsset_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_PaymentFromPlanNetDefinedBenefitLiabilityAsset_doc" xml:lang="en-US">The amount represents information related to payment from plan net defined denefit liability asset.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PaymentToSettleAdministrativeCostsAndTerminateServicesProvidedBySEMASA" xlink:to="sbs_PaymentToSettleAdministrativeCostsAndTerminateServicesProvidedBySEMASA_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_PaymentToSettleAdministrativeCostsAndTerminateServicesProvidedBySEMASA_doc" xml:lang="en-US">The amount represents information related to payment to settle administrative costs and terminate services provided by SEMASA.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PaymentsReceivedRelatedPartiesMember" xlink:to="sbs_PaymentsReceivedRelatedPartiesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_PaymentsReceivedRelatedPartiesMember_doc" xml:lang="en-US">This member stands for payments received related parties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PensionObligations" xlink:to="sbs_PensionObligations_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_PensionObligations_doc" xml:lang="en-US">Defined Benefit The Company makes contributions to defined benefit plans on a contractual basis and sponsored thereby, managed by Funda&amp;amp;amp;amp;amp;amp;amp;#231;&amp;amp;amp;amp;amp;amp;amp;#227;o Sabesp de Seguridade Social (&amp;amp;amp;amp;amp;amp;amp;#8220;Sabesprev&amp;amp;amp;amp;amp;amp;amp;#8221;), a supplementary private pension closely-held entity. The regular contributions comprise the net administrative expenses and are recognized in the income statement for the period. Liabilities from defined benefit pension plan obligations correspond to the present value of the defined benefit obligation at the end of the reporting period, less the fair value of the plan&amp;amp;amp;amp;amp;amp;amp;#8217;s assets. The defined benefit obligation (G1) and (G0) are calculated on an annual basis by independent actuaries, using the projected unit credit method. The estimated future cash outflows is discounted to its present value, using the interest rates of Government bonds with maturities that approximate the maturity of the related liability. Defined Contribution The Company makes contributions to defined contribution pl</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PensionObligationsG1Member" xlink:to="sbs_PensionObligationsG1Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_PensionObligationsG1Member_doc" xml:lang="en-US">The member stands for pension obligation.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PensionObligationsMember" xlink:to="sbs_PensionObligationsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_PensionObligationsMember_doc" xml:lang="en-US">The member stands for pensions obligations.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PensionPlanObligationOther" xlink:to="sbs_PensionPlanObligationOther_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_PensionPlanObligationOther_doc" xml:lang="en-US">The amount of pension plan obligation other.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PensionPlanObligationSubtotal" xlink:to="sbs_PensionPlanObligationSubtotal_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_PensionPlanObligationSubtotal_doc" xml:lang="en-US">The amount of pension plan obligation sub total.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PensionPlanObligations" xlink:to="sbs_PensionPlanObligations_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_PensionPlanObligations_doc" xml:lang="en-US">The amount of pension plan obligations.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PercentageOfAllocatingNetIncome" xlink:to="sbs_PercentageOfAllocatingNetIncome_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_PercentageOfAllocatingNetIncome_doc" xml:lang="en-US">The percentage of allocating net income.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PercentageOfDecreaseInCurrencyDueToDebt" xlink:to="sbs_PercentageOfDecreaseInCurrencyDueToDebt_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_PercentageOfDecreaseInCurrencyDueToDebt_doc" xml:lang="en-US">Percentage of decrease in currency due to debt.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PercentageOfDeductionOfMunicipalRevenue" xlink:to="sbs_PercentageOfDeductionOfMunicipalRevenue_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_PercentageOfDeductionOfMunicipalRevenue_doc" xml:lang="en-US">Percentage of deduction of municipal revenue.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PercentageOfGrossRevenueFromMunicipalitiesUnderNegotiation" xlink:to="sbs_PercentageOfGrossRevenueFromMunicipalitiesUnderNegotiation_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_PercentageOfGrossRevenueFromMunicipalitiesUnderNegotiation_doc" xml:lang="en-US">it represent the percentage of grosss revenue except construction revenue under negotiation.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PercentageOfGrossRevenueFromTotalMunicipalities" xlink:to="sbs_PercentageOfGrossRevenueFromTotalMunicipalities_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_PercentageOfGrossRevenueFromTotalMunicipalities_doc" xml:lang="en-US">It represent the percentage of gross revenue (except Construction Revenue).</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PercentageOfIntagibleAndContractAssetRelatedConcessionAgreements" xlink:to="sbs_PercentageOfIntagibleAndContractAssetRelatedConcessionAgreements_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_PercentageOfIntagibleAndContractAssetRelatedConcessionAgreements_doc" xml:lang="en-US">The amount represents information related to percentage of intagible and contract asset related concession agreements.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PercentageOfIntangibleAndContractAsset" xlink:to="sbs_PercentageOfIntangibleAndContractAsset_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_PercentageOfIntangibleAndContractAsset_doc" xml:lang="en-US">The amount represents information related to percentage of intangible and contract asset.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PercentageOfIntangibleAndContractAssets" xlink:to="sbs_PercentageOfIntangibleAndContractAssets_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_PercentageOfIntangibleAndContractAssets_doc" xml:lang="en-US">Percentage of intangible and contract assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PercentageOfIntangibleAndContractsAssetsUnderNegotiation" xlink:to="sbs_PercentageOfIntangibleAndContractsAssetsUnderNegotiation_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_PercentageOfIntangibleAndContractsAssetsUnderNegotiation_doc" xml:lang="en-US">The amount represents information related to percentage of intangible and contracts assets under negotiation.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PercentageOfMaximumLimitAllocatingNetIncome" xlink:to="sbs_PercentageOfMaximumLimitAllocatingNetIncome_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_PercentageOfMaximumLimitAllocatingNetIncome_doc" xml:lang="en-US">The percentage of maximum limit allocating net income.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PercentageOfRevenue" xlink:to="sbs_PercentageOfRevenue_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_PercentageOfRevenue_doc" xml:lang="en-US">Percentage of revenue.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PercentageOfRevenueFromSanitationServicesExcludingConstructionRevenue" xlink:to="sbs_PercentageOfRevenueFromSanitationServicesExcludingConstructionRevenue_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_PercentageOfRevenueFromSanitationServicesExcludingConstructionRevenue_doc" xml:lang="en-US">Percentage of revenue from sanitation services (excluding construction revenue).</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PercentageOfShares" xlink:to="sbs_PercentageOfShares_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_PercentageOfShares_doc" xml:lang="en-US">The amount represents information related to percentage of shares.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PercentagesOfGrossRevenuesFromTotalMunicipalities" xlink:to="sbs_PercentagesOfGrossRevenuesFromTotalMunicipalities_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_PercentagesOfGrossRevenuesFromTotalMunicipalities_doc" xml:lang="en-US">The amount represents information related to percentages of gross revenues from total municipalities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PerformanceAgreements" xlink:to="sbs_PerformanceAgreements_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_PerformanceAgreements_doc" xml:lang="en-US">The amount represents information related to performance agreements.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PerformanceAgreementsMember" xlink:to="sbs_PerformanceAgreementsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_PerformanceAgreementsMember_doc" xml:lang="en-US">This member stands for performanceagreements.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PermanentDifferencesDonations" xlink:to="sbs_PermanentDifferencesDonations_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_PermanentDifferencesDonations_doc" xml:lang="en-US">The amount represents information related to permanent differences donations.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PermanentDifferencesProvisionLaw" xlink:to="sbs_PermanentDifferencesProvisionLaw_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_PermanentDifferencesProvisionLaw_doc" xml:lang="en-US">The amount represents information related to permanent differences provision law.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PraiaGrandesMember" xlink:to="sbs_PraiaGrandesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_PraiaGrandesMember_doc" xml:lang="en-US">The member stands for praia grandes.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PreferredSharesIssuedForInstallmentsValue" xlink:to="sbs_PreferredSharesIssuedForInstallmentsValue_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_PreferredSharesIssuedForInstallmentsValue_doc" xml:lang="en-US">The amount represents information related to preferred shares issued for installments value.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PrivateSectorMember" xlink:to="sbs_PrivateSectorMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_PrivateSectorMember_doc" xml:lang="en-US">This member stands for private sector.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProfitForTheYearNetOfLegalReserve" xlink:to="sbs_ProfitForTheYearNetOfLegalReserve_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ProfitForTheYearNetOfLegalReserve_doc" xml:lang="en-US">The amount represents information related to profit for the year net of legal reserve.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProfitForYearChangeInEquity" xlink:to="sbs_ProfitForYearChangeInEquity_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ProfitForYearChangeInEquity_doc" xml:lang="en-US">The amount represents information related to profit for year change in equity.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProfitOnSupplyGovernmentEntitiesMember" xlink:to="sbs_ProfitOnSupplyGovernmentEntitiesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ProfitOnSupplyGovernmentEntitiesMember_doc" xml:lang="en-US">The member stands for profit on supllu governemnt entites.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProgramContractCommitment" xlink:to="sbs_ProgramContractCommitment_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ProgramContractCommitment_doc" xml:lang="en-US">The amount represents program contract commitment.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProgramContractCommitments" xlink:to="sbs_ProgramContractCommitments_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ProgramContractCommitments_doc" xml:lang="en-US">After the enactment of the regulatory framework in 2007, renewals of concessions started to be made through of program contracts. In some of these program contracts, the Company undertook the commitment to financially participate in social and environmental actions. The assets built and financial commitments assumed within the program contracts are recorded as intangible assets and are amortized by the straight-line method in accordance with the duration of the program contract (mostly, 30 years)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProgramContractCommitmentsMember" xlink:to="sbs_ProgramContractCommitmentsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ProgramContractCommitmentsMember_doc" xml:lang="en-US">The member stands for program contract commitments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProgramContractsCommitmentsMember" xlink:to="sbs_ProgramContractsCommitmentsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ProgramContractsCommitmentsMember_doc" xml:lang="en-US">This member stands for program contracts commitments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProgramContractsMember" xlink:to="sbs_ProgramContractsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ProgramContractsMember_doc" xml:lang="en-US">This member stands for program contracts.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProgramContractsesMember" xlink:to="sbs_ProgramContractsesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ProgramContractsesMember_doc" xml:lang="en-US">The member stands for program contracts.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProgramaDeFormacaoDoPatrimonioDoServidorPublicoMember" xlink:to="sbs_ProgramaDeFormacaoDoPatrimonioDoServidorPublicoMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ProgramaDeFormacaoDoPatrimonioDoServidorPublicoMember_doc" xml:lang="en-US">This member stands for programa de formacao do patrimoniodo servidor publico.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PropertiesMember" xlink:to="sbs_PropertiesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_PropertiesMember_doc" xml:lang="en-US">This member stands for properties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PropertyPlantAndEquipmentAccumulatedAmortization" xlink:to="sbs_PropertyPlantAndEquipmentAccumulatedAmortization_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_PropertyPlantAndEquipmentAccumulatedAmortization_doc" xml:lang="en-US">The amount represents information related to property plant and equipment accumulated amortization.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProvisionForConsentDecreeAndKnowledgeRetentionProgram" xlink:to="sbs_ProvisionForConsentDecreeAndKnowledgeRetentionProgram_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ProvisionForConsentDecreeAndKnowledgeRetentionProgram_doc" xml:lang="en-US">The amount represents information related to provision for consent decree (TAC) and knowledge retention program (PRC).</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProvisionFromSaoPauloAgreement" xlink:to="sbs_ProvisionFromSaoPauloAgreement_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ProvisionFromSaoPauloAgreement_doc" xml:lang="en-US">The amount represents information related to provision from sao paulo agreement.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProvisionsAndInflationAdjustment" xlink:to="sbs_ProvisionsAndInflationAdjustment_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ProvisionsAndInflationAdjustment_doc" xml:lang="en-US">The amount represents information related to provisions and inflation adjustment.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProvisionsGross" xlink:to="sbs_ProvisionsGross_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ProvisionsGross_doc" xml:lang="en-US">The amount represents information related to provisions gross.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProvisionsNet" xlink:to="sbs_ProvisionsNet_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ProvisionsNet_doc" xml:lang="en-US">The amount represents information related to provisions net.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PublicPrivatePartnership" xlink:to="sbs_PublicPrivatePartnership_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_PublicPrivatePartnership_doc" xml:lang="en-US">Public-Private Partnerships, or &amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;#8220;PPPs&amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;#8221;, are long-term contracts between private parties and government entities, for providing a public asset or service, in which the private parties bears significant risk and management responsibility, and remuneration is linked to performance. PPPs are regulated by the State of S&amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;#227;o Paulo through Law No. 11,688/2004, which was enacted on May 19, 2004. PPPs may be used for: (i) implantation, expansion, improvement, reform, maintenance or management of public infrastructure; (ii) provision of public services; and (iii) exploitation of public assets and non material rights belonging to the State.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PublicPrivatePartnershipCurrent" xlink:to="sbs_PublicPrivatePartnershipCurrent_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_PublicPrivatePartnershipCurrent_doc" xml:lang="en-US">Public-Private Partnerships, or &amp;amp;amp;amp;amp;amp;amp;amp;#8220;PPPs&amp;amp;amp;amp;amp;amp;amp;amp;#8221;, are long-term contracts between private parties and government entities, for providing a public asset or service, in which the private parties bears significant risk and management responsibility, and remuneration is linked to performance. PPPs are regulated by the State of S&amp;amp;amp;amp;amp;amp;amp;amp;#227;o Paulo through Law No. 11,688/2004, which was enacted on May 19, 2004. PPPs may be used for: (i) implantation, expansion, improvement, reform, maintenance or management of public infrastructure; (ii) provision of public services; and (iii) exploitation of public assets and non material rights belonging to the State.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PublicPrivatePartnershipIntangibleAssets" xlink:to="sbs_PublicPrivatePartnershipIntangibleAssets_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_PublicPrivatePartnershipIntangibleAssets_doc" xml:lang="en-US">The amount represents information related to public private partnership intangible assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PublicPrivatePartnershipLiabilities" xlink:to="sbs_PublicPrivatePartnershipLiabilities_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_PublicPrivatePartnershipLiabilities_doc" xml:lang="en-US">The amount represents information related to public private partnership liabilities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PublicPrivatePartnershipNoncurrent" xlink:to="sbs_PublicPrivatePartnershipNoncurrent_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_PublicPrivatePartnershipNoncurrent_doc" xml:lang="en-US">Public-Private Partnerships, or &amp;amp;amp;amp;amp;amp;amp;amp;#8220;PPPs&amp;amp;amp;amp;amp;amp;amp;amp;#8221;, are long-term contracts between private parties and government entities, for providing a public asset or service, in which the private parties bears significant risk and management responsibility, and remuneration is linked to performance. PPPs are regulated by the State of S&amp;amp;amp;amp;amp;amp;amp;amp;#227;o Paulo through Law No. 11,688/2004, which was enacted on May 19, 2004. PPPs may be used for: (i) implantation, expansion, improvement, reform, maintenance or management of public infrastructure; (ii) provision of public services; and (iii) exploitation of public assets and non material rights belonging to the State.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PublicPrivatePartnershipSaoLourenco" xlink:to="sbs_PublicPrivatePartnershipSaoLourenco_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_PublicPrivatePartnershipSaoLourenco_doc" xml:lang="en-US">The amount represents information related to public private partnership saolourenco.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PublicprivatePartnershipPpp" xlink:to="sbs_PublicprivatePartnershipPpp_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_PublicprivatePartnershipPpp_doc" xml:lang="en-US">Amount represents the public private partnership ppp.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RaisedFunds" xlink:to="sbs_RaisedFunds_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_RaisedFunds_doc" xml:lang="en-US">The amount represents information related to raised funds.</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_RateregulatedActivitiesOneMember" xlink:label="sbs_RateregulatedActivitiesOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RateregulatedActivitiesOneMember" xlink:to="sbs_RateregulatedActivitiesOneMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_RateregulatedActivitiesOneMember_doc" xml:lang="en-US">The member stands for rateregulated activites.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RealizedAfter1YearMember" xlink:to="sbs_RealizedAfter1YearMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_RealizedAfter1YearMember_doc" xml:lang="en-US">The member stands for realised after one year.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RealizedWithin12MonthsMember" xlink:to="sbs_RealizedWithin12MonthsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_RealizedWithin12MonthsMember_doc" xml:lang="en-US">The member stands for realised within 12 months.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ReceiptOfGESPReimbursementReferringToLaw" xlink:to="sbs_ReceiptOfGESPReimbursementReferringToLaw_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ReceiptOfGESPReimbursementReferringToLaw_doc" xml:lang="en-US">The amount represents information related to receipt of GESP reimbursement referring to law.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ReceiptOfReimbursementReferringToLawMember" xlink:to="sbs_ReceiptOfReimbursementReferringToLawMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ReceiptOfReimbursementReferringToLawMember_doc" xml:lang="en-US">The member stands for receipts of reimbureement refering to law.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ReceivablesForProvisionOfWaterSupply" xlink:to="sbs_ReceivablesForProvisionOfWaterSupply_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ReceivablesForProvisionOfWaterSupply_doc" xml:lang="en-US">The amount of receivables for provision of water supply.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ReceivablesInCurrentAssets" xlink:to="sbs_ReceivablesInCurrentAssets_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ReceivablesInCurrentAssets_doc" xml:lang="en-US">The amount represents information related to receivables in current assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ReceivablesInNoncurrentAssets" xlink:to="sbs_ReceivablesInNoncurrentAssets_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ReceivablesInNoncurrentAssets_doc" xml:lang="en-US">The amount represents information related to receivables in noncurrent assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ReconciliationsMember" xlink:to="sbs_ReconciliationsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ReconciliationsMember_doc" xml:lang="en-US">The member stands for reconciliations.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RecoveriesRecognized" xlink:to="sbs_RecoveriesRecognized_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_RecoveriesRecognized_doc" xml:lang="en-US">The amount represents information related to recoveries recognized.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RecoveriesRecognizedInBadDebtExpense" xlink:to="sbs_RecoveriesRecognizedInBadDebtExpense_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_RecoveriesRecognizedInBadDebtExpense_doc" xml:lang="en-US">The amount represents information related to recoveries recognized in bad debt expense.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ReducingRevenueOnWaterAndSewageBills" xlink:to="sbs_ReducingRevenueOnWaterAndSewageBills_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ReducingRevenueOnWaterAndSewageBills_doc" xml:lang="en-US">The amoount of reducing revenue on water and sewage bills.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RegionalSystemMember" xlink:to="sbs_RegionalSystemMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_RegionalSystemMember_doc" xml:lang="en-US">The member stands for regional systems.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RegulationControlAndOversightFee" xlink:to="sbs_RegulationControlAndOversightFee_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_RegulationControlAndOversightFee_doc" xml:lang="en-US">The amount represents information related to regulation control and oversight fee.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ReimbursementForRetirementAndPensionBenefitsPaidMember" xlink:to="sbs_ReimbursementForRetirementAndPensionBenefitsPaidMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ReimbursementForRetirementAndPensionBenefitsPaidMember_doc" xml:lang="en-US">The member stands for reimbursement for retirement and pension benefit paid.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ReimbursementGESP2015Member" xlink:to="sbs_ReimbursementGESP2015Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ReimbursementGESP2015Member_doc" xml:lang="en-US">This member stands for reimbursement gesp 2015.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ReimbursementOfAdditionalRetirementAndPensionPlan" xlink:to="sbs_ReimbursementOfAdditionalRetirementAndPensionPlan_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ReimbursementOfAdditionalRetirementAndPensionPlan_doc" xml:lang="en-US">The amount represents information related to reimbursement of additional retirement and pension plan.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ReimbursementReceivableRelatedToReservoirs" xlink:to="sbs_ReimbursementReceivableRelatedToReservoirs_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ReimbursementReceivableRelatedToReservoirs_doc" xml:lang="en-US">The amount represents information related to reimbursement receivable related to reservoirs.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RelatedPartyLoanAgreement" xlink:to="sbs_RelatedPartyLoanAgreement_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_RelatedPartyLoanAgreement_doc" xml:lang="en-US">The amount represents information related to related party loan agreement.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RemainingDebitBalance" xlink:to="sbs_RemainingDebitBalance_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_RemainingDebitBalance_doc" xml:lang="en-US">Remaining debit balance.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ReportingCurrencyAxis" xlink:to="sbs_ReportingCurrencyAxis_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ReportingCurrencyAxis_doc" xml:lang="en-US">The represents information related to reporting currency.</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_ReportingCurrencyDomain" xlink:label="sbs_ReportingCurrencyDomain" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ReportingCurrencyDomain" xlink:to="sbs_ReportingCurrencyDomain_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ReportingCurrencyDomain_doc" xml:lang="en-US">The represents information related to reporting currency.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RestrictiveRatios" xlink:to="sbs_RestrictiveRatios_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_RestrictiveRatios_doc" xml:lang="en-US">Represents restictive ratios.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RevenueFromConstructionServiceGrossMargin" xlink:to="sbs_RevenueFromConstructionServiceGrossMargin_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_RevenueFromConstructionServiceGrossMargin_doc" xml:lang="en-US">The amount represents information related to revenue from construction service gross margin.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RevenueFromSanitationServicesExcludingConstructionRevenue" xlink:to="sbs_RevenueFromSanitationServicesExcludingConstructionRevenue_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_RevenueFromSanitationServicesExcludingConstructionRevenue_doc" xml:lang="en-US">The amount of revenue from sanitation services (excluding construction revenue).</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RevenueFromSanitationServicesExcludingConstructionRevenues" xlink:to="sbs_RevenueFromSanitationServicesExcludingConstructionRevenues_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_RevenueFromSanitationServicesExcludingConstructionRevenues_doc" xml:lang="en-US">The amount of revenue from sanitation services (excluding construction revenue).</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RightOfUseAndministrativeExpense" xlink:to="sbs_RightOfUseAndministrativeExpense_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_RightOfUseAndministrativeExpense_doc" xml:lang="en-US">The amount represents information related to right of use and aministrative expense.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RightOfUseOtherAssetsMember" xlink:to="sbs_RightOfUseOtherAssetsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_RightOfUseOtherAssetsMember_doc" xml:lang="en-US">This member stands for right of use other assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RightOfUseOtherOperatingIncomeExpense" xlink:to="sbs_RightOfUseOtherOperatingIncomeExpense_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_RightOfUseOtherOperatingIncomeExpense_doc" xml:lang="en-US">The amount represents information related to right of use other operating income expense.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RightOfUseSellingExpense" xlink:to="sbs_RightOfUseSellingExpense_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_RightOfUseSellingExpense_doc" xml:lang="en-US">The amount represents information related to right of use selling expense.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RightOfUsesMember" xlink:to="sbs_RightOfUsesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_RightOfUsesMember_doc" xml:lang="en-US">The member stands for right of use of assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SabesprevMaisOneMember" xlink:to="sbs_SabesprevMaisOneMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SabesprevMaisOneMember_doc" xml:lang="en-US">The member stands for sabesprev mais.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SabesprevMaisPlanMember" xlink:to="sbs_SabesprevMaisPlanMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SabesprevMaisPlanMember_doc" xml:lang="en-US">This member stands for sabesprev mais plan.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SalariesPayrollChargesAndBenefitsMember" xlink:to="sbs_SalariesPayrollChargesAndBenefitsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SalariesPayrollChargesAndBenefitsMember_doc" xml:lang="en-US">This member stands for salaries payroll charges and benefits.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SalariesPayrollChargesAndSocialContributionsPayable" xlink:to="sbs_SalariesPayrollChargesAndSocialContributionsPayable_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SalariesPayrollChargesAndSocialContributionsPayable_doc" xml:lang="en-US">The amount represents information related to salaries payroll charges and social contributions payable.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SalesTaxOnRevenue" xlink:to="sbs_SalesTaxOnRevenue_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SalesTaxOnRevenue_doc" xml:lang="en-US">The amount represents information related to sales tax on revenue.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SaneaquaMairinqueMember" xlink:to="sbs_SaneaquaMairinqueMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SaneaquaMairinqueMember_doc" xml:lang="en-US">This member stands for saneaqua mairinque.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SanitationInitiatives" xlink:to="sbs_SanitationInitiatives_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SanitationInitiatives_doc" xml:lang="en-US">The amount represents information related to sanitation initiatives.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SanitationSaoPaoloMember" xlink:to="sbs_SanitationSaoPaoloMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SanitationSaoPaoloMember_doc" xml:lang="en-US">The member stands for sanitations sao paolo.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SanitationServices1Member" xlink:to="sbs_SanitationServices1Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SanitationServices1Member_doc" xml:lang="en-US">This member stands for sanitation services.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SanitationServicesMember" xlink:to="sbs_SanitationServicesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SanitationServicesMember_doc" xml:lang="en-US">This member stands for sanitation services.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SanitationServicesRate" xlink:to="sbs_SanitationServicesRate_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SanitationServicesRate_doc" xml:lang="en-US">It represent the sanitation services rate.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SanitationServicesRevenue" xlink:to="sbs_SanitationServicesRevenue_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SanitationServicesRevenue_doc" xml:lang="en-US">The amount represents information related to sanitation services revenue.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SanitationsMember" xlink:to="sbs_SanitationsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SanitationsMember_doc" xml:lang="en-US">The member stands for sanitary.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SaoBernardoDoCampoMember" xlink:to="sbs_SaoBernardoDoCampoMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SaoBernardoDoCampoMember_doc" xml:lang="en-US">This member stands for sao bernardo do campo.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SaoCaetanoDoSulMember" xlink:to="sbs_SaoCaetanoDoSulMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SaoCaetanoDoSulMember_doc" xml:lang="en-US">This member stands for sao caetano do sul.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SaoLourencoMember" xlink:to="sbs_SaoLourencoMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SaoLourencoMember_doc" xml:lang="en-US">This member stands for sao lourenco.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SaoLourencoProductionSystemMember" xlink:to="sbs_SaoLourencoProductionSystemMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SaoLourencoProductionSystemMember_doc" xml:lang="en-US">This member stands for sao lourenco production system.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SaoPauloMember" xlink:to="sbs_SaoPauloMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SaoPauloMember_doc" xml:lang="en-US">This member stands for Sao Paulo.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfBidInvestwasRaisedTableTextBlock" xlink:to="sbs_ScheduleOfBidInvestwasRaisedTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ScheduleOfBidInvestwasRaisedTableTextBlock_doc" xml:lang="en-US">The tabular disclosure of bid invest was raised.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfReconciliationOfExpensesWithPensionObligationsTableTextBlock" xlink:to="sbs_ScheduleOfReconciliationOfExpensesWithPensionObligationsTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ScheduleOfReconciliationOfExpensesWithPensionObligationsTableTextBlock_doc" xml:lang="en-US">The tabular disclosure of reconciliation of expenses with pension obligations.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SeasammMember" xlink:to="sbs_SeasammMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SeasammMember_doc" xml:lang="en-US">This member stands for seasamm.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SensitivityAnalysisAxis" xlink:to="sbs_SensitivityAnalysisAxis_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SensitivityAnalysisAxis_doc" xml:lang="en-US">Its represents information related to sensitivity analysis.</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_SensitivityAnalysisDomain" xlink:label="sbs_SensitivityAnalysisDomain" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SensitivityAnalysisDomain" xlink:to="sbs_SensitivityAnalysisDomain_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SensitivityAnalysisDomain_doc" xml:lang="en-US">Its represents information related to sensitivity analysis.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ServiceContractsCommitmentsMember" xlink:to="sbs_ServiceContractsCommitmentsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ServiceContractsCommitmentsMember_doc" xml:lang="en-US">This member stands for service contracts commitments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ServiceTransferIntangibleAssets" xlink:to="sbs_ServiceTransferIntangibleAssets_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ServiceTransferIntangibleAssets_doc" xml:lang="en-US">The amount represents information related to service transfer intangible assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ServicesAgreementMember" xlink:to="sbs_ServicesAgreementMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ServicesAgreementMember_doc" xml:lang="en-US">This member stands for services agreement.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ServicesPayable" xlink:to="sbs_ServicesPayable_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ServicesPayable_doc" xml:lang="en-US">The amount represents information related to services payable.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SeventeenIssueDebenturesSeriesSecondMember" xlink:to="sbs_SeventeenIssueDebenturesSeriesSecondMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SeventeenIssueDebenturesSeriesSecondMember_doc" xml:lang="en-US">This member stans for seventeen issue debentures series second.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SeventeenthIssueDebenturesMember" xlink:to="sbs_SeventeenthIssueDebenturesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SeventeenthIssueDebenturesMember_doc" xml:lang="en-US">This member stands for seventeenth issue debentures.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SeverancePayableCurrent" xlink:to="sbs_SeverancePayableCurrent_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SeverancePayableCurrent_doc" xml:lang="en-US">The amount represents information related to severance payable current.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SeverancePayableNoncurrent" xlink:to="sbs_SeverancePayableNoncurrent_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SeverancePayableNoncurrent_doc" xml:lang="en-US">The amount represents information related to severance payable noncurrent.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SocialContributionAccruedRate" xlink:to="sbs_SocialContributionAccruedRate_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SocialContributionAccruedRate_doc" xml:lang="en-US">It represent the social contribution accrued rate.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SocialSecuritysContributionMember" xlink:to="sbs_SocialSecuritysContributionMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SocialSecuritysContributionMember_doc" xml:lang="en-US">The member stands for social security contributions.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SoftwareLicenseMember" xlink:to="sbs_SoftwareLicenseMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SoftwareLicenseMember_doc" xml:lang="en-US">This member stands for software license.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SoftwareLicensesMember" xlink:to="sbs_SoftwareLicensesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SoftwareLicensesMember_doc" xml:lang="en-US">The member stands for software licence.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SpecifiedRiskMember" xlink:to="sbs_SpecifiedRiskMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SpecifiedRiskMember_doc" xml:lang="en-US">The member stands for specific risks.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_StandardPoorsMember" xlink:to="sbs_StandardPoorsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_StandardPoorsMember_doc" xml:lang="en-US">This member stands for standard poors.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_StateDepartmentOfFinanceMember" xlink:to="sbs_StateDepartmentOfFinanceMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_StateDepartmentOfFinanceMember_doc" xml:lang="en-US">This member stands for state department of finance.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_StateGovernmentMember" xlink:to="sbs_StateGovernmentMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_StateGovernmentMember_doc" xml:lang="en-US">This member stands for state government.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SubscribedAndPaidincapital" xlink:to="sbs_SubscribedAndPaidincapital_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SubscribedAndPaidincapital_doc" xml:lang="en-US">The amount represents information related to subscribed and paid in capital.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SubtotalClaimMember" xlink:to="sbs_SubtotalClaimMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SubtotalClaimMember_doc" xml:lang="en-US">The member stands for subtotal claim.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SumamryOfChangesInIntangibleAssetsTableTextBlock" xlink:to="sbs_SumamryOfChangesInIntangibleAssetsTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SumamryOfChangesInIntangibleAssetsTableTextBlock_doc" xml:lang="en-US">The amount represents information related to sumamry of changes in intangible sssets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfAccountsReceivableInterestOnCapitalPayableRevenueAndExpensesWithGovernmentTableTextBlock" xlink:to="sbs_SummaryOfAccountsReceivableInterestOnCapitalPayableRevenueAndExpensesWithGovernmentTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfAccountsReceivableInterestOnCapitalPayableRevenueAndExpensesWithGovernmentTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of accounts receivable interest on capital payable revenue and expenses with government.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfActuarialAssumptionsTableTextBlock" xlink:to="sbs_SummaryOfActuarialAssumptionsTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfActuarialAssumptionsTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of actuarial assumptions.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfAgingOfTradeReceivablesTableTextBlock" xlink:to="sbs_SummaryOfAgingOfTradeReceivablesTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfAgingOfTradeReceivablesTableTextBlock_doc" xml:lang="en-US">The disclosure represents information related to summary of aging of trade receivables.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfAllocationOfProfitTableTextBlock" xlink:to="sbs_SummaryOfAllocationOfProfitTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfAllocationOfProfitTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of allocation of profit.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfAmountsRecognizedInIncomeStatementTableTextBlock" xlink:to="sbs_SummaryOfAmountsRecognizedInIncomeStatementTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfAmountsRecognizedInIncomeStatementTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of amounts recognized in income statement.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfBenefitPlanExpensesRecognizedByEmployerTableTextBlock" xlink:to="sbs_SummaryOfBenefitPlanExpensesRecognizedByEmployerTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfBenefitPlanExpensesRecognizedByEmployerTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of benefit plan expenses recognized by employer.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfBorrowingAndFinancingVariableInterestRateTableTextBlock" xlink:to="sbs_SummaryOfBorrowingAndFinancingVariableInterestRateTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfBorrowingAndFinancingVariableInterestRateTableTextBlock_doc" xml:lang="en-US">The disclosure represents information related to summary of borrowing and financing variable interest rate.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfBorrowingsAndFinancingCreditLimitedTableTextBlock" xlink:to="sbs_SummaryOfBorrowingsAndFinancingCreditLimitedTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfBorrowingsAndFinancingCreditLimitedTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of borrowings and financing credit limited.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfBorrowingsAndFinancingOutstandingTableTextBlock" xlink:to="sbs_SummaryOfBorrowingsAndFinancingOutstandingTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfBorrowingsAndFinancingOutstandingTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of borrowings and financing outstanding.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfBorrowingsPaymentScheduleTableTextBlock" xlink:to="sbs_SummaryOfBorrowingsPaymentScheduleTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfBorrowingsPaymentScheduleTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of borrowings payment.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfBorrowingsTermsTableTextBlock" xlink:to="sbs_SummaryOfBorrowingsTermsTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfBorrowingsTermsTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of borrowings terms.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfCapitalManagementTableTextBlock" xlink:to="sbs_SummaryOfCapitalManagementTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfCapitalManagementTableTextBlock_doc" xml:lang="en-US">The disclosure represents information related to summary of capital management.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfCashAndCashEquivalentsTableTextBlock" xlink:to="sbs_SummaryOfCashAndCashEquivalentsTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfCashAndCashEquivalentsTableTextBlock_doc" xml:lang="en-US">The disclosure represents information related to summary of cash and cash equivalents.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfChangesInBorrowingsTableTextBlock" xlink:to="sbs_SummaryOfChangesInBorrowingsTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfChangesInBorrowingsTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of changes in borrowings.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfChangesInDeferredTaxesTableTextBlock" xlink:to="sbs_SummaryOfChangesInDeferredTaxesTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfChangesInDeferredTaxesTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of changes in deferred taxes.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfChangesInPropertyPlantAndEquipmentTableTextBlock" xlink:to="sbs_SummaryOfChangesInPropertyPlantAndEquipmentTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfChangesInPropertyPlantAndEquipmentTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of changes in property plant and equipment.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfChangesInProvisionsTableTextBlock" xlink:to="sbs_SummaryOfChangesInProvisionsTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfChangesInProvisionsTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of changes in provisions.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfCommitmentsLineItems" xlink:to="sbs_SummaryOfCommitmentsLineItems_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfCommitmentsLineItems_doc" xml:lang="en-US">Its represents information related to summary of commitments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfCommitmentsTable" xlink:to="sbs_SummaryOfCommitmentsTable_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfCommitmentsTable_doc" xml:lang="en-US">Its represents information related to summary of commitments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfCommitmentsTableTextBlock" xlink:to="sbs_SummaryOfCommitmentsTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfCommitmentsTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of commitments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfConcessionAgreementsTableTextBlock" xlink:to="sbs_SummaryOfConcessionAgreementsTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfConcessionAgreementsTableTextBlock_doc" xml:lang="en-US">The disclosure represents information related to summary of concession agreements.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfContractAssetsTableTextBlock" xlink:to="sbs_SummaryOfContractAssetsTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfContractAssetsTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of contract assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfCreditInformationOfBanksTableTextBlock" xlink:to="sbs_SummaryOfCreditInformationOfBanksTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfCreditInformationOfBanksTableTextBlock_doc" xml:lang="en-US">The disclosure represents information related to summary of credit information of banks.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfCurrentTaxAssetsTableTextBlock" xlink:to="sbs_SummaryOfCurrentTaxAssetsTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfCurrentTaxAssetsTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of current tax assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfCurrentTaxLiabilitiesTableTextBlock" xlink:to="sbs_SummaryOfCurrentTaxLiabilitiesTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfCurrentTaxLiabilitiesTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of current tax liabilities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfDeferredTaxesAndContributionsLineItems" xlink:to="sbs_SummaryOfDeferredTaxesAndContributionsLineItems_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfDeferredTaxesAndContributionsLineItems_doc" xml:lang="en-US">Its represents information related to summary of deferred taxes and contributions.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfDeferredTaxesAndContributionsTable" xlink:to="sbs_SummaryOfDeferredTaxesAndContributionsTable_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfDeferredTaxesAndContributionsTable_doc" xml:lang="en-US">Its represents information related to summary of deferred taxes and contributions.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfDeferredTaxesTableTextBlock" xlink:to="sbs_SummaryOfDeferredTaxesTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfDeferredTaxesTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of deferred taxes.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfDistributionOfEarningsTableTextBlock" xlink:to="sbs_SummaryOfDistributionOfEarningsTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfDistributionOfEarningsTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of distribution of earnings.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:to="sbs_SummaryOfEarningsPerShareBasicAndDilutedTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfEarningsPerShareBasicAndDilutedTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of earnings per share basic and diluted.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfEmployeeBenefitsLineItems" xlink:to="sbs_SummaryOfEmployeeBenefitsLineItems_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfEmployeeBenefitsLineItems_doc" xml:lang="en-US">Its represents information related to summary of employee benefits.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfEmployeeBenefitsTable" xlink:to="sbs_SummaryOfEmployeeBenefitsTable_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfEmployeeBenefitsTable_doc" xml:lang="en-US">Its represents information related to summary of employee benefits.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfEquityLineItems" xlink:to="sbs_SummaryOfEquityLineItems_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfEquityLineItems_doc" xml:lang="en-US">Its represents information related to summary of equity.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfEquityTable" xlink:to="sbs_SummaryOfEquityTable_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfEquityTable_doc" xml:lang="en-US">Its represents information related to summary of equity.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfExpenseRelatedToDefinedBenefitPlanUnfundedTableTextBlock" xlink:to="sbs_SummaryOfExpenseRelatedToDefinedBenefitPlanUnfundedTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfExpenseRelatedToDefinedBenefitPlanUnfundedTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of expense related to defined benefit plan unfunded.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfExpensesByNatureTableTextBlock" xlink:to="sbs_SummaryOfExpensesByNatureTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfExpensesByNatureTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of expenses by nature.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfExposureToExchangeRiskTableTextBlock" xlink:to="sbs_SummaryOfExposureToExchangeRiskTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfExposureToExchangeRiskTableTextBlock_doc" xml:lang="en-US">The disclosure represents information related to summary of exposure to exchange risk.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfFairValueOfBenefitPlanTableTextBlock" xlink:to="sbs_SummaryOfFairValueOfBenefitPlanTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfFairValueOfBenefitPlanTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of fair value of benefit plan.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfFinancialIncomeExpenseLineItems" xlink:to="sbs_SummaryOfFinancialIncomeExpenseLineItems_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfFinancialIncomeExpenseLineItems_doc" xml:lang="en-US">The amount represents information related to summary of financial income expense.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfFinancialIncomeExpenseTable" xlink:to="sbs_SummaryOfFinancialIncomeExpenseTable_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfFinancialIncomeExpenseTable_doc" xml:lang="en-US">The amount represents information related to summary of financial income expense.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfFinancialIncomeExpensesTableTextBlock" xlink:to="sbs_SummaryOfFinancialIncomeExpensesTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfFinancialIncomeExpensesTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of financial income expenses.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfFinancialInvestmentsTableTextBlock" xlink:to="sbs_SummaryOfFinancialInvestmentsTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfFinancialInvestmentsTableTextBlock_doc" xml:lang="en-US">The disclosure represents information related to summary of financial investments .</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfFinancialLiabilitiesTableTextBlock" xlink:to="sbs_SummaryOfFinancialLiabilitiesTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfFinancialLiabilitiesTableTextBlock_doc" xml:lang="en-US">The disclosure represents information related to summary of financial liabilities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfFinancialPositionDetailsTableTextBlock" xlink:to="sbs_SummaryOfFinancialPositionDetailsTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfFinancialPositionDetailsTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of financial position details.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfFinancialPositionTableTextBlock" xlink:to="sbs_SummaryOfFinancialPositionTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfFinancialPositionTableTextBlock_doc" xml:lang="en-US">The disclosure represents information related to summary of financial position.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfFundingTableTextBlock" xlink:to="sbs_SummaryOfFundingTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfFundingTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of funding.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfGainsLossesDueToChangesInAssumptionsTableTextBlock" xlink:to="sbs_SummaryOfGainsLossesDueToChangesInAssumptionsTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfGainsLossesDueToChangesInAssumptionsTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of gains losses due to changes in assumptions.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfImpactsOnGrossOperatingRevenueAndCostsTableTextBlock" xlink:to="sbs_SummaryOfImpactsOnGrossOperatingRevenueAndCostsTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfImpactsOnGrossOperatingRevenueAndCostsTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of impacts on gross operating revenue and costs.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfIncomeStatementImpactTableTextBlock" xlink:to="sbs_SummaryOfIncomeStatementImpactTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfIncomeStatementImpactTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of income statement impact.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfIncreaseDecreaseInExchangeRateTableTextBlock" xlink:to="sbs_SummaryOfIncreaseDecreaseInExchangeRateTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfIncreaseDecreaseInExchangeRateTableTextBlock_doc" xml:lang="en-US">The disclosure represents information related to summary of increase decrease in exchange rate.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfInsuranceCoverageTableTextBlock" xlink:to="sbs_SummaryOfInsuranceCoverageTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfInsuranceCoverageTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of insurance coverage.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfInsuranceLineItems" xlink:to="sbs_SummaryOfInsuranceLineItems_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfInsuranceLineItems_doc" xml:lang="en-US">Its represents information related to summary of insurance.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfInsuranceTable" xlink:to="sbs_SummaryOfInsuranceTable_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfInsuranceTable_doc" xml:lang="en-US">Its represents information related to summary of insurance.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfIntangibleAssetsLineItems" xlink:to="sbs_SummaryOfIntangibleAssetsLineItems_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfIntangibleAssetsLineItems_doc" xml:lang="en-US">Its represents information related to summary of intangible assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfIntangibleAssetsTable" xlink:to="sbs_SummaryOfIntangibleAssetsTable_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfIntangibleAssetsTable_doc" xml:lang="en-US">Its represents information related to summary of intangible assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfInvesteesFinancialStatementsAndEquityInterestTableTextBlock" xlink:to="sbs_SummaryOfInvesteesFinancialStatementsAndEquityInterestTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfInvesteesFinancialStatementsAndEquityInterestTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of investees financial statements and equity interest.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfInvestmentPropertiesTableTextBlock" xlink:to="sbs_SummaryOfInvestmentPropertiesTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfInvestmentPropertiesTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of investment properties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfInvestmentsLineItems" xlink:to="sbs_SummaryOfInvestmentsLineItems_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfInvestmentsLineItems_doc" xml:lang="en-US">Its represents information related to summary of investments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfInvestmentsTable" xlink:to="sbs_SummaryOfInvestmentsTable_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfInvestmentsTable_doc" xml:lang="en-US">Its represents information related to summary of investments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfLawsuitsAndProceedingsThatResultedInProvisionsTableTextBlock" xlink:to="sbs_SummaryOfLawsuitsAndProceedingsThatResultedInProvisionsTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfLawsuitsAndProceedingsThatResultedInProvisionsTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of law suits and proceedings that resulted in provisions.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfLawsuitsDeemedAsContingentLiabilitiesTableTextBlock" xlink:to="sbs_SummaryOfLawsuitsDeemedAsContingentLiabilitiesTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfLawsuitsDeemedAsContingentLiabilitiesTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of lawsuits deemed as contingent liabilities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfLiabilitiesAssumedTableTextBlock" xlink:to="sbs_SummaryOfLiabilitiesAssumedTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfLiabilitiesAssumedTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of liabilities sssumed.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfLoanAgreementThroughCreditFacilityTableTextBlock" xlink:to="sbs_SummaryOfLoanAgreementThroughCreditFacilityTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfLoanAgreementThroughCreditFacilityTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of loan agreement through credit facility.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfNewAccountingStandardsAmendmentsAndInterpretationsAdoptedTableTextBlock" xlink:to="sbs_SummaryOfNewAccountingStandardsAmendmentsAndInterpretationsAdoptedTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfNewAccountingStandardsAmendmentsAndInterpretationsAdoptedTableTextBlock_doc" xml:lang="en-US">The disclosure represents information related to summary of new accounting standards amendments and interpretations adopted.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfOperatingCostsAndExpensesLineItems" xlink:to="sbs_SummaryOfOperatingCostsAndExpensesLineItems_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfOperatingCostsAndExpensesLineItems_doc" xml:lang="en-US">Its represents information related to summary of operating costs and expenses.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfOperatingCostsAndExpensesTable" xlink:to="sbs_SummaryOfOperatingCostsAndExpensesTable_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfOperatingCostsAndExpensesTable_doc" xml:lang="en-US">Its represents information related to summary of operating costs and expenses.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfOperatingRevenueLineItems" xlink:to="sbs_SummaryOfOperatingRevenueLineItems_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfOperatingRevenueLineItems_doc" xml:lang="en-US">Its represents information related to summary of operating revenue.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfOperatingRevenueTable" xlink:to="sbs_SummaryOfOperatingRevenueTable_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfOperatingRevenueTable_doc" xml:lang="en-US">Its represents information related to summary of operating revenue.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfOperatingRevenueTableTextBlock" xlink:to="sbs_SummaryOfOperatingRevenueTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfOperatingRevenueTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of operating revenue.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfOperatingSegmentInformationTableTextBlock" xlink:to="sbs_SummaryOfOperatingSegmentInformationTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfOperatingSegmentInformationTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of operating segment information.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfOtherComprehensiveLossTableTextBlock" xlink:to="sbs_SummaryOfOtherComprehensiveLossTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfOtherComprehensiveLossTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of other comprehensive loss.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfOtherOperatingIncomeExpensesTableTextBlock" xlink:to="sbs_SummaryOfOtherOperatingIncomeExpensesTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfOtherOperatingIncomeExpensesTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of other operating income expenses.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfPensionPlanBenefitsTableTextBlock" xlink:to="sbs_SummaryOfPensionPlanBenefitsTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfPensionPlanBenefitsTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of pension plan benefits.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfPlanAssetsTableTextBlock" xlink:to="sbs_SummaryOfPlanAssetsTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfPlanAssetsTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of plan assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfPropertyPlantAndEquipmentTableTextBlock" xlink:to="sbs_SummaryOfPropertyPlantAndEquipmentTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfPropertyPlantAndEquipmentTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of property plant and equipment.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfProvisionsLineItems" xlink:to="sbs_SummaryOfProvisionsLineItems_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfProvisionsLineItems_doc" xml:lang="en-US">Its represents information related to summary of porovisions.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfProvisionsTable" xlink:to="sbs_SummaryOfProvisionsTable_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfProvisionsTable_doc" xml:lang="en-US">Its represents information related to summary of porovisions.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfRealizationOfDeferredTaxesTableTextBlock" xlink:to="sbs_SummaryOfRealizationOfDeferredTaxesTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfRealizationOfDeferredTaxesTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of realization of deferred taxes.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfReconciliationOfDefinedBenefitObligationsTableTextBlock" xlink:to="sbs_SummaryOfReconciliationOfDefinedBenefitObligationsTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfReconciliationOfDefinedBenefitObligationsTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of reconciliation of defined denefit obligations.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfReconciliationOfEffectiveTaxRateTableTextBlock" xlink:to="sbs_SummaryOfReconciliationOfEffectiveTaxRateTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfReconciliationOfEffectiveTaxRateTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of reconciliation of effective tax rate.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfReconciliationOfEstimatedLossesOfIncomeTableTextBlock" xlink:to="sbs_SummaryOfReconciliationOfEstimatedLossesOfIncomeTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfReconciliationOfEstimatedLossesOfIncomeTableTextBlock_doc" xml:lang="en-US">The disclosure represents information related to summary of reconciliation of estimated losses of income.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfReconciliationOfGrossOperatingRevenueAndNetOperatingRevenue" xlink:to="sbs_SummaryOfReconciliationOfGrossOperatingRevenueAndNetOperatingRevenue_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfReconciliationOfGrossOperatingRevenueAndNetOperatingRevenue_doc" xml:lang="en-US">The amount represents information related to summary of reconciliation of gross operating revenue and net operating revenue.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfRestrictedCashLineItems" xlink:to="sbs_SummaryOfRestrictedCashLineItems_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfRestrictedCashLineItems_doc" xml:lang="en-US">The amount represents information related to summary of restricted cash line items.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfRestrictedCashTable" xlink:to="sbs_SummaryOfRestrictedCashTable_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfRestrictedCashTable_doc" xml:lang="en-US">The amount represents information related to summary of restricted cash table.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfRestrictedCashTableTextBlock" xlink:to="sbs_SummaryOfRestrictedCashTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfRestrictedCashTableTextBlock_doc" xml:lang="en-US">The disclosure represents information related to summary of restricted cash.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfRestrictiveCovenantsRatiosTableTextBlock" xlink:to="sbs_SummaryOfRestrictiveCovenantsRatiosTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfRestrictiveCovenantsRatiosTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of restrictive covenants ratios.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfRightOfUseTableTextBlock" xlink:to="sbs_SummaryOfRightOfUseTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfRightOfUseTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summaryof right of use.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfRiskManagementLineItems" xlink:to="sbs_SummaryOfRiskManagementLineItems_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfRiskManagementLineItems_doc" xml:lang="en-US">Its represents information related to summary of risk management line items.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfRiskManagementTable" xlink:to="sbs_SummaryOfRiskManagementTable_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfRiskManagementTable_doc" xml:lang="en-US">The amount represents information related to summary of risk Management.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfSensitivityAnalysisOfBenefitPlansTableTextBlock" xlink:to="sbs_SummaryOfSensitivityAnalysisOfBenefitPlansTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfSensitivityAnalysisOfBenefitPlansTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of sensitivity analysis of benefit plans.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfSubscribedAndPaidinCapitalTableTextBlock" xlink:to="sbs_SummaryOfSubscribedAndPaidinCapitalTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfSubscribedAndPaidinCapitalTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of subscribed and paid in capital.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfSupplementalCashFlowInformationTableTextBlock" xlink:to="sbs_SummaryOfSupplementalCashFlowInformationTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfSupplementalCashFlowInformationTableTextBlock_doc" xml:lang="en-US">The amount represents information related to summary of supplemental cash flow information.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfTaxesRecoverablePayableLineItems" xlink:to="sbs_SummaryOfTaxesRecoverablePayableLineItems_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfTaxesRecoverablePayableLineItems_doc" xml:lang="en-US">Its represents information related to summary of taxes recoverable payable.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfTaxesRecoverablePayableTable" xlink:to="sbs_SummaryOfTaxesRecoverablePayableTable_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfTaxesRecoverablePayableTable_doc" xml:lang="en-US">Its represents information related to summary of taxes recoverable payable.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfTradeReceivableAllowanceForDoubtfulAccountsTableTextBlock" xlink:to="sbs_SummaryOfTradeReceivableAllowanceForDoubtfulAccountsTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfTradeReceivableAllowanceForDoubtfulAccountsTableTextBlock_doc" xml:lang="en-US">The disclosure represents information related to summary of trade receivable allowance for doubtful accounts.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfTradeReceivablesLineItems" xlink:to="sbs_SummaryOfTradeReceivablesLineItems_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfTradeReceivablesLineItems_doc" xml:lang="en-US">The amount represents information related to summary of trade receivables.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfTradeReceivablesTable" xlink:to="sbs_SummaryOfTradeReceivablesTable_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SummaryOfTradeReceivablesTable_doc" xml:lang="en-US">The amount represents information related to summary of trade receivables.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SupplierClaimMember" xlink:to="sbs_SupplierClaimMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SupplierClaimMember_doc" xml:lang="en-US">The member stands for supplier claim.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SurplusMinimumMandatory" xlink:to="sbs_SurplusMinimumMandatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_SurplusMinimumMandatory_doc" xml:lang="en-US">The amount represents information related to surplus minimum mandatory.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TaxClaimMember" xlink:to="sbs_TaxClaimMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TaxClaimMember_doc" xml:lang="en-US">The member stands for tax claim.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TaxDeficiencyNoticeRelatedToSewageServices" xlink:to="sbs_TaxDeficiencyNoticeRelatedToSewageServices_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TaxDeficiencyNoticeRelatedToSewageServices_doc" xml:lang="en-US">The amount represents information related to tax deficiency notice related to sewage services.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TaxExpenseMember" xlink:to="sbs_TaxExpenseMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TaxExpenseMember_doc" xml:lang="en-US">The member stands for tax expense.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TaxProvisionsMember" xlink:to="sbs_TaxProvisionsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TaxProvisionsMember_doc" xml:lang="en-US">The member stands for tax provision.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TaxaDeJurosALongoPrazosMember" xlink:to="sbs_TaxaDeJurosALongoPrazosMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TaxaDeJurosALongoPrazosMember_doc" xml:lang="en-US">The member stands for taxa de juros longo prazo.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TenthIssueDebenturesMember" xlink:to="sbs_TenthIssueDebenturesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TenthIssueDebenturesMember_doc" xml:lang="en-US">This member stands for tenth issue debentures.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TermsOfConcession" xlink:to="sbs_TermsOfConcession_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TermsOfConcession_doc" xml:lang="en-US">It represents the terms of concession.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TerrenosMember" xlink:to="sbs_TerrenosMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TerrenosMember_doc" xml:lang="en-US">The member stands for terrenos.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TotaMunicipalitiesThatHaveAlreadySignedContract" xlink:to="sbs_TotaMunicipalitiesThatHaveAlreadySignedContract_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TotaMunicipalitiesThatHaveAlreadySignedContract_doc" xml:lang="en-US">The amount represents information related total municipalities that have already signed contract.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TotalAmortizationAmount" xlink:to="sbs_TotalAmortizationAmount_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TotalAmortizationAmount_doc" xml:lang="en-US">The amount of total amortization.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TotalCapital" xlink:to="sbs_TotalCapital_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TotalCapital_doc" xml:lang="en-US">The amount represents total capital.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TotalProgramAmount" xlink:to="sbs_TotalProgramAmount_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TotalProgramAmount_doc" xml:lang="en-US">Total program amount.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TotalProgramAmountRecordedUnderIntangibleAssets" xlink:to="sbs_TotalProgramAmountRecordedUnderIntangibleAssets_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TotalProgramAmountRecordedUnderIntangibleAssets_doc" xml:lang="en-US">Total program amount recorded under intangible assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TotalReimbursedProgramAmount" xlink:to="sbs_TotalReimbursedProgramAmount_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TotalReimbursedProgramAmount_doc" xml:lang="en-US">Total reimbursed program amount</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TotalingProposedDividends" xlink:to="sbs_TotalingProposedDividends_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TotalingProposedDividends_doc" xml:lang="en-US">The amount of totaling proposed dividends.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TradeReceivablesAxis" xlink:to="sbs_TradeReceivablesAxis_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TradeReceivablesAxis_doc" xml:lang="en-US">Its represents information related to trade receivables.</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TradeReceivablesDomain" xlink:label="sbs_TradeReceivablesDomain" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TradeReceivablesDomain" xlink:to="sbs_TradeReceivablesDomain_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TradeReceivablesDomain_doc" xml:lang="en-US">Its represents information related to trade receivables.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TradeReceivablesGross" xlink:to="sbs_TradeReceivablesGross_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TradeReceivablesGross_doc" xml:lang="en-US">The amount represents information related to trade receivables gross.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TradeReceivablesPastDue" xlink:to="sbs_TradeReceivablesPastDue_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TradeReceivablesPastDue_doc" xml:lang="en-US">The amount represents information related to trade receivables past due.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TradeReceivablesSectorAxis" xlink:to="sbs_TradeReceivablesSectorAxis_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TradeReceivablesSectorAxis_doc" xml:lang="en-US">Its represents information related to trade receivables sector.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TraditionalGuaranteeInsurancesMember" xlink:to="sbs_TraditionalGuaranteeInsurancesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TraditionalGuaranteeInsurancesMember_doc" xml:lang="en-US">The member stands for traditions guarentee insurance.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TransfersInvestmentProperty" xlink:to="sbs_TransfersInvestmentProperty_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TransfersInvestmentProperty_doc" xml:lang="en-US">The amount represents information related to transfers investment property.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TransportEquipmentsMember" xlink:to="sbs_TransportEquipmentsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TransportEquipmentsMember_doc" xml:lang="en-US">The member stands for transport equipment.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TreatmentSuppliesMember" xlink:to="sbs_TreatmentSuppliesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TreatmentSuppliesMember_doc" xml:lang="en-US">The member stands for treatments supplies.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwelfthMember" xlink:to="sbs_TwelfthMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TwelfthMember_doc" xml:lang="en-US">This member stands for twelfth.</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TwentiethIssueDebenturesMember" xlink:label="sbs_TwentiethIssueDebenturesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentiethIssueDebenturesMember" xlink:to="sbs_TwentiethIssueDebenturesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TwentiethIssueDebenturesMember_doc" xml:lang="en-US">This member stands for twentieth issue debentures.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentyFifthDebenturesMember" xlink:to="sbs_TwentyFifthDebenturesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TwentyFifthDebenturesMember_doc" xml:lang="en-US">This member stands for twenty fifth debentures.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentyFifthIssueDebenturesMember" xlink:to="sbs_TwentyFifthIssueDebenturesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TwentyFifthIssueDebenturesMember_doc" xml:lang="en-US">This member stands for twenty fifth issue debentures.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentyFifthIssueDebenturesSeriesOneMember" xlink:to="sbs_TwentyFifthIssueDebenturesSeriesOneMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TwentyFifthIssueDebenturesSeriesOneMember_doc" xml:lang="en-US">This member stands for twenty fifth issue debentures series one.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentyFirstIssueDebenturesMember" xlink:to="sbs_TwentyFirstIssueDebenturesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TwentyFirstIssueDebenturesMember_doc" xml:lang="en-US">This member stands for twenty first issue debentures.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentyFourthIssueDebenturesMember" xlink:to="sbs_TwentyFourthIssueDebenturesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TwentyFourthIssueDebenturesMember_doc" xml:lang="en-US">This member stands for twenty fourth issue debentures.</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TwentyFourthIssueDebenturesSeries1Member" xlink:label="sbs_TwentyFourthIssueDebenturesSeries1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentyFourthIssueDebenturesSeries1Member" xlink:to="sbs_TwentyFourthIssueDebenturesSeries1Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TwentyFourthIssueDebenturesSeries1Member_doc" xml:lang="en-US">The member stands for debentures series.</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TwentyFourthIssueDebenturesSeries2Member" xlink:label="sbs_TwentyFourthIssueDebenturesSeries2Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentyFourthIssueDebenturesSeries2Member" xlink:to="sbs_TwentyFourthIssueDebenturesSeries2Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TwentyFourthIssueDebenturesSeries2Member_doc" xml:lang="en-US">The member stands for debentures series.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentySecondIssueDebenturesMember" xlink:to="sbs_TwentySecondIssueDebenturesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TwentySecondIssueDebenturesMember_doc" xml:lang="en-US">This member stands for twenty second issue debentures.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentySevenDebenturesMember" xlink:to="sbs_TwentySevenDebenturesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TwentySevenDebenturesMember_doc" xml:lang="en-US">This member stands for twenty seven debentures.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentySevenIssueDebenturesMember" xlink:to="sbs_TwentySevenIssueDebenturesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TwentySevenIssueDebenturesMember_doc" xml:lang="en-US">This member stands for twenty seven issue debentures.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentySeventhIssueDebenturesMember" xlink:to="sbs_TwentySeventhIssueDebenturesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TwentySeventhIssueDebenturesMember_doc" xml:lang="en-US">This member stands for twenty seventh issue debentures.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentySeventhIssueDebenturesSeriesOneMember" xlink:to="sbs_TwentySeventhIssueDebenturesSeriesOneMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TwentySeventhIssueDebenturesSeriesOneMember_doc" xml:lang="en-US">This member stands for twenty seventh issue debentures series one.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentySeventhIssueDebenturesSeriesThreeMember" xlink:to="sbs_TwentySeventhIssueDebenturesSeriesThreeMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TwentySeventhIssueDebenturesSeriesThreeMember_doc" xml:lang="en-US">This member stands for twenty seventh issue debentures series three.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentySeventhIssueDebenturesSeriesTwoMember" xlink:to="sbs_TwentySeventhIssueDebenturesSeriesTwoMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TwentySeventhIssueDebenturesSeriesTwoMember_doc" xml:lang="en-US">This member stands for twenty seventh issue debentures series two.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentySixIssueDebenturesMember" xlink:to="sbs_TwentySixIssueDebenturesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TwentySixIssueDebenturesMember_doc" xml:lang="en-US">This member stands for twenty six issue debentures.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentySixthDebenturesMember" xlink:to="sbs_TwentySixthDebenturesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TwentySixthDebenturesMember_doc" xml:lang="en-US">This member stands for twenty sixth debentures.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentySixthIssueDebenturesMember" xlink:to="sbs_TwentySixthIssueDebenturesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TwentySixthIssueDebenturesMember_doc" xml:lang="en-US">This member stands for twenty sixth issue debentures.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentySixthIssueDebenturesSeriesOneMember" xlink:to="sbs_TwentySixthIssueDebenturesSeriesOneMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TwentySixthIssueDebenturesSeriesOneMember_doc" xml:lang="en-US">This member stands for twenty sixth issue debentures series one.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentySixthIssueDebenturesSeriesTwoMember" xlink:to="sbs_TwentySixthIssueDebenturesSeriesTwoMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TwentySixthIssueDebenturesSeriesTwoMember_doc" xml:lang="en-US">This member stands for twenty sixth issue debentures series two.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentyThirdIssueDebenturesMember" xlink:to="sbs_TwentyThirdIssueDebenturesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TwentyThirdIssueDebenturesMember_doc" xml:lang="en-US">This member stands for twenty third issue debentures.</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TwentyThirdIssueDebenturesSeries1Member" xlink:label="sbs_TwentyThirdIssueDebenturesSeries1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentyThirdIssueDebenturesSeries1Member" xlink:to="sbs_TwentyThirdIssueDebenturesSeries1Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TwentyThirdIssueDebenturesSeries1Member_doc" xml:lang="en-US">The member stands for denetures series.</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TwentyThirdIssueDebenturesSeries2Member" xlink:label="sbs_TwentyThirdIssueDebenturesSeries2Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentyThirdIssueDebenturesSeries2Member" xlink:to="sbs_TwentyThirdIssueDebenturesSeries2Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TwentyThirdIssueDebenturesSeries2Member_doc" xml:lang="en-US">The member stands for debentures series.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentyTwentyFiveMember" xlink:to="sbs_TwentyTwentyFiveMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TwentyTwentyFiveMember_doc" xml:lang="en-US">This member stands for twenty twenty five.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentyTwentyFoursMember" xlink:to="sbs_TwentyTwentyFoursMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TwentyTwentyFoursMember_doc" xml:lang="en-US">The member stands for twenty twenty four year.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentyTwentyOnesMember" xlink:to="sbs_TwentyTwentyOnesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TwentyTwentyOnesMember_doc" xml:lang="en-US">The member stands for twenty twenty one year.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentyTwentySixMember" xlink:to="sbs_TwentyTwentySixMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TwentyTwentySixMember_doc" xml:lang="en-US">This member stands for twenty twenty six.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentyTwentyThreesMember" xlink:to="sbs_TwentyTwentyThreesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TwentyTwentyThreesMember_doc" xml:lang="en-US">The member stands for twenty twenty three year.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentyTwentyTwosMember" xlink:to="sbs_TwentyTwentyTwosMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TwentyTwentyTwosMember_doc" xml:lang="en-US">The member stands for twenty twenty two year.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TypeOfAgreementAxis" xlink:to="sbs_TypeOfAgreementAxis_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TypeOfAgreementAxis_doc" xml:lang="en-US">Its represents information related to type of agreement.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TypesOfInvestmentAxis" xlink:to="sbs_TypesOfInvestmentAxis_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TypesOfInvestmentAxis_doc" xml:lang="en-US">Its represents information related to types of investment.</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_TypesOfInvestmentDomain" xlink:label="sbs_TypesOfInvestmentDomain" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TypesOfInvestmentDomain" xlink:to="sbs_TypesOfInvestmentDomain_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TypesOfInvestmentDomain_doc" xml:lang="en-US">Its represents information related to types of investment.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_UnbilledSupplyMember" xlink:to="sbs_UnbilledSupplyMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_UnbilledSupplyMember_doc" xml:lang="en-US">This member stands for unbilled supply.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_UndisputedReimbursement" xlink:to="sbs_UndisputedReimbursement_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_UndisputedReimbursement_doc" xml:lang="en-US">The amount represents information related to undisputed reimbursement.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_VIVESTPlanMember" xlink:to="sbs_VIVESTPlanMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_VIVESTPlanMember_doc" xml:lang="en-US">This member stands for vivest plan.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_WageIncreaseRateMember" xlink:to="sbs_WageIncreaseRateMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_WageIncreaseRateMember_doc" xml:lang="en-US">The member stands for wage increase rate.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_WaterNationalAgencyNoncurrent" xlink:to="sbs_WaterNationalAgencyNoncurrent_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_WaterNationalAgencyNoncurrent_doc" xml:lang="en-US">Agreements executed within the scope of the Hydrographic Basin Depollution Program (PRODES), also known as ""Treated Sewage Purchase Program"". 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 Caixa Econ&amp;amp;amp;amp;amp;amp;amp;amp;#244;mica Federal - Federal Savings Banks (CEF), until the fulfillment of treated sewage volume is evidenced, as well as, the reduction of polluting cargoes of each agreement. 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.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_WholesaleMunicipalGovernmentsMember" xlink:to="sbs_WholesaleMunicipalGovernmentsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_WholesaleMunicipalGovernmentsMember_doc" xml:lang="en-US">This member stands for whole sale municipal governments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_WithholdingIncomeTaxOnInterestOnCapitalAttributableAsMinimumMandatoryDividends" xlink:to="sbs_WithholdingIncomeTaxOnInterestOnCapitalAttributableAsMinimumMandatoryDividends_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_WithholdingIncomeTaxOnInterestOnCapitalAttributableAsMinimumMandatoryDividends_doc" xml:lang="en-US">The amount of income tax consequences of dividends to shareholders of the entity that were proposed or declared and are recognised as a liability in the financial statements.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_WithholdingsIncomeTaxMember" xlink:to="sbs_WithholdingsIncomeTaxMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_WithholdingsIncomeTaxMember_doc" xml:lang="en-US">The member stands for withholding income tax.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_WriteoffsDuringPeriodForBadAndDoubtfulDebtsForThirdPartyTransaction" xlink:to="sbs_WriteoffsDuringPeriodForBadAndDoubtfulDebtsForThirdPartyTransaction_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_WriteoffsDuringPeriodForBadAndDoubtfulDebtsForThirdPartyTransaction_doc" xml:lang="en-US">The amount represents information related to writeoffs during period for bad and doubtful debts for third party transaction.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherConcessionRelatedLegalProceedingsMember" xlink:to="sbs_OtherConcessionRelatedLegalProceedingsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_OtherConcessionRelatedLegalProceedingsMember_doc" xml:lang="en-US">This member stands for other concession related legal proceedings.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EnvironmentalLawsuitsWithSettlementsMember" xlink:to="sbs_EnvironmentalLawsuitsWithSettlementsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_EnvironmentalLawsuitsWithSettlementsMember_doc" xml:lang="en-US">This member stands for environmental lawsuits with settlements.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_GuaranteeInsuranceForEscrowDepositTerms" xlink:to="sbs_GuaranteeInsuranceForEscrowDepositTerms_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_GuaranteeInsuranceForEscrowDepositTerms_doc" xml:lang="en-US">It represents the guarantee insurance for escrow deposit terms.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ContributionParticipants" xlink:to="sbs_ContributionParticipants_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ContributionParticipants_doc" xml:lang="en-US">The amount of contribution participants.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PercentageOfTotalFixedIncome" xlink:to="sbs_PercentageOfTotalFixedIncome_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_PercentageOfTotalFixedIncome_doc" xml:lang="en-US">The percentage represents the total fixed income.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PercentageOfTotalEquities" xlink:to="sbs_PercentageOfTotalEquities_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_PercentageOfTotalEquities_doc" xml:lang="en-US">The percentage represents the total equities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PercentageOfTotalStructuredInvestments" xlink:to="sbs_PercentageOfTotalStructuredInvestments_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_PercentageOfTotalStructuredInvestments_doc" xml:lang="en-US">The percentage represents the total structured investments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PercentageOfOther" xlink:to="sbs_PercentageOfOther_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_PercentageOfOther_doc" xml:lang="en-US">The percentage represents the other.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PercentageOfFairValueOfPlansAssets" xlink:to="sbs_PercentageOfFairValueOfPlansAssets_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_PercentageOfFairValueOfPlansAssets_doc" xml:lang="en-US">The percentage represents the fair value of plans assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_HealthPlanMedicalAssistanceMember" xlink:to="sbs_HealthPlanMedicalAssistanceMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_HealthPlanMedicalAssistanceMember_doc" xml:lang="en-US">The member stands for health plan medical assistance.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DescriptionOfDefinedBenefitPlan" xlink:to="sbs_DescriptionOfDefinedBenefitPlan_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_DescriptionOfDefinedBenefitPlan_doc" xml:lang="en-US">The information represents the defined benefit plan.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_VIVESTMember" xlink:to="sbs_VIVESTMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_VIVESTMember_doc" xml:lang="en-US">Member stands for vivest.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_NetCurrencyExposure" xlink:to="sbs_NetCurrencyExposure_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_NetCurrencyExposure_doc" xml:lang="en-US">The amount of net currency exposure.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CurrencyRates" xlink:to="sbs_CurrencyRates_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_CurrencyRates_doc" xml:lang="en-US">The amount of currency rates.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DifferencesBetweenRates" xlink:to="sbs_DifferencesBetweenRates_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_DifferencesBetweenRates_doc" xml:lang="en-US">The amount of difference between rates.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProbableScenarioMember" xlink:to="sbs_ProbableScenarioMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ProbableScenarioMember_doc" xml:lang="en-US">The member stands for probable scenario.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScenarioIIMember" xlink:to="sbs_ScenarioIIMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ScenarioIIMember_doc" xml:lang="en-US">The member stands for scenario II.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScenarioIIIMember" xlink:to="sbs_ScenarioIIIMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ScenarioIIIMember_doc" xml:lang="en-US">The member stands for scenario III.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestRatesDuringTheYear" xlink:to="sbs_InterestRatesDuringTheYear_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_InterestRatesDuringTheYear_doc" xml:lang="en-US">The amount refers to interest rates during the year.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_VariableInterestRateAxis" xlink:to="sbs_VariableInterestRateAxis_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_VariableInterestRateAxis_doc" xml:lang="en-US">The axis of the table defines the realationship between the domain members or catogories in the table and the line items or the concept that complete the table.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CDIMember" xlink:to="sbs_CDIMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_CDIMember_doc" xml:lang="en-US">The member stands for CDI.</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AssetMember" xlink:label="sbs_AssetMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AssetMember" xlink:to="sbs_AssetMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AssetMember_doc" xml:lang="en-US">The member stands for assets.</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20201231.xsd#sbs_AssetsRiskMember" xlink:label="sbs_AssetsRiskMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AssetsRiskMember" xlink:to="sbs_AssetsRiskMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AssetsRiskMember_doc" xml:lang="en-US">The member stands for assets risk.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinancialIncomeMember" xlink:to="sbs_FinancialIncomeMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_FinancialIncomeMember_doc" xml:lang="en-US">The member stands for financial income.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestToBeIncurredMember" xlink:to="sbs_InterestToBeIncurredMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_InterestToBeIncurredMember_doc" xml:lang="en-US">The member stands for interest to be incurred.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TRMember" xlink:to="sbs_TRMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TRMember_doc" xml:lang="en-US">The member stands for TR.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IPCAMember" xlink:to="sbs_IPCAMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_IPCAMember_doc" xml:lang="en-US">The member stands for IPCA.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TJLPMember" xlink:to="sbs_TJLPMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TJLPMember_doc" xml:lang="en-US">The member stands for TJLP.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LIBORMember" xlink:to="sbs_LIBORMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_LIBORMember_doc" xml:lang="en-US">The member stands for libor.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ExposureMember" xlink:to="sbs_ExposureMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ExposureMember_doc" xml:lang="en-US">The member stands for exposure.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfCurrencyExposureTableTextBlock" xlink:to="sbs_ScheduleOfCurrencyExposureTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ScheduleOfCurrencyExposureTableTextBlock_doc" xml:lang="en-US">The tabular disclosure of currency exposure.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfSensitivityAnalysisOnInterestRateRiskTableTextBlock" xlink:to="sbs_ScheduleOfSensitivityAnalysisOnInterestRateRiskTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ScheduleOfSensitivityAnalysisOnInterestRateRiskTableTextBlock_doc" xml:lang="en-US">The tabular disclosure of sensitivity analysis on interest rate risk.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DescriptionOfCurrencyExposure" xlink:to="sbs_DescriptionOfCurrencyExposure_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_DescriptionOfCurrencyExposure_doc" xml:lang="en-US">Description of currency exposure.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DepreciationPercentage" xlink:to="sbs_DepreciationPercentage_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_DepreciationPercentage_doc" xml:lang="en-US">Percentage of depriciation.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScenarioIMember" xlink:to="sbs_ScenarioIMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ScenarioIMember_doc" xml:lang="en-US">The member stands for scenario I.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestRatesDuringTheYear1" xlink:to="sbs_InterestRatesDuringTheYear1_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_InterestRatesDuringTheYear1_doc" xml:lang="en-US">Interest rates during the year for the assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ExpensesToBeIncurredMember" xlink:to="sbs_ExpensesToBeIncurredMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ExpensesToBeIncurredMember_doc" xml:lang="en-US">Information about the Expenses To Be Incurred Member.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OthersMember" xlink:to="sbs_OthersMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_OthersMember_doc" xml:lang="en-US">The member represent other.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherOneMember" xlink:to="sbs_OtherOneMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_OtherOneMember_doc" xml:lang="en-US">The member represent other.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_JuquitibaMember" xlink:to="sbs_JuquitibaMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_JuquitibaMember_doc" xml:lang="en-US">The member stands for juquitiba.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AmendmentsToIFRS10IAS28AndMember" xlink:to="sbs_AmendmentsToIFRS10IAS28AndMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_AmendmentsToIFRS10IAS28AndMember_doc" xml:lang="en-US">The member stands for amendments to ifrs 10 and IAS 28.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherInvestment" xlink:to="sbs_OtherInvestment_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_OtherInvestment_doc" xml:lang="en-US">Financial asset recorded under the fair value due to discontinuity of the equity accounting method in saneaqua.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IguaSaneamentoSAMember" xlink:to="sbs_IguaSaneamentoSAMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_IguaSaneamentoSAMember_doc" xml:lang="en-US">The member stands for igua saneamentros s.a.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ServtecInvestimentosEParticipacoesLtdaMember" xlink:to="sbs_ServtecInvestimentosEParticipacoesLtdaMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ServtecInvestimentosEParticipacoesLtdaMember_doc" xml:lang="en-US">The member stands for servtec investmentos e participacoes ltd.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TecniplanEngenhariaEComercioLtdaMember" xlink:to="sbs_TecniplanEngenhariaEComercioLtdaMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TecniplanEngenhariaEComercioLtdaMember_doc" xml:lang="en-US">The member stands for tecnilpan engenharia e comercio ltd.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherShareholdersInBrazilMember" xlink:to="sbs_OtherShareholdersInBrazilMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_OtherShareholdersInBrazilMember_doc" xml:lang="en-US">The member stands for other shareholder in brazil.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherShareholdersAbroadsMember" xlink:to="sbs_OtherShareholdersAbroadsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_OtherShareholdersAbroadsMember_doc" xml:lang="en-US">The member stands for other shareholder abroad.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CashAndCashEquivalentsAndFinancialInvestments" xlink:to="sbs_CashAndCashEquivalentsAndFinancialInvestments_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_CashAndCashEquivalentsAndFinancialInvestments_doc" xml:lang="en-US">The amount Cash and cash equivalents and financial investments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ConsentDecreePerformanceWorks" xlink:to="sbs_ConsentDecreePerformanceWorks_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ConsentDecreePerformanceWorks_doc" xml:lang="en-US">The amount represents information related to Consent decree - performance works.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DurationPaymentOfBenefitExpense" xlink:to="sbs_DurationPaymentOfBenefitExpense_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_DurationPaymentOfBenefitExpense_doc" xml:lang="en-US">The duration of payment of benefit expense.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherComprehensiveLossBeginning" xlink:to="sbs_OtherComprehensiveLossBeginning_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_OtherComprehensiveLossBeginning_doc" xml:lang="en-US">The amount of accumulated items of income and expense (including reclassification adjustments).</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ConstructionMargin" xlink:to="sbs_ConstructionMargin_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ConstructionMargin_doc" xml:lang="en-US">The profit (loss) recognised on exchanging construction services for an intangible asset in service concession arrangements.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TotalAdditionsToIntangibleAssetsAsPerStatementOfCashFlows" xlink:to="sbs_TotalAdditionsToIntangibleAssetsAsPerStatementOfCashFlows_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_TotalAdditionsToIntangibleAssetsAsPerStatementOfCashFlows_doc" xml:lang="en-US">The cash outflow for the purchases of intangible assets, classified as investing activities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DescriptionOfResultsOfTheARSESPsPublicsConsultations" xlink:to="sbs_DescriptionOfResultsOfTheARSESPsPublicsConsultations_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_DescriptionOfResultsOfTheARSESPsPublicsConsultations_doc" xml:lang="en-US">Description of Results of the ARSESP&#8217;s Publics Consultations.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DescriptionOfNewLegalSanitationFrameworkRecognitionOfFinancialAsset" xlink:to="sbs_DescriptionOfNewLegalSanitationFrameworkRecognitionOfFinancialAsset_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_DescriptionOfNewLegalSanitationFrameworkRecognitionOfFinancialAsset_doc" xml:lang="en-US">Description of New Legal Sanitation Framework &#8211; recognition of financial asset.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ObligationsMaturityTableTextBlock" xlink:to="sbs_ObligationsMaturityTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="sbs_ObligationsMaturityTableTextBlock_doc" xml:lang="en-US">The amount represents the expectation of maturity obligations.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherOneMember" xlink:to="sbs_OtherOneMember_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherOneMember_3_lbl" xml:lang="en-US">OtherOneMember</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SanitationServices1Member" xlink:to="sbs_SanitationServices1Member_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SanitationServices1Member_3_lbl" xml:lang="en-US">SanitationServices1Member</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AllowanceForLossesMember" xlink:to="sbs_AllowanceForLossesMember_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AllowanceForLossesMember_3_lbl" xml:lang="en-US">Allowance for losses</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AguasDeAndradinaMember" xlink:to="sbs_AguasDeAndradinaMember_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AguasDeAndradinaMember_3_lbl" xml:lang="en-US">&amp;amp;amp;amp;amp;amp;amp;#63;guas de Andradina</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PaulistaGeradoraDeEnergiaMember" xlink:to="sbs_PaulistaGeradoraDeEnergiaMember_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PaulistaGeradoraDeEnergiaMember_3_lbl" xml:lang="en-US">Paulista Geradora de Energia</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AgreementsEquityValueMember" xlink:to="sbs_AgreementsEquityValueMember_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AgreementsEquityValueMember_3_lbl" xml:lang="en-US">Concession agreements - equity value</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProgramContractsMember" xlink:to="sbs_ProgramContractsMember_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ProgramContractsMember_3_lbl" xml:lang="en-US">Program contracts</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProgramContractsCommitmentsMember" xlink:to="sbs_ProgramContractsCommitmentsMember_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ProgramContractsCommitmentsMember_3_lbl" xml:lang="en-US">Program contracts - commitments</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherPropertyPlantAndEquipmentMember" xlink:to="ifrs-full_OtherPropertyPlantAndEquipmentMember_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherPropertyPlantAndEquipmentMember_2_lbl" xml:lang="en-US">Other property, plant and equipment [member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AccumulatedAmortizationMember" xlink:to="sbs_AccumulatedAmortizationMember_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AccumulatedAmortizationMember_3_lbl" xml:lang="en-US">Accumulated amortization [Default Label]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TerrenosMember" xlink:to="sbs_TerrenosMember_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TerrenosMember_3_lbl" xml:lang="en-US">SummaryOfFinancialIncomeExpenseTable [Table] [Default Label]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EdificacoesMember" xlink:to="sbs_EdificacoesMember_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_EdificacoesMember_3_lbl" xml:lang="en-US">EdificacoesMember</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EquipamentosMember" xlink:to="sbs_EquipamentosMember_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_EquipamentosMember_3_lbl" xml:lang="en-US">EquipamentosMember</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EquipamentosDeTransporteMember" xlink:to="sbs_EquipamentosDeTransporteMember_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_EquipamentosDeTransporteMember_3_lbl" xml:lang="en-US">23th issue debentures - Series 1</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_MoveisEUtensiliosMember" xlink:to="sbs_MoveisEUtensiliosMember_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_MoveisEUtensiliosMember_3_lbl" xml:lang="en-US">Right of use selling expense [Default Label]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OutrosMember" xlink:to="sbs_OutrosMember_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OutrosMember_3_lbl" xml:lang="en-US">JICA 15</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestAndChargesMember" xlink:to="sbs_InterestAndChargesMember_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterestAndChargesMember_3_lbl" xml:lang="en-US">Interest and charges</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentySixthIssueDebenturesMember" xlink:to="sbs_TwentySixthIssueDebenturesMember_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TwentySixthIssueDebenturesMember_3_lbl" xml:lang="en-US">TwentySixthIssueDebenturesMember</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentySeventhIssueDebenturesMember" xlink:to="sbs_TwentySeventhIssueDebenturesMember_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TwentySeventhIssueDebenturesMember_3_lbl" xml:lang="en-US">CashInflowOutflowRightofuseAssets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_Others1Member" xlink:to="sbs_Others1Member_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_Others1Member_3_lbl" xml:lang="en-US">Inflation adjustment [Default Label]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentyFifthDebenturesMember" xlink:to="sbs_TwentyFifthDebenturesMember_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TwentyFifthDebenturesMember_3_lbl" xml:lang="en-US">RevenueFromConstructionServiceGrossMargin</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentySixthDebenturesMember" xlink:to="sbs_TwentySixthDebenturesMember_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TwentySixthDebenturesMember_3_lbl" xml:lang="en-US">TwentySixthDebenturesMember</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentySevenDebenturesMember" xlink:to="sbs_TwentySevenDebenturesMember_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TwentySevenDebenturesMember_3_lbl" xml:lang="en-US">Public Private Partnership - S&amp;amp;amp;amp;amp;#63;o Louren&amp;amp;amp;amp;amp;#63;o PPP</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IncomeTaxAndSocialContributionMember" xlink:to="sbs_IncomeTaxAndSocialContributionMember_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IncomeTaxAndSocialContributionMember_3_lbl" xml:lang="en-US">Expenses related to personnel assigned by SABESP to other state government entities [Default Label]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BancoBTGPactualSAMember" xlink:to="sbs_BancoBTGPactualSAMember_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BancoBTGPactualSAMember_3_lbl" xml:lang="en-US">Loan agreement through credit facility</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_CurrentAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentAssets_2_lbl" xml:lang="en-US">Current assets [Default Label]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherNoncurrentAssets" xlink:to="ifrs-full_OtherNoncurrentAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherNoncurrentAssets_2_lbl" xml:lang="en-US">Other non-current assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentAssets" xlink:to="ifrs-full_NoncurrentAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentAssets_2_lbl" xml:lang="en-US">Non-current assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Assets" xlink:to="ifrs-full_Assets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Assets_2_lbl" xml:lang="en-US">Assets [Default Label]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_CurrentLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentLiabilities_2_lbl" xml:lang="en-US">Current liabilities [Default Label]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LongtermBorrowings" xlink:to="ifrs-full_LongtermBorrowings_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LongtermBorrowings_3_lbl" xml:lang="en-US">Non-current portion of non-current borrowings</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentProvisions" xlink:to="ifrs-full_NoncurrentProvisions_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentProvisions_2_lbl" xml:lang="en-US">Non-current provisions</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PublicPrivatePartnershipNoncurrent" xlink:to="sbs_PublicPrivatePartnershipNoncurrent_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PublicPrivatePartnershipNoncurrent_4_lbl" xml:lang="en-US">PublicPrivatePartnershipNoncurrent</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherNoncurrentLiabilities" xlink:to="ifrs-full_OtherNoncurrentLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherNoncurrentLiabilities_2_lbl" xml:lang="en-US">Other non-current liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentLiabilities" xlink:to="ifrs-full_NoncurrentLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentLiabilities_2_lbl" xml:lang="en-US">Non-current liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Liabilities" xlink:to="ifrs-full_Liabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Liabilities_2_lbl" xml:lang="en-US">Liabilities [Default Label]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAndLiabilities" xlink:to="ifrs-full_EquityAndLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EquityAndLiabilities_2_lbl" xml:lang="en-US">Equity and liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CostOfSales" xlink:to="ifrs-full_CostOfSales_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CostOfSales_2_lbl" xml:lang="en-US">Cost of sales</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GrossProfit" xlink:to="ifrs-full_GrossProfit_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GrossProfit_2_lbl" xml:lang="en-US">Gross profit</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_SellingExpense" xlink:to="ifrs-full_SellingExpense_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_SellingExpense_2_lbl" xml:lang="en-US">Selling expense</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss" xlink:to="ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss_3_lbl" xml:lang="en-US">Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdministrativeExpense" xlink:to="ifrs-full_AdministrativeExpense_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdministrativeExpense_2_lbl" xml:lang="en-US">Administrative expenses</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossFromContinuingOperations" xlink:to="ifrs-full_ProfitLossFromContinuingOperations_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProfitLossFromContinuingOperations_2_lbl" xml:lang="en-US">Profit (loss) from continuing operations</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinanceCosts" xlink:to="ifrs-full_FinanceCosts_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FinanceCosts_2_lbl" xml:lang="en-US">Finance costs</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IntangibleAndContractsAssetsRelatedConcessionAgreements_3_lbl" xml:lang="en-US">&amp;amp;amp;amp;amp;#63;guas de Castilho</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_2_lbl" xml:lang="en-US">Additions other than through business combinations, intangible assets other than goodwill</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets" xlink:to="ifrs-full_PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets_2_lbl" xml:lang="en-US">Property, plant and equipment, revalued assets, at cost</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PropertyPlantAndEquipmentAccumulatedAmortization" xlink:to="sbs_PropertyPlantAndEquipmentAccumulatedAmortization_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PropertyPlantAndEquipmentAccumulatedAmortization_3_lbl" xml:lang="en-US">PropertyPlantAndEquipmentAccumulatedAmortization</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" xlink:to="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_2_lbl" xml:lang="en-US">Additions other than through business combinations, property, plant and equipment</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment" xlink:to="ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_2_lbl" xlink:type="arc" />
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DepreciationPropertyPlantAndEquipment" xlink:to="ifrs-full_DepreciationPropertyPlantAndEquipment_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DepreciationPropertyPlantAndEquipment_2_lbl" xml:lang="en-US">Depreciation, property, plant and equipment</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingsPaymentNet" xlink:to="sbs_BorrowingsPaymentNet_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BorrowingsPaymentNet_3_lbl" xml:lang="en-US">BorrowingsPaymentNet</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingFundingCosts" xlink:to="sbs_BorrowingFundingCosts_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BorrowingFundingCosts_3_lbl" xml:lang="en-US">BorrowingFundingCosts</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestCostsIncurred" xlink:to="ifrs-full_InterestCostsIncurred_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InterestCostsIncurred_2_lbl" xml:lang="en-US">Interest costs incurred</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DeferredTaxLiabilities_5_lbl" xml:lang="en-US">Deferred tax liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProvisionsGross" xlink:to="sbs_ProvisionsGross_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ProvisionsGross_3_lbl" xml:lang="en-US">ProvisionsGross</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherProvisions_2_lbl" xml:lang="en-US">Other provisions</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProvisionsNet" xlink:to="sbs_ProvisionsNet_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ProvisionsNet_3_lbl" xml:lang="en-US">ProvisionsNet</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Provisions" xlink:to="ifrs-full_Provisions_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Provisions_3_lbl" xml:lang="en-US">Provisions [Default Label]</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProvisionUsedOtherProvisions_2_lbl" xml:lang="en-US">Provision used, other provisions</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_UnusedProvisionReversedOtherProvisions" xlink:to="ifrs-full_UnusedProvisionReversedOtherProvisions_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_UnusedProvisionReversedOtherProvisions_2_lbl" xml:lang="en-US">Unused provision reversed, other provisions</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LiabilityAsPerStatementOfFinancialPositionPensionObligations" xlink:to="sbs_LiabilityAsPerStatementOfFinancialPositionPensionObligations_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_LiabilityAsPerStatementOfFinancialPositionPensionObligations_3_lbl" xml:lang="en-US">LiabilityAsPerStatementOfFinancialPositionPensionObligations</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PensionPlanObligationOther_3_lbl" xml:lang="en-US">24th issue debentures - Series 2</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ExpenseByNature_2_lbl" xml:lang="en-US">Expenses, by nature</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ContractLiabilities_2_lbl" xml:lang="en-US">Contract liabilities</link:label>
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    </link:labelLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>14
<FILENAME>sbs-20201231_pre.xml
<DESCRIPTION>XBRL PRESENTATION FILE
<TEXT>
<XBRL>
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<TYPE>XML
<SEQUENCE>15
<FILENAME>R1.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731825736936">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Cover<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Dec. 31, 2020 </div>
<div>shares</div>
</th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_CoverAbstract', window );"><strong>Cover [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
<td class="text">COMPANHIA DE SANEAMENTO BASICO DO ESTADO DE SAO PAULO-SABESP<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
<td class="text">0001170858<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td>
<td class="text">20-F<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
<td class="text">Dec. 31,  2020<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_CurrentFiscalYearEndDate', window );">Current Fiscal Year End Date</a></td>
<td class="text">--12-31<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityWellKnownSeasonedIssuer', window );">Entity Well-known Seasoned Issuer</a></td>
<td class="text">Yes<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityVoluntaryFilers', window );">Entity Voluntary Filers</a></td>
<td class="text">No<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCurrentReportingStatus', window );">Entity Current Reporting Status</a></td>
<td class="text">Yes<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityFilerCategory', window );">Entity Filer Category</a></td>
<td class="text">Large Accelerated Filer<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityEmergingGrowthCompany', window );">Entity Emerging Growth Company</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityShellCompany', window );">Entity Shell Company</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentTransitionReport', window );">Document Transition Report</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentShellCompanyReport', window );">Document Shell Company Report</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentAnnualReport', window );">Document Annual Report</a></td>
<td class="text">true<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityInteractiveDataCurrent', window );">Entity Interactive Data Current</a></td>
<td class="text">Yes<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Entity Incorporation, State or Country Code</a></td>
<td class="text">D5<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentAccountingStandard', window );">Document Accounting Standard</a></td>
<td class="text">International Financial Reporting Standards<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCommonStockSharesOutstanding', window );">Entity Common Stock, Shares Outstanding</a></td>
<td class="nump">683,509,869<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentFiscalPeriodFocus', window );">Document Fiscal Period Focus</a></td>
<td class="text">FY<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentFiscalYearFocus', window );">Document Fiscal Year Focus</a></td>
<td class="text">2020<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_IcfrAuditorAttestationFlag', window );">ICFR Auditor Attestation Flag</a></td>
<td class="text">true<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AmendmentFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CoverAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Cover page.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CoverAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CurrentFiscalYearEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>End date of current fiscal year in the format --MM-DD.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CurrentFiscalYearEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:gMonthDayItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentAccountingStandard">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The basis of accounting the registrant has used to prepare the financial statements included in this filing This can either be 'U.S. GAAP', 'International Financial Reporting Standards', or 'Other'.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentAccountingStandard</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:accountingStandardItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentAnnualReport">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true only for a form used as an annual report.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentAnnualReport</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFiscalPeriodFocus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Fiscal period values are FY, Q1, Q2, and Q3.  1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentFiscalPeriodFocus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fiscalPeriodItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFiscalYearFocus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>This is focus fiscal year of the document report in YYYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentFiscalYearFocus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:gYearItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentPeriodEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The end date of the period reflected on the cover page if a periodic report. For all other reports and registration statements containing historical data, it is the date up through which that historical data is presented.  If there is no historical data in the report, use the filing date. The format of the date is YYYY-MM-DD.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentPeriodEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentShellCompanyReport">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true for a Shell Company Report pursuant to section 13 or 15(d) of the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentShellCompanyReport</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentTransitionReport">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true only for a form used as a transition report.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Forms 10-K, 10-Q, 20-F<br> -Number 240<br> -Section 13<br> -Subsection a-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentTransitionReport</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentType">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentType</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:submissionTypeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:centralIndexKeyItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCommonStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCommonStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCurrentReportingStatus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate 'Yes' or 'No' whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCurrentReportingStatus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityEmergingGrowthCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate if registrant meets the emerging growth company criteria.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityEmergingGrowthCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFilerCategory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate whether the registrant is one of the following: Large Accelerated Filer, Accelerated Filer, Non-accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFilerCategory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:filerCategoryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityIncorporationStateCountryCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Two-character EDGAR code representing the state or country of incorporation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityIncorporationStateCountryCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarStateCountryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityInteractiveDataCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-T<br> -Number 232<br> -Section 405<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityInteractiveDataCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityRegistrantName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityShellCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityShellCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityVoluntaryFilers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate 'Yes' or 'No' if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityVoluntaryFilers</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityWellKnownSeasonedIssuer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate 'Yes' or 'No' if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityWellKnownSeasonedIssuer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_IcfrAuditorAttestationFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_IcfrAuditorAttestationFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>16
<FILENAME>R2.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731819343672">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Statement of Financial Position - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAssetsAbstract', window );"><strong>Current assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalents', window );">Cash and cash equivalents</a></td>
<td class="nump">R$ 396,401<span></span>
</td>
<td class="nump">R$ 2,253,210<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentFinancialAssetsAtAmortisedCost', window );">Financial investments</a></td>
<td class="nump">3,411,146<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentTradeReceivables', window );">Trade receivables</a></td>
<td class="nump">2,204,029<span></span>
</td>
<td class="nump">2,137,752<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmountsReceivableRelatedPartyTransactions', window );">Accounts receivable from related parties</a></td>
<td class="nump">168,054<span></span>
</td>
<td class="nump">192,906<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Inventories', window );">Inventories</a></td>
<td class="nump">104,848<span></span>
</td>
<td class="nump">70,454<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RestrictedCashAndCashEquivalents', window );">Restricted cash</a></td>
<td class="nump">35,742<span></span>
</td>
<td class="nump">26,018<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentTaxAssets', window );">Recoverable taxes</a></td>
<td class="nump">22,672<span></span>
</td>
<td class="nump">141,266<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherCurrentAssets', window );">Other assets</a></td>
<td class="nump">97,946<span></span>
</td>
<td class="nump">74,532<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAssets', window );">Total current assets</a></td>
<td class="nump">6,440,838<span></span>
</td>
<td class="nump">4,896,138<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentAssetsAbstract', window );"><strong>Noncurrent assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentTradeReceivables', window );">Trade receivables</a></td>
<td class="nump">246,957<span></span>
</td>
<td class="nump">215,275<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentReceivablesDueFromRelatedParties', window );">Accounts receivable from related parties</a></td>
<td class="nump">638,591<span></span>
</td>
<td class="nump">657,990<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermDeposits', window );">Escrow deposits</a></td>
<td class="nump">164,942<span></span>
</td>
<td class="nump">177,982<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_WaterNationalAgencyNoncurrent', window );">Water and Basic Sanitation National Agency - ANA</a></td>
<td class="nump">26,463<span></span>
</td>
<td class="nump">32,466<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherNoncurrentAssets', window );">Other assets</a></td>
<td class="nump">148,164<span></span>
</td>
<td class="nump">119,646<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InvestmentAccountedForUsingEquityMethod', window );">Investments</a></td>
<td class="nump">63,417<span></span>
</td>
<td class="nump">53,187<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InvestmentProperty', window );">Investment properties</a></td>
<td class="nump">46,274<span></span>
</td>
<td class="nump">47,562<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentContractAssets', window );">Contract assets</a></td>
<td class="nump">7,969,164<span></span>
</td>
<td class="nump">7,617,714<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Intangible assets</a></td>
<td class="nump">34,405,575<span></span>
</td>
<td class="nump">32,325,447<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property, plant and equipment</a></td>
<td class="nump">268,251<span></span>
</td>
<td class="nump">314,393<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentAssets', window );">Total noncurrent assets</a></td>
<td class="nump">43,977,798<span></span>
</td>
<td class="nump">41,561,662<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Assets', window );">Total assets</a></td>
<td class="nump">50,418,636<span></span>
</td>
<td class="nump">46,457,800<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLiabilitiesAbstract', window );"><strong>Current liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherPayablesToTradeSuppliers', window );">Trade payables and contractors</a></td>
<td class="nump">263,741<span></span>
</td>
<td class="nump">369,631<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Borrowings and financing</a></td>
<td class="nump">3,034,449<span></span>
</td>
<td class="nump">2,859,843<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentProvisionsForEmployeeBenefits', window );">Accrued payroll and related taxes</a></td>
<td class="nump">410,943<span></span>
</td>
<td class="nump">594,279<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentTaxLiabilities', window );">Taxes and contributions</a></td>
<td class="nump">266,819<span></span>
</td>
<td class="nump">250,318<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DividendPayables', window );">Interest on capital</a></td>
<td class="nump">231,611<span></span>
</td>
<td class="nump">800,352<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentProvisions', window );">Provisions</a></td>
<td class="nump">760,209<span></span>
</td>
<td class="nump">550,247<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherShorttermProvisions', window );">Services payable</a></td>
<td class="nump">453,750<span></span>
</td>
<td class="nump">474,078<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PublicPrivatePartnershipCurrent', window );">Public-Private Partnership - PPP</a></td>
<td class="nump">130,207<span></span>
</td>
<td class="nump">110,291<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentContractLiabilities', window );">Program Contract Commitments</a></td>
<td class="nump">162,541<span></span>
</td>
<td class="nump">273,932<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherCurrentLiabilities', window );">Other liabilities</a></td>
<td class="nump">185,860<span></span>
</td>
<td class="nump">170,453<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLiabilities', window );">Total current liabilities</a></td>
<td class="nump">5,900,130<span></span>
</td>
<td class="nump">6,453,424<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentLiabilitiesAbstract', window );"><strong>Noncurrent liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Borrowings and financing</a></td>
<td class="nump">14,224,175<span></span>
</td>
<td class="nump">10,384,866<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DeferredIncomeTaxAndSocialContribution', window );">Deferred income tax and social contribution</a></td>
<td class="nump">320,716<span></span>
</td>
<td class="nump">433,996<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DeferredCOFINSAndPASEP', window );">Deferred Cofins and PASEP</a></td>
<td class="nump">149,444<span></span>
</td>
<td class="nump">143,693<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentProvisions', window );">Provisions</a></td>
<td class="nump">492,093<span></span>
</td>
<td class="nump">485,561<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PensionObligations', window );">Pension obligations</a></td>
<td class="nump">2,868,594<span></span>
</td>
<td class="nump">3,360,932<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PublicPrivatePartnershipNoncurrent', window );">Public-Private Partnership - PPP</a></td>
<td class="nump">3,045,066<span></span>
</td>
<td class="nump">3,183,689<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentContractLiabilities', window );">Program Contract Commitments</a></td>
<td class="nump">68,939<span></span>
</td>
<td class="nump">103,321<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherNoncurrentLiabilities', window );">Other liabilities</a></td>
<td class="nump">555,775<span></span>
</td>
<td class="nump">272,535<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentLiabilities', window );">Total noncurrent liabilities</a></td>
<td class="nump">21,724,802<span></span>
</td>
<td class="nump">18,368,593<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Liabilities', window );">Total liabilities</a></td>
<td class="nump">27,624,932<span></span>
</td>
<td class="nump">24,822,017<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EquityAbstract', window );"><strong>Equity</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IssuedCapital', window );">Capital stock</a></td>
<td class="nump">15,000,000<span></span>
</td>
<td class="nump">15,000,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherReserves', window );">Earnings reserves</a></td>
<td class="nump">8,194,706<span></span>
</td>
<td class="nump">7,547,954<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AccumulatedOtherComprehensiveIncome', window );">Other comprehensive loss</a></td>
<td class="num">(401,002)<span></span>
</td>
<td class="num">(912,171)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Total equity</a></td>
<td class="nump">22,793,704<span></span>
</td>
<td class="nump">21,635,783<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EquityAndLiabilities', window );">Total equity and liabilities</a></td>
<td class="nump">R$ 50,418,636<span></span>
</td>
<td class="nump">R$ 46,457,800<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AccumulatedOtherComprehensiveIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of accumulated items of income and expense (including reclassification adjustments) that are not recognised in profit or loss as required or permitted by other IFRSs. [Refer: IFRSs [member]; Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AccumulatedOtherComprehensiveIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AmountsReceivableRelatedPartyTransactions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amounts receivable resulting from related party transactions. [Refer: Related parties [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 24<br> -IssueDate 2020-01-01<br> -Paragraph 20<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 24<br> -IssueDate 2020-01-01<br> -Paragraph 18<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AmountsReceivableRelatedPartyTransactions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Assets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2020-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 28<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_28_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2020-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2020-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Assets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashAndCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 45<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B13<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B13_a&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashAndCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d) classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. [Refer: Assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B12_b_i&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 66<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_66&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentAssetsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentAssetsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentContractLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current contract liabilities. [Refer: Contract liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 15<br> -IssueDate 2020-01-01<br> -Paragraph 105<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=15&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_105&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentContractLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentFinancialAssetsAtAmortisedCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 8<br> -Subparagraph f<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_8_f&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentFinancialAssetsAtAmortisedCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have an unconditional right to defer settlement for at least twelve months after the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B12_b_iii&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 69<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_69&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentLiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentLiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentPortionOfLongtermBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The current portion of non-current borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentPortionOfLongtermBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentProvisions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current provisions. [Refer: Provisions]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph l<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_l&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentProvisions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentProvisionsForEmployeeBenefits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current provisions for employee benefits. [Refer: Provisions for employee benefits]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 78<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_78_d&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentProvisionsForEmployeeBenefits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentTaxAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The excess of amount paid for current tax in respect of current and prior periods over the amount due for those periods. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph n<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_n&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentTaxAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentTaxLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current tax for current and prior periods to the extent unpaid. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph n<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_n&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentTaxLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentTradeReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current trade receivables. [Refer: Trade receivables]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 68<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_68&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentTradeReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DividendPayables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of dividends that the company has declared but not yet paid.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DividendPayables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Equity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of residual interest in the assets of the entity after deducting all its liabilities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 24<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_24_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_32_a_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2020-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2020-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2020-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Equity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EquityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EquityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EquityAndLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of the entity's equity and liabilities. [Refer: Equity; Liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EquityAndLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IntangibleAssetsOtherThanGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2020-01-01<br> -Paragraph 118<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_118_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IntangibleAssetsOtherThanGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Inventories">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current inventories. [Refer: Inventories]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 2<br> -IssueDate 2020-01-01<br> -Paragraph 36<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=2&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_36_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph g<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_g&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 68<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_68&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Inventories</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InvestmentAccountedForUsingEquityMethod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of investments accounted for using the equity method. The equity method is a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor's share of net assets of the investee. The investor's profit or loss includes its share of the profit or loss of the investee. The investor's other comprehensive income includes its share of the other comprehensive income of the investee. [Refer: At cost [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 24<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_24_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B16<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B16&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InvestmentAccountedForUsingEquityMethod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InvestmentProperty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of property (land or a building - or part of a building - or both) held (by the owner or by the lessee as a right-of-use asset) to earn rentals or for capital appreciation or both, rather than for: (a) use in the production or supply of goods or services or for administrative purposes; or (b) sale in the ordinary course of business.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 40<br> -IssueDate 2020-01-01<br> -Paragraph 76<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=40&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_76&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 40<br> -IssueDate 2020-01-01<br> -Paragraph 79<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=40&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_79_d&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InvestmentProperty</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IssuedCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The nominal value of capital issued.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IssuedCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Liabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2020-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2020-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2020-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 28<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_28_d&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Liabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_LongtermBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The non-current portion of non-current borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_LongtermBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_LongtermDeposits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of long-term deposits held by the entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_LongtermDeposits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of assets that do not meet the definition of current assets. [Refer: Current assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 66<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_66&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B12_b_ii&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentAssetsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentAssetsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentContractAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current contract assets. [Refer: Contract assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 15<br> -IssueDate 2020-01-01<br> -Paragraph 105<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=15&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_105&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentContractAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentContractLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current contract liabilities. [Refer: Contract liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 15<br> -IssueDate 2020-01-01<br> -Paragraph 105<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=15&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_105&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentContractLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause iv<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B12_b_iv&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 69<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_69&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentLiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentLiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentProvisions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current provisions. [Refer: Provisions]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph l<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_l&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentProvisions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentReceivablesDueFromRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current receivables due from related parties. [Refer: Related parties [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentReceivablesDueFromRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentTradeReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current trade receivables. [Refer: Trade receivables]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentTradeReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherCurrentAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current assets that the entity does not separately disclose in the same statement or note. [Refer: Current assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherCurrentAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherCurrentLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Current liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherCurrentLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherNoncurrentAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current assets that the entity does not separately disclose in the same statement or note. [Refer: Non-current assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherNoncurrentAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherNoncurrentLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Non-current liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherNoncurrentLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherReserves">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherReserves</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherShorttermProvisions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current provisions other than provisions for employee benefits. [Refer: Provisions]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 78<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_78_d&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherShorttermProvisions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2020-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_73_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RestrictedCashAndCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of cash and cash equivalents whose use or withdrawal is restricted. [Refer: Cash and cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RestrictedCashAndCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherPayablesToTradeSuppliers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of payment due to suppliers for goods and services used in the entity's business.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 78<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_78&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherPayablesToTradeSuppliers</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_DeferredCOFINSAndPASEP">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to deferred COFINS snd PASEP.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_DeferredCOFINSAndPASEP</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_DeferredIncomeTaxAndSocialContribution">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of deferred income tax and social contribution.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_DeferredIncomeTaxAndSocialContribution</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_PensionObligations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Defined Benefit The Company makes contributions to defined benefit plans on a contractual basis and sponsored thereby, managed by Funda&amp;amp;amp;amp;amp;amp;amp;#231;&amp;amp;amp;amp;amp;amp;amp;#227;o Sabesp de Seguridade Social (&amp;amp;amp;amp;amp;amp;amp;#8220;Sabesprev&amp;amp;amp;amp;amp;amp;amp;#8221;), a supplementary private pension closely-held entity. The regular contributions comprise the net administrative expenses and are recognized in the income statement for the period. Liabilities from defined benefit pension plan obligations correspond to the present value of the defined benefit obligation at the end of the reporting period, less the fair value of the plan&amp;amp;amp;amp;amp;amp;amp;#8217;s assets. The defined benefit obligation (G1) and (G0) are calculated on an annual basis by independent actuaries, using the projected unit credit method. The estimated future cash outflows is discounted to its present value, using the interest rates of Government bonds with maturities that approximate the maturity of the related liability. Defined Contribution The Company makes contributions to defined contribution pl</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_PensionObligations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_PublicPrivatePartnershipCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Public-Private Partnerships, or &amp;amp;amp;amp;amp;amp;amp;amp;#8220;PPPs&amp;amp;amp;amp;amp;amp;amp;amp;#8221;, are long-term contracts between private parties and government entities, for providing a public asset or service, in which the private parties bears significant risk and management responsibility, and remuneration is linked to performance. PPPs are regulated by the State of S&amp;amp;amp;amp;amp;amp;amp;amp;#227;o Paulo through Law No. 11,688/2004, which was enacted on May 19, 2004. PPPs may be used for: (i) implantation, expansion, improvement, reform, maintenance or management of public infrastructure; (ii) provision of public services; and (iii) exploitation of public assets and non material rights belonging to the State.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_PublicPrivatePartnershipCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_PublicPrivatePartnershipNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Public-Private Partnerships, or &amp;amp;amp;amp;amp;amp;amp;amp;#8220;PPPs&amp;amp;amp;amp;amp;amp;amp;amp;#8221;, are long-term contracts between private parties and government entities, for providing a public asset or service, in which the private parties bears significant risk and management responsibility, and remuneration is linked to performance. PPPs are regulated by the State of S&amp;amp;amp;amp;amp;amp;amp;amp;#227;o Paulo through Law No. 11,688/2004, which was enacted on May 19, 2004. PPPs may be used for: (i) implantation, expansion, improvement, reform, maintenance or management of public infrastructure; (ii) provision of public services; and (iii) exploitation of public assets and non material rights belonging to the State.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_PublicPrivatePartnershipNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_WaterNationalAgencyNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Agreements executed within the scope of the Hydrographic Basin Depollution Program (PRODES), also known as ""Treated Sewage Purchase Program"". 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 Caixa Econ&amp;amp;amp;amp;amp;amp;amp;amp;#244;mica Federal - Federal Savings Banks (CEF), until the fulfillment of treated sewage volume is evidenced, as well as, the reduction of polluting cargoes of each agreement. 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.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_WaterNationalAgencyNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>17
<FILENAME>R3.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731819225816">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Statements - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncomeStatementAbstract', window );"><strong>Profit or loss [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net operating revenue</a></td>
<td class="nump">R$ 17,797,541<span></span>
</td>
<td class="nump">R$ 17,983,654<span></span>
</td>
<td class="nump">R$ 16,085,094<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Operating costs</a></td>
<td class="num">(11,179,667)<span></span>
</td>
<td class="num">(10,137,637)<span></span>
</td>
<td class="num">(9,086,456)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GrossProfit', window );">Gross profit</a></td>
<td class="nump">6,617,874<span></span>
</td>
<td class="nump">7,846,017<span></span>
</td>
<td class="nump">6,998,638<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SellingExpense', window );">Selling expenses</a></td>
<td class="num">(751,286)<span></span>
</td>
<td class="num">(803,404)<span></span>
</td>
<td class="num">(693,480)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss', window );">Allowance for doubtful accounts</a></td>
<td class="num">(444,826)<span></span>
</td>
<td class="num">(128,099)<span></span>
</td>
<td class="num">(166,727)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdministrativeExpense', window );">Administrative expenses</a></td>
<td class="num">(1,051,181)<span></span>
</td>
<td class="num">(1,187,844)<span></span>
</td>
<td class="num">(996,877)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherOperatingIncomeExpense', window );">Other operating income (expenses), net</a></td>
<td class="nump">107,656<span></span>
</td>
<td class="num">(18,748)<span></span>
</td>
<td class="nump">28,591<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_EquityInResultsOfInvestmentsInAffiliaties', window );">Equity results of investments in affiliaties</a></td>
<td class="nump">14,136<span></span>
</td>
<td class="nump">3,701<span></span>
</td>
<td class="nump">6,510<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossFromContinuingOperations', window );">Profit from operations before finance income (expenses) and income tax and social contribution</a></td>
<td class="nump">4,492,373<span></span>
</td>
<td class="nump">5,711,623<span></span>
</td>
<td class="nump">5,176,655<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinanceCosts', window );">Financial expenses</a></td>
<td class="num">(1,324,759)<span></span>
</td>
<td class="num">(1,173,425)<span></span>
</td>
<td class="num">(807,967)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinanceIncome', window );">Financial revenues</a></td>
<td class="nump">336,731<span></span>
</td>
<td class="nump">372,842<span></span>
</td>
<td class="nump">446,302<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NetForeignExchangeGain', window );">Exchange result, net</a></td>
<td class="num">(2,178,343)<span></span>
</td>
<td class="num">(233,098)<span></span>
</td>
<td class="num">(902,671)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_FinanceIncomeExpenseNet', window );">Financial result, net</a></td>
<td class="num">(3,166,371)<span></span>
</td>
<td class="num">(1,033,681)<span></span>
</td>
<td class="num">(1,264,336)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossBeforeTax', window );">Profit before income tax and social contribution</a></td>
<td class="nump">1,326,002<span></span>
</td>
<td class="nump">4,677,942<span></span>
</td>
<td class="nump">3,912,319<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract', window );"><strong>Income tax and social contribution</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentTaxExpenseIncome', window );">Current</a></td>
<td class="num">(460,721)<span></span>
</td>
<td class="num">(1,155,463)<span></span>
</td>
<td class="num">(852,655)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxExpenseIncome', window );">Deferred</a></td>
<td class="nump">108,037<span></span>
</td>
<td class="num">(154,962)<span></span>
</td>
<td class="num">(224,596)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IncomeTaxAndSocialContribution', window );">Income tax and social contribution, total</a></td>
<td class="num">(352,684)<span></span>
</td>
<td class="num">(1,310,425)<span></span>
</td>
<td class="num">(1,077,251)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Profit for the year</a></td>
<td class="nump">R$ 973,318<span></span>
</td>
<td class="nump">R$ 3,367,517<span></span>
</td>
<td class="nump">R$ 2,835,068<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BasicAndDilutedEarningsLossPerShare', window );">Earnings per share - basic and diluted (in reais)</a></td>
<td class="nump">R$ 1.42<span></span>
</td>
<td class="nump">R$ 4.93<span></span>
</td>
<td class="nump">R$ 4.15<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 20<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_20_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdministrativeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of expenses that the entity classifies as being administrative.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 26<br> -IssueDate 2020-01-01<br> -Paragraph 35<br> -Subparagraph b<br> -Clause vi<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=26&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_35_b_vi&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 99<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdministrativeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BasicAndDilutedEarningsLossPerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of earnings per share when the basic and diluted measurements are equal. [Refer: Basic earnings (loss) per share; Diluted earnings (loss) per share]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 85<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BasicAndDilutedEarningsLossPerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CostOfSales">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of costs relating to expenses directly or indirectly attributed to the goods or services sold, which may include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, unallocated production overheads and abnormal amounts of production costs of inventories.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 99<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CostOfSales</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentTaxExpenseIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 80<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_80_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentTaxExpenseIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DeferredTaxExpenseIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of tax expense (income) relating to changes in deferred tax liabilities and deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 81<br> -Subparagraph g<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81_g_ii&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DeferredTaxExpenseIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_FinanceCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of costs associated with financing activities of the entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 82<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_82_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FinanceCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_FinanceIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of income associated with interest and other financing activities of the entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 85<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FinanceIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GrossProfit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of revenue less cost of sales. [Refer: Cost of sales; Revenue]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GrossProfit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncomeStatementAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncomeStatementAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NetForeignExchangeGain">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The net gain arising from foreign exchange differences. [Refer: Foreign exchange gain (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 21<br> -IssueDate 2020-01-01<br> -Paragraph 52<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=21&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_52_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NetForeignExchangeGain</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherOperatingIncomeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of operating income (expense) that the entity does not separately disclose in the same statement or note.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 85<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherOperatingIncomeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 18<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective on first application of IFRS 9<br> -Name IFRS<br> -Number 4<br> -IssueDate 2020-01-01<br> -Paragraph 39L<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=4&amp;code=ifrs-tx-2020-en-b&amp;anchor=para_39L_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_106_d_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 9: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective 2021-01-01<br> -Name IFRS<br> -Number 17<br> -IssueDate 2020-01-01<br> -Paragraph 113<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=17&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_113_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 81A<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81A_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLossBeforeTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The profit (loss) before tax expense or income. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 102<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2020-01-01<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=5&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLossBeforeTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLossFromContinuingOperations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The profit (loss) from continuing operations. [Refer: Continuing operations [member]; Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause vi<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B12_b_vi&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 81A<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81A_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLossFromContinuingOperations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Revenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 28<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_28_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 23<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_23_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 32<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_32&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 33<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_33_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 34<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_34&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 82<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_82_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 102<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2020-01-01<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=5&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause v<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B12_b_v&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 11: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Revenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SellingExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of expense relating to selling activities of the entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SellingExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_EquityInResultsOfInvestmentsInAffiliaties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to equity in results of investments in affiliaties.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_EquityInResultsOfInvestmentsInAffiliaties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_FinanceIncomeExpenseNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to finance income expense net.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_FinanceIncomeExpenseNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_IncomeTaxAndSocialContribution">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to income tax and social contribution.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IncomeTaxAndSocialContribution</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>18
<FILENAME>R4.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731825709208">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Statements of Comprehensive Income - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncomeStatementAbstract', window );"><strong>Profit or loss [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Profit for the year</a></td>
<td class="nump">R$ 973,318<span></span>
</td>
<td class="nump">R$ 3,367,517<span></span>
</td>
<td class="nump">R$ 2,835,068<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncome', window );">Other comprehensive income (loss)</a></td>
<td class="nump">511,169<span></span>
</td>
<td class="num">(363,076)<span></span>
</td>
<td class="num">(10,994)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract', window );"><strong>Items which will not be subsequently reclassified to the income statement:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset', window );">Actuarial gains and (losses) on defined benefit Plans, net of income tax</a></td>
<td class="nump">511,152<span></span>
</td>
<td class="num">(363,059)<span></span>
</td>
<td class="num">(10,994)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossOtherNetOfTax', window );">Other</a></td>
<td class="nump">17<span></span>
</td>
<td class="num">(17)<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncome', window );">Total comprehensive income for the year</a></td>
<td class="nump">R$ 1,484,487<span></span>
</td>
<td class="nump">R$ 3,004,441<span></span>
</td>
<td class="nump">R$ 2,824,074<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster's fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Net defined benefit liability (asset)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2020-01-01<br> -Paragraph 141<br> -Subparagraph c<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_141_c_iii&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ComprehensiveIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause ix<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B12_b_ix&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 106<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_106_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 81A<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81A_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ComprehensiveIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncomeStatementAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncomeStatementAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherComprehensiveIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required or permitted by IFRSs. [Refer: IFRSs [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_106_d_ii&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause viii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B12_b_viii&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 81A<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81A_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 91<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_91_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherComprehensiveIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 18<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective on first application of IFRS 9<br> -Name IFRS<br> -Number 4<br> -IssueDate 2020-01-01<br> -Paragraph 39L<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=4&amp;code=ifrs-tx-2020-en-b&amp;anchor=para_39L_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_106_d_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 9: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective 2021-01-01<br> -Name IFRS<br> -Number 17<br> -IssueDate 2020-01-01<br> -Paragraph 113<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=17&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_113_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 81A<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81A_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossOtherNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to other comprehensive income that will not be reclassified to profit or loss other net of tax.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossOtherNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>19
<FILENAME>R5.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731819001272">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Statements of Changes in Equity - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Capital stock [member]</div></th>
<th class="th"><div>Legal reserve [member]</div></th>
<th class="th"><div>Investment reserve [member]</div></th>
<th class="th"><div>Additional dividend proposed [member]</div></th>
<th class="th"><div>Retained earnings [member]</div></th>
<th class="th"><div>Other comprehensive loss [member]</div></th>
<th class="th"><div>Total</div></th>
</tr>
<tr class="rc">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Beginning balance at Dec. 31, 2017</a></td>
<td class="nump">R$ 10,000,000<span></span>
</td>
<td class="nump">R$ 1,058,275<span></span>
</td>
<td class="nump">R$ 6,939,296<span></span>
</td>
<td class="nump">R$ 53,539<span></span>
</td>
<td class="nump">R$ 0<span></span>
</td>
<td class="num">R$ (538,101)<span></span>
</td>
<td class="nump">R$ 17,513,009<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Net income for the year</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,835,068<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,835,068<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax', window );">Actuarial gains (losses)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(10,994)<span></span>
</td>
<td class="num">(10,994)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncome', window );">Total comprehensive income for the year</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,835,068<span></span>
</td>
<td class="num">(10,994)<span></span>
</td>
<td class="nump">2,824,074<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_LegalReserve', window );">Legal reserve</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">141,755<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(141,755)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InvestmentsReserveCapitalised', window );">Investments reserve capitalized</a></td>
<td class="nump">5,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(5,000,000)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InterestExpenseOnCapital3', window );">Interest on capital (R$0.9851 per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(673,328)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(673,328)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AdditionalDividendsProposedApproved2', window );">2017 additional proposed dividends, approved (R$0.07833 per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(53,539)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(53,539)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DividendsRecognisedAsDistributionsToOwnersOfParentRelatingToCurrentYear', window );">Additional proposed dividends</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">118,859<span></span>
</td>
<td class="num">(118,859)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_WithholdingIncomeTaxOnInterestOnCapitalAttributableAsMinimumMandatoryDividends', window );">Withholding income tax on interest on capital attributable as minimum mandatory dividends</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(58,528)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(58,528)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve', window );">Transfer to investments reserve</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,901,126<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,901,126)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Ending balance at Dec. 31, 2018</a></td>
<td class="nump">15,000,000<span></span>
</td>
<td class="nump">1,200,030<span></span>
</td>
<td class="nump">3,840,422<span></span>
</td>
<td class="nump">60,331<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="num">(549,095)<span></span>
</td>
<td class="nump">19,551,688<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Net income for the year</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,367,517<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,367,517<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax', window );">Actuarial gains (losses)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(363,076)<span></span>
</td>
<td class="num">(363,076)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncome', window );">Total comprehensive income for the year</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,367,517<span></span>
</td>
<td class="num">(363,076)<span></span>
</td>
<td class="nump">3,004,441<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_LegalReserve', window );">Legal reserve</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">168,376<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(168,376)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InterestExpenseOnCapital2', window );">Interest on capital (R$1.17012 per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(799,785)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(799,785)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AdditionalDividendsProposedApproved3', window );">2018 additional proposed dividends, approved (R$0.08827 per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(60,331)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(60,331)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DividendsRecognisedAsDistributionsToOwnersOfParentRelatingToCurrentYear', window );">Additional proposed dividends</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">141,203<span></span>
</td>
<td class="num">(141,203)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_WithholdingIncomeTaxOnInterestOnCapitalAttributableAsMinimumMandatoryDividends', window );">Withholding income tax on interest on capital attributable as minimum mandatory dividends</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(60,230)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(60,230)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve', window );">Transfer to investments reserve</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,258,153<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(2,258,153)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Ending balance at Dec. 31, 2019</a></td>
<td class="nump">15,000,000<span></span>
</td>
<td class="nump">1,368,406<span></span>
</td>
<td class="nump">6,098,575<span></span>
</td>
<td class="nump">80,973<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="num">(912,171)<span></span>
</td>
<td class="nump">21,635,783<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Net income for the year</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">973,318<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">973,318<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax', window );">Actuarial gains (losses)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">511,169<span></span>
</td>
<td class="nump">511,169<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncome', window );">Total comprehensive income for the year</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">973,318<span></span>
</td>
<td class="nump">511,169<span></span>
</td>
<td class="nump">1,484,487<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_LegalReserve', window );">Legal reserve</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">48,666<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(48,666)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InterestExpenseOnShareholdersEquity', window );">Interest on shareholder's equity (R$0.33820 per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(231,163)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(231,163)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AdditionalDividendsProposedApproved4', window );">2019 additional proposed dividends, approved (R$0.11847 per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(80,973)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(80,973)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DividendsRecognisedAsDistributionsToOwnersOfParentRelatingToCurrentYear', window );">Additional proposed dividends</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,806<span></span>
</td>
<td class="num">(40,806)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_WithholdingIncomeTaxOnInterestOnCapitalAttributableAsMinimumMandatoryDividends', window );">Withholding income tax on interest on capital attributable as minimum mandatory dividends</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(14,430)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(14,430)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve', window );">Transfer to investments reserve</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">652,683<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(652,683)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Ending balance at Dec. 31, 2020</a></td>
<td class="nump">R$ 15,000,000<span></span>
</td>
<td class="nump">R$ 1,417,072<span></span>
</td>
<td class="nump">R$ 6,751,258<span></span>
</td>
<td class="nump">R$ 26,376<span></span>
</td>
<td class="nump">R$ 0<span></span>
</td>
<td class="num">R$ (401,002)<span></span>
</td>
<td class="nump">R$ 22,793,704<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ComprehensiveIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause ix<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B12_b_ix&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 106<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_106_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 81A<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81A_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ComprehensiveIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DividendsRecognisedAsDistributionsToOwnersOfParentRelatingToCurrentYear">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of dividends relating to the current year, recognised as distributions to owners of the parent. [Refer: Parent [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_106_d&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DividendsRecognisedAsDistributionsToOwnersOfParentRelatingToCurrentYear</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Equity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of residual interest in the assets of the entity after deducting all its liabilities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 24<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_24_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_32_a_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2020-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2020-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2020-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Equity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in equity resulting from transfers to a statutory reserve. [Refer: Statutory reserve]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_106_d&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of other comprehensive income that will not be reclassified to profit or loss, net of tax. [Refer: Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph IG6<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_IG6&amp;doctype=Implementation%20Guidance<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 82A<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_82A&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 18<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective on first application of IFRS 9<br> -Name IFRS<br> -Number 4<br> -IssueDate 2020-01-01<br> -Paragraph 39L<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=4&amp;code=ifrs-tx-2020-en-b&amp;anchor=para_39L_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_106_d_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 9: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective 2021-01-01<br> -Name IFRS<br> -Number 17<br> -IssueDate 2020-01-01<br> -Paragraph 113<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=17&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_113_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 81A<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81A_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_AdditionalDividendsProposedApproved2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to additional dividends proposed approved.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AdditionalDividendsProposedApproved2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_AdditionalDividendsProposedApproved3">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to additional dividends proposed approved.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AdditionalDividendsProposedApproved3</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_AdditionalDividendsProposedApproved4">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to additional dividends proposed approved.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AdditionalDividendsProposedApproved4</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_InterestExpenseOnCapital2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to interest expense on capital.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_InterestExpenseOnCapital2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_InterestExpenseOnCapital3">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to interest expense on capital.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_InterestExpenseOnCapital3</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_InterestExpenseOnShareholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to interest expense on shareholders equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_InterestExpenseOnShareholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_InvestmentsReserveCapitalised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to investments reserve capitalised.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_InvestmentsReserveCapitalised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_LegalReserve">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to legal reserve.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_LegalReserve</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_WithholdingIncomeTaxOnInterestOnCapitalAttributableAsMinimumMandatoryDividends">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of income tax consequences of dividends to shareholders of the entity that were proposed or declared and are recognised as a liability in the financial statements.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_WithholdingIncomeTaxOnInterestOnCapitalAttributableAsMinimumMandatoryDividends</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
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<head>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731819286808">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Statements of Changes in Equity (Parenthetical) - R$ / shares<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_StatementOfChangesInEquityAbstract', window );"><strong>Statement of changes in equity [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DividendPerShareAndPerADS', window );">Interest on shareholder's equity</a></td>
<td class="nump">R$ 0.33820<span></span>
</td>
<td class="nump">R$ 1.17012<span></span>
</td>
<td class="nump">R$ 0.9851<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AdditionalProposedDividendsApproved', window );">Additional proposed dividends, approved</a></td>
<td class="nump">R$ 0.11847<span></span>
</td>
<td class="nump">R$ 0.08827<span></span>
</td>
<td class="nump">R$ 0.07833<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_StatementOfChangesInEquityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_StatementOfChangesInEquityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<tr>
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<td><strong> Period Type:</strong></td>
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</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_AdditionalProposedDividendsApproved">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>It is refers to the additional proposed dividends, approved.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AdditionalProposedDividendsApproved</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
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</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_DividendPerShareAndPerADS">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>It is refers to the Interest on capital</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_DividendPerShareAndPerADS</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>21
<FILENAME>R7.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731818883208">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Statements of Cash Flows - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract', window );"><strong>Cash flow from operating activities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossBeforeTax', window );">Profit before income tax and social contribution</a></td>
<td class="nump">R$ 1,326,002<span></span>
</td>
<td class="nump">R$ 4,677,942<span></span>
</td>
<td class="nump">R$ 3,912,319<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForReconcileProfitLossAbstract', window );"><strong>Adjustments for:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense', window );">Depreciation and amortization</a></td>
<td class="nump">2,037,112<span></span>
</td>
<td class="nump">1,780,094<span></span>
</td>
<td class="nump">1,392,541<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets', window );">Residual value of property, plant and equipment, intangible assets and investment properties written-off</a></td>
<td class="nump">16,590<span></span>
</td>
<td class="nump">45,434<span></span>
</td>
<td class="nump">24,974<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BadDebtExpense', window );">Bad debt expense</a></td>
<td class="nump">444,826<span></span>
</td>
<td class="nump">128,099<span></span>
</td>
<td class="nump">165,433<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AgreementSignedWithMunicipalityOfMaua', window );">Agreement signed with the municipality of Maua</a></td>
<td class="num">(280,774)<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AdjustmentsForSantoAndreAgreement', window );">Agreement signed with the municipality of Santo Andre</a></td>
<td class="nump">0<span></span>
</td>
<td class="num">(1,336,908)<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AdjustmentsForGuarulhosAgreement', window );">Agreement signed with the municipality of Guarulhos</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="num">(928,014)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ProvisionsAndInflationAdjustment', window );">Provisions and inflation adjustment</a></td>
<td class="nump">444,090<span></span>
</td>
<td class="nump">384,620<span></span>
</td>
<td class="nump">111,940<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForFinanceCosts', window );">Interest calculated on borrowings and financing payable</a></td>
<td class="nump">559,931<span></span>
</td>
<td class="nump">568,679<span></span>
</td>
<td class="nump">563,902<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InflationAdjustmentAndExchangeGainsLossesOnBorrowingsAndFinancing', window );">Inflation adjustment and exchange gains (losses) on borrowings and financing</a></td>
<td class="nump">2,267,179<span></span>
</td>
<td class="nump">280,526<span></span>
</td>
<td class="nump">982,072<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InterestAndInflationAdjustmentOnLiabilities', window );">Interest and inflation adjustment on liabilities</a></td>
<td class="nump">20,931<span></span>
</td>
<td class="nump">46,038<span></span>
</td>
<td class="nump">30,103<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InterestAndInflationAdjustmentOnAssets', window );">Interest and inflation adjustment on assets</a></td>
<td class="num">(46,946)<span></span>
</td>
<td class="num">(39,547)<span></span>
</td>
<td class="num">(64,046)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_FinanceChargesFromCustomers', window );">Finance charges from customers</a></td>
<td class="num">(344,513)<span></span>
</td>
<td class="num">(364,291)<span></span>
</td>
<td class="num">(289,321)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossRecognisedOnExchangingConstructionServicesForIntangibleAsset2011', window );">Construction margin on intangible assets arising from concession agreements</a></td>
<td class="num">(86,477)<span></span>
</td>
<td class="num">(65,172)<span></span>
</td>
<td class="num">(63,013)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ProvisionForConsentDecreeAndKnowledgeRetentionProgram', window );">Provision for Consent Decree (TAC) and Knowledge Retention Program (PRC)</a></td>
<td class="nump">1,684<span></span>
</td>
<td class="num">(130,345)<span></span>
</td>
<td class="nump">80,245<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughChangeInEquityOfSubsidiaries', window );">Share of profit of investees</a></td>
<td class="num">(14,136)<span></span>
</td>
<td class="num">(3,701)<span></span>
</td>
<td class="num">(6,510)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InterestAndMonetaryRestatement', window );">Interest and monetary restatement (PPP)</a></td>
<td class="nump">424,639<span></span>
</td>
<td class="nump">397,576<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ProvisionFromSaoPauloAgreement', window );">Provision from Sao Paulo agreement</a></td>
<td class="nump">142,232<span></span>
</td>
<td class="nump">135,013<span></span>
</td>
<td class="nump">135,735<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PostemploymentBenefitExpenseDefinedBenefitPlans', window );">Pension plan obligations</a></td>
<td class="nump">136,585<span></span>
</td>
<td class="nump">267,423<span></span>
</td>
<td class="nump">243,569<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherAdjustmentsToReconcileProfitLoss', window );">Other adjustments</a></td>
<td class="nump">5,283<span></span>
</td>
<td class="nump">5,863<span></span>
</td>
<td class="nump">33,349<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForReconcileProfitLoss', window );">Total adustments</a></td>
<td class="nump">7,054,238<span></span>
</td>
<td class="nump">6,777,343<span></span>
</td>
<td class="nump">6,325,278<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IncreaseDecreaseInAssetsAbstract', window );"><strong>Changes in assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable', window );">Trade receivables</a></td>
<td class="num">(213,084)<span></span>
</td>
<td class="num">(72,538)<span></span>
</td>
<td class="num">(71,679)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables', window );">Accounts receivable from related parties</a></td>
<td class="nump">83,419<span></span>
</td>
<td class="nump">26,358<span></span>
</td>
<td class="nump">39,919<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForDecreaseIncreaseInInventories', window );">Inventories</a></td>
<td class="num">(34,394)<span></span>
</td>
<td class="num">(4,858)<span></span>
</td>
<td class="nump">20,075<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AdjustmentsForRecoverableTaxes', window );">Recoverable taxes</a></td>
<td class="num">(342,127)<span></span>
</td>
<td class="nump">239,437<span></span>
</td>
<td class="num">(104,118)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AdjustmentsForIncreaseDecreaseInEscrowDeposits', window );">Escrow deposits</a></td>
<td class="nump">35,630<span></span>
</td>
<td class="num">(12,302)<span></span>
</td>
<td class="num">(1,639)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AdjustmentsForDecreaseIncreaseInOtherReceivables', window );">Other receivables</a></td>
<td class="num">(36,264)<span></span>
</td>
<td class="num">(1,966)<span></span>
</td>
<td class="nump">11,760<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IncreaseDecreaseInLiabilitiesAbstract', window );"><strong>Changes in liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable', window );">Trade payables and contractors</a></td>
<td class="num">(248,404)<span></span>
</td>
<td class="num">(349,037)<span></span>
</td>
<td class="num">(176,826)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForIncreaseDecreaseInOtherOperatingPayables', window );">Services payable</a></td>
<td class="num">(162,560)<span></span>
</td>
<td class="num">(114,957)<span></span>
</td>
<td class="num">(89,988)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AdjustmentsForDecreaseIncreaseInAccruedPayrollTaxes', window );">Accrued payroll and related taxes</a></td>
<td class="num">(185,020)<span></span>
</td>
<td class="nump">159,794<span></span>
</td>
<td class="num">(103,488)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AdjustmentsForDecreaseIncreaseInTaxesAndContributionsPayable', window );">Taxes and contributions payable</a></td>
<td class="nump">384,676<span></span>
</td>
<td class="nump">63,276<span></span>
</td>
<td class="num">(4,829)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AdjustmentsForDecreaseIncreaseInDeferredCofinsPASEP', window );">Deferred Cofins/PASEP</a></td>
<td class="nump">5,751<span></span>
</td>
<td class="nump">2,863<span></span>
</td>
<td class="nump">10,648<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForProvisions', window );">Provisions</a></td>
<td class="num">(227,596)<span></span>
</td>
<td class="num">(241,674)<span></span>
</td>
<td class="num">(297,282)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AdjustmentsForPensionObligations', window );">Pension obligations</a></td>
<td class="num">(123,014)<span></span>
</td>
<td class="num">(221,784)<span></span>
</td>
<td class="num">(217,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForIncreaseDecreaseInOtherLiabilities', window );">Other liabilities</a></td>
<td class="num">(13,306)<span></span>
</td>
<td class="num">(92,637)<span></span>
</td>
<td class="nump">122,214<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInOperations', window );">Cash generated from operations</a></td>
<td class="nump">5,977,945<span></span>
</td>
<td class="nump">6,157,318<span></span>
</td>
<td class="nump">5,463,045<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestPaidClassifiedAsOperatingActivities', window );">Interest paid</a></td>
<td class="num">(626,625)<span></span>
</td>
<td class="num">(737,326)<span></span>
</td>
<td class="num">(732,048)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncomeTaxesPaidRefundClassifiedAsOperatingActivities', window );">Income tax and social contribution paid</a></td>
<td class="num">(373,112)<span></span>
</td>
<td class="num">(1,222,747)<span></span>
</td>
<td class="num">(888,077)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInOperatingActivities', window );">Net cash generated from operating activities</a></td>
<td class="nump">4,978,208<span></span>
</td>
<td class="nump">4,197,245<span></span>
</td>
<td class="nump">3,842,920<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract', window );"><strong>Cash flows from investing activities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities', window );">Acquisition of contract assets and intangible assets</a></td>
<td class="num">(3,299,657)<span></span>
</td>
<td class="num">(3,195,247)<span></span>
</td>
<td class="num">(2,132,559)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalents', window );">Restricted cash</a></td>
<td class="num">(9,724)<span></span>
</td>
<td class="nump">5,882<span></span>
</td>
<td class="num">(13,078)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_FinancialInvestments', window );">Financial investments</a></td>
<td class="num">(3,411,146)<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities', window );">Investment increase/(decrease)</a></td>
<td class="num">(5,734)<span></span>
</td>
<td class="nump">240<span></span>
</td>
<td class="num">(1,136)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities', window );">Purchase of property, plant and equipment</a></td>
<td class="num">(42,407)<span></span>
</td>
<td class="num">(78,159)<span></span>
</td>
<td class="num">(50,645)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DividendsReceivedClassifiedAsInvestingActivities', window );">Dividends received</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">8,131<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInInvestingActivities', window );">Net cash used in investing activities</a></td>
<td class="num">(6,768,668)<span></span>
</td>
<td class="num">(3,267,284)<span></span>
</td>
<td class="num">(2,189,287)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsAndFinancingAbstract', window );"><strong>Borrowings and financing</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities', window );">Proceeds from loans</a></td>
<td class="nump">4,777,474<span></span>
</td>
<td class="nump">1,793,388<span></span>
</td>
<td class="nump">1,634,553<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities', window );">Payment of loans</a></td>
<td class="num">(3,244,099)<span></span>
</td>
<td class="num">(2,148,198)<span></span>
</td>
<td class="num">(1,678,748)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DividendsPaidClassifiedAsFinancingActivities', window );">Payment of interest on capital</a></td>
<td class="num">(890,095)<span></span>
</td>
<td class="num">(739,996)<span></span>
</td>
<td class="num">(653,393)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities', window );">Public-Private Partnership - PPP</a></td>
<td class="num">(543,346)<span></span>
</td>
<td class="num">(548,079)<span></span>
</td>
<td class="num">(178,333)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ProgramContractCommitments', window );">Program Contract Commitments</a></td>
<td class="num">(166,283)<span></span>
</td>
<td class="num">(63,057)<span></span>
</td>
<td class="num">(31,568)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInFinancingActivities', window );">Net cash used in financing activities</a></td>
<td class="num">(66,349)<span></span>
</td>
<td class="num">(1,705,942)<span></span>
</td>
<td class="num">(907,489)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseInCashAndCashEquivalents', window );">Increase / (decrease) in cash and cash equivalents</a></td>
<td class="num">(1,856,809)<span></span>
</td>
<td class="num">(775,981)<span></span>
</td>
<td class="nump">746,144<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_CashAndCashEquivalentsRepresentedByAbstract', window );"><strong>Represented by :</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalents', window );">Cash and cash equivalents at the beginning of the year</a></td>
<td class="nump">2,253,210<span></span>
</td>
<td class="nump">3,029,191<span></span>
</td>
<td class="nump">2,283,047<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalents', window );">Cash and cash equivalents at the end of the year</a></td>
<td class="nump">396,401<span></span>
</td>
<td class="nump">2,253,210<span></span>
</td>
<td class="nump">3,029,191<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseInCashAndCashEquivalents', window );">Increase / (decrease) in cash and cash equivalents</a></td>
<td class="num">R$ (1,856,809)<span></span>
</td>
<td class="num">R$ (775,981)<span></span>
</td>
<td class="nump">R$ 746,144<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForDecreaseIncreaseInInventories">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for decrease (increase) in inventories to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Inventories; Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 20<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_20_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForDecreaseIncreaseInInventories</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
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<td><strong> Period Type:</strong></td>
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</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for decrease (increase) in other operating receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 20<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_20_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for decrease (increase) in trade accounts receivable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 20<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_20_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for depreciation and amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Depreciation and amortisation expense; Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 20<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_20_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</table></div>
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</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForFinanceCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for finance costs to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance costs; Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 20<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_20_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForFinanceCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
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</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForIncreaseDecreaseInOtherLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for increase (decrease) in other liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other liabilities; Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 20<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForIncreaseDecreaseInOtherLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForIncreaseDecreaseInOtherOperatingPayables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for increase (decrease) in other operating payables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 20<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_20_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForIncreaseDecreaseInOtherOperatingPayables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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</table></div>
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</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for increase (decrease) in trade accounts payable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 20<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_20_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for losses (gains) on disposal of non-current assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Non-current assets; Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 14<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_14&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForProvisions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for provisions to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Provisions; Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 20<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_20_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForProvisions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForReconcileProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 20<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForReconcileProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForReconcileProfitLossAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForReconcileProfitLossAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashAndCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 45<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B13<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B13_a&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashAndCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash inflow (outflow) due to a decrease (increase) in restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 16<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_16&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashFlowsFromUsedInFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash flows from (used in) financing activities, which are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 10<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_10&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 50<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_50_d&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashFlowsFromUsedInFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashFlowsFromUsedInInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash flows from (used in) investing activities, which are the acquisition and disposal of long-term assets and other investments not included in cash equivalents.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 10<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_10&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 50<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_50_d&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashFlowsFromUsedInInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashFlowsFromUsedInOperatingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash flows from (used in) operating activities, which are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities. [Refer: Revenue]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 10<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_10&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 50<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_50_d&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashFlowsFromUsedInOperatingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashFlowsFromUsedInOperations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash from (used in) the entity's operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Section A Statement of cash flows for an entity other than a financial institution<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;doctype=Illustrative%20Examples&amp;dita_xref=IAS07_IE_A_TI<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 20<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashFlowsFromUsedInOperations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DividendsPaidClassifiedAsFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for dividends paid by the entity, classified as financing activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 31<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_31&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DividendsPaidClassifiedAsFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DividendsReceivedClassifiedAsInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from dividends received, classified as investing activities. [Refer: Dividends received]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 31<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_31&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DividendsReceivedClassifiedAsInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncomeTaxesPaidRefundClassifiedAsOperatingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 35<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_35&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 14<br> -Subparagraph f<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_14_f&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncomeTaxesPaidRefundClassifiedAsOperatingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseInCashAndCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in cash and cash equivalents. [Refer: Cash and cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 45<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseInCashAndCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseThroughChangeInEquityOfSubsidiaries">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in the entity's equity resulting from the change in the equity of subsidiaries. [Refer: Subsidiaries [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_106_d&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseThroughChangeInEquityOfSubsidiaries</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InterestPaidClassifiedAsOperatingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for interest paid, classified as operating activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 31<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_31&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InterestPaidClassifiedAsOperatingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherAdjustmentsToReconcileProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities that the entity does not separately disclose in the same statement or note. [Refer: Adjustments to reconcile profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 20<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherAdjustmentsToReconcileProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Inflows (outflows) of cash, classified as investing activities, that the entity does not separately disclose in the same statement or note.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 21<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_21&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 17<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_17_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PostemploymentBenefitExpenseDefinedBenefitPlans">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of post-employment benefit expense relating to defined benefit plans. [Refer: Defined benefit plans [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2020-01-01<br> -Paragraph 5<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_5&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PostemploymentBenefitExpenseDefinedBenefitPlans</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from borrowings obtained. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 17<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_17_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLossBeforeTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The profit (loss) before tax expense or income. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 102<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2020-01-01<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=5&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLossBeforeTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLossRecognisedOnExchangingConstructionServicesForIntangibleAsset2011">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The profit (loss) recognised on exchanging construction services for an intangible asset in service concession arrangements. [Refer: Service concession arrangements [member]; Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name SIC<br> -Number 29<br> -IssueDate 2020-01-01<br> -Paragraph 6A<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=SIC&amp;num=29&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_6A&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLossRecognisedOnExchangingConstructionServicesForIntangibleAsset2011</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 16<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_16_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 16<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_16_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 17<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_17_d&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_AdjustmentsForDecreaseIncreaseInAccruedPayrollTaxes">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to adjustments for decrease increase in accrued payroll taxes.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AdjustmentsForDecreaseIncreaseInAccruedPayrollTaxes</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_AdjustmentsForDecreaseIncreaseInDeferredCofinsPASEP">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to adjustments for decrease increase in deferred cofins PASEP.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AdjustmentsForDecreaseIncreaseInDeferredCofinsPASEP</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_AdjustmentsForDecreaseIncreaseInOtherReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to adjustments for decrease increase in other receivables.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AdjustmentsForDecreaseIncreaseInOtherReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_AdjustmentsForDecreaseIncreaseInTaxesAndContributionsPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to adjustments for decrease increase in taxes and contributions payable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AdjustmentsForDecreaseIncreaseInTaxesAndContributionsPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_AdjustmentsForGuarulhosAgreement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to adjustments for guarulhos agreement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AdjustmentsForGuarulhosAgreement</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_AdjustmentsForIncreaseDecreaseInEscrowDeposits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to adjustments for increase decrease in escrow deposits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AdjustmentsForIncreaseDecreaseInEscrowDeposits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_AdjustmentsForPensionObligations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to adjustments for pension obligations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AdjustmentsForPensionObligations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_AdjustmentsForRecoverableTaxes">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to adjustments for recoverable taxes.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AdjustmentsForRecoverableTaxes</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_AdjustmentsForSantoAndreAgreement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to adjustments for santo andre agreement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AdjustmentsForSantoAndreAgreement</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_AgreementSignedWithMunicipalityOfMaua">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to adjustments for maua agreement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AgreementSignedWithMunicipalityOfMaua</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
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<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_BadDebtExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to bad debt expense.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_BadDebtExpense</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_BorrowingsAndFinancingAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_BorrowingsAndFinancingAbstract</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_CashAndCashEquivalentsRepresentedByAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_CashAndCashEquivalentsRepresentedByAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_FinanceChargesFromCustomers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to finance charges from customers.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_FinanceChargesFromCustomers</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_FinancialInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to adjustments for financial investments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_FinancialInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_IncreaseDecreaseInAssetsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IncreaseDecreaseInAssetsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_IncreaseDecreaseInLiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IncreaseDecreaseInLiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_InflationAdjustmentAndExchangeGainsLossesOnBorrowingsAndFinancing">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to inflation adjustment and exchange gains losses on borrowings and financing.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_InflationAdjustmentAndExchangeGainsLossesOnBorrowingsAndFinancing</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_InterestAndInflationAdjustmentOnAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to interest and inflation adjustment on assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_InterestAndInflationAdjustmentOnAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_InterestAndInflationAdjustmentOnLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to interest and inflation adjustment on liabilities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_InterestAndInflationAdjustmentOnLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_InterestAndMonetaryRestatement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to interest and monetary restatement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_InterestAndMonetaryRestatement</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ProgramContractCommitments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>After the enactment of the regulatory framework in 2007, renewals of concessions started to be made through of program contracts. In some of these program contracts, the Company undertook the commitment to financially participate in social and environmental actions. The assets built and financial commitments assumed within the program contracts are recorded as intangible assets and are amortized by the straight-line method in accordance with the duration of the program contract (mostly, 30 years)</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ProgramContractCommitments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ProvisionForConsentDecreeAndKnowledgeRetentionProgram">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to provision for consent decree (TAC) and knowledge retention program (PRC).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ProvisionForConsentDecreeAndKnowledgeRetentionProgram</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ProvisionFromSaoPauloAgreement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to provision from sao paulo agreement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ProvisionFromSaoPauloAgreement</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ProvisionsAndInflationAdjustment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to provisions and inflation adjustment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ProvisionsAndInflationAdjustment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731819229528">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>1 Operations<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_OperationsAbstract', window );"><strong>Operations [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DisclosureOfOperationsExplanatory', window );">Operations</a></td>
<td class="text"><table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 14.2pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>1</b></font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Operations</b></font></td></tr>
</table>
<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Companhia
de Saneamento B&#225;sico do Estado de S&#227;o Paulo ("SABESP" or "Company") is a mixed-capital company headquartered in
S&#227;o Paulo, at Rua Costa Carvalho, 300, CEP 05429-900, controlled by the State of S&#227;o Paulo. 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="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt 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="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">As
of December 31, 2020, the Company operated water and sewage services in 375 municipalities of the State of S&#227;o Paulo, 342
have already signed contracts, pursuant to Law 11,445/2007. Most of these municipalities&#8217; operations are based on 30-year
concession, program and services contracts, except for the municipalities of Guarulhos, Mau&#225;, Mogi das Cruzes, Santo Andr&#233;,
S&#227;o Bernardo do Campo, S&#227;o Jo&#227;o da Boa Vista and Tejup&#225;, which have a 40-year term.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
table below shows a summary of the contractual situation of the municipalities served:</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="border: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 70%; text-align: justify; padding-left: 21.3pt; padding-right: 5.4pt; border-image: none"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 15%; padding-left: 5.4pt; padding-right: 5.4pt"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.45pt; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
                                         31,</b></font></p>
        <p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0 0pt 21.3pt; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>2020</b>&#160;</font></p></td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 15%; padding-left: 5.4pt; padding-right: 5.4pt"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.45pt; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
                                         31,</b>&#160;</font></p>
        <p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0 0pt 21.3pt; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>2019</b>&#160;</font></p></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 21.3pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 21.3pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 21.3pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(213,234,234)">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total
    municipalities that have already signed contracts (*)</font></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">342</font></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">325</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; background-color: white">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; vertical-align: top; text-align: justify; padding-left: 7.1pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Balance
    &#8211; intangible and contract assets</font></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">39,440,568</font></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">35,990,087</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(213,234,234)">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; vertical-align: top; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">&#160;&#160;&#160;Percentage
    of intangible and contract assets</font></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">93.08%</font></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">90.10%</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; background-color: white">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; vertical-align: top; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;Revenue
    from sanitation services (excluding construction revenue)</font></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">14,406,803</font></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">13,700,777</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(213,234,234)">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; vertical-align: top; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;Percentage
    of revenue from sanitation services (excluding construction revenue)</font></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">95.05%</font></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">84.92%</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(213,234,234)">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Municipalities
    with expired:</font></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">8</font></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">21</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 7.1pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Balance
    &#8211; intangible and contract assets</font></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">264,931</font></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,637,878</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(213,234,234)">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">&#160;&#160;&#160;Percentage
    of intangible and contract assets</font></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">0.63%</font></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">4.10%</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">&#160;&#160;&#160;Revenue
    from sanitation services (excluding construction revenue)</font></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">39,088</font></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">451,603</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(213,234,234)">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;Percentage
    of revenue from sanitation services (excluding construction revenue)</font></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">0.26%</font></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">2.80%</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(213,234,234)">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Municipalities
    with concession agreements due by 2030:</font></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">25</font></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">27</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 7.1pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Balance
    &#8211; intangible and contract assets</font></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,436,529</font></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,181,172</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(213,234,234)">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 7.1pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Percentage
    of intangible and contract assets</font></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3.39%</font></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">2.96%</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;Revenue
    from sanitation services (excluding construction revenue)</font></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">597,483</font></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">588,628</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(213,234,234)">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;Percentage
    of revenue from sanitation services (excluding construction revenue)</font></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3.94%</font></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3.65%</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
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<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.75pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

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<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.75pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company operates in the municipality of Juquitiba under an authorization by public deed, which are valid and governed by the Brazilian
Civil Code. Revenue from sanitation services (excluding construction revenue) of this municipality totaled R$ 6,056 as of December
31, 2020 (R$ 5,616 as of December 31, 2019 and R$ 5,786 as of December 31, 2018) and the total amount of intangible and contract
assets for this municipality was R$ 77,014 as of December 30, 2020 (R$ 80,563 as of December 31, 2019).</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.75pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company's shares have been listed in the &#8220;Novo Mercado&#8221; (New Market) segment of B3 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="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt 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, except for Saneaqua Mairinque, which, as of August 2020, no longer has a shared control.</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Economic
instability worsened by COVID-19</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
global economic instability worsened in early 2020 with the outbreak of a new coronavirus, which was considered pandemic by the
World Health Organization (WHO). Accordingly, SABESP has been taken several preventive measures to ensure the continuity and quality
of the services provided to the population, which have become even more essential. It is worth noting that any interruption in
water supply by a basic sanitation company may compromise compliance with WHO&#8217;s recommendations for everyone to keep good
hygiene habits, such as washing hands correctly and more frequently.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company implemented a number of preventive measures so that its employees are not exposed to situations of risks, such as: (i)
employees from the administrative sectors (especially) and those with more than 60 years of age are working under a remote system;
(ii) restriction of domestic and international trips; (iii) anticipation of the influenza and pneumonia vaccination campaign,
(iv) closing of all branches that assist the public, concentrating services in the digital channels, to protect customers and
employees; among others. The Company also took all necessary preventive measures so that employees with strategic functions can
work without increasing the risk of contamination, thus ensuring the continuity in the provision of essential services.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Some
of the economic and financial consequences arising from the COVID-19 pandemic include the following adverse effects:</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
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    <td style="font: 10pt Times New Roman, Times, Serif; width: 36pt"><font style="font: 10pt Times New Roman, Times, Serif">(i)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">high
    exchange volatility and increase in new funding costs; </font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 18pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 24.55pt"><font style="font: 10pt Times New Roman, Times, Serif">(ii)</font></td>
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    in the mix of billed volume due to the increase in the residential category and decrease in the public, commercial, industrial
    categories, which have higher average tariffs, leading to a reduction in the total average tariff and, consequently, in revenues
    from customers in the commercial, industrial and public categories, in the amount of approximately R$ 804.5 million from January
    to December 2020 (R$ 215.0 million from October to December 31, 2020); </font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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    <td style="font: 10pt Times New Roman, Times, Serif; width: 24.55pt"><font style="font: 10pt Times New Roman, Times, Serif">(iii)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">postponement
    of the tariff adjustment from May 11 to August 15, 2020, with an estimate net impact of R$ 37.6 million on the operating revenue
    from May to December 2020; </font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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    in default and in the expectation of higher future losses, due to the decrease in the municipalities&#8217; revenue and the
    increase in bankruptcy petitions, which negatively impacted estimated losses by R$ 316.7 million from January to December
    2020 compared to January to December 2019 (R$ 17.8 million from October to December 2020 compared to October to December 2019);
    and </font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 18pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 24.55pt"><font style="font: 10pt Times New Roman, Times, Serif">(v)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">payment
    exemption of water and sewage bills for consumers in the Residential Social and Residential Favela categories in all operated
    municipalities from April 1 to September 15, 2020, reducing revenue by R$ 116.9 million from January to September 2020, compared
    to the same periods in 2019. </font></td></tr>
</table>
<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Opposed
to the adverse effects, there were positive effects, such as the increase in revenues from residential customers (except for the
social and favela categories), in the amount of R$ 840.3 million from January to December 2020 (R$ 249.3 million from October
to December 2020), and the postponement of the payment of 50% of the Regulation, Control and Inspection Fee (TRCF) from May to
December 2020, for settlement in 24 installments beginning January 2021, with effect of R$ 24.0 million from May to December 2020.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Because
of the adverse effects, in order to preserve the economic and financial sustainability, the Company adjusted budget by reducing
expenses and, on April 27, 2020, July 10, 2020 and December 15, 2020, it held the 25<sup>th</sup>, 26<sup>th</sup> and 27 <sup>th
</sup>issue debentures in the amounts of R$ 1.45 billion, R$ 1.05 billion and R$ 1.00 billion, respectively and also on December
7, 2020 it raised R$ 0.95 billion with IDB INVEST. As of April 28, 2020, the Company concluded the translation of a debt contracted
with the Inter-American Development Bank (IDB), from US$ 494.6 million to R$ 2,810.9 million, reducing its exposure to the variation
of the US dollar. In addition, as of September 30, 2020, the Company early amortized Eurobonds in the amount of R$ 1,910.1 million
(US$ 357.8 million) to further reduce currency exposure and in November 2020, it signed a contract of R$ 950 million with IDB
INVEST.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Management
expects that the initiatives implemented because of the above-mentioned impacts, in addition to the inclusion of retail services
to municipalities previously served on a wholesale basis (Guarulhos, Santo Andr&#233; and Mau&#225;), improved water security,
due to the works carried out, and the credit lines contracted for purposes of investments, will be sufficient to meet its commitments
and not compromise the Company&#8217;s operating and financial continuity.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>New
Legal Sanitation Framework</b></font></p>

<p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">On
July 15, 2020, the Brazilian President sanctioned Federal Law 14,026/2020, known as the New Legal Framework for Basic Sanitation,
with 18 vetoes. These vetoes were analyzed on March 17, 2021. The new law expands competition in the sector, by extinguishing
program contract.</font></p>

<p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Additionally,
the New Legal Framework imposes performance goals to reach 99% of the population served with drinking water and 90% with sewage
collection and treatment by December 31, 2033, encouraging operators to increase efficiency. It also granted the Water and Basic
Sanitation National Agency (ANA) with authority to edit reference rules to regulate sanitation with a view to minimize regulatory
uncertainties, thus creating a more stable and attractive environment for investments in the sector.</font></p>

<p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">In
this new context, the Company understands it has some competitive advantages, given that: i) it has contracts that already include
goals that meet or even anticipate those defined by the New Legal Framework, ii) it has access to public capital and major exposure
to the private capital market, favoring the maintenance and/or expansion of the operated base iii) it has high governance level
and iv) it has contracts signed with the granting authority that ensure 95% of the revenue.</font></p>

<p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Approvals</b></font></p>

<p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
financial statements were approved by Management on April  27, 2021.</font></p><span></span>
</td>
</tr>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731819284264">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>2 Basis of preparation and presentation of the financial statements<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
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<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
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<td class="text"><table cellspacing="0" cellpadding="0" style="font: 10pt/105% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 14.2pt"><b>2</b></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><b>Basis of preparation and presentation of the financial statements</b></td></tr>
</table>
<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The financial statements of the Company have
been prepared in accordance with the International Financial Reporting Standards &#8211; IFRS as issued by the International Accounting
Standards Board &#8211; IASB. All material information related to the financial statements, and this information alone, is being
disclosed and corresponds to the information used by the Company&#8217;s Management in its administration.</p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The financial statements have been prepared
under the historical cost except for certain financial instruments measured at fair value when required by the standards.</p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The preparation of financial statements in conformity
with IFRS requires the use of certain critical accounting estimates. It also requires Management to exercise its judgment in the
process of applying the Company's accounting policies. The areas involving a higher degree to judgment or complexity, or areas
where assumptions and estimates are significant to the financial statements are described in Note 6.</p><span></span>
</td>
</tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of the basis used for the preparation of the financial statements.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731823848248">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>3 Summary of Significant Accounting Policies<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfSignificantAccountingPoliciesAbstract', window );"><strong>Summary Of Significant Accounting Policies</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory', window );">Summary of Significant Accounting Policies</a></td>
<td class="text"><table cellspacing="0" cellpadding="0" style="font: 10pt/105% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 14.2pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3</b></font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 10pt; text-indent: -10pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Summary
    of Significant Accounting Policies</b></font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><font style="font: 10pt 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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.1
Cash and cash equivalents</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Cash
and cash equivalents include cash in hand, bank deposits, overdraft accounts and other short-term highly liquid investments with
maturities and intention of use by the Company&#8217;s Management in a period lower than three months.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.2
Financial assets and liabilities</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Financial
Asset - Classification</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company classified its financial assets according to the following categories: measured at amortized cost, measured at fair value
through other comprehensive income and measured at fair value through profit or loss. The classification depends on the purpose
for which the financial assets were acquired. Management determines the classification of the financial assets at inception. As
of December 31, 2020 and 2019, the Company did not have financial assets classified as fair value through other comprehensive
income and fair value through profit or loss.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 0px; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 10.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 17.55pt"><font style="font: 10pt Times New Roman, Times, Serif">&#149;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Amortized
    cost</font></td></tr>
</table>
<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">This
comprises financial assets that meet the following conditions: (i) it is held within the business model whose objective is to
hold financial assets to collect contractual cash flows; and (ii) the contractual terms of the financial asset give rise, on specified
dates, to cash flows that are solely payments of principal and interest on the principal amount outstanding.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Presented
as current assets, except for those with maturity of more than 12 months after the reporting date (these are classified as noncurrent
assets). The Company's financial assets measured at amortized cost include cash and cash equivalents, financial investments, restricted
cash, balances of trade receivables, accounts receivable from related parties, other receivables, receivables from the Water and
Basic Sanitation National Agency &#8211; ANA. Financial assets measured at amortized cost are recorded at fair value and subsequently
at amortized cost, under the effective interest rate method, except for trade receivables, which is initially measured at transaction
price, as it contains no financing items, and is subsequently measured at amortized cost.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Financial
Liabilities - Classification</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company classifies its financial liabilities measured at amortized cost. Classification depends on the purpose to which the financial
liabilities were assumed. This category comprises balances payable to contractors and suppliers, borrowings and financing, services
payable, balances payable from public-private partnership (PPP), and program contract commitments.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
effective interest rate method is adopted to calculate the amortized cost of a financial liability and allocate its interest expense
under the respective period. The effective interest rate exactly deducts the estimated future cash flows (including fees, transaction
costs and other issue costs) throughout the financial liability&#8217;s estimated life or, when appropriate, during a shorter
period, for initial recognition of the net carrying amount.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Impairment
of financial assets</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Trade
receivables</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Due
to the charactheristics of the Company&#8217;s accounts receivable such as (i) insignificant financial component, (ii) non-complex
receivables portfolio, and (iii) low credit risk, the Company adopted the simplified approach of expected credit loss, which consists
in recognizing the expected credit loss based on the total asset&#8217;s useful life.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
methodology to calculate allowance for doubtful accounts consisted of using an estimate calculated based on the average default
observed in the last 36 months, per maturity range, in addition to estimating the recovery of credits overdue for more than 360
days, based on the track record of the last three years. For estimate purposes, it also considered the category of private and
public customers, and segregated accounts receivable among the regular consumption accounts and agreements. The Company also concluded
that the estimates of the macroeconomic indicators Gross Domestic Product (GDP), Unemployment Rate and the Extended Consumer Price
Index (IPCA) were not impacted, given that it carried out correlation analyses of these indicators and its default history, which
did not result in a correlation between them.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Deposit
transactions and financial investments measured at amortized cost</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company analyzes changes in the rates of investments in bank deposits certificates and information obtained from regulatory agencies
about the financial institutions. The likelihood of delinquency over 12 months and during the terms of these investments was based
on historical data provided by credit rating agencies for each credit level and analyzed in terms of sensitivity based on current
returns.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">These
deposits and financial investments are subject to an insignificant risk of change in value.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.3
Operating income</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"><font style="font: 10pt Times New Roman, Times, Serif"><b>(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Revenue from sanitation services</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Revenue
from water supply and sanitation services are recognized as the water is consumed and services are provided. Revenues, including
unbilled revenues, are recognized at the fair value of the consideration received or receivable for the rendering of those services.
Revenue is shown net of value-added tax, rebates and discounts. Unbilled revenues represent incurred revenues in which the services
were provided, but not yet billed until the end of the each period and are recorded as trade receivables based on monthly estimates
of the completed services.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Revenues
are recognized based on IFRS 15 (Revenue from Contracts with Customers), which establishes a five-step model applicable over revenue
from a contract with a customer. Revenues are recognized when the Company: i) it identifies the contracts with customers; ii)
it identifies the different obligations in the contract; iii) it determines the transaction price; iv) it allocates the transaction
price to the performance obligations in the contracts; and (v) it satisfies all performance obligations. Disputed amounts are
recognized as revenue when collected.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"><font style="font: 10pt Times New Roman, Times, Serif"><b>(b)&#160;&#160;&#160;&#160;&#160;&#160;
Construction revenue</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Revenue
from concession construction contracts is recognized in accordance with IFRS 15 (Revenue from Contracts with Customers) and IFRIC
12 (Service Concession Arrengements), as all performance obligations are satisfied over time. During the construction of the contract,
an asset is classified as contract assets, as the Company estimates that the fair value of its consideration is equivalent to
expected construction costs plus margin. The fee represents the additional margin related to the work performed by the Company
in relation to such construction contracts and it is added to construction costs, resulting in the construction revenue.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.4
Trade receivables and allowance for doubtful accounts</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Trade
receivables are amounts due from customers for services performed in the ordinary course of business. These are classified as
current assets, except when maturity exceeds 12 months after the end of the reporting period. In these cases, they are presented
as noncurrent assets.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company establishes an allowance for doubtful accounts for receivable balances at an amount that Management considers to be sufficient
to cover eventual losses, as described in note 3.2.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.5
Inventories</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Inventories
comprise supplies for consumption and maintenance of the water and sewage systems are stated at the lower of average cost of acquisition
or net realizable value, and are classified in current assets.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.6
Investment properties</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Investment
properties are recorded at the acquisition or construction cost, less accumulated depreciation, except for the land group, calculated
by the straight-line method at rates that consider the estimated useful life of the assets. Expenditures related to repairs and
maintenance are recorded in the income statement when incurred.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company also maintains some assets for undetermined use in the future, i.e. it is not defined if the Company will use these assets
in the operation or sell them in the short term during the ordinary course of business.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.7
Property, plant and equipment</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Property,
plant and equipment comprise mainly administrative facilities not composing the assets, subject-matter of the concession agreements.
Those assets are stated at historical acquisition or construction cost less depreciation, net of impairment losses, when necessary.
Interest, other finance charges and inflationary effects resulting from financing effectively applied to construction in progress
are recorded as cost of respective property, plant and equipment, in this case, for the qualifying assets, as applicable. Qualifying
assets are assets that, necessarily, required a substantial period to get ready for its intended use or sale. The Company defined
that this period is higher than 12 months, based on the completion period of the works, given that most of them take in average
more than 12 months to be completed, which corresponds to one fiscal year of the Company.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Subsequent
costs included in the existing asset's carrying amount or recognized as a separate asset, as appropriate, only when it is probable
that the future economic benefit associated with the item will flow to the Company and the cost of the item can be reliably measured.
Repairs and maintenance are charged to the income statement of the year, as incurred.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Depreciation
is calculated using the straight-line method to allocate their cost and is described in Note 16 (a). Land is not depreciated.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Residual
values and the useful life of assets are revised and adjusted, where applicable, at the end of each year.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Gain
and losses on disposals are determined by the difference between the proceeds with the carrying amount and are recognized in other
operating income (expenses) in the income statement.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.8
Intangible assets</b></font></p>

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<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Intangibles
are stated at acquisition cost and/or construction of the underlying assets, including construction margin, interest and other
finance charges capitalized during the construction period, in this case, for the qualifying assets. Qualifying assets are assets
that, necessarily, take a substantial period to get ready for its intended use or sale. The Company considers that substantial
period means a period greater than 12 months. This period was established by considering the completion period of the majority
of its constructions, which is greater than 12 months, which corresponds to one fiscal year of the Company.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
intangible has its amortization initiated when the intangible assets are available for use in location and the necessary condition
when this asset becomes operational.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><br />
The amortization of intangible assets reflects the period over the expected future economic benefits generated by the intangible
asset are consumed by the Company and can be the period of the contract or the useful life of the asset.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
amortization of the intangible assets is discontinued when the asset is totally consumed or it is disposed of, whatever occurs
first.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Donations
in assets, received from third parties and governmental entities, to allow the Company to render water and sewage services are
not recorded in the Company&#8217;s financial statements, since these assets are controlled by the concession grantor.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Financial
resources received as donations for the construction of infrastructure are recorded under &#8220;Other operating income&#8221;.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"><font style="font: 10pt Times New Roman, Times, Serif"><b>(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Concession agreements/program contracts/service contracts</b></font></p>

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<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company operates concession agreements including the rendering of basic sanitation, environmental, water supply and sewage services
signed with the concession grantor. The infrastructure used by SABESP subject to service concession arrangements is considered
to be controlled by the concession grantor when:</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1cm"><font style="font: 10pt Times New Roman, Times, Serif">(i)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
    grantor controls or regulates what services the operator must provide with the infrastructure, to whom it must provide them,
    and at what price; and</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1cm"><font style="font: 10pt Times New Roman, Times, Serif">(ii)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
    grantor controls the infrastructure, i.e., retains the right to take back the infrastructure at the end of the concession.</font></td></tr>
</table>
<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
rights over the infrastructure operated under the concession agreements are accounted for as an intangible asset as the Company
has the right to charge for the use of the infrastructure assets, and the users (consumers) have the primary responsibility to
pay SABESP for the services.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
fair value of construction and other works on the infrastructure is recognized as revenue, as its fair value, when the infrastructure
is built, provided that this work is expected to generate future economic benefits. The accounting policy to recognize construction
revenue is described in Note 3.3 (b).</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;<br />
Intangible assets related to the concessions, when there is no right to receive the residual value of the assets at the end of
the contract, are amortized on a straight-line basis over the period of the contract, or the useful life of the underlying asset,
whichever occurs first.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Investments
made and not recovered through rendering of services, in cases where there is the right to receive the residual value of the assets
at the end of the contract , must be indemnified by the concession grantor, with cash or cash equivalents or also, in general
with the contract extension. These investments are amortized by the useful life of asset.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
details referring to amortization of intangible assets are described in Note 15 (c).</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Law
11,445/2007 indicates, whenever possible, that basic sanitation public utilities will have the economic and financial sustainability
ensured through the remuneration due to service collection, preferably as tariffs and other public prices, which may be established
for each service or both jointly. Therefore, investments made and not recovered through services rendered, within original term
of the contract, are recorded as intangible assets and amortized by the useful life of the asset, taking into consideration a
solid track record of concession renewal and, therefore, the continuity of services. Although Law 14,026/2020 the New Legal Sanitation
Framework, has been approved by the Brazilian President with a veto on the renewal of program contracts, such vetoes had not been
voted until December 31, 2020, for to this reason the Company maintained the investments made in the concessions recorded under
intangible assets.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"><font style="font: 10pt Times New Roman, Times, Serif"><b>(b)&#160;&#160;&#160;&#160;&#160;&#160;
Software license of use</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Software
licensing is capitalized based on the acquisition costs and other implementation costs. Amortizations are recorded according to
the useful life and the expenses associated with maintaining them are recognized as expenses when incurred.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.9
Impairment of non-financial assets</b></font></p>

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<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Property,
plant and equipment, intangible assets and other noncurrent assets with defined useful lives, are yearly reviewed for impairment
whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. The Company does not have
assets with indefinite useful life and assessed that there are no indications of impairment losses, mainly supported by Law 14,026/2020,
which ensures that basic sanitation public utilities will have assured its economic and financial sustainability to public sanitation
services through tariffs or indemnity.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.10
Trade accounts payable and contractors</b></font></p>

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<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif; background-color: white">Trade
payables and contractors are obligations to pay for goods or services acquired from suppliers in the ordinary course of business
and are initially measured at fair value, which generally correspond to the bill and subsequently at amortized cost, being classified
as current liabilities, except when the maturity exceeds 12 months after the reporting date and are, otherwise, being presented
as noncurrent liabilities.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.11
Borrowings and financing</b></font></p>

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<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Borrowings
and financing are initially recognized at fair value, upon receipt of funds, net of transaction costs. Subsequently, borrowings
and financing are stated at amortized cost, as presented in Note 17. Borrowings and financing are classified as current liabilities
unless the Company has an unconditional right to defer the settlement of the liability for at least 12 months after the end of
the reporting date.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Nonconvertible
bonds issued by the Company are recognized in a similar manner to borrowings.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.12
Borrowing costs</b></font></p>

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<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Borrowing
costs attributable to acquisition, construction or production of an asset, which, necessarily, requires a substantial time period
to be ready for use or sale are capitalized as part of the cost of these assets. Other borrowing costs are recognized as expenses
in the period they are incurred. Borrowing costs are interest rates and other charges incurred by the Company related to borrowings,
including exchange variation, as described below.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
capitalization occurs during the period in which the asset has been built, considering the weighted average rate of borrowings
effective on the capitalization date.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">For
foreign currency-denominated borrowings or financing, the Company analyzes them as if they were contracted in local currency,
restricting the capitalization of interest and/or exchange variation by the amount that would be capitalized if these were contracted
in the domestic market in similar lines of credit and loans.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.13
Salaries, payroll charges and contributions</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Salaries,
vacations, Christmas bonus, profit sharing and additional payments negotiated in collective labor agreements plus related charges
and contributions are recorded on the accrual basis.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
profit sharing plan for its employees is based on operational and financial targets, and a provision is created when it is contractually
required or when there is a past practice that created a constructive obligation, and is recorded on the accrual basis period
as operating cost, selling and administrative expenses or capitalized in assets.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.14
Provisions, legal obligations, escrow deposits and contingent assets</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Provisions
related to claims are recognized when: i) the Company has a present (legal or constructive) obligation resulting from a past event;
ii) it is probable that an outflow of resources that comprise economic benefits will be required to settle the obligation; and
iii) the amount can be reliably estimated. Where there are a number of similar obligations, the likelihood that an outflow of
resources will be required to settle an obligation is determined by considering the nature of the obligations as a whole.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Provisions
are measured at the present value of the disbursements expected to be required to settle the obligation using a pre-tax rate that
reflects current market assessments of the time value of money and the risks specific to the obligation. The increase in the provision
due to the passage of time is recognized as financial expense.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">For
financial statement presentation purposes, the provision is stated net of escrow deposits, based on the legal offset right. Escrow
deposits not linked to the related obligations are recorded in noncurrent assets. Escrow deposits are adjusted by the indexes
defined by the competent authorities.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company does not recognize 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.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Contingent
assets are not recognized in the statements of financial position.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.15
Environmental costs</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Costs
related to ongoing environmental programs are expensed in the income statement, when there is any indication of an event. Ongoing
programs are designed to minimize the environmental impact of the operations and to manage the environmental risks inherent to
the Company's activities.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.16
Income taxes &#8211; current and deferred</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Income
taxes expenses comprise current and deferred income tax and social contributions.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><u>Current
taxes</u></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
provision for income tax and social contribution is based on the taxable income for the year. The income tax was accrued at rate
of 15%, plus 10% surtax on taxable income exceeding R$ 240. The social contribution was accrued at rate 9% over the adjusted net
income. Taxable income differs from net income (profit presented in the income statement), because it excludes income and expenses
taxable or deductible in other years, and excludes items not permanently taxable or not deductible. Income tax and social contribution
are accrued based on legislation in place in the end of the year. The Company periodically evaluates and measures the positions
taken in the income tax return with respect to situations in which the applicable tax regulations are subject to interpretation.
It establishes provisions, where appropriate, based on amounts expected to be paid to the tax authorities.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><u>Deferred
taxes</u></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Deferred
income tax is recognized, using the liability method, on temporary differences arising between the tax basis of assets and liabilities
and their carrying amounts in the financial statements. However, the deferred income tax is not accounted for if it arises from
initial recognition of an asset or liability in a transaction that at the time of the transaction affects neither accounting nor
taxable profit nor loss, except for business combinations. Deferred income tax is determined using tax rates (and laws) effective
at the end of the reporting period and expected to apply when the related deferred income tax asset is realized or the deferred
income tax liability is settled.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Deferred
income tax and social contribution assets are recognized only to the extent that it is probable that future taxable profit will
be available for which temporary differences can be utilized and tax losses can be carryforward.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Deferred
taxes assets and liabilities are offset when there is a legally enforceable right of offsetting current tax assets against current
tax liabilities and when deferred income tax assets and liabilities are related to income taxes levied by same tax authority over
the tax entity.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.17
Taxes on revenues</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Revenues
from sanitation services are recognized on accrual basis for PASEP (Programa de Forma&#231;&#227;o do Patrim&#244;nio do Servidor
P&#250;blico) and Cofins (Contribui&#231;&#227;o para o Financiamento da Seguridade Social), calculated at the rates of 1.65%
and 7.60%, respectively.</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">In
addition, revenues from sanitation services are also subject to the Regulatory, Control and Oversight Fee (TRCF - Taxa de Regula&#231;&#227;o,
Controle e Fiscaliza&#231;&#227;o), whose taxable event is the performance of regulatory, control and monitoring activities by
ARSESP, calculated at 0.50% of the annual revenue directly generated by the service provided less taxes levied on the service.</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
taxes related to PASEP and Cofins incident on amounts invoiced to public entities are due when invoices are received.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">These
taxes are calculated by the non-cumulativeness regime and presented net, as deductions from gross revenues. Tax debts calculated
over &#8220;other operating income&#8221; are presented as deductions from the respective operating income.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.18
Pension obligations</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Defined
benefit</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company makes contributions to defined benefit plans on a contractual basis and sponsored thereby. The regular contributions comprise
the net administrative expenses and are recognized in the income statement for the period.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Liabilities
from defined benefit pension plan obligations correspond to the present value of the defined benefit obligation at the end of
the reporting period, less the fair value of the plan&#8217;s assets. The defined benefit obligation (G1) and (G0) are calculated
on an annual basis by independent actuaries, using the projected unit credit method. The estimated future cash outflow is discounted
to its present value, using the interest rates of Government bonds with maturities that approximate the maturity of the related
liability.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Referring
to actuarial gains and losses deriving from adjustments based on the experience and changes in actuarial assumptions are directly
recorded under equity, as other comprehensive income (OCI), so that the plan's net assets or liabilities are recognized in the
statement of financial position in order to reflect the full amount of plan&#8217;s deficit or surplus.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">In
an event where a curtailment relates to only some of the employees covered by a plan, or where only part of an obligation is settled,
the gain or loss includes a proportionate share of the past service cost and actuarial gains and losses. The proportionate share
is determined on the basis of the present value of the obligations before and after the curtailment or settlement.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(b)
&#160;&#160;&#160;&#160;&#160;&#160;&#160;Defined contribution</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company makes contributions to defined contribution plans on a contractual basis and sponsored thereby, a supplementary private
pension entity that provides post-employment benefits to its employees, in which the Company makes fixed and equal contributions
to employees, within the limits set by regulation. In this model, the benefits paid are directly related to the amount contributed,
with no deficits to be covered by the Company.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.19
Financial revenues and expenses</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Financial
revenue is primarily comprised of interest and inflation adjustments resulting from financial investments, escrow deposits and
negotiations with customer to pay by installments, calculated using the effective interest rate method.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Financial
expenses are primarily comprised of interest, inflation adjustments and exchange rate changes on borrowings and financing, provisions,
public-private partnership and program contract commitments. These financial income and expenses are calculated using the effective
interest rate method.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Inflation
adjustments and exchange gains and losses derive from the collection or payment to third parties, as contractually required by
law or court decision, and recognized on an accrual basis pro rata temporis. Inflation adjustments included in the agreements
are not considered embedded derivatives, since they are deemed as inflation adjustment rates for the Company&#8217;s economic
scenario.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.20
Leases</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Leases
are recognized at the present value of the contractual obligations, presented in assets as Right of Use (Note 15 (j)) and in liabilities
as Leases (Note 17 (b)), except for short-term contracts (12 months or less) and/or low value (below US$ 5), which are recorded
in the income statement recognized as an expense when incurred.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.21
Other current and noncurrent assets and liabilities</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Other
assets are stated at acquisition cost, net of any impairment loss, where applicable. The amounts recognized as other
liabilities are stated at known or estimated amounts, including, where applicable, related charges and inflation
adjustments.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.22
Dividends and interest on capital</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company uses the tax benefits of distributing dividends as interest on capital, as permitted by Brazilian Law and based on the
Bylaws. This distribution of dividend is accounted for in accordance with Brazilian Law 9,249/95 for tax deductibility purposes,
limited to the daily pro rata fluctuation of the Long-term Interest Rate (TJLP). The benefit attributed to the shareholders is
recognized in the current liability against Equity, based on its by-laws. Dividends and interest on capital over the minimum established
in the by-laws are recognized when approved by the shareholders in the shareholders&#8217; meeting, except for taxes incurring
in the distribution of interest on capital. The tax benefit of the interest on capital is accrued in the income statement of the
year, under the same recognition basis of expenses with interest on capital.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.23
Present value adjustment</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Current
and noncurrent financial assets and liabilities arising from long- or short-term transactions are adjusted to present value based
on market discount rates as of the transaction date, when the effects are significant.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.24
Segment information </b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Operating
segments are determined in a manner consistent with the internal reporting to the Company&#8217;s chief operating decision maker
(&#8220;CODM&#8221;), which, in the case of SABESP, is comprised of the Board of Directors and Board of Executive Officers, to
make strategic decisions, allocate resources and evaluate performance.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Consequently,
the Company determined that it has one operating segment (sanitation services).</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
accounting policies used to determine segment information are the same as those used to prepare the Company&#8217;s financial
statements.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
measure of the segment&#8217;s profit or loss is operating income before other operating expenses, net and equity accounting,
which excludes construction revenue and related costs.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
CODM analyzes asset and liabilitity information on a consolidated basis. Consequently, the Company does not disclose segment information
on assets and liabilities.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Substantially
all of the Company&#8217;s noncurrent assets and revenue generated from customers are located in S&#227;o Paulo State. Consequently,
financial information is not disclosed by geographic area.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.25
Translation into foreign currency</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Functional
and reporting currency</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Items
included in the financial statements are measured using the currency of the primary economic environment in which the company
operates ("the functional currency"). The financial statements are presented in Brazilian reais (R$), which is also the Company's
functional currency. All financial information has been stated in reais and rounded to the next thousand, except where otherwise
indicated.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Foreign
currency translation</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Foreign
currency-denominated transactions are translated into Brazilian reais using the exchange rates prevailing at the transaction dates.
Statement of financial position accounts are translated by the exchange rate prevailing at reporting date.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Exchange
gains and losses resulting from the settlement of these transactions and the translation of foreign currency-denominated cash
assets and liabilities are recognized in the income statement, except for borrowings and financing referring to property, plant
and equipment or intangible assets in progress, where exchange losses are recognized as corresponding entry to the asset while
construction is in progress, as described in Note 3.12.</font></p><span></span>
</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for significant accounting policies applied by the entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 117<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory</td>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731823975368">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>4 Changes in accounting practices and disclosures<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<p style="margin-top: 0; margin-bottom: 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

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    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>New standards,
    amendments and interpretations effective for periods beginning on or after January 1, 2020</b></font></td></tr>
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>New
standards and revisions</b></font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

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    <td style="border-bottom: black 0.75pt solid; width: 47%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Description</b></font></td>
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<tr style="vertical-align: top">
    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-top: 3pt; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
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    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-top: 3pt; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Amendments
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    <td><p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">Clarifies
        that even though businesses usually have outputs (&#8220;products&#8221;), products are not required for an integrated
        set of activities and assets in order to qualify as business. In order to qualify as a business, an acquired set of activities
        and assets must include at least one input and a substantive process that together contribute significantly to the capacity
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purpose of the amendments is to facilitate the understanding of the definition of material in IAS 1 and not to change the underlying
concept of materiality in the IFRS Standards. The concept of &#8220;hidden&#8221; material information with immaterial information
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    <td><p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">The
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

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Company did not early adopt these standards and is assessing the impacts of the new and revised IFRS below on the disclosures
or amounts recognized in the financial statements:</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

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    <td style="font: 12pt/110% Arial, Helvetica, Sans-Serif; padding-left: 2.85pt; padding-right: 2.85pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="font: 12pt/110% Arial, Helvetica, Sans-Serif; padding-left: 2.85pt; padding-right: 2.85pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
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    <td style="font: 12pt/110% Arial, Helvetica, Sans-Serif; padding-bottom: 6pt; padding-left: 2.85pt; padding-right: 2.85pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt/110% Times New Roman, Times, Serif">The
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                                         between an Investor and its Associate or Joint Venture<sup>3</sup></font></p>
        <p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p></td>
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                                         situations that involve the sale or contribution of assets between an investor and its
                                         associates or joint venture.</font></p>
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    <td style="font: 12pt/110% Arial, Helvetica, Sans-Serif; padding-bottom: 6pt; padding-left: 2.85pt; padding-right: 2.85pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt/110% Times New Roman, Times, Serif">The
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    <td style="padding-left: 5.4pt; padding-right: 5.4pt"><p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">These
                                         amendments to IAS 1 only affect the presentation of liabilities as current or non-current
                                         in the statement of financial position and not the amount or the time of recognition
                                         of any asset, liability, income or expense, or the information disclosed on such items.
                                         In addition, clarify that the classification of liabilities as current or non-current
                                         is based on the rights existing at the balance sheet date, specify that the classification
                                         is not affected by the expectations on whether an entity will exercise its right to postpone
                                         the settlement of the liability and introduce the definition of 'settlement' to clarify
                                         that settlement refers to the transfer to a counterparty, of cash, equity instruments,
                                         other assets or services.</font></p>
        <p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt"><p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">The
                                         Company does not expect any impacts from this standard.</font></p>
        <p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p></td></tr>
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    <td style="padding-left: 5.4pt; padding-right: 5.4pt"><p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">The
                                         amendments update IFRS 3 so that it refers to the 2018 Conceptual Framework instead of
                                         the 1989 Structure. The amendments also include in IFRS 3 the requirement that, for obligations
                                         within the scope of IAS 37, the acquirer applies this standard to identify whether there
                                         is an obligation at the acquisition date arising from past events. For a tax within the
                                         scope of IFRIC 21 - Taxes, the acquirer applies IFRIC 21 to determine whether the event
                                         that resulted in the obligation to pay the tax occurred up to the date of acquisition
                                         date. Finally, the amendments add an explicit statement that the acquirer does not recognize
                                         contingent assets acquired in a business combination.</font></p>
        <p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p></td>
    <td style="font: 12pt/110% Arial, Helvetica, Sans-Serif; padding-bottom: 6pt; padding-left: 2.85pt; padding-right: 2.85pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt/110% Times New Roman, Times, Serif">The
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    <td style="font: 12pt/110% Arial, Helvetica, Sans-Serif; padding: 1pt 2.85pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt/110% Times New Roman, Times, Serif">Amendments
    to IAS 16 &#8211; Proceeds Before Intended Use<sup>1</sup></font></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt"><p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">The
                                         amendments prohibit deducting from the cost of an item of property, plant and equipment
                                         any proceeds from the sale of items produced before the asset is available for use, i.e.
                                         proceeds to bring the asset to the location and in the condition necessary for it to
                                         be able to operate as intended by the Company. Consequently, the entity recognizes these
                                         proceeds from the sale and corresponding costs in the result and measures the costs of
                                         these items in accordance with IAS 2 - Inventories.</font></p>
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        amendments further clarify the meaning of &#8220;testing whether an asset is functioning properly&#8221;. Currently, IAS
        16 determines this as assessing whether the technical and physical performance of the asset is such that it can be used
        in the production or supply of goods or services, for rent to third parties, or for administrative purposes. If not presented
        separately in the statement of comprehensive income, the financial statements should disclose the amounts of resources
        and costs included in income corresponding to items produced that are not a product of the entity's ordinary activities,
        and which items in the statement of comprehensive income include these resources and costs.</font></p>
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    <td style="font: 12pt/110% Arial, Helvetica, Sans-Serif; padding: 1pt 2.85pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt/110% Times New Roman, Times, Serif">Amendments
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                                         amendments specify that the contract's "compliance cost" comprises costs directly related
                                         to the contract, these being the incremental costs of compliance with that contract (e.g.,
                                         employees or materials) and the allocation of other costs directly related to contract
                                         compliance (for example, allocation of depreciation expenses to an item of property,
                                         plant and equipment used to fulfill the contract).</font></p>
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        <p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">These
        amendments apply to contracts for which the entity has not yet fulfilled all of its obligations at the beginning of the
        annual period in which the entity applies the changes for the first time. The comparative amounts are not restated. Instead,
        the entity shall recognize the cumulative effect of the initial adoption of the changes as adjusting the opening balance
        of retained earnings (or another component of shareholders' equity, as applicable) on the date of initial adoption.</font></p>
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    <td style="font: 12pt/110% Arial, Helvetica, Sans-Serif; padding-bottom: 6pt; padding-left: 2.85pt; padding-right: 2.85pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt/110% Times New Roman, Times, Serif">The
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                                         of International Financial Reporting Standards<sup>1</sup>, IFRS 9 &#8211; Financial
                                         Instruments<sup>1</sup>, IFRS 16 &#8211; Leases and IAS 41 &#8211; Biological Assets
                                         and Agricultural Product<sup>1</sup></font></p>
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                                         company with respect to accounting for accumulated translation differences.</font></p>
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        IAS 41 &#8211; Biological Assets and Agricultural Product - the amendment excludes the requirement for entities to exclude
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">1
Effective for annual periods beginning on or after January 1, 2022.&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">2
Effective for annual periods beginning on or after January 1, 2023.&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">3
The effective date of the amendments has not yet been defined by IASB.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">There
are no other standards and interpretations not yet adopted that may, in the opinion of Management, have a significant impact on
the result for the year of equity disclosed by the Company in its financial statements.</font></p><span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of the initial application of an IFRS. [Refer: IFRSs [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 28<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_28&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>5 Risk Management<br></strong></div></th>
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    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Risk Management</b></font></td></tr>
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<p style="margin-top: 0; margin-bottom: 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

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    <td style="width: 14.2pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>5.1</b></font></td>
    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Financial Risk
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Financial
risk factors</b></font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt 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="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company has not utilized derivative instruments in any of the reported periods.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

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    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Market risk</b></font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Foreign
currency risk</b></font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">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="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt 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="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt 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="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">A
significant amount of the Company&#8217;s financial debt is indexed to the US dollar and Yen, in the total amount of R$ 3,563,170
as of December 31, 2020 (R$ 6,382,009 as of December 31, 2019). Below, the Company&#8217;s exposure to exchange risk:</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

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    <td style="border-bottom: black 0.5pt solid; width: 13%; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Foreign
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    <td style="border-bottom: black 0.5pt solid; width: 13%; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>R$</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 13%; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Foreign
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    <td style="border-bottom: black 0.5pt solid; width: 11%; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>R$</b></font></td></tr>
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    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Borrowings
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    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">167,479</font></td>
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    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Borrowings
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    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">52,969,560</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">2,671,255</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">56,452,885</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">2,097,225</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Interest
    and charges from borrowings and financing &#8211; US$</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">5,540</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Interest
    and charges from borrowings and financing &#8211; Yen</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">16,037</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">12,725</font></td></tr>
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    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">6,382,009</font></td></tr>
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    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(2,966)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(3,038)</font></td></tr>
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    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 2.25pt double; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">6,358,798</font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
44.2% decrease in foreign currency-denominated debt from December 31, 2019 to December 31, 2020 results from the exchange risk
management carried out by the Company in 2020, in view of the uncertain scenario and was mainly impacted by the following factors:</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin-bottom: 2pt; margin-top: 0px; width: 100%">
<tr style="vertical-align: top">
    <td style="width: 17.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="width: 17.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#149;</font></td>
    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Exchange of foreign
    currency to local currency of the BID 2202 contract, in the amount of R$&#160;2,810,907 (US$&#160;494,617 thousand);</font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>
<table cellspacing="0" cellpadding="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin-bottom: 2pt; margin-top: 0px; width: 100%">
<tr style="vertical-align: top">
    <td style="width: 17.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="width: 17.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#149;</font></td>
    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Final amortization
    of Eurobonds, in the amount of R$&#160;1,910,124 (US$&#160;357,763 thousand), corresponding to principal plus interest and
    charges.</font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
decrease was partially offset by the appreciation of the US dollar and Yen against the Real, as shown in the following table:</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 18%; text-align: center; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 33%; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 28%; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 21%; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Variation</b></font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">US$</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">R$
    5.1967</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">R$
    4.0307</font></td>
    <td style="text-align: center; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">28.9%</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Iene</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">R$
    0.05043</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">R$
    0.03715</font></td>
    <td style="text-align: center; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">35.7%</font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">As
of December 31, 2020, the amount of R$ 2,247,544 was recorded in liabilities related to exchange rate variation of borrowings
and financing contracts (R$ 288,678 as of December 31, 2019). As of December 31, 2020, if the Brazilian real had depreciated or
appreciated by 10 percentage points, 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 year would have been R$ 356,317 (R$ 638,201 as of December 31,
2019), lower or higher, mainly as a result of exchange losses or gains on the translation of foreign currency-denominated loans.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt 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 US 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>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company understands that scenarios 25% and 50% are reasonable, given the instability of the real against the U.S. dollar and the
Yen. Depreciation came to 28.9% and 35.7%, respectively, in 2020.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 63%; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 13%; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Scenario
    I (Probable)</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 13%; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Scenario
    II (+25%)</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 11%; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Scenario
    III (+50%)</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: center; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(*)</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif"><b>Net
    currency exposure as of December 31, 2020 in US$ - Liabilities </b></font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">167,479</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">167,479</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">167,479</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">US$
    rate as of December 31, 2020</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">5.1967</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">5.1967</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">5.1967</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Exchange
    rate estimated according to the scenario</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">5.0000</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">6.2500</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">7.5000</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Differences
    between the rates</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">0.1967</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(1.0533)</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(2.3033)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Effect
    on net financial result R$ - gain/(loss) </font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">32,943</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(176,406)</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(385,754)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif"><b>Net
    currency exposure as of December 31, 2020 in Yen - Liabilities</b></font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">52,969,560</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">52,969,560</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">52,969,560</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Yen
    rate as of December 31, 2020</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">0.05043</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">0.05043</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">0.05043</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Exchange
    rate estimated according to the scenario</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">0.05125</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">0.06406</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">0.07687</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Differences
    between the rates</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(0.00082)</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(0.01363)</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(0.02644)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Effect
    on net financial result R$ - gain/(loss) </font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(43,435)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(721,975)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(1,400,515)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total
    effect on net financial result in R$ - gain/(loss) </font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(10,492)</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(898,381)</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(1,786,269)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>
<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="text-align: justify; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(*)
    For the probable scenario in US dollar, the exchange rate estimated for December 31, 2021 was used, pursuant to the BACEN
    Focus Report of December 31, 2020. For the Yen, the exchange estimated for December 31, 2021 was used, according to B3&#8217;s
    Reference Rates report of December 31, 2020.</font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Interest
rate risk</b></font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt 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="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt 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="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
table below provides the Company's borrowings and financing subject to variable interest rate:</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 30%; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 37%; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 33%; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">CDI<sup>(i)</sup></font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">7,836,988</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,866,755</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">TR<sup>(ii)</sup></font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,619,416</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,675,203</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">IPCA<sup>(iii)</sup></font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">2,176,547</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,366,134</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">TJLP<sup>(iv)</sup></font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,517,657</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,381,342</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">LIBOR<sup>(v)</sup></font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">870,337</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">2,829,073</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Interest
    and charges</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">164,439</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">105,667</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total
    </font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">14,185,384</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">9,224,174</font></td></tr>
</table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">(i)
CDI &#8211; (Certificado de Dep&#243;sito Interbanc&#225;rio), an interbank deposit certificate&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">(ii)
TR &#8211; Interest Benchmark Rate&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">(iii)
IPCA &#8211; (&#205;ndice Nacional de Pre&#231;os ao Consumidor Amplo), a consumer price index&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">(iv)
TJLP &#8211; (Taxa de Juros a Longo Prazo), a long-term interest rate index&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">(v)
LIBOR &#8211; London Interbank Offered Rate</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Another
risk to which the Company is exposed, is the mismatch of 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="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">As
of December 31, 2020, if interest rates on borrowings and financing had been 1 percentage point higher or lower with all other
variables held constant, the effects on profit before taxes would have been R$ 141,854<br />
(R$ 92,242 as of December 31, 2019) lower or higher, mainly as a result of lower or higher interest expense on floating rate borrowings
and financing.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Credit
risk</b></font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Credit
risk arises from cash and cash equivalents, financial investments, 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="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
maximum exposures to credit risk as of December 31, 2020 are the carrying amounts of instruments classified as cash and cash equivalents,
financial investments, restricted cash, trade receivables and accounts receivable from related parties in the balance sheet date.
See additional information in Notes 7, 8, 9, 10 and 11.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Regarding
the financial assets held with financial institutions, the credit quality was assessed by reference to external credit ratings
(if available) or to historical information about the bank&#8217;s default rates. For the credit quality of the banks, such as
deposits and financial investments, the Company considers the lower rating published by three main international rating agencies
(Fitch, Moody's and S&#38;P), according to internal policy of market risk management:</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="border-bottom: black 0.5pt solid; width: 37%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Banks</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 21%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>Fitch</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 21%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>Moody's</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 21%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>Standard
    Poor's</b></font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Banco
    do Brasil S/A</font></td>
    <td style="text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">AA(bra)</font></td>
    <td style="text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Aa1.br</font></td>
    <td style="text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Banco
    Santander Brasil S/A</font></td>
    <td style="text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Aaa.br</font></td>
    <td style="text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">brAAA</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Brazilian
    Federal Savings Bank</font></td>
    <td style="text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">AA(bra)</font></td>
    <td style="text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Aa1.br</font></td>
    <td style="text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">brAAA</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Banco
    Bradesco S/A</font></td>
    <td style="text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">AAA(bra)</font></td>
    <td style="text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Aa1.br</font></td>
    <td style="text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">brAAA</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Ita&#250;
    Unibanco Holding S/A</font></td>
    <td style="text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">AAA(bra)</font></td>
    <td style="text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Aa1.br</font></td>
    <td style="text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">brAAA</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Banco
    BV</font></td>
    <td style="text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Aa3.br</font></td>
    <td style="text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">brAAA</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Banco
    BTG Pactual S/A</font></td>
    <td style="text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">AA(bra)</font></td>
    <td style="text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Aa2.br</font></td>
    <td style="text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">brAA+</font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
table below shows the rating assessment released by the Fitch agency, for deposit transactions and financial investments in local
currency (R$ - domestic rating):</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 48%; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 26%; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 26%; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Cash
    and cash equivalents and financial investments</font></td>
    <td style="text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">AA(bra)</font></td>
    <td style="text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">2,662,685
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    <td style="text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">2,193,725
    </font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">AAA(bra)</font></td>
    <td style="text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">891,243
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    <td style="text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">41,992
    </font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Other
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    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">253,619</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">17,493</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3,807,547
    </font></td>
    <td style="text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">2,253,210
    </font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">(*)
This category includes current accounts and investment funds in banks whose balances were not significant in 2019. The amount
of R$ 253,066 referring to Banco BV (no classification) was recorded in 2020.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Liquidity
risk </b></font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Liquidity
is primarily reliant upon cash provided by operating activities and borrowings and financing obtained in the local and international
capital markets, as well as the payment of debts. 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="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt 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="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
table below shows the financial liabilities of the Company, by relevant maturities, including the installments of principal and
future interest to be paid according to the agreement. 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="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 44%; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>2021</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>2022</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>2023</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>2024</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>2025</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>2026
    onwards</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Total</b></font></td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif"><b>As
    of December 31, 2020</b></font></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; font-size: 10pt; font-weight: bold; line-height: 110%; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; font-size: 10pt; font-weight: bold; line-height: 110%; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; font-size: 10pt; font-weight: bold; line-height: 110%; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right; font-size: 10pt; font-weight: bold; line-height: 110%; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Liabilities</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right; font-size: 10pt; font-weight: bold; line-height: 110%; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Borrowings
    and financing</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3,439,199</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,994,506</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">2,019,520</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">2,177,923</font></td>
    <td style="white-space: nowrap; text-align: right; font-size: 10pt; font-weight: bold; line-height: 110%; padding-left: 5pt; padding-right: 5pt"><font style="font: normal 10pt/110% Times New Roman, Times, Serif">1,672,201</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">9,828,487</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">21,131,836</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Accounts
    payables to suppliers and contractors</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">263,741</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; text-align: right; font-size: 10pt; font-weight: bold; line-height: 110%; padding-left: 5pt; padding-right: 5pt"><font style="font: normal 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; text-align: right; font-size: 10pt; font-weight: bold; line-height: 110%; padding-left: 5pt; padding-right: 5pt"><font style="font: normal 10pt/110% Times New Roman, Times, Serif">263,741</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Services
    payable</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">453,750</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; text-align: right; font-size: 10pt; font-weight: bold; line-height: 110%; padding-left: 5pt; padding-right: 5pt"><font style="font: normal 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; text-align: right; font-size: 10pt; font-weight: bold; line-height: 110%; padding-left: 5pt; padding-right: 5pt"><font style="font: normal 10pt/110% Times New Roman, Times, Serif">453,750</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Public-Private
    Partnership &#8211; PPP</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">404,800</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">405,132</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">405,444</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">350,342</font></td>
    <td style="white-space: nowrap; text-align: right; font-size: 10pt; font-weight: bold; line-height: 110%; padding-left: 5pt; padding-right: 5pt"><font style="font: normal 10pt/110% Times New Roman, Times, Serif">333,148</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">4,256,084</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">6,154,950</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Program
    Contract Commitments</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">163,798</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">33,287</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">33,287</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,045</font></td>
    <td style="white-space: nowrap; text-align: right; font-size: 10pt; font-weight: bold; line-height: 110%; padding-left: 5pt; padding-right: 5pt"><font style="font: normal 10pt/110% Times New Roman, Times, Serif">1,045</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">13,133</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">245,595</font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Cross
default</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company has borrowings and financing agreements including cross default clauses, e.g., 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
and the more restrictive are showed in Note 17 (c).</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(d)</b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;<b>Sensitivity
analysis on interest rate risk</b></font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
table below shows the sensitivity analysis of the financial instruments, prepared in accordance with IFRS 7, in order to evidence
the balances of main financial assets and liabilities, calculated at a rate projected for the twelve-month period after December
31, 2020, 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).&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt 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, 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>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
    <td colspan="5" style="border-bottom: black 0.5pt solid; text-align: center; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td style="border-bottom: black 0.5pt solid; width: 32%; white-space: nowrap; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Indicators</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 18%; text-align: center; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Exposure</b></font></td>
    <td style="width: 20%; padding-left: 5.4pt; padding-right: 5.4pt"><p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Scenario
I&#160;</b></font></p>
        <p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>(Probable)
(i)&#160;</b></font></p></td>
    <td style="width: 15%; white-space: nowrap; padding-left: 5.4pt; padding-right: 5.4pt"><p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Scenario
II&#160;</b></font></p>
        <p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>25%&#160;</b></font></p></td>
    <td style="width: 15%; white-space: nowrap; padding-left: 5.4pt; padding-right: 5.4pt"><p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Scenario
III&#160;</b></font></p>
        <p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>50%&#160;</b></font></p></td></tr>
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif"><b>Assets</b></font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">CDI</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3,778,252</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3.0000%(*)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3.7500%</font></td>
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<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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<tr style="background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif"><b>Liabilities</b></font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">CDI
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<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(235,110)</font></td>
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<tr style="background-color: white">
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 5.4pt; padding-right: 5.4pt"></td>
    <td style="white-space: nowrap; padding-left: 5.4pt; padding-right: 5.4pt"></td>
    <td style="white-space: nowrap; padding-left: 5.4pt; padding-right: 5.4pt"></td>
    <td style="white-space: nowrap; padding-left: 5.4pt; padding-right: 5.4pt"></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">CDI
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    <td style="padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(4,058,736)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(121,762)</font></td>
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    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(182,643)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif"><b>Liabilities</b></font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">TR</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(1,619,416)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">0.0001%(***)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">0.0001%</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">0.0002%</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Expenses
    to be incurred </font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(2)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(2)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(3)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">IPCA</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(2,176,547)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3.3200%(*)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">4.1500%</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">4.9800%</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Expenses
    to be incurred </font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(72,261)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(90,327)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(108,392)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">TJLP</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(1,517,657)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">4.5500%(*)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">5.6875%</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">6.8250%</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Interest
    to be incurred</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(69,053)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(86,317)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(103,580)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">LIBOR
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    <td style="padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(870,337)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">0.1900%(**)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">0.2375%</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">0.2850%</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Interest
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    <td style="padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(1,654)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(2,067)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(2,480)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-left: 5.4pt; padding-right: 5.4pt"></td>
    <td style="white-space: nowrap; padding-left: 5.4pt; padding-right: 5.4pt"></td>
    <td style="white-space: nowrap; padding-left: 5.4pt; padding-right: 5.4pt"></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total
    expenses to be incurred, net</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(264,732)</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(330,916)</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(397,098)</font></td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
</table>
<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(*)
    Source: CDI and IPCA (BACEN Focus Report, December 31, 2020) and long-term interest rate as of December 31, 2020 (BACEN).</font></td></tr>
<tr>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(**)&#160;&#160;&#160;Source:
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<tr>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(***)
    Source: B3.</font></td></tr>
</table>
<p style="margin-top: 0; margin-bottom: 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Arial, Helvetica, Sans-Serif; margin-bottom: 0px; width: 100%; margin-top: 0px">
<tr style="vertical-align: top">
    <td style="width: 14.2pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>5.2</b></font></td>
    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Capital management</b></font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt 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>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Capital
is monitored based on the leverage ratio, which corresponds to net debt divided by total capital (shareholders and providers of
capital). Net debt corresponds to total borrowings and financing less cash and cash equivalents and financial investments. Total
capital is calculated as total equity as shown in the statement of the financial position plus net debt.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 50%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 25%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 25%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019 </b></font></td></tr>
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 2pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Total
    borrowings and financing (Note 17)</font></td>
    <td style="white-space: nowrap; padding-bottom: 2pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">17,258,624</font></td>
    <td style="padding-bottom: 2pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">13,244,709</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 2pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(-)
    Cash and cash equivalents (Note 7)</font></td>
    <td style="white-space: nowrap; padding-bottom: 2pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(396,401)</font></td>
    <td style="padding-bottom: 2pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,253,210)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 2pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(-)
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    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">(3,411,146)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 2pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 2pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 2pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 2pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Net
    debt</font></td>
    <td style="white-space: nowrap; padding-bottom: 2pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">13,451,077</font></td>
    <td style="padding-bottom: 2pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">10,991,499</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 2pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Total
    equity</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">22,793,704</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">21,635,783</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 2pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 2pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 2pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 2pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Total
    capital (shareholders + providers of capital)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">36,244,781</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">32,627,282</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 2pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 2pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 2pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 2pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Leverage
    ratio</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">37%</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">34%</font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">As
of December 31, 2020, the leverage ratio reached 37% compared to 34% as of December 31, 2019, mainly due to the increase in net
debt resulting from new borrowings and financing, as well as the increase in foreign currency debts resulting from the depreciation
of the real against the Yen and the U.S. dollar, which impacted borrowings and financing in foreign currency.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Arial, Helvetica, Sans-Serif; margin-bottom: 0px; width: 100%; margin-top: 0px">
<tr style="vertical-align: top">
    <td style="width: 14.2pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>5.3</b></font></td>
    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Fair value estimates</b></font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company considers 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="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Arial, Helvetica, Sans-Serif; margin-bottom: 0px; width: 100%; margin-top: 0px">
<tr style="vertical-align: top">
    <td style="width: 14.2pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>5.4</b></font></td>
    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Financial instruments</b></font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company did not have financial assets classified as fair value through other comprehensive income and fair value through profit
or loss. The Company&#8217;s financial instruments included in the amortized cost category comprise cash and cash equivalents,
restricted cash, trade receivables, balances with related parties, other receivables, and balances receivable from the Water National
Agency &#8211; ANA, 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, except for cash equivalents and financial investments.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
estimated fair values of financial instruments are as follows:</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Financial
assets</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; text-align: center; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td colspan="2" style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td>
    <td colspan="2" style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td style="width: 40%; white-space: nowrap; text-align: center; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 15%; white-space: nowrap; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Carrying
    amount</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 15%; white-space: nowrap; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Fair
    value</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 15%; white-space: nowrap; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Carrying
    amount</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 15%; white-space: nowrap; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Fair
    value</b></font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Cash
    and cash equivalents</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">396,401</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">396,401</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">2,253,210</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">2,253,210</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Financial
    investments</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,411,146</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,411,146</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Restricted
    cash</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">35,742</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">35,742</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">26,018</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">26,018</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Trade
    receivables</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">2,450,986</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">2,450,986</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">2,353,027</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">2,353,027</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Water
    National Agency &#8211; ANA </font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">26,463</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">26,463</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">32,466</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">32,466</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Other
    receivables </font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">246,110</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">246,110</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">194,178</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">194,178</font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Additionally,
SABESP has financial instrument assets receivables from related parties, in the amount of R$806,645 as of December 31, 2020 (R$850,896
as of December 31, 2019), which were calculated in accordance with the conditions negotiated between related parties. The conditions
and additional information referring to these financial instruments are disclosed in Note 11 to the financial statements. Part
of this balance, in the amount of R$732,391 (R$747,579 as of December 31, 2019), 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="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
agreement with the municipality of Mau&#225; was recorded considering the Level 3 fair value hierarchy, due to the fact that this
transaction is unobservable under market conditions, i.e., the inputs were not based on market data. All recurring and non-recurring
transactions carried out by the Company, when classified at Level 3, are assessed by SABESP&#8217;s Controllership, in order to
assess unobservable data and any valuation adjustments.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Financial
liabilities</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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    <td style="border-bottom: black 0.5pt solid; width: 15%; white-space: nowrap; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Fair
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<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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<tr style="vertical-align: bottom; background-color: white">
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    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">263,741</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">369,631</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">369,631</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">453,750</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">474,078</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">474,078</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Program
    contract commitments</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">231,480</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">231,480</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">377,253</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">377,253</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    Partnership - PPP</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,175,273</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,175,273</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,293,980</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,293,980</font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">To
obtain fair value of borrowings and financing, the following criteria have been adopted:</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin-bottom: 0px; margin-top: 0px; width: 100%">
<tr style="vertical-align: top">
    <td style="width: 8.55pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="width: 19.85pt"><font style="font: 10pt Times New Roman, Times, Serif">(i)</font></td>
    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Agreements with
    CEF (Brazilian Federal Savings Bank) were projected until their final maturities, at the average interest rate plus TR x DI
    and the average contractual term, were adjusted to present value by a funding rate specific for the Company in similar contracts,
    plus TR x DI, on the end of the reporting period. TR x DI rates were obtained with B3. </font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>
<table cellspacing="0" cellpadding="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin-bottom: 0px; margin-top: 0px; width: 100%">
<tr style="vertical-align: top">
    <td style="width: 8.55pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="width: 19.85pt"><font style="font: 10pt Times New Roman, Times, Serif">(ii)</font></td>
    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The debentures were
    projected up to the final maturity date according to contractual rates (IPCA, DI, TJLP or TR), and adjusted to present value
    considering the future interest rate published by ANBIMA in the secondary market, or by equivalent market rates, or the Company&#8217;s
    shares traded in the Brazilian market. </font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>
<table cellspacing="0" cellpadding="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin-bottom: 0px; margin-top: 0px; width: 100%">
<tr style="vertical-align: top">
    <td style="width: 8.55pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="width: 19.85pt"><font style="font: 10pt Times New Roman, Times, Serif">(iii)</font></td>
    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Financing &#8211;
    BNDES corresponds to instruments valued at their carrying amount restated until the maturity date, and are indexed by the
    long-term interest rate (TJLP). </font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 1cm; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">These
financing have specific characteristics and conditions defined in the financing agreements with BNDES, between independent parties,
and reflect the conditions for those types of financing. Brazil does not have a consolidated market of long-term debts with the
same characteristics of BNDES financing; thus, the offering of credit to the entities in general, with such long-term characteristic,
is usually restricted to BNDES.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 1cm; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin-bottom: 0px; margin-top: 0px; width: 100%">
<tr style="vertical-align: top">
    <td style="width: 8.55pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Other financing
    in local currency are considered by carrying amount restated until the maturity date, adjusted to present value at future
    market interest rates. The future rates used were obtained on the website of B3. </font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>
<table cellspacing="0" cellpadding="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin-bottom: 0px; margin-top: 0px; width: 100%">
<tr style="vertical-align: top">
    <td style="width: 8.55pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Agreements with
    IDB and IBRD were projected until final maturity in origin currency, using the contracted interest rates + Libor&#8217;s future
    rate, adjusted to present value using the exchange coupon curve obtained with B3, plus future LFT, disclosed by ANBIMA in
    the secondary market. All the amounts obtained were translated into Brazilian reais at the exchange rate of December 31, 2020.
    </font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>
<table cellspacing="0" cellpadding="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin-bottom: 0px; margin-top: 0px; width: 100%">
<tr style="vertical-align: top">
    <td style="width: 8.55pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="width: 19.85pt"><font style="font: 10pt Times New Roman, Times, Serif">(vi)</font></td>
    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Agreements with
    JICA were projected until final maturity in origin currency, using the contracted interest rates, translated to the U.S. dollar
    and adjusted to present value using the exchange coupon curve obtained with B3, plus future LFT, disclosed by ANBIMA in the
    secondary market. The amounts obtained were translated into Brazilian reais at the exchange rate of December 31, 2020. </font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>
<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Arial, Helvetica, Sans-Serif; margin-bottom: 0px; margin-top: 0px; width: 100%">
<tr style="vertical-align: top">
    <td style="width: 8.55pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="width: 19.85pt"><font style="font: 10pt Times New Roman, Times, Serif">(vii)</font></td>
    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Lease and finance
    lease based on IFRS 16 correspond to instruments valued at their carrying amount restated until the maturity date, and are
    indexed by a fixed contractual rate. Thus, the Company discloses the amount recorded as of December 31, 2020 as market value.</font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Financial
instruments referring to financial investments and borrowings and financing are classified as Level 2 in the fair value hierarchy.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Considering
the nature of other financial instruments, assets and liabilities, the balances recognized in the statement of financial position
approximate the fair values, except for borrowings and financing, considering the maturities close to the end of the reporting
date, 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><span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of market risk. [Refer: Market risk [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731823851608">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>6 Key accounting estimates and judgments<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory', window );">Key accounting estimates and judgments</a></td>
<td class="text"><table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
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    <td style="font: 10pt Times New Roman, Times, Serif; width: 14.2pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>6</b></font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Key
    accounting estimates and judgments</b></font></td></tr>
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<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
preparation of the financial statements requires management to make certain judgments (except for those involving estimates)
that have a significant impact on the amounts recognized based on experience and other factors deemed as relevant, which affect
the values of assets and liabilities and which may present results that may differ from the actual results.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company establishes estimates and assumptions regarding the future, which are reviewed on a timely basis. Such accounting estimates,
by definition, may differ from actual results. The effects arising from the reviews of the accounting estimates are recognized
in the period in which the estimates are reviewed.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>6.1
Key accounting judgments in the application of accounting policies</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company assessed the main accounting policies that involve judgments, except those that involve estimates, and concluded that
none of them have a significant effect.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>6.2
Main sources of uncertainties in the estimates </b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
areas that require a higher level of judgment and have greater complexity, as well as those in which assumptions and estimates
are significant for the financial statements are disclosed as follows:</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 35.25pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>(a)</b></font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Allowance
    for doubtful accounts</b></font></td></tr>
</table>
<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company establishes an allowance for doubtful accounts in an amount that Management considers sufficient to cover expected losses
(see Note 10 (c) ), based on an analysis of trade receivables, in accordance with the accounting policy stated in Notes 3.2 and
3.4.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
methodology for determining such losses requires significant estimates, considering several factors, among which an evaluation
of receipts historical, current economic trends, estimates of forecast write-offs, the aging of the accounts receivable portfolio
and expectation of future losses. Although the Company believes that the assumptions used are reasonable, actual results may be
different.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 35.25pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>(b)</b></font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Intangible
    assets arising from concession agreements and program contracts</b></font></td></tr>
</table>
<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company recognizes as intangible assets those arising from concession agreements and estimates the fair value of constructions
and other infrastructure works to record the cost of intangible assets, which are recognized upon the construction of the infrastructure,
and it is likely that such asset will generate future economic benefits. Most of the service agreements executed with the granting
authority is regulated by service agreements in which the Company has the right to receive, at the end of the contract, a payment
equivalent to the residual balance of the concession intangible assets, which, in this case, is amortized over the useful life
of the respective physical assets.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Intangible
assets under Concession Agreements, Service Agreements and Program Contracts, when there is no right to receive the residual balance
of the asset at the end of the contract, are amortized on a straight-line basis according to the useful life of the asset or contract
period, which occurs first. Additional information on the accounting for intangible assets arising from concession agreements
is described in Notes 3.8 and 15.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
recognition of the fair value of the intangible assets arising on concession agreements is subject to assumptions and estimates,
and the use of different assumptions may affect the accounting records. Different assumptions and future changes in the useful
life of these intangible assets may have significant impacts on the result of the operations<font style="letter-spacing: -0.1pt">.
</font></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 35.25pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>(c)</b></font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Pension
    Plan Obligations &#8211; Pension Plans</b></font></td></tr>
</table>
<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company sponsors a defined benefit plan and the defined contribution plan, as described in Notes 3.18 and 21.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Defined
pension plan obligations recognized in the statement of financial position consist of the present value of the defined benefit
obligation on the reporting date less the fair value of the plan&#8217;s assets. The obligation of such benefit is calculated
on an annual basis by independent actuaries, using the projected credit unit method. The present value of the defined benefit
obligation is determined by discounting estimated future cash outflows, using interest rates compatible with market returns, which
are denominated in the currency in which benefits will be paid and with maturity terms close to those of corresponding pension
plan obligation<font style="letter-spacing: -0.1pt">. </font></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 35.25pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>(d)</b></font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Deferred
    income tax and social contribution</b></font></td></tr>
</table>
<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company recognizes and settles taxes on income based on the results of operations calculated according to Brazilian Corporation
Law, taking into consideration the provisions of the tax laws. Deferred tax assets and liabilities are recorded based on the differences
between the accounting balances and the tax bases of the assets and liabilities.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company regularly reviews the recoverability of deferred tax assets and recognizes a provision for impairment if it is probable
that these assets will not be realized, based on the historic taxable income, on the projection of future taxable income and on
the estimated period for reversing the temporary differences. These calculations require the use of estimates and assumptions.
The use of different estimates and assumptions could result in a provision for impairment of all or a significant part of the
deferred tax asset. Additional information on deferred taxes is described in Notes3.16 and 19<font style="letter-spacing: -0.1pt">.</font></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 35.25pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>(e)</b></font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Provisions
    </b></font></td></tr>
</table>
<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
provisions for civil, labor, environmental and tax risks are created based on Notes 3.14 and 20. Judgments regarding future events
may significantly differ from actual estimates and exceed the amounts provisioned. The provisions are revised and adjusted to
take into consideration changes in the circumstances involved.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 35.25pt"><font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.1pt"><b>(f)</b></font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.1pt"><b>Unbilled
    revenue</b></font></td></tr>
</table>
<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
recognition of unbilled revenue correspond to services rendered for which readings have not been made yet. They are recognized
based on monthly estimates calculated according to average billing. Additional information on revenue and accounts receivable
are described in Notes 3.3 and 10<font style="letter-spacing: -0.1pt">.</font></font></p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of judgements that management has made in the process of applying the entity's accounting policies that have the most significant effect on amounts recognised in the financial statements along with information about the assumptions that the entity makes about the future, and other major sources of estimation uncertainty at the end of the reporting period, that have a significant risk of resulting in a material adjustment to the carrying amounts of assets and liabilities within the next year. [Refer: Carrying amount [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731818860280">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>7 Cash and cash equivalents<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalentsAbstract', window );"><strong>Cash and cash equivalents [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory', window );">Cash and cash equivalents</a></td>
<td class="text"><table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 14.2pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>7</b></font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Cash
    and cash equivalents</b></font></td></tr>
</table>

<p style="margin-top: 0; margin-bottom: 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>
<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 40%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 30%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 30%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019 </b></font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Cash
    and banks</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">74,033</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">176,497</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Cash
    equivalents</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">322,368</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">2,076,713</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Total</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">396,401</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">2,253,210</font></td></tr>
</table>
<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt 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) and CDBs, whose original maturities or intention of realization 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="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
average yield of cash equivalents corresponds to 95.82% of CDI in December 2020 (98.02% in December 2019).</font></p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashAndCashEquivalentsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of cash and cash equivalents. [Refer: Cash and cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory</td>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731823995384">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>8 Financial investments<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_FinancialInvestmentsAbstract', window );"><strong>Financial investments [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialAssetsExplanatory', window );">Financial investments</a></td>
<td class="text"><table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
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    <td style="font: 10pt Times New Roman, Times, Serif; width: 14.2pt"><font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.1pt"><b>8</b></font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.1pt"><b>Financial
    investments</b></font></td></tr>
</table>
<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company has financial investments in CDB, with daily liquidity, which it does not intend to use in the next three months, as shown
below:</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; width: 60%; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 40%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Banco
    BV </font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">253,066</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Banco
    Ita&#250; S/A </font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">354,296</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Banco
    Bradesco S/A </font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">506,136</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Banco
    BTG Pactual S/A </font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">354,299</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Banco
    do Brasil S/A </font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">1,943,349</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">3,411,146</font></td></tr>
</table>
<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
average yield of financial investments corresponds to 98.95% of CDI in December 2020.</font></p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of financial assets. [Refer: Financial assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 7<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_7&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731825720600">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>9 Restricted cash<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_RestricteCashAbstract', window );"><strong>Restricte cash [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfRestrictedCashAndCashEquivalentsExplanatory', window );">Restricted cash</a></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; width: 14.2pt"><font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.1pt"><b>9</b></font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Restricted
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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
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    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 26%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 26%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Agreement
    with the S&#227;o Paulo municipal government (i)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">29,599</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">17,068</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Brazilian
    Federal Savings Bank &#8211; escrow deposits (ii)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">272</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">2,245</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Other</font></td>
    <td style="border-bottom: black 0.75pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">5,871</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">6,705</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">35,742</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">26,018</font></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>
<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 0px; width: 100%">
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    <td style="font: 10pt Times New Roman, Times, Serif; width: 14.2pt"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>
                              <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 5.65pt"><font style="font: 10pt Times New Roman, Times, Serif">(i)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Refers
    to the amount deducted from the 7.5% of municipal revenue transferred to the Municipal Fund for Environmental Sanitation and
    Infrastructure, corresponding to eventual amounts unpaid by direct management bodies, foundations and government agencies,
    as established in the agreement entered into with the municipal government of S&#227;o Paulo; and</font></td></tr>
</table>

<p style="margin-top: 0; margin-bottom: 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>
<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 0px; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 14.2pt"><p style="margin-top: 0; margin-bottom: 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>
                                                                        <p style="margin-top: 0; margin-bottom: 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 5.65pt"><font style="font: 10pt Times New Roman, Times, Serif">(ii)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt 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><span></span>
</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]</p></div>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731823854760">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>10 Trade receivables<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Financial
position balances</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 50%; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">1,663,738</font></td>
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    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">378,341</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
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    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">1,883,491</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">473,201</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">472,666</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">3,859</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">2,805</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">Agreements
    (iii)</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">333,740</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">277,047</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">810,800</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">752,518</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Wholesale
    customers &#8211; Municipal governments: (iv)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; vertical-align: top; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; vertical-align: top; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">Mogi
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">3,582</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">3,278</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">S&#227;o
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    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">18,808</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">9,871</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">Total
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    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">22,390</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">13,149</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">Unbilled
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    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">713,310</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">745,884</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">Subtotal</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">3,608,605</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">3,395,042</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">Allowance
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    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(1,157,619)</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(1,042,015)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">Total
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    <td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">2,450,986</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">2,353,027</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">Current</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">2,204,029</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">2,137,752</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">Noncurrent
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>
<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 28.35pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 36pt"><font style="font: 10pt Times New Roman, Times, Serif">(i)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">General
    customers - residential and small and mid-sized companies;</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 28.35pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 36pt"><font style="font: 10pt Times New Roman, Times, Serif">(ii)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Special
    customers - large consumers, commercial, industries, condominiums and special billing customers (fixed demand agreements,
    industrial waste, wells, among others);</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 28.35pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 36pt; text-align: justify; padding-left: 10pt; text-indent: -10pt"><font style="font: 10pt Times New Roman, Times, Serif">(iii)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Agreements
    - installment payments of past-due receivables, plus monetary adjustment and interest, according to the agreements;</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 28.35pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 36pt; text-align: justify; padding-left: 10pt; text-indent: -10pt"><font style="font: 10pt Times New Roman, Times, Serif">(iv)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Wholesale
    basis customers - municipal governments - This balance refers to invoices issued as a result of services provided to municipalities,
    which are responsible for distributing to, billing and charging final customers.</font></td></tr>
</table>
<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Agreement
with the municipality of Mau&#225;</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><font style="font: 10pt Times New Roman, Times, Serif">On
June 16, 2020, the Company entered into a debt payment and receipt Consent Decree with the Municipality of Mau&#225; (&#8220;Mau&#225;&#8221;)
and the Mau&#225; Basic Sanitation (SAMA), aiming to settle SAMA&#8217;s existing debt upon the transfer of sanitation services
to SABESP for 40 years.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><font style="font: 10pt Times New Roman, Times, Serif">On
the same date, the S&#227;o Paulo State, the Municipality of Mau&#225; and SABESP signed the Public Utility Service Agreement
to Provide Water Supply in the Municipality of Mau&#225;, through which the S&#227;o Paulo State and the Municipality of Mau&#225;
granted SABESP the right to provide services for 40 years.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><font style="font: 10pt Times New Roman, Times, Serif">As
a result of the signature of the service provision agreement, the amounts due by Mau&#225; and SAMA, of R$ 725,533 corresponding
to receivables for the provision of water supply in the wholesale and R$ 85,918 to the compensation of assets due to the resumption
of water supply and sewage services by the municipality in 1996, were given in exchange for the transfer of water supply services
for a period of 40- years, the fair value of which being estimated at R$ 280,774. As a result of this transaction, the corresponding
intangible asset was recognized against profit (loss) for the year at the fair value of the asset received, since the assets given
in the exchange had not been recognized for not meeting the criteria for revenue recognition.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><font style="font: 10pt Times New Roman, Times, Serif">In
view of the service transfer, the Company contributed R$ 2,500 to settle administrative costs arising from the end of SAMA&#8217;s
activities, recorded in intangible assets, for being a necessary cost for acquisition of the concession, against current liabilities.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><font style="font: 10pt Times New Roman, Times, Serif">The
contract provides for a quarterly transfer of four percent (4%) of the amount collected in the municipality by SABESP, less Cofins/Pasep,
ARSESP&#8217;s Regulatory, Control and Oversight Fee (TRCF) and any charges levied on revenue, to be paid in up to 30 days after
the publication of SABEP&#8217;s quarterly financial results. These transfers will start with the beginning of operations.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><font style="font: 10pt Times New Roman, Times, Serif">Credits
in court, in the form of registered warrants, will be maintained as performance bond of the Consent Decree and will be reduced
based on the term of the Contract.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><font style="font: 10pt Times New Roman, Times, Serif">The
measurement of the fair value of the transaction with the municipality of Mau&#225; was classified as level 3 fair value in its
initial recognition, using the discounted cash flow technique considering the present value of such net cash flows expected from
water supply services for a period of 40 years, taking into consideration the following main assumptions:</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 0px; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 46.3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 17.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#149;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Average
    tariff and average volume of water and sewage by economy based on SAMA&#8217;s average consumption histogram, referring to
    the period between January and December 2018;</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 0px; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 46.3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 17.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#149;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Indirect
    revenue based on historical data of the municipalities operated by SABESP in the Metropolitan Region of S&#227;o Paulo;</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 0px; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 46.3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 17.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#149;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Average
    unit cost of the Metropolitan Region of S&#227;o Paulo with synergy, due to economies of scale and the use of existing structures
    at SABESP (administrative and operational);</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 0px; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 46.3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 17.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#149;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Personnel
    costs &#8211; in the first two years, considering the payment of employees assigned by SAMA;</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 0px; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 46.3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 17.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#149;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Costs
    and Investments in the integrated metropolitan supply system prorated based on the volume of water supplied to the municipality;</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 0px; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 46.3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 17.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#149;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Exclusive
    investments by the municipality following the Municipal Sanitation Plan;</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 0px; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 46.3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 17.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#149;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Additional
    investments to be made by the municipality and paid by SABESP, corresponding to 4% of net revenue as of the first year; and</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 0px; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 46.3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 17.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#149;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Projected
    cash flow discount rate &#8211; 8.11% p.a. (WACC).</font></td></tr>
</table>
<p style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><font style="font: 10pt Times New Roman, Times, Serif">The
Company initiated operations in the municipality of Mau&#225; in November 2020.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;The
aging of trade receivables is as follows</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 40%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 30%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 30%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Current</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">1,793,104</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">1,762,606</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Past-due:</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Up
    to 30 days</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">340,760</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">330,488</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">From
    31 to 60 days</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">177,103</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">164,913</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">From
    61 to 90 days</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">120,488</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">86,765</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">From
    91 to 120 days</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">88,323</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">58,971</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">From
    121 to 180 days</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">113,060</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">81,003</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">From
    181 to 360 days</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">82,365</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">33,206</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Over
    360 days</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">893,402</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">877,090</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">Total
    past-due</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">1,815,501</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">1,632,436</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Total
    </font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">3,608,605</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">3,395,042</font></td></tr>
</table>
<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
increase in the past-due balance was mainly due to the increase in defaults by private customers.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Allowance
for doubtful accounts </b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; width: 46%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 18%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 18%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 18%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2018</b></font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Balance
    at beginning of the year </font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,042,015</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,099,442</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,067,973</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Additions</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">176,776</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">54,064</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">61,315</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Recoveries</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(61,172)</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(111,491)</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(29,846)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Balance
    at the end of the year</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">1,157,619</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">1,042,015</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">1,099,442</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 48%; white-space: nowrap; padding-left: 5pt; padding-right: 5pt"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Reconciliation
                                         of estimated/historical losses</b></font></p>
        <p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"></font></p>
        <p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>of
        income</b></font></p>
        <p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 18%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 17%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 17%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2018</b></font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Write-offs</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(329,512)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(179,929)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(184,555)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(Losses)/reversal
    with state entities - related parties</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">290</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(5,597)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,294</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(Losses)
    with private sector / government entities</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(176,776)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(54,064)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(61,315)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(Losses)/reversal
    with wholesale customers</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(29,458)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Recoveries</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">61,172</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">111,491</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">107,307</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Amount
    recorded expense (Note 29) &#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(444,826)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(128,099)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(166,727)</font></td></tr>
</table>
<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Expenses
with estimated losses increased from R$ 128,099 in 2019 to R$ 444,826 in 2020 due to the increase in the level of defaults due
to the economic instability of the country worsened by COVID-19.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company does not have customers representing 10% or more of its total revenues.&#160;</font></p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of trade and other receivables. [Refer: Trade and other receivables]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731823968504">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>11 Related-Party Balances and Transactions<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
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<td class="text">&#160;<span></span>
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<tr class="ro">
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<td class="text"><table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Related-Party
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<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Accounts
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<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
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    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">22,726</font></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;Agreement
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    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">4,303</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">10,883</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Reimbursement
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    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">-
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    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">647,107</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Total
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    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">638,591</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">657,990</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Total
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    <td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">806,645</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">850,896</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
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    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Sanitation
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    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">74,254</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">103,317</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Reimbursement
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    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">732,391</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">747,579</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Total</font></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">850,896</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Liabilities:</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Interest
    on capital payable to related parties</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">116,180</font></td>
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
</table>
<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 70%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 10%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>2020</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>2019</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>2018</b></font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Revenue
    from sanitation services</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">501,756</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">556,574</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">501,146</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Payments
    received from related parties</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">(520,881)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">(546,365)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">(509,672)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 14.2pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">Receipt
    of reimbursement referring to Law 4,819/58</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">(173,874)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">(152,112)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">(173,516)</font></td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>
<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 28.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 36pt"><font style="font: 10pt Times New Roman, Times, Serif">(i)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Sanitation
    services</font></td></tr>
</table>
<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company provides water supply and sewage services to the S&#227;o Paulo State Government and other companies related to it in
accordance with usual market terms and conditions, as considered by management, except for the settlement of credits which can
be made according to items (iii) of this Note.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company recognized R$ 39,127 as of December 31, 2020 (R$ 39,417 as of December 31, 2019 and R$ 33,820 as of December 31, 2018)
as allowance for losses.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 28.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 36pt"><font style="font: 10pt Times New Roman, Times, Serif">(ii)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Reimbursement
    of additional retirement and pension benefits paid</font></td></tr>
</table>
<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Refers
to amounts of supplementary retirement and pension benefits provided for in State Law 4,819/58 ("Benefits") paid by the Company
to former employees and pensioners, referred to as Go.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Under
the Agreement referred on item (iii) the S&#227;o Paulo State recognizes its liability from charges arising from the Benefits,
provided that the payment criteria set forth by the State Department of Personnel (DDPE), based on legal guidance of the Legal
Consultancy of the Department of Finance and of the State Attorney General's Office (PGE).</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">As
discussed on item (vi), during the assessment of the debt due from State of S&#227;o Paulo to the Company there were certain divergences
in the calculation and eligibility criteria of the benefits paid by the Company on behalf of GESP.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">See
additional information about the Go plan in Note 21 (b) (ii).</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">As
a result of a court decision, the responsibility for making the payments returned to SABESP.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 28.35pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 14.2pt"><font style="font: 10pt Times New Roman, Times, Serif">(iii)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">GESP
    Agreement</font></td></tr>
</table>
<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">On
December 11, 2001, the Company, the State of S&#227;o Paulo (through the State Department of Finance Affairs, currently Department
of Finance and Planning) and the Water and Electricity Department (DAEE), with the intermediation of the State Department of Infrastructure
and Environment (former Department of Water Resources, Sanitation and Construction Works), entered into the Obligations, Payment
Commitment and Other Covenants Acknowledgement and Consolidation Agreement ("GESP Agreement") for the settlement of outstanding
debts between State of S&#227;o Paulo and the Company related to sanitation services and to the retirement benefits.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">In
view of the strategic importance of the Taia&#231;upeba, Jundia&#237;, Biritiba Mirim, Paraitinga and Ponte Nova reservoirs for
ensuring and maintaining the Alto Tiet&#234; water volume, the Company agreed to receive them as partial repayment of the reimbursement
related to the Benefits. The DAEE would transfer the reservoirs to the Company, replacing the amount owed by State of S&#227;o
Paulo. However, the S&#227;o Paulo State Public Prosecution Office challenges the legal validity of this agreement, and its main
argument is the lack of bidding and the absence of a specific legislative authorization for disposal of DAEE's assets. There is
an unfavorable decision to SABESP not yet unappealable. See additional information in item (iv) below.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">On
March 22, 2004, the Company signed the first amendment to the GESP Agreement, settling the amounts due by the State of S&#227;o
Paulo for water supply and sewage services provided, monetarily adjusted through February 2004; and formally authorizing the offset
of amounts due by the S&#227;o Paulo State Government with interest on capital declared by the Company and any other debt owed
to the State of S&#227;o Paulo as of December 31, 2003, monetarily adjusted through February 2004; and defining the payment conditions
of the remaining liabilities of the State of S&#227;o Paulo for the receipt of the water supply and sewage services.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">On
December 28, 2007, the Company and the S&#227;o Paulo State Government, represented by the Department of Finance, signed the second
amendment to the terms of the original GESP Agreement, agreeing upon the payment in installments of the remaining balance of the
First Amendment. In December 2012 the last installment was paid.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">On
November 17, 2008, State of S&#227;o Paulo, SABESP and DAEE signed the third amendment to the GESP Agreement, through which State
of S&#227;o Paulo recognized a debt balance payable to SABESP of R$915,251, monetarily adjusted until September 2008 in accordance
with the fluctuation of the IPCA-IBGE, corresponding to the Undisputed Reimbursement, determined by FIPECAFI. SABESP accepted
on a provisional basis the reservoirs as part of the payment of the Undisputed Reimbursement and offered to State of S&#227;o
Paulo a provisional settlement, recognizing a credit totaling R$696,283, corresponding to the value of the reservoirs in the Alto
Tiet&#234; system. The remaining debit balance of R$ 218,967 was fully settled in 2018.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company did not recognize the reimbursement receivable of R$696,283 related to the reservoirs, as it is not virtually certain
that will be transferred by the State. In March 2015, Sabesp and State of S&#227;o Paulo entered into an agreement to pay the
amounts receivable, totaling R$ 696,283 (more information in item (iv) of this note).</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">In
addition, the third amendment provides for the regularization of the monthly flow of benefits. While SABESP is liable for the
monthly payment of benefits, the State shall reimburse SABESP based on the criteria identical to those applied when determining
the Undisputed Reimbursement. Should there be no preventive court decision, the State will assume the flow of monthly payment
of benefits portion deemed as undisputed.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 28.35pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 14.2pt"><font style="font: 10pt Times New Roman, Times, Serif">(iv)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">GESP
    Agreement - 2015</font></td></tr>
</table>
<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">On
March 18, 2015, the Company, the State of S&#227;o Paulo and the Department of Water and Electricity (DAEE), and the Sanitation
and Water Resources Department as the intervening party, entered into a Term of Agreement in the amount of R$ 1,012,310, of which
R$ 696,283 refer to the principal of the Undisputed Amount mentioned in item (iii) and R$ 316,027 corresponding to the inflation
adjustment of the principal until February 2015.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Principal Amount will be paid in 180 installments, as follows:</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 18.05pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 10.35pt"><font style="font: 10pt Times New Roman, Times, Serif">&#149;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
    first 24 installments were settled by immediately transferring 2,221,000 preferred shares issued by Companhia de Transmiss&#227;o
    de Energia El&#233;trica Paulista - CTEEP, totaling R$87,174, based on the share closing on March 17, 2015, which were sold
    on April 20, 2016; and</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; width: 100%; margin-top: 0px; font-size-adjust: none; font-stretch: normal">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 18.05pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 10.35pt"><font style="font: 10pt Times New Roman, Times, Serif">&#149;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
    amount of R$ 609,109, payable in 156 monthly installments, was adjusted by IPCA (Extended Consumer Price Index) until the
    initial payment date, on April 5, 2017. As of this date, installments are being adjusted by IPCA plus simple interest of 0.5%
    per month.</font></td></tr>
</table>
<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Considering
the lawsuit which objects the possibility of transferring the reservoirs is pending final and unappealable court decision, the
agreement also provides for the following situations:</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; width: 100%; margin-top: 0px; font-size-adjust: none; font-stretch: normal">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 18.05pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 10.35pt"><font style="font: 10pt Times New Roman, Times, Serif">&#149;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">If
    transfer is possible and the Reservoirs are effectively transferred to SABESP and registered at the notary&#8217;s office,
    SABESP will reimburse to the State the amounts paid in replacement of Reservoirs (Principal Amount) in 60 monthly installments
    adjusted by IPCA until the date of payment of each installment; and</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; width: 100%; margin-top: 0px; font-size-adjust: none; font-stretch: normal">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 18.05pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 10.35pt"><font style="font: 10pt Times New Roman, Times, Serif">&#149;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">If
    the transfer of Reservoirs is not possible, the S&#227;o Paulo State will pay to SABESP, in addition to the Principal Amount,
    the inflation adjustment credit of R$ 316,027 in 60 installments, starting these payments at the end of Principal Amount installment
    payment. The amount will be adjusted by IPCA to the start date of payments and, as of this date, IPCA will be incurred plus
    0.5% simple interest rates/month over the amount of each installment.</font></td></tr>
</table>
<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">As
of December 31, 2020, the balance receivable totaled R$&#160;75,377 in current assets (R$&#160;68,888 as of December 31, 2019)
and R$&#160;634,288 in noncurrent assets (R$&#160;647,107 as of December 31, 2019).</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 28.35pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 14.2pt"><font style="font: 10pt Times New Roman, Times, Serif">(v)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Disputed
    Amounts</font></td></tr>
</table>
<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">As
mentioned before, on November 17, 2008 the Company and the S&#227;o Paulo State signed the third amendment to the GESP Agreement,
when the reimbursements called disputed and undisputed were quantified. The amendment established the efforts to calculate the
so-called Disputed Reimbursement of the Benefits. Under the fourth clause of the amendment, the Disputed Reimbursement represents
the difference between the Undisputable Reimbursement and the amount actually paid by the Company as pension benefits and pensioners
set out in Law 4,819/58, for which, the Company understands, the State of S&#227;o Paulo is originally liable, but paid by SABESP
under a court order.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">By
entering into the third amendment, the State's Legal Representative (PGE) agreed to reassess the differences that gave rise to
the Disputed Amount of benefits set out in Law 4,819/58. At the time, the expectation was based on the willingness of the PGE
to reanalyze the issue and the implied right of the Company to the reimbursement, including based on opinions from outside legal
advisors.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">However,
the latest opinions issued by the PGE and received on September 4 and 22, 2009 and January 4, 2010, refute the reimbursement of
previously defined as Disputed Amount.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Even
though the negotiations with the State are still in progress, it is not possible to assure that the Company will recover the disputed
receivables without dispute.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">As
part of the actions intended to recover the receivables that management considers due by the State, related to discrepancies in
the reimbursement of the pension benefits paid by the Company, SABESP: (i) on March 24, 2010, reported to the controlling shareholder
the official letter approved by the executive committee, proposing that the matter be discussed at the S&#227;o Paulo Stock Exchange
(B3) Arbitration Chamber; (ii) in June 2010, presented to Department of Finance a proposal to solve the outstanding items, such
proposal was not accepted; (iii) on November 9, 2010, filed a judicial action against the State of S&#227;o Paulo pleading the
entire reimbursement related to employee benefits set out in Law 4,819/58 to finalize the discussion between the Company and State
of S&#227;o Paulo. Despite the legal action, the expectation of which is a possible gain, the Company will persist to obtain an
agreement with GESP since the management believes that it is the best course of action to the Company and to its shareholders
than waiting until the end of the lawsuit.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">As
of December 31, 2020 and 2019, the disputed amounts between SABESP and State of S&#227;o Paulo, corresponding to additional retirement
and pension benefits paid (Law 4,819/1958), totaled R$ 1,281,409 and R$ 1,195,217, respectively. The Company recorded allowances
for doubtful accounts for such amounts.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 28.35pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 14.2pt"><font style="font: 10pt Times New Roman, Times, Serif">(vi)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Actuarial
    liability</font></td></tr>
</table>
<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company also recognized an actuarial liability corresponding to additional retirement and pension benefits paid to employees,
retired employees and pensioners of Plan G0. As of December 31, 2020 and 2019, the amounts corresponding to the actuarial liability
totaled R$ 2,549,541 and R$ 3,046,255, respectively. For more information on additional retirement and pension benefits, see Note
21 (b).</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Use
of reservoirs &#8211; EMAE </b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Empresa
Metropolitana de &#193;guas e Energia S.A. - EMAE 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="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">On
October 28, 2016, the Company entered into an agreement based on a Private Transaction Agreement and Other Adjustments aimed to
fully and completely settle the disputes involving the two companies and the SABESP will continue using the reservoirs.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">As
of December 31, 2020, the Company recorded R$ 17,255 and R$ 73,660 in Other Liabilities, under current and noncurrent liabilities,
respectively (in December 31, 2019, R$ 16,653 and R$ 87,231). In 2020, the amount of R$ 17,813 was paid.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Agreements
with reduced tariffs with State and Municipal Government Entities that joined the Rational Water Use Program (PURA) </b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company has signed agreements with government entities related to the S&#227;o Paulo State 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="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(d)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Guarantees</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
S&#227;o Paulo State 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="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(e)
Personnel assignment agreement among entities related to the S&#227;o Paulo State Government</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company has personnel assignment agreements with entities related to the S&#227;o Paulo State Government, whose expenses are fully
charged. In 2020, the expenses related to personnel assigned by SABESP to other state government entities amounted to R$
2,108 (R$ 4,881 in 2019 and R$ 8,903 in 2018).</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">In
2019, the expenses related to personnel assigned by other entities to SABESP were R$ 13 (In 2019 and 2018, the expenses related
to personnel assigned by other entities to SABESP were R$ 139 and R$ 116, respectively.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(f)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Non-operating
assets</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">As
of December 31, 2020 and 2019, the Company had an amount of R$ 3,613 related to a land and lent structures.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(g)
SABESPREV </b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company sponsors a private defined benefit pension plan (G1 Plan), which is operated and administered by SABESPREV. The net actuarial
liability recognized as of December 31, 2020 amounted to R$ 319,053 (R$ 314,677 as of December 31, 2019), according to Note 21
(b).</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(h)
Compensation of Management Key Personnel and Fiscal Council</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
compensation of the Executive Officers, members of the Audit Committee and Boards of Directors and Fiscal Councils of the Companies
controlled by the S&#227;o Paulo State complies with the guidelines of the State Capital Defense Council (CODEC) and is defined
at the Annual Shareholders&#8217; Meeting, as per article 152 of Brazilian Corporation Law.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">CODEC
defines that the proposal for global and individual compensation of the statutory bodies for publicly held companies listed in
B3&#8217;s Novo Mercado segment, controlled by the State, must be prepared by the Board of</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Directors
under the Company&#8217;s Bylaws, within the scope of the Institutional Compensation Policy and submitted for approval of the
Annual Shareholders&#8217; Meeting.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">In
addition to the monthly compensation, the members of the Board of Directors, Fiscal Council and Executive Board receive annual
reward equivalent to a monthly fee, calculated on a prorated basis in December of each year. The purpose of this reward is to
define a compensation similar to the Christmas bonus paid to the Company&#8217;s registered employees, given that the relationship
of Management with the Company has a statutory nature.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Benefits
paid to Executive Officers only - meal vouchers, food vouchers, healthcare, private pension, annual rest (with the characteristic
of paid leave of thirty (30) calendar days, with additional payment corresponding to one third of the monthly fees for such rest),
and FGTS.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">SABESP
pays bonuses for purposes of compensation of its Executive Officers, in accordance with the guidelines of the S&#227;o Paulo State,
such as a motivation policy, provided that the Company actually calculates quarterly, semi-annual and annual profits, and distributes
mandatory dividends to shareholders, even if in the form of interest on capital. Annual bonuses cannot exceed six times Management&#8217;s
monthly compensation or 10 % of the interest on capital paid by the Company, prevailing the shortest amount.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Expenses
related to the compensation of the members of Management and Fiscal Council totaled R$&#160;6,426 and R$&#160;5,344 in 2020 and
2019, respectively.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Additional
amounts of R$&#160;1,439 and R$&#160;1,348, referring to the executive officers&#8217; bonus program, were paid in 2020 and 2019,
respectively.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(i)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Loan
agreement through credit facility</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt 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 joint arrangements.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company entered into a loan agreement through credit facility with the SPE Aquapolo Ambiental S/A to finance the operations of
this company, until the borrowings and financing requested with financial institutions is granted.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">As
of December 31, 2020, the balance of principal and interest of this agreement totaled R$&#160;9,420 and R$&#160;23,866, recorded
under current assets and noncurrent assets, respectively, in &#8220;Other assets&#8221; (R$&#160;34,992 in noncurrent assets on
December 31, 2019), at CDI + 1.2% p.a. As of January 27, 2020, the Company received R$ 3,000, of which R$ 1,231 for amortization
of principal and R$ 1,769 for amortization of interest.</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
loan agreement originally matured on April 30, 2015 but was extended to October 30, 2015 and on November 25, 2015 a new amendment
changed the payment schedule for three annual installments, the first of which maturing on December 30, 2021 and the last on December
30, 2023.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(j)
&#8220;Se Liga na Rede&#8221; (Connect to the Network Program)</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
S&#227;o Paulo State enacted the State Law no. 14,687/2012, 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 December 31, 2020, the program total amount was R$ 130,436 (R$ 117,272 as of December 31, 2019), there was no
balance receivable as of December 31, 2020 and 2019 from related parties. The amount of R$78,262 (R$ 65,099 as of December 31,
2019) was recorded in the group of intangible assets and R$ 52,174 was reimbursed by the S&#227;o Paulo State (R$ 52,174 as of
December 31, 2019) from the beginning of the program until December 31, 2020.</font></p><span></span>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731823846440">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>12 Investments<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InvestmentAbstract', window );"><strong>Investment [abstract]</strong></a></td>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory', window );">Investments</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia,serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"><b>12</b></td><td style="width: 0.5in"><b>Investments</b></td><td style="text-align: justify"></td></tr></table>

<p style="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">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, however, with no ability to use such power of veto in a way to affect returns over investments, indicating participating
shared control (joint venture &#8211; IFRS 11).</p>

<p style="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">The Company holds interest recognized by the equity accounting
in the following investees:</p>

<p style="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/12pt Arial,sans-serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 1pt"></td><td style="width: 20pt"><font style="font: 10pt Georgia,serif">(a)</font></td><td style="text-align: justify"><font style="font: 10pt Georgia,serif"><u>Sesamm</u></font></td></tr></table>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">As of August 15, 2008, Sesamm &#8211; Servi&#231;os
de Saneamento de Mogi Mirim S/A was incorporated for a period of 30 years from the date the concession agreement with the municipality
for the purpose of providing complementary services to the sewage diversion system and implementing and operating sewage treatment system
in the municipality of Mogi Mirim, including the disposal of solid waste.</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">On October 30, 2019, ECS shares were transferred to
GS Inima Brasil. After the acquisition was completed, SABESP continues to hold 36% of the shares and GS Inima now holds 64%.</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">Sesamm's capital as of December 31, 2020, totaled
R$ 19,532, and was represented by 19,532,409 registered common shares without a par value.</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">The operations initiated in June 2012.</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/12pt Arial,sans-serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 1pt"></td><td style="width: 20pt"><font style="font: 10pt Georgia,serif">(b)</font></td><td style="text-align: justify"><font style="font: 10pt Georgia,serif"><u>&#193;guas de Andradina</u></font></td></tr></table>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">As of September 15, 2010, the Company, &#193;guas
de Andradina S.A. was incorporated, with indefinite term, for the purpose of providing water supply and sewage services to the municipality
of Andradina.</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">As of December 31, 2020, the capital of &#193;guas
de Andradina totaled R$ 17,936, divided into 17,936,174 registered common shares without a par value. SABESP holds 30% of its equity interest
and Igu&#225; 70%.</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">The Company pledges as guarantee 100% of its shares
in &#193;guas de Andradina as a counter guarantee for the issuance of Letters of Guarantee with BNDES.</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">The operations initiated in October 2010.</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/12pt Arial,sans-serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 1pt"></td><td style="width: 20pt"><font style="font: 10pt Georgia,serif">(c)</font></td><td style="text-align: justify"><font style="font: 10pt Georgia,serif"><u>&#193;guas de Castilho</u></font></td></tr></table>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">As of October 29, 2010, the Company, &#193;guas de
Castilho, was incorporated for the purpose of providing water supply and sewage services to the municipality of Castilho.</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">As of December 31, 2020, the company&#8217;s capital
was R$ 2,785, and was represented by 2,785,225 registered shares without a par value. SABESP holds a 30% interest and Igu&#225; 70%.</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">The Company pledges as guarantee 100% of its shares
in &#193;guas de Castilho as a counter guarantee for the issuance of Letters of Guarantee with BNDES.</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">The operations initiated in January 2011.</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/12pt Arial,sans-serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 1pt"></td><td style="width: 20pt"><font style="font: 10pt Georgia,serif">(d)</font></td><td style="text-align: justify"><font style="font: 10pt Georgia,serif"><u>Attend Ambiental</u></font></td></tr></table>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">As of August 23, 2020, Attend Ambiental S/A was incorporated
with the purpose of implementing and operating a pre-treatment station of non-domestic effluents and sludge transportation in the metropolitan
region of S&#227;o Paulo, as well as the development of other related activities and the creation of similar infrastructures in other
locations in Brazil and abroad.</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">As of December 31, 2020, the capital totaled R$ 37,677,
and was represented by 37,677,245 registered common shares without a par value. SABESP holds a 45% interest and Estre 55%.</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">The operations initiated in December 2014.</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/12pt Arial,sans-serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 1pt"></td><td style="width: 20pt"><font style="font: 10pt Georgia,serif">(e)</font></td><td style="text-align: justify"><font style="font: 10pt Georgia,serif"><u>Aquapolo Ambiental S/A.</u></font></td></tr></table>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">As of October 8, 2009, the Company, Aquapolo Ambiental
S.A., was incorporated for the purpose of producing, providing and trading reused water for Quattor Qu&#237;mica S.A., Quattor Petroqu&#237;mica
S.A., Quattor Participa&#231;&#245;es S.A. and other companies comprising the Petrochemical Complex of Capuava and the metropolitan region
of S&#227;o Paulo.</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">As of December 31, 2020, the capital of Aquapolo totaled
R$ 36,412, and was represented by 42,419,045 registered common shares without a par value. SABESP holds 49% of its equity interest.</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">The Company pledges as guarantee to the loan acquired
through the issuance of debentures, 100% of its shares in Aquapolo Ambiental S/A.</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">The operations initiated in October 2012.</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/12pt Arial,sans-serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 1pt"></td><td style="width: 20pt"><font style="font: 10pt Georgia,serif">(f)</font></td><td style="text-align: justify"><font style="font: 10pt Georgia,serif"><u>Paulista Geradora de Energia</u></font></td></tr></table>

<p style="font: 10pt Georgia,serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">As of April 13, 2015, the Company acquired shares
from Empresa Paulista Geradora de Energia S/A - PGE, jointly with Servtec Investimentos e Participa&#231;&#245;es Ltda (&#34;Servtec)
and Tecniplan Engenharia e Com&#233;rcio Ltda (&#34;Tecniplan&#34;), which operational purpose is the implementation and commercial
exploration of water potential in small hydroelectric power plants (PCHs), located at the Guara&#250; and Vertedouro Cascata Water Treatment
Stations.</p>

<p style="font: 10pt Georgia,serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">As of December 31, 2020, the capital of Paulista Geradora
de Energia was R$ 8,679, represented by 8,679,040 registered common shares without a par value, in which SABESP holds a 25% interest,
Servtec holds 37.5% and Tecniplan 37.5%.</p>

<p style="font: 10pt Georgia,serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">As of December 31, 2020, operations had not initiated yet.</p>

<p style="font: 10pt Georgia,serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"><u>Saneaqua Mairinque</u></p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">As of June 14, 2010, the Company, Saneaqua Mairinque S/A, was
incorporated with indefinite term, for the purpose of exploring water supply and sewage services of the municipality of Mairinque.</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">On August 20, 2020, the investee Saneaqua Mairinque held an Extraordinary
Shareholders' Meeting that approved a capital increase in the amount of R$ 21,944, through the issue of 17,178,988 shares. SABESP waived
its preemptive right in the participation of such capital increase, and the shares then issued because of the capital increase were entirely
subscribed by the shareholder BRK Ambiental, resulting in the dilution of SABESP&#8217;s interest in the investee. Accordingly, SABESP
discontinued the equity accounting method and recorded this financial asset under the fair value on the transaction date, in the amount
of R$ 5,734. The amounts corresponding to the equity result were recorded until July 2020.</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">As of December 31, 2020, the capital of Saneaqua Mairinque totaled
R$ 26,127, and was represented by 20,320,227 registered common shares without a par value. SABESP holds a 4.6% interest and BRK 95.4%.</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">The Company pledges 100% of the interest held in the above-mentioned
company as guarantee for the financing obtained by Saneaqua Mairinque.</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">The operations initiated in October 2010.</p>

<p style="font: 10pt Georgia,serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia,serif; margin: 0">Below is a summary of the investees&#8217; financial information and SABESP&#8217;s equity
interest:</p>

<p style="font: 10pt Georgia,serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse; font-size: 12pt">
  <tr style="height: 13.9pt">
    <td style="white-space: nowrap; vertical-align: bottom; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; line-height: 110%"><font style="font: 8pt/110% Georgia,serif"><b>Company</b></font></td>
    <td colspan="3" style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt">
    <p style="border-bottom: Black 0.5pt solid; font: 8pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>Equity</b></p></td>
    <td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt">
<div style="border-bottom: Black 0.5pt solid; padding: 0cm 0cm 1pt">

    <p style="font: 8pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>&#160;</b></p>
    <p style="font: 8pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>Dividends distributed</b></p>
</div></td>
    <td colspan="4" style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt">
    <p style="border-bottom: Black 0.5pt solid; font: 8pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>Profit (loss) for the
    year</b></p></td></tr>
  <tr style="height: 13.9pt">
    <td style="white-space: nowrap; vertical-align: bottom; width: 30%; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt">&#160;</td>
    <td style="vertical-align: bottom; width: 8%; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt">
    <p style="border-bottom: Black 0.5pt solid; font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>2020</b></p></td>
    <td style="vertical-align: bottom; width: 8%; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt">
<div style="border-bottom: Black 0.5pt solid; padding: 0cm 0cm 1pt">

    <p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>&#160;</b></p>
    <p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>2019</b></p>
</div></td>
    <td style="vertical-align: bottom; width: 8%; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt">
<div style="border-bottom: Black 0.5pt solid; padding: 0cm 0cm 1pt">

    <p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>&#160;</b></p>
    <p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>2018</b></p>
</div></td>
    <td style="vertical-align: top; width: 12%; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt">
<div style="border-bottom: Black 0.5pt solid; padding: 0cm 0cm 1pt">

    <p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>&#160;</b></p>
    <p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>2020</b></p>
</div></td>
    <td style="vertical-align: bottom; width: 8%; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt">
<div style="border-bottom: Black 0.5pt solid; padding: 0cm 0cm 1pt">

    <p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>&#160;</b></p>
    <p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>2020</b></p>
</div></td>
    <td style="vertical-align: top; width: 8%; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt">
<div style="border-bottom: Black 0.5pt solid; padding: 0cm 0cm 1pt">

    <p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>&#160;</b></p>
    <p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>(*)</b></p>
</div></td>
    <td style="vertical-align: bottom; width: 10%; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt">
<div style="border-bottom: Black 0.5pt solid; padding: 0cm 0cm 1pt">

    <p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>&#160;</b></p>
    <p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>2019</b></p>
</div></td>
    <td style="vertical-align: bottom; width: 8%; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt">
<div style="border-bottom: Black 0.5pt solid; padding: 0cm 0cm 1pt">

    <p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>&#160;</b></p>
    <p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>2018</b></p>
</div></td></tr>
  <tr style="height: 13.9pt">
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; line-height: 110%">&#160;</td>
    <td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; line-height: 110%">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt">&#160;</td>
    <td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; line-height: 110%">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; line-height: 110%">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt">&#160;</td></tr>
  <tr style="height: 13.9pt; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">Sesamm</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">51,514</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">45,923</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">43,547</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">(1,741)</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">7,332</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">-</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">4,418</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">5,621</font></td></tr>
  <tr style="height: 13.9pt; vertical-align: bottom; background-color: White">
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">&#193;guas de Andradina</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">29,576</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">30,065</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">24,832</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">(1,267)</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">3,403</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">(2,625)</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">7,271</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">2,407</font></td></tr>
  <tr style="height: 13.9pt; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">&#193;guas de Castilho</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">8,533</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">7,242</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">6,084</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">(322)</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">1,600</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">13</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">1,767</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">1,001</font></td></tr>
  <tr style="height: 13.9pt; vertical-align: bottom; background-color: White">
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">Saneaqua Mairinque&#185;</font><font style="font: 8pt/110% Times New Roman,serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">4,013</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">4,783</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">5,720</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">-</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">(770)</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">-</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">(871)</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">(790)</font></td></tr>
  <tr style="height: 13.9pt; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">Attend Ambiental</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">11,409</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">7,486</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">1,426</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">-</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">3,958</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">(35)</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">(18,217)</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">(3,743)</font></td></tr>
  <tr style="height: 13.9pt; vertical-align: bottom; background-color: White">
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">Aquapolo Ambiental</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">41,903</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">37,772</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">30,170</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">(15,000)</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">19,131</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">-</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">16,283</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">11,413</font></td></tr>
  <tr style="height: 13.9pt; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">Paulista Geradora de Energia</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">6,692</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">7,144</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">7,625</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">-</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">(452)</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">-</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">(481)</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">(822)</font></td></tr>
  </table>
<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"><sup>&#160;</sup></p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse; font-size: 12pt">
  <tr style="height: 17.5pt">
    <td style="text-align: left; white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%"><font style="font: 7pt/110% Georgia,serif"><b>Company</b></font></td>
    <td colspan="2" style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>Investments</b></p></td>
    <td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>Dividends distributed</b></p></td>
    <td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>Other Comprehensive
    Income</b></p></td>
    <td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">
<div style="border-bottom: Black 0.5pt solid; padding: 0cm 0cm 1pt">

    <p style="font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>&#160;</b></p>
    <p style="font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>&#160;</b></p>
    <p style="font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>Reclassification</b></p>
</div></td>
    <td colspan="4" style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>Equity in the earnings
    of subsidiaries</b></p></td>
    <td colspan="3" style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>Interest percentage</b></p></td>
    </tr>
  <tr style="height: 13.85pt">
    <td style="text-align: center; white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 23%">&#160;</td>
    <td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 5%">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>2020</b></p></td>
    <td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 6%">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>2019</b></p></td>
    <td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 9%">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>2020</b></p></td>
    <td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 11%">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>2020</b></p></td>
    <td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 12%">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>2020</b></p></td>
    <td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 5%">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>2020</b></p></td>
    <td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 5%">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>(*)</b></p></td>
    <td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 5%">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>2019</b></p></td>
    <td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 5%">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>2018</b></p></td>
    <td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 4%">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>2020</b></p></td>
    <td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 5%">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>2019</b></p></td>
    <td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 5%">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>2018</b></p></td></tr>
  <tr style="height: 17.5pt">
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt">&#160;</td>
    <td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt; font-family: Arial,sans-serif; line-height: 110%">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt; font-family: Arial,sans-serif; line-height: 110%">&#160;</td>
    <td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt; font-family: Arial,sans-serif; line-height: 110%">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt; font-family: Arial,sans-serif; line-height: 110%">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt; font-family: Arial,sans-serif; line-height: 110%">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt; font-family: Arial,sans-serif; line-height: 110%">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt">&#160;</td></tr>
  <tr style="height: 5.15pt; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.15pt; font-family: Arial,sans-serif; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">Sesamm</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">18,546</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">16,533</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">(627)</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">-</font></td>
    <td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">-</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">2,640</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">-</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">1,591</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">2,023</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">36%</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">36%</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">36%</font></td></tr>
  <tr style="height: 10.3pt; background-color: White">
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">&#193;guas de Andradina </font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">8,873</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">9,020</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">(380)</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">-</font></td>
    <td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">-</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">1,020</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">(787)</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">2,181</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">722</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">30%</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">30%</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">30%</font></td></tr>
  <tr style="height: 6.85pt; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">&#193;guas de Castilho</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">2,560</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">2,172</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">(97)</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">-</font></td>
    <td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">-</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">481</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">4</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">529</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">300</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">30%</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">30%</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">30%</font></td></tr>
  <tr style="height: 5.55pt; background-color: White">
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">Saneaqua Mairinque&#178;</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">-</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">1,434</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">-</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">17</font></td>
    <td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">(1,203)</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">(248)</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">-</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">(262)</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">(237)</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">4,6%</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">30%</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">30%</font></td></tr>
  <tr style="height: 10.7pt; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">Attend Ambiental</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">5,134</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">3,369</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">-</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">-</font></td>
    <td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">-</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">1,781</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">(16)</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">(8,198)</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">(1,684)</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">45%</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">45%</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">45%</font></td></tr>
  <tr style="height: 7.25pt; background-color: White">
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">Aquapolo Ambiental</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">20,532</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">18,508</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">(7,350)</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">-</font></td>
    <td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">-</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">9,374</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">-</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">7,979</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">5,592</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">49%</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">49%</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">49%</font></td></tr>
  <tr style="background-color: rgb(213,234,234)">
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    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">
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    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 0; text-align: right">(113)</p></td>
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    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&#160;</td>
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    <td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&#160;</td>
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    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&#160;</td></tr>
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<p style="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">(*) Refer to changes in the equity of investees, as their financial
statements for the year ended December 31, 2019 were issued, including some adjustments, after the Company&#8217;s financial statements.</p>

<p style="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"><sup>(&#185;)</sup> The amounts presented for 2020 refer to July
31, 2020.</p>

<p style="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 12pt Georgia,serif; margin: 0; text-align: justify"><font style="font-size: 10pt"><sup>(</sup>&#178;<sup>)</sup></font>
<font style="font-size: 9.5pt">On August 20, 2020, the investee Saneaqua Mairinque held an Extraordinary Shareholders' Meeting that approved
a capital increase in the amount of R$ 21,944, through the issue of 17,178,988 shares. SABESP waived its preemptive right in the participation
of such capital increase, and the shares then issued because of the capital increase were entirely subscribed by the shareholder BRK
Ambiental, resulting in the dilution of SABESP&#8217;s interest in the investee. Accordingly, SABESP discontinued the equity accounting
method and recorded this financial asset under the fair value on the transaction date, in the amount of R$ 5,734 recorded as &#8220;Other
investments&#8221;. The amounts corresponding to the equity result were recorded until July 2020.&#160;</font></p><span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of investments accounted for using the equity method. [Refer: Investments accounted for using equity method]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>13 Investment properties<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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    <td style="font: 10pt/12pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/12pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/12pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/12pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

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    <td style="font: 10pt/12pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="font: 10pt/12pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="font: 10pt/12pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

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    <td style="font: 10pt/12pt Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="font: 10pt/12pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="font: 10pt/12pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="font: 10pt/12pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="font: 10pt/12pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="font: 10pt/12pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;As of December 31, 2020 and 2019, the market value of these properties was approximately
R$383,000 and R$386,000, respectively.</p><span></span>
</td>
</tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for investment property.</p></div>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731825595176">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>14 Contract assets<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
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<td class="text">&#160;<span></span>
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<td class="text"><table cellspacing="0" cellpadding="0" style="font: 10pt/110% Georgia, serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
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    <td style="width: 0.5in"><font style="font: 10pt Times New Roman, Times, Serif"><b>14</b></font></td>
    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Contract assets</b></font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Contract
assets (works in progress) is the right to consideration in exchange for goods or services transferred to customers. As established
by IFRS 15 - Revenue from contract with customers, assets related to the concession under construction, recorded under the scope
of IFRIC 12 &#8211; Service Concession Arrengements, should be classified as Contract Assets during the construction period and
transferred to Intangible Assets only after the completion of the works.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">A
contract assets is initially recognized at fair value and includes borrowing costs capitalized during the period when the asset
is under construction, based on the weighted average rate of borrowings in effect on the capitalization date. For further information
on the capitalization of interest and construction margin, recorded during the construction period, see Note 15.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
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    <td style="border-bottom: black 0.5pt solid; width: 13%; white-space: nowrap; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
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<tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
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    <td style="font-family: Arial, Helvetica, Sans-Serif; vertical-align: top; padding-bottom: 1pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;&#160;</p>
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    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 15<br> -IssueDate 2020-01-01<br> -Paragraph 118<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=15&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_118&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>15 Intangible assets<br></strong></div></th>
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

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    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">671,904</font></td>
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    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">483,775</font></td>
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<tr style="vertical-align: bottom; background-color: white">
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    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">734,665</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,334,531</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(621,679)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">712,852</font></td></tr>
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    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Program
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    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(6,799,812)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">16,360,307</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">19,413,768</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(5,594,068)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">13,819,700</font></td></tr>
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    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(338,834)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,370,923</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,651,434</font></td>
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    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,364,875</font></td></tr>
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    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">19,217,091</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(4,826,328)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">14,390,763</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Software
    license of use</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">978,085</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(437,460)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">540,625</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">829,739</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(358,033)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">471,706</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Right
    of use &#8211; other assets</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">141,782</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(99,106)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">42,676</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">113,233</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(42,535)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">70,698</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">48,687,584</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(14,282,009)</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">34,405,575</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">44,626,255</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(12,300,808)</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">32,325,447</font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Changes</b></font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 33%; white-space: nowrap; padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 6%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Addition</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Contract
    renewal</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 11%; white-space: nowrap; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Transfer
    of contract assets</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Transfers</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; white-space: nowrap; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Write-offs
    and disposals</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 10%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Amortization</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 3.5pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Intangible
    right arising from: </font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Concession
    agreements &#8211; equity value (*)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,494,853</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(1,031,830)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">47,154</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,440</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(858)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(26,985)</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">483,775</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Concession
    agreements &#8211; economic value&#160;&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">712,852</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">113,320</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(1,403)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(42)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(90,062)</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">734,665</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Program
    contracts (*)</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">13,819,700</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">303,472</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,031,830</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">2,075,268</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(51,570)</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(5,423)</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(812,970)</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">16,360,307</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Program
    contracts &#8211; commitments&#160;&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,364,875</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">58,323</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(52,275)</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,370,923</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Services
    contracts &#8211; S&#227;o Paulo </font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">14,390,763</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">20,940</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,382,656</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(23,645)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(9,990)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(888,120)</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">14,872,604</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Software
    license of use</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">471,706</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">70,016</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">78,169</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(79,266)</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">540,625</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Right
    of use &#8211; Other assets </font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">70,698</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">28,549</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(56,571)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">42,676</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">32,325,447</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">411,285</font></td>
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    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">3,688,414</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">2,991</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(16,313)</font></td>
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</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">(*)
As of December 31, 2020, intangible assets includes leases recognized before December 31, 2018 in accordance with IAS 17 amounting
to R$ 269,561 - R$ 76,454 recognized as concession agreements &#8211; equity value and R$ 193,107 recognized as program contracts
(R$ 292,824 as of December 31, 2019 &#8211; R$ 87,266 recognized as concession agreements &#8211; equity value and R$ 205,558
recognized as program contracts).</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 25%; white-space: nowrap; padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2018</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>First-time
    adoption of IFRS 16</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 5%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Addition</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Contract
    renewal</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Transfer
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    <td style="border-bottom: black 0.5pt solid; width: 8%; white-space: nowrap; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Transfer
    of contract assets</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 6%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Transfers
    </b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; white-space: nowrap; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Write-offs
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    <td style="border-bottom: black 0.5pt solid; width: 8%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Amortization</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019*</b></font></td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 3.5pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Intangible
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    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Concession
    agreements &#8211; equity value (*) </font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">4,073,344</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">2</font></td>
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    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(4,345)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">131,809</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">76,804</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(8,311)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(83,790)</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,494,853</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Concession
    agreements &#8211; economic value&#160;&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,232,009</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">2,034</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(532,173)</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">89,041</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,956</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(569)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(79,446)</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">712,852</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Program
    contracts (*)</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">8,777,929</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,338,443</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3,223,773</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">970,534</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">137,283</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(10,312)</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(617,950)</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">13,819,700</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Program
    contracts &#8211; commitments&#160;&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,079,551</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">331,328</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(46,004)</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,364,875</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Services
    contracts &#8211; S&#227;o Paulo </font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">13,391,452</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3,867</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(940)</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">2,054,940</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(228,583)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(20,739)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(809,234)</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">14,390,763</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Software
    license of use</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">458,175</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">81,993</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(991)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(67,471)</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">471,706</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Right
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    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">64,955</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">48,278</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(42,535)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">70,698</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total
    </font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">29,012,460</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">64,955</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">1,723,952</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(4,345)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">3,328,317</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(13,531)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(39,931)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(1,746,430)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">32,325,447</font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">(*)
As of December 31, 2019, intangible assets includes leases recognized before December 31, 2018 in accordance with IAS 17 amounting
to R$ 292,824 - (R$ 315,717 as of December 31, 2018 &#8211; R$ R$ 98,077 recognized as concession agreements &#8211; equity value
and R$ 217,640 recognized as program contracts).</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr>
    <td style="width: 26%; white-space: nowrap; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; vertical-align: bottom; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2017</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; vertical-align: top; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Transfers
    to contract assets (*)</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; vertical-align: bottom; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Additions</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; vertical-align: bottom; white-space: nowrap; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Contract
    renewal</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; vertical-align: bottom; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Transfers
    of works (**)</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; vertical-align: bottom; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Transfers</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; vertical-align: bottom; white-space: nowrap; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Write-offs
    and disposals</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 10%; vertical-align: bottom; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Amortization</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; vertical-align: bottom; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2018</b></font></td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 3pt; text-align: justify; padding-top: 2.4pt; padding-left: 3.5pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Intangible
    right arising from: </font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: justify; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Concession
    agreements &#8211; equity value&#160;&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">7,141,614</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(1,427,046)</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">93</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(1,935,780)</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">499,002</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(5,268)</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(1,406)</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(197,865)</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">4,073,344</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: justify; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Concession
    agreements &#8211; economic value&#160;&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,433,937</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(233,361)</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">373</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">114,442</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">88</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(1,031)</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(82,439)</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,232,009</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: justify; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Program
    contracts </font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">7,595,066</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(2,019,461)</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">928,818</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,935,780</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">681,742</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">3,011</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(7,616)</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(339,411)</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">8,777,929</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: justify; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Program
    contracts &#8211; commitments&#160;&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">910,375</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">206,946</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(37,770)</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,079,551</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: justify; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Services
    contracts &#8211; S&#227;o Paulo </font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">15,917,015</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(6,707,847)</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">3,724</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">4,818,734</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">12</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(14,813)</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(625,373)</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">13,391,452</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-top: 2.4pt; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Software
    license of use</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">468,125</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">4,774</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">54,790</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">686</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(70,200)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">458,175</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total
    </font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">33,466,132</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(10,387,715)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">1,144,728</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">6,168,710</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(1,471)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(24,866)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(1,353,058)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">29,012,460</font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">(*)
Work in progress transferred to contract assets due to adoption of IFRS 15, as of January 1, 2018, as described in Note 4.1.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"></font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">(**)
Work in progress transferred from contract assets to intangible assets.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">In
2020, the Company renewed the program contract with the municipalities of Bragan&#231;a Paulista, Cubat&#227;o, Ilhabela, Jandira,
Joan&#243;polis, Lup&#233;rcio, Meridiano, Paul&#237;nia, Pinhalzinho, Piracaia, Pirapora do Bom Jesus, Santana de Parna&#237;ba,
Ubatuba, Vargem Grande Paulista and Pedrinhas Paulista. All of these contracts are valid for 30 years.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company signed contracts with the municipalities of Tapiratiba and Tejup&#225; in October 2019 and March 2020, and started operations
in April and September 2020, for 30 and 40 years, respectively.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">In
addition to the municipalities above, SABESP signed contract with the municipality of Mau&#225; in June 2020, for 40 years and
started operations in November 2020.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">As
of June 30, 2020, a contract was signed for the provision of treatment services and final disposal of solid waste and collection
of garbage tax in the Municipality of Diadema for 40 years. Garbage collection fees started to be charged on water and sewage
consumption bills as of January 1, 2021. In order to reach the best operationalization format, treatment services and final disposal
of solid waste are in the study phase and, based on contractual provision, are subject to a partnership between SABESP and a private
party, which will occur by means of a public call.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Intangible
arising from concession agreements</b></font></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/105% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company operates public utility service concession agreements for water supply and sewage services mostly based on agreements
that set out rights and obligations relative to the exploration of assets related to the public utility service (See Note 3.8
(a)). The agreements provide for the return of the assets to the concession grantor at the end of the concession period.</font></p>

<p style="font: 10pt/105% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">As
of December 31, 2020, the Company operated in 375 municipalities in the State of S&#227;o Paulo (372 as of December 31, 2019).
Most of these contracts have a 30-year concession period, except for the contracts with the municipalities of Guarulhos, Mau&#225;,
Mogi das Cruzes, Santo Andr&#233;, S&#227;o Bernardo do Campo, S&#227;o Jo&#227;o da Boa Vista and Tejup&#225;, which were signed
for a period of 40 years.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
services provided by the Company are billed at a price regulated and controlled by S&#227;o Paulo State Sanitation and Energy
Regulatory Agency (ARSESP).</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Intangible
rights arising from concession agreements include:</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">(i)
Concession agreements &#8211; equity value</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">These
refer to municipalities assumed until 2006, except for the municipalities assumed by economic value through assets valuation report
prepared by independent experts. The amortization of assets is calculated according to the straight-line method, which considers
the assets useful life.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">(ii)
Concession agreements &#8211; economic value</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">From
1999 through 2006, the negotiations for new concessions were conducted on the basis of the economic and financial result of the
transaction, determined in a valuation report issued by independent appraisers.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
amount determined in the related contract, after the transaction is closed with the municipal authorities, realized through the
subscription of the Company's shares or in cash, is recorded as "concession agreements" and amortized over the period of the related
concession (usually 30 years). As of December 31, 2020 and 2019 there were no amounts pending related to these payments to the
municipalities.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Intangible
assets are amortized on a straight-line basis over the period of the concession agreements or for the useful lives of the underlying
assets, whichever is shorter.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">(iii)
Program contracts</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">These
refer to the renewal of contracts previously referred to as concession agreements whose purpose is to provide sanitation services.
The amortization of the assets acquired until the dates of signatures of the program contracts is calculated according to the
straight-line method, which considers the assets&#8217; useful lives. Assets acquired or built after the signature dates of program
contracts are amortized during the contracted period (mostly, 30 years) or during the useful lives of underlying assets, whichever
is shorter.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">(iv)
Program contracts - Commitments</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">After
the enactment of the regulatory framework in 2007, renewals of concessions started to be made through of program contracts. In
some of these program contracts, the Company undertook the commitment to financially participate in social and environmental actions.
The assets built within the program contracts are recorded as intangible assets and are amortized by the straight-line method
in accordance with the duration of the program contract (mostly, 30 years).</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">As
of December 31, 2020 and 2019, the amounts not yet disbursed were recorded under &#8220;program contract commitments&#8221;, in
current liabilities, totaling R$&#160;162,541 and R$&#160;273,932, respectively, and in noncurrent liabilities, totaling R$&#160;68,939
and R$&#160;103,321, respectively. The rate of 8.11% (WACC) was applied to calculate the present value adjustment of contracts
signed in 2020</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">(v)
Services agreement with the Municipality of S&#227;o Paulo</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">On
June 23, 2010, the Company entered into an agreement with the State of S&#227;o Paulo and the Municipality of S&#227;o Paulo to
regulate the provision of water and sewage services in the municipality of S&#227;o Paulo for a 30-year period, which is extendable
for an another 30-year period.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Also
on June 23, 2010, an agreement was signed between the state and municipal government, and SABESP and the Sanitation and Energy
Regulatory Agency of the State of S&#227;o Paulo (&#8220;ARSESP&#8221;) are the consenting and intervening parties, whose main
aspects are the following:</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">1.
The State and the Municipality of S&#227;o Paulo grant to SABESP the right to explore the sanitation services in the capital of
the State of S&#227;o Paulo, which consists of the obligation to provide such service and charge the respective tariff for this
service;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">2.
The State and the Municipality sets forth ARSESP as the agency responsible for regulating the tariff, controlling and monitoring
the services.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">3.
The evaluation model of the contract was the discounted cash flow, which considered the financial and economic sustainability
of SABESP&#8217;s operations in the metropolitan region of S&#227;o Paulo;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">4.
All operating costs, taxes, investments and the opportunity cost of investors and the creditors of SABESP&#8217;s were considered
in the cash flow analysis;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">5.
The agreement provides for investments established in the agreement comply with the minimum of 13% of the gross revenue from the
municipality of S&#227;o Paulo, net of the taxes on revenues. Investment plans referring to SABESP&#8217;s execution shall be
compatible with the activities and programs foreseen in the state, municipal sanitation plans, and where applicable, the metropolitan
plan. The investment plan is not definite and will be revised by Managing Committee every four years, especially as to investments
to be made in the following period;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">6.
The payment related to the Municipal Fund of Environmental Sanitation and Infrastructure to be applied in the sanitation service
within the municipality must be recovered through the tariffs charges. Such payment represents 7.5% of the total revenue from
the municipality of S&#227;o Paulo, net of the taxes on revenue and delinquency in the period, recognized in profit or loss, as
operating cost;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">7.
The opportunity cost of the investors and the creditors was established by the Weighted Average Cost of Capital (WACC) methodology.
The WACC was the interest rate used to discount the cash flow of the operation; and</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">8.
The agreement considers the recovery of net assets in operation, preferably evaluated through equity valuation or carrying amount
monetarily restated, as defined by ARSESP. In addition, the agreement provides for the remuneration of investments to be made
by SABESP, so that there is no residual value at the end of the agreement.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Referring
to the recovery through tariff, mentioned in item 6 above, of transfer to the Municipal Fund of Environmental Sanitation and Infrastructure,
ARSESP issued in April 2013, the Resolution no. 413, postponing the application of Resolution no. 407 until the conclusion of
the tariff revision process, the transfer to the bill of services of amounts referring to the municipal charges which were stipulated
in Resolution no. 407. The postponement to apply Resolution no. 407 was due to a request by the S&#227;o Paulo State Government
to analyze, among other things, methods to reduce the impact on consumers.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">As
of April 18, 2014, ARSESP Resolution no. 484 was published with the final results of SABESP&#8217;s Tariff Revision, however,
both the S&#227;o Paulo Municipal Government, through Official Letter no. 1,309/2014-SGM/GAB and the S&#227;o Paulo State Government
through a petition filed by the S&#227;o Paulo State Office, through the Official Letter ATG/Official Letter no. 092/2014-CC,
requested a postponement of the effects of ARSESP Resolution no. 413, published in the S&#227;o Paulo State Official Gazette on
March 20, 2013, until the conclusion of the revision of the Agreement entered into between the S&#227;o Paulo Municipal Government,
the S&#227;o Paulo State Government and SABESP.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">By
means of Resolution no. 488 of May 7, 2014, ARSESP maintained the suspension of the effectiveness of ARSESP Resolution no. 407,
published on March 22, 2013, until the results obtained in the revision of the Agreement entered into by the S&#227;o Paulo Municipal
Government, the S&#227;o Paulo State Government and SABESP postponing authorization for the transfer to the bill of the services
related to the legally established municipal fees that, by force of the Program Agreements and Water Supply and Sewage Services
Agreements, should be included in the Tariff Revision.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
agreement represents 44.58% of the total revenue of the Company as of December 31, 2020 (44.48% as of December 31, 2019), and
ensures the judicial and assets security.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
municipality of S&#227;o Paulo and the Company did not conclude an agreement to equalize financial pending issues existing until
the signature date of the Agreement related to the rendering of water supply and sewage services to the real properties of the
municipality, and for that reason, the Company filed a suit to collect these accounts, which are accrued for losses.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(d)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Capitalization
of interest and other finance charges</b></font></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">In
2020, the Company capitalized interest and inflation adjustment, including related foreign currency exchange effects in concession
intangible assets, totaling R$238,330 (R$233,251 in 2019 and R$488,502 in 2018) during the construction period.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(e)
Construction margin</b></font></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company is primarily 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="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Accordingly,
the Company recognizes revenue from construction service corresponding to the cost of construction increased by gross 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. In 2020 and 2019 the margin
was 2.3%.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Construction
margin for 2020, 2019 and 2018 were R$86,477, R$65,172 and R$63,013, respectively.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(f)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Expropriations</b></font></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt 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>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
costs of these expropriations are recorded as concession intangible assets after the transaction is concluded. In 2020, the total
amount related to expropriations was R$33,136 (R$34,681 in 2019 and R$106,429 in 2018).</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(g)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Public-Private
Partnership - PPP</b></font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt 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 11,079/2004.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><u>Alto
Tiet&#234; Production System </u></font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company and the special purpose entity CAB-Sistema Produtor Alto Tiet&#234; S/A (currently SPAT Saneamento S/A), formed by Galv&#227;o
Engenharia S.A. and Companhia &#193;guas do Brasil &#8211; Cab Ambiental, signed in June 2008 the contract of Public-Private Partnership
of Alto Tiet&#234; production system.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
service contract is valid for 15 years and has the purpose of expanding the capacity of the Taia&#231;upeba Water Treatment Station,
from 10 thousand to 15 thousand of liters per second. The operation started in October 2011.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">As
of December 31, 2020 and 2019, the carrying amounts related to this PPP recorded in intangible assets were R$ 287,645 and R$ 348,586,
respectively. In 2020 and 2019, a discount rate of 8.20% p.a. was used to calculate the present value adjustment of this contract.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 12pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">SABESP
monthly transfers funds from tariffs collected for services provided to the SPE CAB Sistema Produtor Alto Tiet&#234; S/A, in the
amount of R$ 12,064, corresponding to monthly remuneration. This amount is annually adjusted by the IPC &#8211; FIPE and is monthly
recorded in a restricted account, as established in the contracts. If SABESP complies with its monthly obligations with the SPE,
the funds from the restricted account will be released. </font></p>

<p style="font: 12pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
guarantee has been effective since the beginning of the operation and will be valid until the end, termination, intervention,
annulment or caducity of the Administrative Concession, or other events of extinction provided for in the Concession Agreement
or in the legislation applicable to administrative concessions, including in the event of bankruptcy or dissolution of the SPE.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><u>S&#227;o
Louren&#231;o Production System</u></font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">In
August 2013, the Company and the special purpose entity Sistema Produtor S&#227;o Louren&#231;o S/A, formed by of Constru&#231;&#245;es
e Com&#233;rcio Camargo Corr&#234;a S/A and Construtora Andrade Gutierrez S/A, signed the Public-Private Partnership agreements
of the S&#227;o Louren&#231;o Production System.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">In
May 2018, the control of SPE Sistema Produtor S&#227;o Louren&#231;o S/A was transferred to CGGC Construtora do Brasil Ltda, previously
formed of Constru&#231;&#245;es e Com&#233;rcio Camargo Corr&#234;a S/A and Construtora Andrade Gutierrez S/A.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
objective of the contract is: a) the construction of a water production system, mainly consisting of a water pipeline connecting
Ibi&#250;na to Barueri, a water collection station in Ibi&#250;na, a water treatment station in Vargem Grande Paulista and water
reservoirs; and b) the provision of services for a 25-year term, aiming at rendering services to operate the dehydration system,
drying and final disposal of sludge, maintenance and works of the S&#227;o Louren&#231;o Production System.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
works started in April 2014 and The S&#227;o Louren&#231;o Production System (SPSL) PPP started operating on July 10, 2018.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Since
the beginning of operations, the Company monthly transfers funds from tariffs collected for services provided to the SPE Sistema
Produtor S&#227;o Louren&#231;o S/A, in the amount of R$ 34,380, corresponding to monthly remuneration plus any interests and
charges. This amount is annually adjusted by the IPC &#8211; FIPE and is monthly recorded in a restricted account, as established
in the contracts. If the Company complies with its monthly obligations with the SPE, the funds from the restricted account will
be released.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
guarantee will become effective as of the beginning of the system&#8217;s appropriate operation, duly accepted by SABESP, valid
until the occurrence of any of the following events, whichever occurs first: (i) the original payment date of the last installment
of interest / amortization of the principal taken out by the SPE to execute the works; (ii) the end, termination, intervention,
annulment, caducity of the Administrative Concession, or other extinction events provided for in the Concession Agreement or in
the law applicable to administrative concessions, including bankruptcy or extinction of the SPE.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">As
of December 31, 2020 and 2019, the carrying amounts recorded in the Company&#8217;s intangible assets, related to this PPP, amounted
to R$ 3,065,445 and R$ 3,235,008, respectively. Intangible assets are accrued for based on the physical evolution of the construction,
with a counter-entry in the Private-Public Partnership (PPP) liabilities account. In 2020, a discount rate of 7.80% p.a. was used
to calculate the adjustment to present value of the agreement.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
obligations assumed by the Company as of December 31, 2020 and 2019 are shown in the table below:</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr>
    <td style="vertical-align: bottom; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td colspan="3" style="border-bottom: black 0.5pt solid; vertical-align: top; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td>
    <td colspan="3" style="border-bottom: black 0.5pt solid; vertical-align: top; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td style="width: 22%; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 13%; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Current
    liabilities</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 13%; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Noncurrent
    liabilities</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 13%; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Total
    liabilities</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 13%; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Current
    liabilities</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 13%; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Noncurrent
    liabilities</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 13%; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Total
    liabilities</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Alto
    Tiet&#234;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">59,429</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">149,726</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">209,155</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">44,003</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">208,217</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">252,220</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">S&#227;o
    Louren&#231;o</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">70,778</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">2,895,340</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">2,966,118</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">66,288</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">2,975,472</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">3,041,760</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">130,207</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3,045,066</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3,175,273</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">110,291</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3,183,689</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3,293,980</font></td></tr>
</table>
<p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(h)
Amortization of intangible assets</b></font></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
amortization average rate totaled 4.7% as of December 31, 2020 (4.2% as of December 31, 2019 and 2018)<font style="letter-spacing: -0.05pt">.</font></font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(i)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Software
license of use</b></font></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt 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. As of April
10, 2017, the Company implemented the Integrated Business Management System (Enterprise Resource Planning &#8211; SAP ERP), which
includes the administrative/financial module. The implementation of the commercial module is in progress.</font></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
implementation of the commercial module Net@Su&#237;te system began in August 2019 and is being carried out in different phases.
As of December 31, 2020, it had already been implemented in 17 municipalities. The implementation is expected to be concluded
in December 2021.</font></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(j)
Right of use</b></font></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt">The
statement of financial position account Right of Use, created by the Company on January 1, 2019, reflects the amendment introduced
by IFRS 16, which requires lessees to record the right-of-use asset and the lease liability. The Company has utilized the exemption
in adoption of IFRS 16 related to leases with a lease term of 12 months or less and containing no purchase options and leases
where the underlying asset has a low value when new. For those leases accounted for under the exemption option, the Company recognized
R$ 3,157, R$ 8,736 and R$ 1,950 in its results, allocated to operating costs, selling expenses and administrative expenses, respectively
in 2020. </font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt">Details
of right of use asset are as follows:</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr>
    <td style="border-bottom: black 1pt solid; width: 53%; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt; background-color: white"><font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"><b>Nature</b></font></td>
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<tr style="background-color: white">
    <td style="vertical-align: bottom; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
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    <td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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<tr style="background-color: white">
    <td style="vertical-align: bottom; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt">Leases
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<tr style="background-color: rgb(213,234,234)">
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<tr style="background-color: rgb(213,234,234)">
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<tr style="background-color: white">
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<tr style="background-color: rgb(213,234,234)">
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<tr style="background-color: white">
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<tr style="background-color: rgb(213,234,234)">
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    <td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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<tr style="background-color: white">
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<tr style="background-color: rgb(213,234,234)">
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    <td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt">Lease
liability corresponds to total future fixed lease payments, adjusted to present value, considering an incremental rate on borrowings.
For further information, see Note 17.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
table below shows the impact in the income statements:</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr>
    <td colspan="3" style="border-bottom: black 0.5pt solid; text-align: center; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Impact
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<tr style="vertical-align: bottom">
    <td style="width: 49%; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 25%; text-align: center; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
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    <td style="border-bottom: black 0.5pt solid; width: 26%; text-align: center; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
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<tr>
    <td style="padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Right-of-use
    amortization</font></td>
    <td style="text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(79,834)</font></td>
    <td style="text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(65,413)</font></td></tr>
<tr style="background-color: white">
    <td style="padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Financial
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    <td style="text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(62,956)</font></td>
    <td style="text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(54,791)</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Short-term
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    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(13,845)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(51,855)</font></td></tr>
<tr style="background-color: white">
    <td style="padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Decrease
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    <td style="border-bottom: black 1.5pt double; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(156,635)</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(172,059)</font></td></tr>
</table>
<p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></font></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(k)
Performance Agreements</b></font></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">SABESP
has performance agreements for the construction of assets, in which the contractor is paid for the delivery of results, not only
for the execution of the construction works.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
performance agreements have basically three phases: (i) implementation of the scope - construction of the asset; (ii) calculation
of the performance of the asset built; and (iii) payment of fixed installments.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">SABESP
monitors the performance of the agreement and recognizes the assets when future economic benefits are generated for the Company
so that costs can be reliably measured. The performance value is part of the asset&#8217;s cost, as it has better performance
and, consequently, generates additional future economic benefits for the Company.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
limit to be paid to the supplier corresponds to 120% of the base value of the agreement. In most agreements, when the minimum
performance percentage is not reached, the amount to be paid to the supplier will be the cost of the materials used in the construction
of the assets only.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">As
of December 31, 2020 and 2019, the accounting balances of these agreements recorded in contract asset were R$&#160;306,738 and
R$&#160;51,650, and in intangible assets they totaled R$&#160;265,940 and R$&#160;127,410, respectively<font style="letter-spacing: -0.05pt">.</font></font></p><span></span>
</td>
</tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for service concession arrangements.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name SIC<br> -Number 29<br> -IssueDate 2020-01-01<br> -Section Consensus<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=SIC&amp;num=29&amp;code=ifrs-tx-2020-en-r&amp;doctype=Standard&amp;dita_xref=SIC29_g6-7_TI<br> -URIDate 2020-01-01<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731820630920">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>16 Property, plant and equipment<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipmentAbstract', window );"><strong>Property, plant and equipment [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory', window );">Property, plant and equipment</a></td>
<td class="text"><table cellspacing="0" cellpadding="0" style="font: 10pt/110% Georgia, serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="vertical-align: top">
    <td style="width: 0.5in"><font style="font: 10pt Times New Roman, Times, Serif"><b>16</b></font></td>
    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Property, plant
    and equipment </b></font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Statement
of financial position details</b></font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td colspan="4" style="border-bottom: black 0.5pt solid; white-space: nowrap; padding-left: 3pt; padding-right: 3pt; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td>
    <td colspan="4" style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: center; padding-left: 3pt; padding-right: 3pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td></tr>
<tr>
    <td style="width: 30%; vertical-align: bottom; white-space: nowrap; text-align: center; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 6%; vertical-align: bottom; white-space: nowrap; text-align: center; padding-left: 3pt; padding-right: 3pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Cost</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 11%; vertical-align: bottom; white-space: nowrap; text-align: center; padding-left: 3pt; padding-right: 3pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Accumulated
    depreciation</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 6%; vertical-align: bottom; white-space: nowrap; text-align: center; padding-left: 3pt; padding-right: 3pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Net</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 11%; vertical-align: top; text-align: center; padding-left: 3pt; padding-right: 3pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Depreciation
    average rate</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 6%; vertical-align: bottom; white-space: nowrap; text-align: center; padding-left: 3pt; padding-right: 3pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Cost</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 11%; vertical-align: bottom; white-space: nowrap; text-align: center; padding-left: 3pt; padding-right: 3pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Accumulated
    depreciation</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 6%; vertical-align: bottom; text-align: center; padding-left: 3pt; padding-right: 3pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Net</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 13%; vertical-align: bottom; white-space: nowrap; text-align: center; padding-left: 3pt; padding-right: 3pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Depreciation
    average rate</b></font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Land</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">94,213</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">94,213</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">92,962</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">92,962</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font: 9pt/110% Univers, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 3pt; padding-right: 3pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt/110% Times New Roman, Times, Serif">Buildings</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">86,860</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(41,513)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">45,347</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">2.1%</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">82,143</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(40,438)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">41,705</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">2.1%</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Equipment</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">372,103</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(271,087)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">101,016</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">14.8%</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">402,850</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(250,577)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">152,273</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">16.3%</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Transportation
    equipment</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">10,319</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(7,350)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">2,969</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">9.9%</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">8,946</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(6,962)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,984</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">9.9%</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Furniture
    and fixtures </font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">31,232</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(13,813)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">17,419</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">6.7%</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">31,365</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(13,146)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">18,219</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">6.7%</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Other</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">7,618</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(331)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">7,287</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">4.9%</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">7,559</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(309)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">7,250</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">5.0%</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">602,345</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(334,094)</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">268,251</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">11.2%</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">625,825</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(311,432)</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">314,393</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">12.5%</font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Changes</b></font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 34%; white-space: nowrap; padding-bottom: 1pt; text-align: center; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 11%; white-space: nowrap; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 11%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Additions</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 11%; white-space: nowrap; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Transfers</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 11%; white-space: nowrap; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Write-offs
    and disposals</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 11%; white-space: nowrap; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Depreciation</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 11%; white-space: nowrap; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Land</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">92,962</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">1,251</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">94,213</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font: 9pt Univers, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">Buildings</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">41,705</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">5,430</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(713)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,075)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">45,347</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Equipment</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">152,273</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">26,055</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(49,188)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(174)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(27,950)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">101,016</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Transportation equipment</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">1,984</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">298</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">1,351</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(664)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">2,969</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Funiture
    and fixtures</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">18,219</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">4,087</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(3,712)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(103)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,072)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">17,419</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Other</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">7,250</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">6,537</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(6,446)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(54)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">7,287</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Total</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">314,393</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">42,407</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(57,457)</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(277)</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(30,815)</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">268,251</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 34%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 11%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2018</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 11%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>Additions</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 11%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>Transfers</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 11%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>Write-offs
    and disposals</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 11%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>Depreciation</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 11%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Land</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">92,979</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(17)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">92,962</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font: 9pt Univers, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">Buildings</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">40,125</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,497</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">15</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,932)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">41,705</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Equipment</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">116,086</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">63,216</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,149</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(429)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(29,749)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">152,273</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Transportation
    equipment</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,473</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">308</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,117)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(2)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(678)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">1,984</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Furniture
    and fixtures </font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">13,578</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">5,266</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">734</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(162)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,197)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">18,219</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Other</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">1,371</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">5,872</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">66</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">(59)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">7,250</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Total</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">267,612</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">78,159</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2,830</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">(593)</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">(33,615)</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">314,393</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 34%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 11%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2017</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 11%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>Additions</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 11%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>Transfers</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 11%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>Write-offs
    and disposals</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 11%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>Depreciation</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 11%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2018</b></font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Land</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">92,507</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">472</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">92,979</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font: 9pt Univers, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">Buildings</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">42,360</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">73</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,308)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">40,125</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Equipment</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">103,803</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">46,473</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">986</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(81)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(35,095)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">116,086</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Transportation
    equipment</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,680</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">589</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(796)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,473</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Furniture
    and fixtures </font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">11,816</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">2,972</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(27)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,183)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">13,578</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
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    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">884</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">538</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">(51)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">1,371</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">50,645</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">1,458</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">(108)</font></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for property, plant and equipment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2020-01-01<br> -Section Disclosure<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2020-en-r&amp;doctype=Standard&amp;dita_xref=IAS16_g73-79_TI<br> -URIDate 2020-01-01<br></p></div>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731823999464">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>17 Borrowings and financing<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
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<tr style="vertical-align: bottom">
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    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">41,021</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">41,021</font></td></tr>
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    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;12nd
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    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">45,450</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">158,425</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">203,875</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">45,450</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">203,829</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">249,279</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;14th
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    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">51,873</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">24,205</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">76,078</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">41,940</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">63,012</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">104,952</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;17th
    issue debentures</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">91,850</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">183,335</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">275,185</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">289,211</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">263,226</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">552,437</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;18th
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    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">45,918</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">135,105</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">181,023</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">34,239</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">133,679</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">167,918</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;21st
    issue debentures</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">175,000</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">174,769</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">349,769</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">150,000</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">349,660</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">499,660</font></td></tr>
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    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;22nd
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    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">99,969</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">678,149</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">778,118</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">765,689</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">765,689</font></td></tr>
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    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;23rd
    issue debentures</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">864,678</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">864,678</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">864,603</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">864,603</font></td></tr>
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    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;24th
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    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
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    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">414,994</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">395,855</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">395,855</font></td></tr>
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    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;25th
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    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,442,610</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td></tr>
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    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;26th
    issue debentures</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,047,767</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,047,767</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;27th
    issue debentures</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">997,000</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">997,000</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;Brazilian
    Federal Savings Bank</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">90,382</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,324,459</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,414,841</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">83,519</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,341,660</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,425,179</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;Brazilian
    Development Bank - BNDES PAC</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">13,185</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">20,247</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">33,432</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">11,184</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">27,854</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">39,038</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;Brazilian
    Development Bank - BNDES PAC II 9751</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">7,159</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">37,447</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">44,606</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">6,990</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">40,685</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">47,675</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;Brazilian
    Development Bank - BNDES PAC II 9752</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">4,851</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">25,470</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">30,321</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">3,913</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">24,457</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">28,370</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;Brazilian
    Development Bank - BNDES ONDA LIMPA</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">26,751</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">86,809</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">113,560</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">23,704</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">100,582</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">124,286</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;Brazilian
    Development Bank - BNDES TIET&#202; III</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">86,823</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">542,519</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">629,342</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">52,874</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">383,191</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">436,065</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;Brazilian
    Development Bank - BNDES 2015</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">33,558</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">454,126</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">487,684</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">31,712</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">460,646</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">492,358</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;Brazilian
    Development Bank - BNDES 2014</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">5,143</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">23,017</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">28,160</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">4,659</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">25,411</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">30,070</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;Inter-American
    Development Bank - BID 2202 </font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">181,349</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">2,524,798</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">2,706,147</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;Inter-American
    Development Bank - BID INVEST</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">44,815</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">898,060</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">942,875</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;Leases
    (Concession Agreements, Program Contracts and Contract Assets)</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">28,847</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">399,896</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">428,743</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">27,314</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">432,357</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">459,671</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;Leases
    (Others)</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">36,576</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">9,300</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">45,876</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">51,088</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">23,365</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">74,453</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;Other</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">3,778</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">11,382</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">15,160</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,665</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">8,207</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">9,872</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;Interest
    and charges</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">158,918</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">158,918</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">77,460</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">77,460</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Total
    in local currency</b></font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">2,674,805</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">11,035,957</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">13,710,762</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">977,943</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">5,907,968</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">6,885,911</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr>
    <td style="vertical-align: bottom; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;<b>Borrowings
    and financing outstanding balance</b></font></td>
    <td colspan="3" style="border-bottom: black 0.5pt solid; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td>
    <td colspan="3" style="border-bottom: black 0.5pt solid; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td></tr>
<tr>
    <td style="width: 68%; vertical-align: bottom; padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Financial
    institution</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 5%; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Current</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 6%; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Noncurrent</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 5%; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Total</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 5%; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Current</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 6%; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Noncurrent</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 5%; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Total</b></font></td></tr>
<tr>
    <td style="vertical-align: bottom; padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Foreign
    currency</b></font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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<tr style="vertical-align: bottom; background-color: white">
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    Development Bank - BID 2202 &#8211; (US$510,573 thousand in December 2019)</font></td>
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    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
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<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    Development Bank - BID 4623 &#8211; US$10,220 thousand</font></td>
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    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
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    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">393,949</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">425,543</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">24,505</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">330,898</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">355,403</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
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    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,409,921</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
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    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">58,117</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">464,936</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">523,053</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">42,813</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">385,315</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">428,128</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;JICA
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    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">52,253</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">417,846</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">470,099</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">38,493</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">346,237</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">384,730</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;JICA
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    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">11,260</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">156,738</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">167,998</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">12,466</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">91,845</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">104,311</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;JICA
    19 &#8211; &#165;29,923,047 thousand (&#165;31,736,565 thousand in December 2019)</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">91,456</font></td>
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    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,109,644</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,177,016</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;BID
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    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">78,943</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">118,918</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">71,312</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">91,521</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">162,833</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">21,577</font></td>
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    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">21,577</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">44,967</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">44,967</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Total
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    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">359,644</font></td>
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    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">4,476,898</font></td>
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<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
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    borrowings and financing</b></font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">3,034,449</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">14,224,175</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">17,258,624</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">2,859,843</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">10,384,866</font></td>
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</table>

<p style="margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
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                                         rate as of December 31, 2020: US$5.1967; &#165;0.05043 (as of December 31, 2019: US$4.0307;
                                         &#165;0.03715).</font></p>
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        <p style="font: 7pt/110% Georgia, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">As
        of December 31, 2020, the Company did not have balances of borrowings and financing, raised during the year, to mature
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        <p style="font: 7pt/110% Georgia, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p></td></tr>
</table>
<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="border-bottom: black 0.5pt solid; width: 42%; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Local
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    <td style="border-bottom: black 0.5pt solid; width: 7%; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Guarantees</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 5%; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Maturity</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 30%; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Annual
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    <td style="border-bottom: black 0.5pt solid; width: 16%; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Inflation
    adjustment</b></font></td></tr>
<tr>
    <td style="vertical-align: bottom; padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
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    issue debentures</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Own
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    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2020</font></td>
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    <td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">IPCA
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<tr style="background-color: white">
    <td style="padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">12nd
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    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Own
    funds</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2025</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;TR
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    <td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">14th
    issue debentures</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Own
    funds</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2022</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">TJLP
    +1.92% (Series 1 and 3) and 9.19% (Series 2)</font></td>
    <td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">IPCA
    (Series 2)</font></td></tr>
<tr style="background-color: white">
    <td style="padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">17th
    issue debentures</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Own
    funds</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2023</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">CDI
    +0.75% (Series 1) and 4.5% (Series 2) and4.75% (Series 3)</font></td>
    <td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">IPCA
    (Series 2 and 3)</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">18th
    issue debentures</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Own
    funds</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2024</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">TJLP
    1.92 % (Series 1 and 3) and 8.25% (Series 2)</font></td>
    <td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">IPCA
    (Series 2)</font></td></tr>
<tr style="background-color: white">
    <td style="padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">21st
    issue debentures</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Own
    funds</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2022</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">CDI
    + 0.60% e CDI+ 0.90%</font></td>
    <td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">22nd
    issue debentures</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Own
    funds</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2025</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">CDI
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    <td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">IPCA
    (Series 3)</font></td></tr>
<tr style="background-color: white">
    <td style="padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">23rd
    issue debentures</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Own
    funds</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2027</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">CDI
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    <td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">24th
    issue debentures</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Own
    funds</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2029</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">3.20%
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    <td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">IPCA
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<tr style="background-color: white">
    <td style="padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">25th
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    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Own
    funds</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2021</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">CDI
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    <td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">26th
    issue debentures </font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Own
    funds</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2030</font></td>
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    <td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">IPCA
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<tr style="background-color: white">
    <td style="padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">27th
    issue debentures</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Own
    funds</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2027</font></td>
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    <td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Brazilian
    Federal Savings Bank</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Own
    funds</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2021/2042</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">5%
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    <td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">TR</font></td></tr>
<tr style="background-color: white">
    <td style="padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Brazilian
    Development Bank - BNDES PAC</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Own
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    <td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
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    Development Bank - BNDES PAC II 9751</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Own
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    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2027</font></td>
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    <td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="background-color: white">
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    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Own
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    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2027</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">TJLP+1.72%
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    <td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Brazilian
    Development Bank - BNDES ONDA LIMPA</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Own
    funds</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2025</font></td>
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    <td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="background-color: white">
    <td style="padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Brazilian
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    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Own
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    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2028</font></td>
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    <td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Brazilian
    Development Bank - BNDES 2015</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Own
    funds</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2035</font></td>
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    <td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="background-color: white">
    <td style="padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Brazilian
    Development Bank - BNDES 2014</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Own
    funds</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2026</font></td>
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    <td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Inter-American
    Development Bank &#8211; BID 2202</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Government</font></td>
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    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">CDI+0.86%</font></td>
    <td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="background-color: white">
    <td style="padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Inter-American
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    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Own
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    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2034</font></td>
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    <td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;Leases
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    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2035</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">7.73%
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    <td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">IPC</font></td></tr>
<tr style="background-color: white">
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    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
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    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Own
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    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2025</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">3%
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    <td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
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    <td style="border-bottom: black 0.5pt solid; width: 7%; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Guarantees</b></font></td>
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<tr>
    <td style="padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
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    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2025</font></td>
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    <td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">US$</font></td></tr>
<tr style="background-color: white">
    <td style="padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Inter-American
    Development Bank - BID 4623&#160;&#160;- US$10,220 thousand</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Government</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2044</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">1.12%
    (*)&#160;&#160;</font></td>
    <td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">US$</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">International
    Bank for Reconstruction and Development &#8211; BIRDs 7662 and 8906 - US$82,792 thousand</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Government</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2034</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2.85%
    (*)</font></td>
    <td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">US$</font></td></tr>
<tr style="background-color: white">
    <td style="padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">JICA
    15 &#8211; &#165;10,371,870 thousand </font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Government</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2029</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">1.8%
    and 2.5%</font></td>
    <td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Yen</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">JICA
    18 &#8211; &#165;9,325,440 thousand</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Government</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2029</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">1.8%
    and 2.5%</font></td>
    <td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Yen</font></td></tr>
<tr style="background-color: white">
    <td style="padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">JICA
    17&#8211; &#165;3,349,203 thousand</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Government</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2035</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">1.2%
    and 0.01% </font></td>
    <td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Yen</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">JICA
    19&#8211; &#165;29,923,047 thousand</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Government</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2037</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">1.7%
    and 0.01% </font></td>
    <td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Yen</font></td></tr>
<tr style="background-color: white">
    <td style="padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">BID
    1983AB &#8211; US$23,077 thousand</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">-&#160;</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2023</font></td>
    <td style="padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2.08%
    to 2.38% (*)</font></td>
    <td style="padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">US$</font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"></font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">(*)Rates
comprising LIBOR + contractually defined spread.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">(i)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Payment
schedule &#8211; book value as of December 31, 2020</font></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 40%; text-align: justify; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>2021</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>2022</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>2023</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>2024</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>2025</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>2026</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 6%; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>2027
    to 2044</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 6%; white-space: nowrap; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>TOTAL</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-bottom: 2.4pt; text-align: justify; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><b><i>LOCAL
    CURRENCY</i></b></font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt; text-align: justify; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Debentures</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,952,670</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">582,192</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">681,272</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">918,988</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">485,012</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">378,849</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,632,114</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">6,631,097</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2.4pt; text-align: justify; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Brazilian
    Federal Savings Bank</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">90,382</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">95,391</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">88,779</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">87,749</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">93,243</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">99,082</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">860,215</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,414,841</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt; text-align: justify; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">BNDES</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">177,470</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">177,472</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">171,350</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">164,288</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">144,093</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">134,841</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">397,591</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,367,105</font></td></tr>
<tr style="background-color: white">
    <td style="vertical-align: bottom; padding-bottom: 2.4pt; text-align: justify; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">BID
    2202</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">181,349</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">181,349</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">181,349</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">181,349</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">181,349</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">181,349</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,618,053</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">2,706,147</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; padding-bottom: 2.4pt; text-align: justify; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">BID
    INVEST</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">44,815</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">89,630</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">89,630</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">89,630</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">89,630</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">89,630</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">449,910</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">942,875</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2.4pt; text-align: justify; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;Leases
    (Concession Agreements, Program Contracts and Contract Assets)</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">28,847</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">32,663</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">35,004</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">38,017</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">41,387</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">36,536</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">216,289</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">428,743</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; padding-bottom: 2.4pt; text-align: justify; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;Leases
    (Others)</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">36,576</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">8,892</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">408</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">45,876</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2.4pt; text-align: justify; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Other</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">3,778</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">4,038</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">3,977</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,757</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,610</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">15,160</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt; text-align: justify; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Interest
    and charges</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">159,918</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">159,918</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2.4pt; text-align: justify; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><i>TOTAL
    IN LOCAL CURRENCY</i></font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">2,674,805</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,171,627</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,251,769</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,481,778</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,036,324</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">920,287</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">5,174,172</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">13,710,762</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><b><i>FOREIGN
    CURRENCY</i></b></font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">BID</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">53,412</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">53,412</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">53,412</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">53,412</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">54,810</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">2,795</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">42,282</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">313,535</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">BIRD</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">31,594</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">31,594</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">31,594</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">31,594</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">31,594</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">31,594</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">235,979</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">425,543</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">JICA</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">213,086</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">213,086</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">213,086</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">213,086</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">213,086</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">213,086</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,389,773</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">2,668,289</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">BID
    1983AB</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">39,975</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">39,975</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">38,968</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">118,918</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Interest
    and charges</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">21,577</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">44,967</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><i>TOTAL
    IN FOREIGN CURRENCY</i></font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">359,644</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">338,067</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">337,060</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">298,092</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">299,490</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">247,475</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,668,034</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">3,547,862</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><i>Overall
    Total</i></font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">3,034,449</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,509,694</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,588,829</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,779,870</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,335,814</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,167,762</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">6,842,206</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">17,258,624</font></td></tr>
</table>
<p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">(ii)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Changes</font></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 7pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 31%; white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 5%; white-space: nowrap; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 5%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Foreign/local
    currency translation</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 6%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Addition
    (lease)</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 5%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Funding</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 5%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Borrowing
    costs</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 5%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Monetary
    and exchange variation</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 6%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Inflation
    adjustment / exchange variation and incorporated interest &#8211; Capitalized</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 5%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Interest
    paid</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 6%; white-space: nowrap; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Amortization</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 6%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Accrued
    interest</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 5%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Provision
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    <td style="border-bottom: black 0.5pt solid; width: 5%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Expenses
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    <td style="border-bottom: black 0.5pt solid; width: 5%; white-space: nowrap; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
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<tr>
    <td style="vertical-align: bottom; white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif"><b><i>LOCAL
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    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">3,711,228</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,507,640</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(52,328)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">86,939</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(161,494)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(572,871)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">201,150</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">26,073</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">10,167</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">6,756,504</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">Brazilian
    Federal Savings Bank</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">1,429,250</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">74,485</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(111,601)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(84,821)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">73,067</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">38,452</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">1,418,832</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">BNDES</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">1,201,411</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">213,514</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(47,164)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(81,213)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">47,668</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">36,427</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">259</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">1,370,902</font></td></tr>
<tr style="background-color: white">
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">BID
    2202</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">2,807,371</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(37,613)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(90,674)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">22,668</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">27,886</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">557</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">2,730,195</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">BID
    INVEST</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">950,000</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(7,125)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">1,638</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">944,513</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;Leases
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    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">459,671</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(51,431)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(30,928)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">51,431</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">428,743</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;Leases
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    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">74,453</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">28,549</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(9,108)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(56,571)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">8,553</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">45,876</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">Other</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">9,898</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">7,250</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(671)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,962)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">651</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">31</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">15,197</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif"><i>TOTAL
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    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">6,885,911</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">2,807,371</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">28,549</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">4,752,889</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(59,453)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">86,939</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(419,082)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(919,040)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">406,826</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">128,869</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">10,983</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">13,710,762</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif"><b><i>FOREIGN
    CURRENCY</i></b></font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">BIDs</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">2,316,190</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,807,371)</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">52,141</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(6,635)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">845,246</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">48,246</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(45,010)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(121,088)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">10,490</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">24,695</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">398</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">317,302</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">BIRD</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">357,880</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,029)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">102,029</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">1,217</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(7,572)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(31,216)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">5,659</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">752</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">140</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">426,860</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">Eurobonds</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">1,413,956</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">457,931</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(104,170)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,868,676)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">90,941</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">9,195</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">823</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">JICA</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">2,106,908</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">40,830</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(117)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">715,956</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">17,841</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(43,758)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(200,597)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">40,172</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">6,897</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">189</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">2,684,321</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">BID
    1983AB</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">163,864</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(152)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">59,078</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(7,033)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(103,482)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">5,843</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">618</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">643</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">119,379</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">6,358,798</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,807,371)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">92,971</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(8,933)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">2,180,240</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">67,304</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(207,543)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,325,059)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">153,105</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">42,157</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">2,193</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">3,547,862</font></td></tr>
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    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">13,244,709</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">28,549</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">4,845,860</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(68,386)</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">2,267,179</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">67,304</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(626,625)</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(3,244,099)</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">559,931</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">171,026</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">13,176</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">17,258,624</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 33%; white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 5%; white-space: nowrap; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2018</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 5%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Addition
    as per IFRS 16</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 5%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Funding</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 5%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Borrowing
    costs</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 6%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Monetary
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    <td style="border-bottom: black 0.5pt solid; width: 6%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Inflation
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    <td style="border-bottom: black 0.5pt solid; width: 5%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Interest
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    <td style="border-bottom: black 0.5pt solid; width: 5%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Provision
    for interest and fees - Capitalized</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 6%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Amortization
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    <td style="border-bottom: black 0.5pt solid; width: 8%; white-space: nowrap; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif"><b><i>LOCAL
    CURRENCY</i></b></font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">Debentures</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">3,486,861</font></td>
    <td style="padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">1,266,755</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(11,814)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">42,692</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(234,307)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,055,623)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">195,586</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">17,233</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,845</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,711,228</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">Brazilian
    Federal Savings Bank</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">1,345,684</font></td>
    <td style="padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">162,767</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(109,128)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(79,404)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">74,421</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">34,910</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">1,429,250</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">BNDES</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">1,072,605</font></td>
    <td style="padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">256,981</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(628)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">2,082</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">826</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(83,419)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(131,026)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">60,644</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">23,112</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">234</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">1,201,411</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;Leases
    (Concession Agreements, Program Contracts and Contract Assets)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">568,666</font></td>
    <td style="padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">1,765</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,761</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(47,663)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(123,880)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">49,160</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">7,862</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">459,671</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;Leases
    (Others) (*)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">113,233</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,141)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(42,646)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">5,007</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">74,453</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">Other</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">9,571</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">1,683</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">28</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(655)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,383)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">652</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">2</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">9,898</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif"><i>TOTAL
    IN LOCAL CURRENCY</i></font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">6,483,387</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">113,233</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">1,688,186</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(12,442)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">46,567</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">4,587</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(476,313)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,433,962)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">385,470</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">83,119</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">4,079</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">6,885,911</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif"><b><i>FOREIGN
    CURRENCY</i></b></font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">BID</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">2,399,985</font></td>
    <td style="padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">40,594</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">49,387</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(83,602)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(171,892)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">26,332</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">54,431</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">955</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">2,316,190</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">BIRD</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">356,420</font></td>
    <td style="padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">2,540</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,540)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">12,575</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">1,657</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(10,627)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(12,273)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">8,548</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">1,561</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">19</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">357,880</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">Deutsche
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    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">292,872</font></td>
    <td style="padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">13,255</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(18,562)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(303,866)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">12,929</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">1,240</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">2,132</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">Eurobonds</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">1,358,412</font></td>
    <td style="padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">54,565</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(102,883)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">94,095</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">8,943</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">824</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">1,413,956</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">JICA</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">2,036,128</font></td>
    <td style="padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">117,861</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(112)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">104,027</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,675</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(35,001)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(155,064)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">32,194</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,013</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">187</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">2,106,908</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">BID
    1983AB</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">225,592</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(105)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">8,943</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(10,338)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(71,141)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">9,111</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">870</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">932</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">163,864</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif"><i>TOTAL
    IN FOREIGN CURRENCY</i></font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">6,669,409</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">120,401</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,757)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">233,959</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">54,719</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(261,013)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(714,236)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">183,209</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">70,058</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">5,049</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">6,358,798</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif"><i>Overall
    Total</i></font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">13,152,796</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">113,233</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">1,808,587</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(15,199)</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">280,526</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">59,306</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(737,326)</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,148,198)</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">568,679</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">153,177</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">9,128</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">13,244,709</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td colspan="13" style="padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><p style="margin-top: 0; margin-bottom: 0"></p>
                                                                                <p style="margin-top: 0; margin-bottom: 0"><font style="font: 10pt Times New Roman, Times, Serif">(*) The amount presented in Funding for Leasing (IFRS 16) includes R$ 64,955 referring to the initial adoption of the standard on January 1, 2019.</font></p></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 76%; white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 1%; white-space: nowrap; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2017</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 1%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Funding</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 1%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Borrowings
    costs</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 2%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Monetary
    variation and exchange rate changes</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 2%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Inflation
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    <td style="border-bottom: black 0.5pt solid; width: 1%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Interest
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    <td style="border-bottom: black 0.5pt solid; width: 2%; white-space: nowrap; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Amortization</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 2%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Accrued
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    <td style="border-bottom: black 0.5pt solid; width: 5%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Interest
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    <td style="border-bottom: black 0.5pt solid; width: 5%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Borrowings
    costs - expenses</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 2%; white-space: nowrap; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2018</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif"><b><i>LOCAL
    CURRENCY</i></b></font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="background-color: rgb(213,234,234); vertical-align: bottom">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">Debentures</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">3,576,842</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">750,000</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(3,021)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">62,676</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(259,175)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(905,080)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">226,810</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">34,409</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,400</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,486,861</font></td></tr>
<tr style="background-color: white; vertical-align: bottom">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">Brazilian
    Federal Savings Bank</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">1,236,674</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">194,244</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(102,772)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(85,515)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">75,668</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">27,385</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">1,345,684</font></td></tr>
<tr style="background-color: rgb(213,234,234); vertical-align: bottom">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">BNDES</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">1,042,036</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">131,000</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,438</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">4,001</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(90,397)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(102,314)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">28,909</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">55,725</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">207</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">1,072,605</font></td></tr>
<tr style="background-color: white; vertical-align: bottom">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">Leases</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">561,616</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">6,366</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(38,196)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(17,427)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">40,290</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">16,017</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">568,666</font></td></tr>
<tr style="background-color: rgb(213,234,234); vertical-align: bottom">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">Other</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">10,977</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">69</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(772)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,470)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">763</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">4</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">9,571</font></td></tr>
<tr style="background-color: white; vertical-align: bottom">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif"><i>TOTAL
    IN LOCAL CURRENCY</i></font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">6,428,145</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">1,075,244</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(3,021)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">66,183</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">10,367</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(491,312)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,111,806)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">372,440</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">133,540</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">3,607</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">6,483,387</font></td></tr>
<tr style="background-color: rgb(213,234,234); vertical-align: bottom">
    <td style="white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="background-color: white; vertical-align: bottom">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif"><b><i>FOREIGN
    CURRENCY</i></b></font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="background-color: rgb(213,234,234); vertical-align: bottom">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">BID</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">1,743,257</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">484,690</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,365)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">237,433</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">53,208</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(55,391)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(130,520)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">26,910</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">41,878</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">885</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">2,399,985</font></td></tr>
<tr style="background-color: white; vertical-align: bottom">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">BIRD</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">303,278</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">48,279</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,462</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(7,607)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">6,945</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">2,044</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">19</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">356,420</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">Deutsche
    Bank</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">496,726</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">62,918</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(35,207)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(268,508)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">28,862</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">4,454</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,627</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">292,872</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">Eurobonds</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">1,158,642</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">198,380</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(97,952)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">85,072</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">13,448</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">822</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">1,358,412</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">JICA</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">1,700,448</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">80,196</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(191)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">329,638</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">6,787</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(33,519)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(82,608)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">33,992</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">1,209</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">176</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">2,036,128</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">BID
    1983AB</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">270,470</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">39,241</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(11,060)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(85,306)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">9,681</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">1,488</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">1,078</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">225,592</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif"><i>TOTAL
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    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">5,672,821</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">564,886</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,556)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">915,889</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">63,457</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(240,736)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(566,942)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">191,462</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">64,521</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">6,607</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">6,669,409</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif"><i>Overall
    Total </i></font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">12,100,966</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">1,640,130</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(5,577)</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">982,072</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">73,824</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(732,048)</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,678,748)</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">563,902</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">198,061</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">10,214</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">13,152,796</font></td></tr>
</table>
<p style="font: 7pt Georgia, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;(*)
amount related to accrued interest which as part of the contract assets.</font></p>

<p style="font: 7pt Georgia, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(a)
&#160;&#160;&#160;&#160;&#160;&#160;&#160;Main events in 2020</b></font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="vertical-align: top">
    <td style="width: 18pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="width: 36pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>(i)</b></font></td>
    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Funding</b></font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt">On
January 2020, the Company amortized the last installment of series 2 of the 17<sup>th </sup>issue debentures, totaling R$ 291.8
million.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt">On
April 2020, the 25<sup>th </sup>issue debentures was carried out, in the amount of R$ 1,450,000, as follows:</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 35%; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 21%; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">Value</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 21%; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">Maturity</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 23%; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">Remuneration</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Single
    series</font></td>
    <td style="text-align: center; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">R$
    1,450,000</font></td>
    <td style="text-align: center; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">10/2021</font></td>
    <td style="text-align: center; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">CDI
    + 3.3 p.a.</font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt">On
July 2020, the 26<sup>th</sup> issue debentures was carried out, in the amount of R$ 1,045,000, as follows:</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 34%; padding-top: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 21%; text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">Value</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 21%; text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">Maturity</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 24%; text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">Remuneration</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Series
    1</font></td>
    <td style="text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">R$
    600,000</font></td>
    <td style="text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">07/2027</font></td>
    <td style="text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">IPCA+
    4.65% p.a.</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Series
    2</font></td>
    <td style="text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">R$
    445,000</font></td>
    <td style="text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">07/2030</font></td>
    <td style="text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">IPCA+
    4.95% p.a.</font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt">On
December 2020, the 27<sup>th</sup> issue debentures was carried out, in the amount of R$ 1,000,000, as follows:</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 34%; padding-top: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 21%; text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">Value</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 21%; text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">Maturity</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 24%; text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">Remuneration</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Series
    1</font></td>
    <td style="text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">R$
    300,000</font></td>
    <td style="text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">12/2023</font></td>
    <td style="text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">CDI+
    1,60 p.a.</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Series
    2</font></td>
    <td style="text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">R$
    400,000</font></td>
    <td style="text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">12/2025</font></td>
    <td style="text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">CDI+
    1,80 p.a.</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Series
    3</font></td>
    <td style="text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">R$
    300,000</font></td>
    <td style="text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">12/2027</font></td>
    <td style="text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">CDI+
    2,25 p.a.</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="vertical-align: top">
    <td style="width: 45.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="width: 18pt"><font style="font: 10pt Times New Roman, Times, Serif">&#149;</font></td>
    <td><font style="font: 10pt Times New Roman, Times, Serif">The covenants agreed for the 25<sup>th</sup>,
    26<sup>th</sup> and 27<sup>th</sup> issue debentures are:</font></td></tr>
</table>
<p style="font: 9.5pt Georgia, Times, Serif; margin: 0pt 0 0pt 42.55pt; text-align: justify">&#160;</p>

<p style="font: 9.5pt Georgia, Times, Serif; margin: 0pt 0 0pt 42.55pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Calculated
on a quarterly basis, when disclosing the interim financial information or annual financial statements:</font></p>

<p style="font: 9.5pt Georgia, Times, Serif; margin: 0pt 0 0pt 42.55pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 9.5pt Georgia, Times, Serif; margin: 0pt 0 0pt 42.55pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">-
Net debt/adjusted EBITDA lower than or equal to 3.50;</font></p>

<p style="font: 9.5pt Georgia, Times, Serif; margin: 0pt 0 0pt 42.55pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 9.5pt Georgia, Times, Serif; margin: 0pt 0 0pt 42.55pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">-
Adjusted EBITDA/paid financial expenses equal to or higher than 1.5;</font></p>

<p style="font: 9.5pt Georgia, Times, Serif; margin: 0pt 0 0pt 42.55pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 9.5pt Georgia, Times, Serif; margin: 0pt 0 0pt 42.55pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">-
Disposal of operating assets, termination of license, loss of concession or loss of the Issuer&#8217;s capacity to execute and
operate public sanitation services in areas of the S&#227;o Paulo State which, individually or jointly during the term of the
agreement, result in a reduction of the Issuer&#8217;s net sales and/or service revenue of more than twenty- five percent (25%).
The above limit will be calculated on a quarterly basis, taking into consideration the Issuer&#8217;s net operating revenues during
the twelve (12) months prior to the end of each quarter and using the financial information disclosed by the Issuer.</font></p>

<p style="font: 9.5pt Georgia, Times, Serif; margin: 0pt 0 0pt 42.55pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 9.5pt Georgia, Times, Serif; margin: 0pt 0 0pt 42.55pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
failure to comply with the covenants for at least two consecutive quarters, or for two non-consecutive quarters within a twelve-month
period, will cause the early termination of the agreement (in which case the 30-day cure period does not apply).</font></p>

<p style="font: 9.5pt Georgia, Times, Serif; margin: 0pt 0 0pt 42.55pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 9.5pt Georgia, Times, Serif; margin: 0pt 0 0pt 42.55pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
contracts have a cross acceleration clause, i.e. the early maturity of any of the Company&#8217;s debts, in and individual or
aggregate amount equal to or higher than R$ 155 million, for the 25<sup>th</sup> and 26<sup>th</sup> issues and R$ 160 million
for the 27<sup>th</sup> issue, adjusted by the IPCA inflation index as of the issue date, constitutes a default event and may
result in the early maturity of the obligations arising from the Debentures.</font></p>

<p style="font: 9.5pt Georgia, Times, Serif; margin: 0pt 0 0pt 42.55pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="vertical-align: top">
    <td style="width: 18pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="width: 36pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>(ii)</b></font></td>
    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>BID</b></font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt">On
May 2020, the company exchanged foreign currency for local currency related to BID 2202 contract, in the amount of R$ 2,810,907
(US$ 494,617 thousand) using the exchange rate of R$ 5.683 to compose the debt balance. The interest rate is CDI + 0.86% p.a.,
with semi-annual payment of principal and interest, beginning on September 3, 2020.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt">On
December 2020, BID INVEST was raised, in the amount of R$ 950,000, as follows:</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 38%; padding-top: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 16%; text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">Value</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 23%; text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">Maturity</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 23%; text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">Remuneration</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Tranche
    &#8211; Medium Term</font></td>
    <td style="text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">R$
    442,000</font></td>
    <td style="text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">08/2029</font></td>
    <td style="text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">CDI+
    1.90 p.a.</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Tranche
    - Long Term</font></td>
    <td style="text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">R$
    508,000</font></td>
    <td style="text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">08/2034</font></td>
    <td style="text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">CDI+
    2.70 p.a.</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="vertical-align: top">
    <td style="width: 45.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="width: 18pt"><font style="font: 10pt Times New Roman, Times, Serif">&#149;</font></td>
    <td><font style="font: 10pt Times New Roman, Times, Serif">The covenants agreed for the BID INVEST are:</font></td></tr>
</table>
<p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0 0pt 42.55pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0 0pt 42.55pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">-
Net debt/adjusted EBITDA lower than or equal to 3.50;</font></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0 0pt 42.55pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0 0pt 42.55pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">-
Adjusted EBITDA/paid financial expenses equal to or higher than 2.35;</font></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0pt 0 0pt 42.55pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company should maintain for two (2) consecutive quarters or not, for any four (4) consecutive quarters.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="vertical-align: top">
    <td style="width: 18pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="width: 36pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>(iii)</b></font></td>
    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Eurobonds</b></font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">As
of September 30, 2020, the early full amortization of the loan, in the amount of R$ 1,910,124 (US$ 357,763 thousand), referring
to principal plus charges, initially maturing in December 2020, was carried out.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Leases</b></font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company has work service agreements which includes specific assets under lease terms. During the construction period, works are
capitalized to intangible assets in progress and the lease amount is recorded at the same proportion.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">After
startup, the lease payment period starts (240 monthly installments), whose amount is periodically restated by contracted price
index.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
amounts payable for the right of use of assets are also recorded in this line (Note 15 (j)).</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Financial
commitments - Covenants</b></font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
table below shows the more restrictive covenants ratios as of December 31, 2020.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 62%; text-align: center; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 38%; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Restrictive
    Ratios</b></font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Adjusted
    EBITDA / Adjusted Financial Expenses</font></td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Equal
    to or higher than 2.80</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Adjusted
    Net Debt / Adjusted EBITDA</font></td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Equal
    to or lower than 3.80</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Adjusted
    Total Debt / Adjusted EBITDA</font></td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Lower
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<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Other
    Onerous Debt<sup>(1) </sup>/ Adjusted EBITDA</font></td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Equal
    to or lower than 1.30</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Adjusted
    Current Ratio</font></td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Higher
    than 1.00</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">EBITDA
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    <td style="padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Equal
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<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Net
    Debt / Adjusted EBITDA</font></td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Equal
    to or lower than 3.50</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td colspan="2" style="padding-bottom: 1pt; text-align: justify; padding-top: 6pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(1)&#160;&#160;&#160;&#8220;Other
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    installment payment of debts with the electricity supplier.</font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">As
of December 31, 2020 and 2019, the Company met the financial debt covenants as set forth by its borrowing and financing agreements.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(d)
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr>
    <td style="border-bottom: black 1pt solid; width: 74%; vertical-align: bottom; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif"><b>Agent</b></font></td>
    <td style="width: 1%; vertical-align: top; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 1pt solid; width: 25%; vertical-align: bottom; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif"><b>December
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<tr>
    <td style="vertical-align: bottom; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(in
    millions of reais (*))</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Brazilian
    Federal Savings Bank</font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,485</font></td></tr>
<tr style="background-color: white">
    <td style="vertical-align: bottom; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Brazilian
    Development Bank &#8211; BNDES</font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">708</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Japan
    International Cooperation Agency &#8211; JICA</font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">85</font></td></tr>
<tr style="background-color: white">
    <td style="vertical-align: bottom; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Inter-American
    Development Bank &#8211; BID</font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,506</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">International
    Bank for Reconstruction and Development - IBRD</font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,296</font></td></tr>
<tr style="background-color: white">
    <td style="vertical-align: bottom; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Other</font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">51</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif"><b>TOTAL</b></font></td>
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">(*)
Brazilian Central Bank&#8217;s exchange sell rate as of December 30, 2020 (US$&#160;1.00 = R$ 5.1967; &#165;&#160;1.00 = R$ 0.05043).</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Financing
resources contracted have specific purposes, which have been released for the execution of their respective investments, according
to the progress of the works.</font></p><span></span>
</td>
</tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731819329576">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>18 Taxes recoverable/payable<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TaxesRecoverablePayableAbstract', window );"><strong>Taxes Recoverablepayable</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTaxReceivablesAndPayablesExplanatory', window );">Taxes recoverable/payable</a></td>
<td class="text"><table cellspacing="0" cellpadding="0" style="font: 10pt/110% Georgia, serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
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    <td style="width: 35.45pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>18</b></font></td>
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</table>
<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"><font style="font: 10pt Times New Roman, Times, Serif"><b>(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Current assets</b></font></p>

<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="font-family: Arial, Helvetica, Sans-Serif; width: 56%; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 21%; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 23%; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td style="font: 10pt/110% Frutiger Light; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt/110% Times New Roman, Times, Serif"><b>Recoverable
    taxes</b></font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Frutiger Light; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt/110% Times New Roman, Times, Serif">Income
    tax and social contribution</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">136,436</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Withholding
    income tax (IRRF) on financial investments</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">4,391</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,359</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Other
    federal taxes</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">18,281</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">3,471</font></td></tr>
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    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">22,672</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">141,266</font></td></tr>
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<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"><font style="font: 10pt Times New Roman, Times, Serif"><b>(b)&#160;&#160;&#160;&#160;&#160;&#160;
Current liabilities</b></font></p>

<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="font-family: Arial, Helvetica, Sans-Serif; width: 44%; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 28%; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 28%; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td></tr>
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    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif"><b>Taxes
    and contributions payable</b></font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Income
    tax and social contribution</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">69,041</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Cofins
    and Pasep</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">92,601</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">94,027</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">INSS
    (social security contribution)</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">37,599</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">39,404</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">IRRF
    (withholding income tax)</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">21,287</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">69,932</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Other</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">45,291</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">46,955</font></td></tr>
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    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">266,819</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">250,318</font></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of tax receivables and payables.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731818952616">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>19 Deferred taxes and contributions<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDeferredTaxesExplanatory', window );">Deferred taxes and contributions</a></td>
<td class="text"><table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 35.45pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>19</b></font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Deferred taxes
    and contributions</b></font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 36pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>(a)</b></font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Statement of
    financial position details</b></font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 54%; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 23%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 23%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Deferred
    income tax assets </b></font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Provisions</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt; text-indent: -2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">436,445</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt; text-indent: -2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">366,673</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">Pension
    obligations - G1</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">154,498</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">157,998</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Donations
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    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">50,142</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">51,818</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Credit
    losses</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">155,719</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">145,622</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Other</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">134,932</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">183,147</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Total
    deferred tax assets</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">931,736</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">905,258</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Deferred
    income tax liabilities</b></font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Temporary
    difference on concession of intangible asset</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(388,675)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(408,732)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Capitalization
    of borrowing costs</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(390,211)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(409,236)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Profit
    on supply to government entities</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(356,513)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(372,289)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Actuarial
    gain/loss &#8211; G1 Plan </font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(48,979)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(54,222)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Construction
    margin</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(48,843)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(83,399)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Borrowing
    costs</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(19,231)</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(11,376)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Total
    deferred tax liabilities</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(1,252,452)</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(1,339,254)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Deferred
    tax assets (liabilities), net</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(320,716)</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(433,996)</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Realization</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 44%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 28%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 28%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Deferred
    income tax assets </b></font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">to
    be realized within 12 months</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt; text-indent: -2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">263,580</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt; text-indent: -2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">189,740</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">to
    be realized after one year</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">668,156</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">715,518</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Total
    deferred tax asset</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">931,736</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">905,258</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Deferred
    income tax liabilities</b></font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">to
    be realized within 12 months</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt; text-indent: -2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">(31,388)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt; text-indent: -2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">(35,954)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">to
    be realized after one year</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(1,221,064)</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(1,303,300)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Total
    deferred tax liabilities</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(1,252,452)</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(1,339,254)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Deferred
    tax liability</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(320,716)</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(433,996)</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Changes</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; width: 46%; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif"><b>Deferred
    income tax assets</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 18%; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, <br />2019</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 18%; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Net
    change</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 18%; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, <br />2020</b></font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Provisions</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">366,673</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">69,772</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt; text-indent: -2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">436,445</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Pension
    obligations - G1</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">157,998</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(3,500)
    </font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">154,498</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Donations
    of underlying asset on concession agreements</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">51,818</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(1,676)
    </font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">50,142</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Credit
    losses</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">145,622</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">10,097</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">155,719</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Other</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">183,147</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(48,215)</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">134,932</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">905,258</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">26,478</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">931,736</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif"><b>Deferred
    income tax liabilities</b></font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Temporary
    difference on concession of intangible asset</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(408,732)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">20,057</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(388,675)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Capitalization
    of borrowing costs</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(409,236)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">19,025</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(390,211)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Profit
    on supply to governmental entities</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(372,289)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">15,776</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(356,513)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Actuarial
    (gain)/loss &#8211; G1</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(54,222)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">5,243</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(48,979)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Construction
    margin</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(83,399)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">34,556</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(48,843)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Borrowing
    costs</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(11,376)</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(7,855)</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(19,231)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,339,254)</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">86,802</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,252,452)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Deferred
    tax liabilities, net</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(433,996)</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">113,280</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(320,716)</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; width: 46%; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif"><b>Deferred
    income tax assets</b></font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 18%; padding-left: 5.4pt; padding-right: 5.4pt"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
                                         31, </b></font></p>
        <p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"></font></p>
        <p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>2018</b></font>&#160;</p></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 18%; padding-left: 5.4pt; padding-right: 5.4pt"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>Net
                                         </b></font></p>
        <p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"></font></p>
        <p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>change</b></font></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 18%; padding-left: 5.4pt; padding-right: 5.4pt"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
                                         31,</b></font></p>
        <p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"></font></p>
        <p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>2019</b></font>&#160;</p></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Provisions</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">337,833</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">28,840</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt; text-indent: -2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">366,673</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Pension
    obligations - G1</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">157,044</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">954</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">157,998</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Donations
    of underlying asset on concession agreements</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">54,131</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(2,313)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">51,818</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Credit
    losses</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">197,920</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(52,298)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">145,622</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Other</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">186,887</font></td>
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">933,815</font></td>
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    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">905,258</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif"><b>Deferred
    income tax liabilities</b></font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Temporary
    difference on concession of intangible asset</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(433,842)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">25,110</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(408,732)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Capitalization
    of borrowing costs</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(420,978)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">11,742</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(409,236)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Profit
    on supply to governmental entities</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(206,978)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(165,311)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(372,289)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Actuarial
    (gain)/loss &#8211; G1</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(36,430)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(17,792)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(54,222)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Construction
    margin</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(86,164)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">2,765</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(83,399)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Borrowing
    costs</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(10,665)</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(711)</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(11,376)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(1,195,057)</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(144,197)</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(1,339,254)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Deferred
    tax assets (liabilities), net</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(261,242)</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(172,754)</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(433,996)</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; width: 46%; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif"><b>Deferred
    income tax assets</b></font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 18%; padding-left: 5pt; padding-right: 5pt"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
31, </b>&#160;</font></p>
        <p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>2017</b>&#160;</font></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 18%; padding-left: 5pt; padding-right: 5pt"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>Net
                                         </b></font></p>
        <p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">&#160;<font style="font: 10pt Times New Roman, Times, Serif"><b>change</b></font></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 18%; padding-left: 5pt; padding-right: 5pt"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
                                         31,</b></font></p>
        <p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>2018</b></font>&#160;</p></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Provisions</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">482,863</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(145,030)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt; text-indent: -2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">337,833</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Pension
    obligations - G1</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">165,503</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(8,459)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">157,044</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Donations
    of underlying asset on concession agreements</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">55,112</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(981)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">54,131</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Credit
    losses</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">199,063</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(1,143)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">197,920</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Other</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">151,562</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">35,325</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">186,887</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">1,054,103</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(120,288)</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">933,815</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif"><b>Deferred
    income tax liabilities</b></font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Temporary
    difference on concession of intangible asset</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(460,177)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">26,335</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(433,842)</font></td></tr>
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    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Capitalization
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    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(415,379)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(5,599)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(420,978)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Profit
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    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(76,705)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(130,273)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(206,978)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
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    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(36,538)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">108</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(36,430)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Borrowing
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
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</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; width: 53%; padding-left: 5.4pt; padding-right: 5.4pt"><b>&#160;</b></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><b>&#160;</b></td>
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">Opening balance </font></td>
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    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">(36,754)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
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    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">&#160;- corresponding entry to the income statement </font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">108,037</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">(154,962)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">(224,596)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">&#160;- corresponding entry to valuation adjustments to equity (Note 21 (b))</font></td>
    <td style="border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right">5,243</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right">(17,792)</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right">108</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">Total net change</font></td>
    <td style="border-bottom: black 2pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right">113,280</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="border-bottom: black 2pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right">(172,754)</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="border-bottom: black 2pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right">(224,488)</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">Closing balance </font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">(320,716)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">(433,996)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">(261,242)</font></td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(d)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Reconciliation
of the effective tax rate</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt 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>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; width: 48%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 18%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
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    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 17%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
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    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 17%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Profit
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    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,326,002</font></td>
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
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    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">34%</font></td>
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt/110% Times New Roman, Times, Serif">Other
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt/110% Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt/110% Times New Roman, Times, Serif">Income
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    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">(352,684)</font></td>
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt/110% Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt/110% Times New Roman, Times, Serif">Current
    income tax and social contribution</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(460,721)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(1,155,463)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(852,655)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt/110% Times New Roman, Times, Serif">Deferred
    income tax and social contribution</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">108,037</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(154,962)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(224,596)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt/110% Times New Roman, Times, Serif">Effective
    rate</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">27%</font></td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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    <td style="font: 10pt Times New Roman, Times, Serif"><font style="font: 10pt Times New Roman, Times, Serif">Permanent difference related to the provision
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731825708824">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>20 Provisions<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(a)
Lawsuits and proceedings that resulted in provisions</b></font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(I)
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company is party to a number of legal claims and administrative proceedings arising from the normal course of business, including
civil, tax, labor and environmental matters. Management recognizes provisions in the financial statements consistently with the
recognition and measurement criteria established in Note 3.14. The ultimate timing and amounts of the payments depends on the
outcome of the court cases.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

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    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">160,705</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(10,553)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">150,152</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">253,665</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(9,973)</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">243,692</font></td></tr>
<tr style="background-color: white">
    <td style="vertical-align: bottom; white-space: nowrap; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Supplier
    claims&#160;&#160;(ii)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">410,734</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(358)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">410,376</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">153,654</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(298)</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">153,356</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; white-space: nowrap; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Other
    civil claims (iii)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">86,083</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(2,505)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">83,578</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">93,910</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(16,496)</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">77,414</font></td></tr>
<tr style="background-color: white">
    <td style="vertical-align: bottom; white-space: nowrap; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Tax
    claims (iv)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">59,678</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(2,410)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">57,268</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">59,143</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(3,518)</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">55,625</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; white-space: nowrap; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Labor
    claims (v)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">316,880</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(15,503)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">301,377</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">325,129</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(12,329)</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">312,800</font></td></tr>
<tr style="background-color: white">
    <td style="vertical-align: bottom; white-space: nowrap; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Environmental
    claims (vi)</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">249,582</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; white-space: nowrap; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(31)</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; white-space: nowrap; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">249,551</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; vertical-align: bottom; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">192,950</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; vertical-align: bottom; white-space: nowrap; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(29)</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; vertical-align: bottom; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">192,921</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; white-space: nowrap; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total</font></td>
    <td style="border-bottom: black 1.5pt double; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">1,283,662</font></td>
    <td style="border-bottom: black 1.5pt double; padding-right: 3pt; white-space: nowrap; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(31,360)</font></td>
    <td style="border-bottom: black 1.5pt double; padding-right: 3pt; white-space: nowrap; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">1,252,302</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 1.5pt double; padding-right: 3pt; vertical-align: bottom; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">1,078,451</font></td>
    <td style="border-bottom: black 1.5pt double; padding-right: 3pt; vertical-align: bottom; white-space: nowrap; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(42,643)</font></td>
    <td style="border-bottom: black 1.5pt double; padding-right: 3pt; vertical-align: bottom; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">1,035,808</font></td></tr>
<tr style="background-color: white">
    <td style="vertical-align: bottom; white-space: nowrap; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; white-space: nowrap; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Current</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">760,209</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">760,209</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">550,247</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">550,247</font></td></tr>
<tr style="background-color: white">
    <td style="vertical-align: bottom; white-space: nowrap; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Noncurrent</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">523,453</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(31,360)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">492,093</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">528,204</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(42,643)</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">485,561</font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(II)
Changes</b></font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 34%; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3pt; width: 11%; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3pt; width: 11%; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Additional
    provisions</b></font></td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3pt; width: 11%; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Interest
    and inflation adjustment</b></font></td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3pt; width: 11%; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Use
    of the accrual</b></font></td>
    <td style="border-bottom: Black 1pt solid; width: 11%; padding-left: 3pt; padding-right: 3pt"><p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>Amounts
                                         not used</b></font></p>
        <p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>(reversal)</b></font>&#160;</p></td>
    <td style="border-bottom: Black 1pt solid; width: 11%; padding-left: 3pt; padding-right: 3pt"><p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
31,</b></font>&#160;</p>
        <p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>2020</b>&#160;</font></p></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Customer
    claims (i)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">253,665</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">16,465</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">19,638</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(78,640)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(50,423)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">160,705</font></td></tr>
<tr style="background-color: white">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Supplier
    claims&#160;&#160;(ii)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">153,654</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">149,566</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">201,259</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(68,801)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(24,944)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">410,734</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Other
    civil claims (iii)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">93,910</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">15,944</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">11,109</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(23,009)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(11,871)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">86,083</font></td></tr>
<tr style="background-color: white">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Tax
    claims (iv)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">59,143</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">4,333</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">2,737</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,875)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(4,660)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">59,678</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Labor
    claims (v)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">325,129</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">61,782</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">35,541</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(61,039)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(44,533)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">316,880</font></td></tr>
<tr style="background-color: white">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Environmental
    claims (vi)</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">192,950</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">35,392</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">27,718</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(6,478)</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">249,582</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Subtotal</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,078,451</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">283,482</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">298,002</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(233,364)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(142,909)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,283,662</font></td></tr>
<tr style="background-color: white">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Escrow
    deposits</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(42,643)</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(12,907)</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,225)</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">18,675</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">7,740</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(31,360)</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total</font></td>
    <td style="border-bottom: black 1.5pt double; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">1,035,808</font></td>
    <td style="border-bottom: black 1.5pt double; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">270,575</font></td>
    <td style="border-bottom: black 1.5pt double; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">295,777</font></td>
    <td style="border-bottom: black 1.5pt double; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(214,689)</font></td>
    <td style="border-bottom: black 1.5pt double; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(135,169)</font></td>
    <td style="border-bottom: black 1.5pt double; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">1,252,302</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 34%; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3pt; width: 11%; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2018</b></font></td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3pt; width: 11%; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Additional
    provisions</b></font></td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3pt; width: 11%; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Interest
    and inflation adjustment</b></font></td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3pt; width: 11%; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Use
    of the accrual</b></font></td>
    <td style="border-bottom: Black 1pt solid; width: 11%; padding-left: 3pt; padding-right: 3pt"><p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>Amounts
                                         not used</b></font></p>
        <p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"></font></p>
        <p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>(reversal)</b></font>&#160;</p></td>
    <td style="border-bottom: Black 1pt solid; width: 11%; padding-left: 3pt; padding-right: 3pt"><p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
                                         31,</b></font></p>
        <p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"></font></p>
        <p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>2019</b>&#160;</font></p></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Customer
    claims (i)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">290,649</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">57,314</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">53,929</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(99,379)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(48,848)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">253,665</font></td></tr>
<tr style="background-color: white">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Supplier
    claims&#160;&#160;(ii)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">67,985</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">54,223</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">102,686</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(42,948)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(28,292)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">153,654</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Other
    civil claims (iii)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">98,302</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">28,888</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">18,713</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(9,766)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(42,227)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">93,910</font></td></tr>
<tr style="background-color: white">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Tax
    claims (iv)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">63,335</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">11,821</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">2,918</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(4,982)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(13,949)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">59,143</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Labor
    claims (v)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">302,935</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">167,995</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">61,483</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(112,084)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(95,200)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">325,129</font></td></tr>
<tr style="background-color: white">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Environmental
    claims (vi)</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">170,419</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">42,198</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">24,358</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(312)</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(43,713)</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">192,950</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Subtotal</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">993,625</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">362,439</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">264,087</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(269,471)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(272,229)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,078,451</font></td></tr>
<tr style="background-color: white">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Escrow
    deposits</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(100,763)</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(14,051)</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(11,844)</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">19,191</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">64,824</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(42,643)</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total</font></td>
    <td style="border-bottom: black 1.5pt double; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">892,862</font></td>
    <td style="border-bottom: black 1.5pt double; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">348,388</font></td>
    <td style="border-bottom: black 1.5pt double; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">252,243</font></td>
    <td style="border-bottom: black 1.5pt double; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(250,280)</font></td>
    <td style="border-bottom: black 1.5pt double; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(207,405)</font></td>
    <td style="border-bottom: black 1.5pt double; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">1,035,808</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 34%; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3pt; width: 11%; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2017</b></font></td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3pt; width: 11%; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Additional
    provisions</b></font></td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3pt; width: 11%; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Interest
    and inflation adjustment</b></font></td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3pt; width: 11%; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Use
    of the accrual</b></font></td>
    <td style="border-bottom: Black 1pt solid; width: 11%; padding-left: 3pt; padding-right: 3pt"><p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>Amounts
not used</b></font>&#160;</p>
        <p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>(reversal)</b>&#160;</font></p></td>
    <td style="border-bottom: Black 1pt solid; width: 11%; padding-left: 3pt; padding-right: 3pt"><p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
31,</b></font></p>
        <p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>2018</b></font>&#160;</p></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Customer
    claims (i)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">438,619</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">29,732</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">40,749</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(141,421)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(77,030)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">290,649</font></td></tr>
<tr style="background-color: white">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Supplier
    claims&#160;&#160;(ii)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">332,037</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">36,100</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">21,161</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(308,253)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(13,060)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">67,985</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Other
    civil claims (iii)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">114,544</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">22,578</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">12,939</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(16,146)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(35,613)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">98,302</font></td></tr>
<tr style="background-color: white">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Tax
    claims (iv)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">77,100</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">10,763</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">4,157</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,490)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(26,195)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">63,335</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Labor
    claims (v)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">299,842</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">83,499</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">32,290</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(44,900)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(67,796)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">302,935</font></td></tr>
<tr style="background-color: white">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Environmental
    claims (vi)</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">160,446</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">33,392</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">18,294</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(115)</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(41,598)</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">170,419</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Subtotal</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,422,588</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">216,064</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">129,590</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(513,325)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(261,292)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">993,625</font></td></tr>
<tr style="background-color: white">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Escrow
    deposits</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(344,384)</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(53,205)</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(5,533)</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">269,248</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">33,111</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(100,763)</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total</font></td>
    <td style="border-bottom: black 1.5pt double; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">1,078,204</font></td>
    <td style="border-bottom: black 1.5pt double; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">162,859</font></td>
    <td style="border-bottom: black 1.5pt double; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">124,057</font></td>
    <td style="border-bottom: black 1.5pt double; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(244,077)</font></td>
    <td style="border-bottom: black 1.5pt double; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(228,181)</font></td>
    <td style="border-bottom: black 1.5pt double; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">892,862</font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Lawsuits
deemed as contingent liabilities</b></font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt 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, net of escrow deposits, are represented as follows:</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 54%; white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.75pt solid; padding-right: 3pt; width: 23%; white-space: nowrap; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td>
    <td style="border-bottom: black 0.75pt solid; padding-right: 3pt; width: 23%; white-space: nowrap; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; white-space: nowrap; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Customer
    claims (i)</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">110,508</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">86,061</font></td></tr>
<tr style="background-color: white">
    <td style="vertical-align: bottom; white-space: nowrap; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Supplier
    claims&#160;&#160;(ii)</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">1,350,308</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">1,986,736</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; white-space: nowrap; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Other
    civil claims (iii)</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">758,800</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">679,623</font></td></tr>
<tr style="background-color: white">
    <td style="vertical-align: bottom; white-space: nowrap; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Tax
    claims (iv)</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">1,253,636</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">1,184,811</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; white-space: nowrap; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Labor
    claims (v)</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">1,005,648</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">631,364</font></td></tr>
<tr style="background-color: white">
    <td style="vertical-align: bottom; white-space: nowrap; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Environmental
    claims (vi)</font></td>
    <td style="border-bottom: black 0.75pt solid; padding-right: 3pt; vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">5,981,837</font></td>
    <td style="border-bottom: black 0.75pt solid; padding-right: 3pt; white-space: nowrap; text-align: right; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">4,864,894</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; white-space: nowrap; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total</font></td>
    <td style="border-bottom: black 2.25pt double; padding-right: 3pt; vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">10,460,737</font></td>
    <td style="border-bottom: black 2.25pt double; padding-right: 3pt; white-space: nowrap; text-align: right; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">9,433,489</font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Explanation
on the nature of main classes of lawsuits</b></font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Arial, Helvetica, Sans-Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="vertical-align: top">
    <td style="width: 28.35pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="width: 36pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>(i)</b></font></td>
    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Customer claims
    </b></font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Approximately
690 lawsuits (680 as of December 31, 2019) were filed by commercial customers, who claim that their tariffs should correspond
to other consumer categories, and 310 lawsuits (320 as of December 31, 2019) 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 30 lawsuits (30 as
of December 31, 2019) in which customers plead the reduction in tariff under the category as &#8220;Social Welfare Entity&#8221;.
The R$&#160;93,540 decrease in the lawsuits deemed as contingent liabilities was mainly due to the revisions of expectations arising
from court decisions in the period.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="vertical-align: top">
    <td style="width: 28.35pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="width: 36pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>(ii)</b></font></td>
    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Supplier claims</b></font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">These
lawsuits include lawsuits filed by some suppliers alleging underpayment of monetary restatements and the economic and financial
imbalance of the agreements, and are in progress at different courts. The R$ 257,020 increase in accrued lawsuits was mainly due
to revisions of expectations arising from court decisions in the period. The R$ 636,428 decrease in lawsuits deemed as contingent
liabilities is mainly due to updates and revisions of expectations arising on lawsuits in progress.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="vertical-align: top">
    <td style="width: 28.35pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="width: 36pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>(iii)</b></font></td>
    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Other civil claims</b></font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt 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, such
as vehicle accidents, claims, challenges on the methodology to collect tariffs, among others, filed at different court levels.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="vertical-align: top">
    <td style="width: 28.35pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="width: 36pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>(iv)</b></font></td>
    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Tax claims</b></font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Tax
claims refer mainly to issues related to tax collections and fines in general challenged due to disagreements regarding notification
or differences in the interpretation of legislation by the Company's Management, that were accrued and others that were deemed
as contingent liabilities. The R$ 68,825 increase in lawsuits deemed as contingent liabilities was mainly due to updates and revisions
of expectations arising on lawsuits in progress.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
municipality of S&#227;o Paulo, through law, revoked the services tax exemption which until then the company withheld and thereafter
issued tax deficiency notices related to the sewage service and ancillary activities, in the updated amount of R$ 731,809 (R$
664,669 as of December 31, 2019), which currently are subject-matter of three Tax Foreclosures. SABESP filed a writ of mandamus
against this revocation, which was rejected. Writs of prevention and actions for annulment were also filed, aiming the suspension
of enforceability of credits and the annulment of tax deficiency notices, as it understands that notwithstanding the exemption
revocation, the sewage activities and ancillary activities are not included in the list of activities subject to taxation by municipality.
The appellate decision was favorable to the Company. The Municipality&#8217;s special and extraordinary appeal is still pending.
The Company deemed the proceeding as contingent liability.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="vertical-align: top">
    <td style="width: 28.35pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="width: 36pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>(v)</b></font></td>
    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Labor claims</b></font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company is a party to a number of 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, which are at various
court levels. The R$ 374,284 increase in lawsuits deemed as contingent liabilities was mainly due to updates and revisions of
expectations arising on lawsuits in progress.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

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<tr style="vertical-align: top">
    <td style="width: 28.35pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="width: 36pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>(vi)</b></font></td>
    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Environmental
    claims</b></font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">These
refer to several administrative proceedings and lawsuits filed by government entities, including Companhia Ambiental do Estado
de S&#227;o Paulo &#8211; CESTESB 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 R$ 56,630 increase in accrued lawsuits are mainly due to revisions of expectations arising
from court decisions in the period. The 1,116,943 increases in lawsuits deemed as contingent liabilities, are mainly due to updates
and revision of estimates on lawsuits in progress in the period.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Among
the main lawsuits the Company is involved, there are public civil actions the subject-matters of which are: a) sentence SABESP
to restrain itself from discharging or releasing sewage without due treatment; b) invest in the water and sewage treatment system
of the municipality, under the penalty of paying a fine; c) payment of indemnity due to environmental damages, amongst others.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(d)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Other
concession-related legal proceedings </b></font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company is a party to concessions-related legal proceedings, where it challenges compensatory issues for the resumption of sanitation
services by some municipalities or by the right to continue operating said services.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
amount recorded as indemnities receivable in noncurrent assets, referring to municipalities of Cajobi, Macatuba, &#193;lvares
Florence, Emba&#250;ba, Ara&#231;oiaba da Serra and Itapira was R$ 27,539 as December 31, 2020 (R$ 114,335 as of December 31,
2019), with allowance for doubtful accounts in the full amount recorded. None of the above-mentioned municipalities are operated
by the Company. When a municipality is awarded a final an unappealable favorable sentence, allowing it to repossess sanitation
service assets and operations, the Brazilian legislation provides for the indemnity of the Company&#8217;s investments.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(e)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Environmental
lawsuits with settlements</b></font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">In
2020, the Company executed a consent decree in the amount of R$ 272,055. Of this amount, R$&#160;270,505 corresponds to the performance
of works and R$ 1,550 to environmental compensations, the latter being recorded as &#8220;other liabilities&#8221;.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(f)
Guarantee insurance for escrow deposit</b></font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">On
May 25, 2020, the Company renewed the insurance for policy issuance, thus contracting guarantee insurance for escrow deposit,
in the amount of R$ 500.0oo, for one year. Such insurance will be used to settle legal claims instead of having 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="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">In
2020, the Company used R$ 121,469 of the guarantee insurance (R$ 126,385 in 2019), of which R$ 81,635 from the current contract
with an outstanding amount of R$ 418,365 from the current contract.</font></p><span></span>
</td>
</tr>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731818866184">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>21 Employees benefits<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
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<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfEmployeeBenefitsExplanatory', window );">Employees benefits</a></td>
<td class="text"><table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><font style="font: 10pt Times New Roman, Times, Serif"><b>21</b></font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Employees benefits
    </b></font></td></tr>
</table>
<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Health
plan &#8211; Medical Assistance</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Since
August 1, 2019, the new health plans managed by Funda&#231;&#227;o CESP (VIVEST), which replaced the previous health plans managed
by SABESPREV, have been in effect.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Benefits
are now paid after the event, free of choice, sponsored by contributions of SABESP and the employees is as follows: Company: 7.79%
(December 31, 2019 &#8211; 9.3%) on average, of gross payroll, totaling R$ 212,681 in 2019 (R$ 237,898 in 2019).</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Pension
plan liabilities</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company has Post-Employment Benefit Plans in the following modalities: Defined Benefit (BD) &#8211; G1 (i) and G0 (ii); Defined
Contribution (CD) &#8211; Sabesprev Mais (iii) and VIVEST (iv). The reconciliation of costs and expenses with such plans is shown
in item (v).</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b><u>Statements
of defined benefit plans</u></b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Summary
of pension obligations &#8211; Liabilities</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td colspan="3" style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
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    <td colspan="3" style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 40%; white-space: nowrap; padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>G1
    Plan</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>G0
    Plan</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Total</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>G1
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    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>G0
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    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Total</b></font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(3,112,980)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,549,541)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(5,662,521)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(3,067,094)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(3,046,255)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(6,113,349)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">Fair
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    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">2,793,927</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">2,793,927</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">2,752,417</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">2,752,417</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">Total
    pension plan liabilities (deficit)</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(319,053)</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,549,541)</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,868,594)</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(314,677)</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(3,046,255)</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(3,360,932)</font></td></tr>
</table>
<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Changes
in Liabilities</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td colspan="3" style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: center; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td>
    <td colspan="3" style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: center; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 40%; white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 10%; white-space: nowrap; text-align: center; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>G1
    Plan</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 10%; white-space: nowrap; text-align: center; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>G0
    Plan</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 10%; text-align: center; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Total</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 10%; white-space: nowrap; text-align: center; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>G1
    Plan</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 10%; white-space: nowrap; text-align: center; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>G0
    Plan</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 10%; text-align: center; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Total</b></font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Plan&#8217;s
    liabilities</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Defined
    benefit obligation, beginning of the year</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(3,067,094)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(3,046,255)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(6,113,349)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(2,532,338)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(2,606,107)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(5,138,445)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Current
    service cost</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(40,404)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(40,404)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(47,001)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(227,367)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(274,368)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Interest
    costs</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(208,485)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(206,262)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(414,747)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(224,429)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(224,429)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Actuarial
    (gains)/losses recorded as other comprehensive income</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">64,637</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">521,331</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">585,968</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(392,876)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(397,597)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(790,473)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Benefits
    paid</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">138,366</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">181,645</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">320,011</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">129,550</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">184,816</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">314,366</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Defined
    benefit obligation, end of the year</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(3,112,980)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(2,549,541)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(5,662,521)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(3,067,094)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(3,046,255)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(6,113,349)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Plan&#8217;s
    assets</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Fair
    value of the plan&#8217;s assets, beginning of the year</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">2,752,417</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">2,752,417</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">2,168,436</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">2,168,436</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Expected
    return of the plan&#8217;s assets</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">187,317</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">187,317</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">192,965</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">192,965</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Company&#8217;s
    contributions</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">36,010</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">36,010</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">36,968</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">36,968</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Participant&#8217;s
    contributions</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">36,608</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">36,608</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">38,391</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">38,391</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Benefits
    paid</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(138,366)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(138,366)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(129,549)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(129,549)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Actuarial
    gains/(losses) recorded as other comprehensive income</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">(80,059)</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">(80,059)</font></td>
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    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">445,206</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Fair
    value of the plan&#8217;s assets, end of the year</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">2,793,927</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">2,793,927</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">2,752,417</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">2,752,417</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total
    pension plan liabilities (deficit)</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">(319,053)</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,549,541)</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,868,594)</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">(314,677)</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">(3,046,255)</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">(3,360,932)</font></td></tr>
</table>
<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></font></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Changes
in equity - Other comprehensive income</b></font></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Pursuant
to IAS19, the Company recognizes gains/(losses), from changes in actuarial assumptions under equity, such as equity valuation
adjustments, as shown below:</font></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td colspan="3" style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td>
    <td colspan="3" style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td>
    <td colspan="3" style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2018</b></font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 37%; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 7%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>G1
    Plan</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 7%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>G0
    Plan</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 7%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Total</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 7%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>G1
    Plan</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 7%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>G0
    Plan</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 7%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Total</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 7%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>G1
    Plan</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 7%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>G0
    Plan</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 7%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Total</b></font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Actuarial
    gains/(losses) on obligations</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">64,637</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">521,331</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">585,968</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(392,876)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(397,597)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(790,473)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(114,188)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(10,783)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(124,971)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Actuarial
    gains/(losses) recorded as other comprehensive income</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">(80,059)</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">(80,059)</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">445,206</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">445,206</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">113,869</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">113,869</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total
    gains/(losses)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(15,422)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">521,331</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">505,909</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">52,330</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(397,597)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(345,267)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(319)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(10,783)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(11,102)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Deferred
    income tax and social contribution </font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">5,243</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">5,243</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">(17,792)</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">(17,792)</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">108</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">108</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Equity
    valuation adjustments</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">(10,179)</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">521,331</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">511,152</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">34,538</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">(397,597)</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">(363,059)</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">(211)</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">(10,783)</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">(10,994)</font></td></tr>
</table>
<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></font></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>The
amounts recognized in the year are as follows:</b></font></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: center; padding-top: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td colspan="3" style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-top: 1pt; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td>
    <td colspan="3" style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-top: 1pt; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td>
    <td colspan="3" style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-top: 1pt; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2018</b></font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 37%; white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 7%; text-align: center; padding-top: 1pt; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>G1
    Plan</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 7%; text-align: center; padding-top: 1pt; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>G0
    Plan</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 7%; text-align: center; padding-top: 1pt; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Total</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 7%; text-align: center; padding-top: 1pt; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>G1
    Plan</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 7%; text-align: center; padding-top: 1pt; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>G0
    Plan</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 7%; text-align: center; padding-top: 1pt; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Total</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 7%; text-align: center; padding-top: 1pt; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>G1
    Plan</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 7%; text-align: center; padding-top: 1pt; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>G0
    Plan</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 7%; text-align: center; padding-top: 1pt; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Total</b></font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-top: 1pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Cost
    of service, net</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-top: 1pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">4,608</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-top: 1pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-top: 1pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">4,608</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-top: 1pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">8,609</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-top: 1pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">227,367</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-top: 1pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">235,976</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-top: 1pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(22,431)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-top: 1pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">232,248</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-top: 1pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">209,817</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-top: 1pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Interest
    cost rates</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-top: 1pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">208,485</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-top: 1pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">206,262</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-top: 1pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">414,747</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-top: 1pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">224,429</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-top: 1pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-top: 1pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">224,429</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-top: 1pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">213,201</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-top: 1pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-top: 1pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">213,201</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-top: 1pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Expected
    return on the plan&#8217;s assets</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-top: 1pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(187,317)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-top: 1pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-top: 1pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(187,317)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-top: 1pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(192,965)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-top: 1pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-top: 1pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(192,965)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-top: 1pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(179,449)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-top: 1pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-top: 1pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(179,449)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-top: 1pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Amount
    received from State of S&#227;o Paulo (undisputed)</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 1pt; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 1pt; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(95,452)</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 1pt; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(95,452)</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-top: 1pt; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-top: 1pt; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(97,300)</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 1pt; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(97,300)</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 1pt; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 1pt; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(96,282)</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 1pt; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(96,282)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-top: 1pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total
    expenses</font></td>
    <td style="border-bottom: black 2.25pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 1pt; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">25,776</font></td>
    <td style="border-bottom: black 2.25pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 1pt; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">110,810</font></td>
    <td style="border-bottom: black 2.25pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 1pt; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">136,586</font></td>
    <td style="border-bottom: black 2.25pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-top: 1pt; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">40,073</font></td>
    <td style="border-bottom: black 2.25pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-top: 1pt; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">130,067</font></td>
    <td style="border-bottom: black 2.25pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 1pt; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">170,140</font></td>
    <td style="border-bottom: black 2.25pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 1pt; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">11,321</font></td>
    <td style="border-bottom: black 2.25pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 1pt; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">135,966</font></td>
    <td style="border-bottom: black 2.25pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 1pt; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">147,287</font></td></tr>
</table>
<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Obligations&#8217;
maturity:</b></font></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td colspan="2" style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 20%; text-align: center; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>G1
    Plan</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 20%; text-align: center; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>G0
    Plan</b></font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Payment
    of benefits expected in 2021</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding: 1pt 2.85pt; text-align: right"><font style="font: 10pt/110% Times New Roman, Times, Serif">177,347</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding: 1pt 2.85pt; text-align: right"><font style="font: 10pt/110% Times New Roman, Times, Serif">169,178</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Payment
    of benefits expected in 2022</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding: 1pt 2.85pt; text-align: right"><font style="font: 10pt/110% Times New Roman, Times, Serif">172,477</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding: 1pt 2.85pt; text-align: right"><font style="font: 10pt/110% Times New Roman, Times, Serif">167,263</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Payment
    of benefits expected in 2023</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding: 1pt 2.85pt; text-align: right"><font style="font: 10pt/110% Times New Roman, Times, Serif">167,906</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding: 1pt 2.85pt; text-align: right"><font style="font: 10pt/110% Times New Roman, Times, Serif">164,426</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Payment
    of benefits expected in 2024</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding: 1pt 2.85pt; text-align: right"><font style="font: 10pt/110% Times New Roman, Times, Serif">162,648</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding: 1pt 2.85pt; text-align: right"><font style="font: 10pt/110% Times New Roman, Times, Serif">160,721</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Payment
    of benefits expected in 2025 or after</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 1pt; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">2,432,602</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 1pt; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">1,887,953</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 1pt; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">3,112,980</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-top: 1pt; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">2,549,541</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Duration</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding: 1pt 2.85pt; text-align: right"><font style="font: 10pt/110% Times New Roman, Times, Serif">11.88
    years</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding: 1pt 2.85pt; text-align: right"><font style="font: 10pt/110% Times New Roman, Times, Serif">9.40
    years</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Actuarial
assumptions:</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td colspan="2" style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td>
    <td colspan="2" style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td>
    <td colspan="2" style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2018</b></font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 42%; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 10%; text-align: center; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>G1
    Plan</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 10%; text-align: center; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>G0
    Plan</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 10%; text-align: center; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>G1
    Plan</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 10%; text-align: center; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>G0
    Plan</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 10%; text-align: center; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>G1
    Plan</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 8%; text-align: center; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>G0
    Plan</b></font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Discount
    rate &#8211; actual rate (NTN-B) </font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3.44%
    p.a.</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3.07%
    p.a.</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3.37%
    p.a.</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3.36%
    p.a.</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">4.91%
    p.a.</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">4.84%
    p.a.</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Inflation
    rate</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3.25%
    p.a.</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3.25%
    p.a.</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3.5%
    p.a.</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3.5%
    p.a.</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">4.01%
    p.a.</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">4.01% p.a.</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Nominal
    rate of salary growth</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">5.32%
    p.a.</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">5.32%
    p.a</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">5.57%
    p.a.</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">5.57%
    p.a</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">6.09%
    p.a.</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">6.09%
    p.a</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Mortality
    table</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">AT-2000</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">AT-2000</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">AT-2000</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">AT-2000</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">AT-2000</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">AT-2000</font></td></tr>
</table>
<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Sensitivity
analysis</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Sensitivity
analysis of the defined benefit pension plan as of December 31, 2020 regarding the changes in the main assumptions are:</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td colspan="2" style="border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Impact
    on the present value of the defined benefit obligations</b></font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 15%; text-align: center; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Assumptions</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 15%; text-align: center; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Change
    in the assumption</b></font></td>
    <td style="border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 45%; text-align: center; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>G1</b></font></td>
    <td style="border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 25%; text-align: center; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>G0</b></font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td rowspan="2" style="border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">Discount
    rate</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Increase
    of 1.0%</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Decrease
    of R$&#160;322,111</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Decrease
    of R$&#160;214,482</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">Decrease
    of 1.0%</font></td>
    <td style="border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">Increase
    of R$&#160;388,571</font></td>
    <td style="border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">Increase
    of R$&#160;249,611</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td rowspan="2" style="border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">Life
    expectation</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Increase
    of 1 year</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Increase
    of R$&#160;83,576</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Increase
    of R$&#160;135,263</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">Decrease
    of 1 year</font></td>
    <td style="border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">Decrease
    of R$&#160;75,824</font></td>
    <td style="border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">Decrease
    of R$&#160;118,909</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td rowspan="2" style="border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">Wage
    growth rate</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Increase
    of 1.0%</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Increase
    of R$&#160;29,598</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Increase
    of R$&#160;310,103</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">Decrease
    of 1.0%</font></td>
    <td style="border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">Decrease
    of R$&#160;25,173</font></td>
    <td style="border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">Decrease
    of R$&#160;271,853</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 21.3pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>(i)</b></font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>G1 Plan</b></font></td></tr>
</table>
<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Managed
by Sabesprev, the defined benefit plan (&#8220;G1 Plan&#8221;), closed to new adhesions since July 2010, receives similar contributions
established in a plan of subsidy of actuarial study of Sabesprev, as follows:</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 3pt; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 17.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 17.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#149;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">0.99% of the portion
    of the salary of participation up to 20 salaries; and</font></td></tr>
</table>
<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 3pt; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 17.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 17.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#149;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">8.39% of the surplus,
    if any, of the portion of the salary of participation over 20 salaries.</font></td></tr>
</table>
<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
active participants as of December 31, 2020 totaled 3,512 (3,758 as of December 31, 2019), while inactive participants were 7,580
(7,399 as of December 31, 2019).</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
contributions of the Company and participants of the G1 Plan in 2020 were R$&#160;36,009 (R$&#160;36,968 in 2019) and R$&#160;36,608
(R$&#160;38,391 in 2019), respectively. Of this amount, the Company and the participants&#8217; payments corresponding to the
actuarial deficit of the G1 pension plan totaled R$&#160;26,326 and R$&#160;26,895, respectively, in 2020.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Estimated
expenses for the comig year</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 85%; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>2021</b></font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 14.2pt"><font style="font: 10pt Times New Roman, Times, Serif">Cost
    of services, net</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">2,226</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 14.2pt"><font style="font: 10pt Times New Roman, Times, Serif">Interest
    costs</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">205,707</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 14.2pt"><font style="font: 10pt Times New Roman, Times, Serif">Net
    profitability on financial assets</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(184,687)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 14.2pt"><font style="font: 10pt Times New Roman, Times, Serif">Expenditures
    to be recognized by the employer</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">23,246</font></td></tr>
</table>
<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Plan&#8217;s
assets</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
plan&#8217;s investment policies and strategies are aim at getting consistent returns and reduce the risks associated to the utilization
of financial assets available on the Capital Markets through diversification, considering factors, such as the liquidity needs
and the long-term nature of the plan liability, types and availability of financial instruments in the local and international
markets, general economic conditions and forecasts as well as requirements under the law. The plan's asset allocation management
strategies are determined with the support of reports and analysis prepared by Sabesprev and independent financial advisors:</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 36%; white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 27%; white-space: nowrap; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 5%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>%</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 27%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 5%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>%</b></font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">Total
    fixed income</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">1,811,164</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">64.8</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">1,795,554</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">65.2</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">Total
    equities</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">311,958</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">11.2</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">301,707</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">11.0</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">Total
    structured investments</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">575,943</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">20.6</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">630,933</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">22.9</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">Other</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">94,862</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">3.4</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">24,223</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">0.9</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">Fair
    value of the plan&#8217;s assets</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">2,793,927</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">100</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">2,752,417</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">100</font></td></tr>
</table>
<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Restrictions
with respect to asset portfolio investments, in the case of federal government securities:</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">i)
instruments securitized by the National Treasury will not be permitted;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">ii)
derivative instruments must be used for hedge.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Restrictions
with respect to asset portfolio investments, in the case of variable-income securities for internal management, are as follows:</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">i)
day-trade operations will not be permitted;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">ii)
sale of uncovered share is prohibited;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">iii)
swap operations without guarantee are prohibited</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">iv)
leverage will not be permitted, i.e., operations with derivatives representing leverage of asset or selling short, such operations
cannot result in losses higher than invested amounts.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">As
of December 31, 2020, Sabesprev did not have financial assets issued by the Company in its own portfolio; however, said assets
could have been part of the investment fund portfolio invested by the Foundation. The real estate held in the portfolio is not
used by the Company.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(ii)&#160;&#160;&#160;&#160;&#160;&#160;&#160;G0
Plan </b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Pursuant
to State Law 4,819/1958, employees who started providing services prior to May 1974 and retired as an employee of the Company
acquired a legal right to receive supplemental pension payments, which rights are referred as "G0 Plan ". The Company pays these
supplemental benefits on behalf of the State of S&#227;o Paulo 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 of S&#227;o Paulo.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
number of active participants of Plan - Go as of December 31, 2020 and 2019 was 10. The number of beneficiaries, retirees and
survivors as of December 31, 2020 was 1,862 (1,960 as of December 31, 2019).</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Estimated
expenses for 2021</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 80%; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 20%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>2021</b></font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Interest
    cost rate</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">158,214</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-top: 3pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Expense
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    <td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-top: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">158,214</font></td></tr>
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<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(iii)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Sabesprev
Mais Plan</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">As
of December 31, 2020, this Defined Contribution Plan administered by Sabesprev had 9,587 active and assisted participants (9,774
as of December 31, 2019).</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt 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="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(iv)&#160;&#160;&#160;&#160;&#160;&#160;&#160;VIVEST</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Since
December 31, 2019, the Sabesprev Mais Plan has not been accepting any new adhesions and, since January 1, 2020, new employees
have the option to enroll in Funda&#231;&#227;o CESP&#8217;s Defined Contribution Plan (VIVEST), as well as those who did not
enroll in the Sabesprev Mais Plan. As of December 31, 2020, it had 24 participants.</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>(v)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Reconciliation
of expenses with pension obligations</b></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; font-size-adjust: none; font-stretch: normal; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; width: 37%; padding-bottom: 1pt; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 21%; text-align: justify; padding-bottom: 1pt"><b>December 31, 2020 </b></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 21%; text-align: justify; padding-bottom: 1pt"><b>December 31, 2019 </b></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 21%; text-align: justify; padding-bottom: 1pt"><b>December 31, 2018 </b></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">G1 Plan</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">25,776</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">40,073</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">11,321</font></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">G0 Plan</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">110,810</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">130,067</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">135,966</font></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">Sabesprev Mais Plan</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">21,700</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">22,461</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">20,761</font></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">VIVEST Plan</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">58</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">-</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">-</font></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">Subtotal</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">158,344</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">192,601</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">168,048</font></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">Expenses capitalized in assets</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">(4,904)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">(6,022)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">(5,214)</font></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">Other</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">5,841</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">8,040</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">7,592</font></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">Pension plan obligations (Note 29)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">159,281</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">194,619</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">170,426</font></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Profit
sharing</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
profit sharing program was implemented in accordance with an agreement with the labor union. Payment corresponds to up to one-month
salary for each employee, depending on performance of goals reached from January to December, and should be paid in April of the
subsequent year. From January to December 2020 and 2019, R$&#160;90,980 and R$&#160;93,486, respectively, were accrued under &#8220;Salaries,
payroll charges and social contributions&#8221;, in current liabilities.</font></p><span></span>
</td>
</tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for employee benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2020-01-01<br> -Section Scope<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2020-en-r&amp;doctype=Standard&amp;dita_xref=IAS19_g2-7_TI<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731825673176">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>22 Services payable<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ServicesPayableAbstract', window );"><strong>Services Payable</strong></a></td>
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt 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 includes the amounts
payable to the Municipal Fund of Environmental Sanitation and Infrastructure based on a percentage of the revenues from S&#227;o
Paulo municipal government (Note 15 (c) (v) (6)). The balances as of December 31, 2020 and 2019 were R$ 453,750 and R$ 474,078,
respectively.</font></p><span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of other liabilities. [Refer: Other liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731823827864">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>23 Knowledge Retention Program<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_KnowledgeRetentionProgramAbstract', window );"><strong>Knowledge Retention Program</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
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    <td style="width: 0.55pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>23</b></font></td>
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Knowledge Retention Program</b></font></td></tr>
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">In
June 2018, SABESP implemented the Knowledge Retention Program (PRC), which was expected to end in December 2020, aiming to provide
personnel planning conditions and mitigate the impact of the exit of employees who possess strategic knowledge acquired throughout
their career.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">For
those enrolled in the Program, the compliance with the agreements of the Collective Bargaining Agreement effective on the date
of termination is thereby guaranteed. They will also receive a severance incentive proportional to the length of service at SABESP,
corresponding to a percentage of the balance of the Guarantee Fund for Length of Service (FGTS), for termination purposes, on
the date of termination.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">As
of December 31, 2020, the total balance was R$ 3,975 in current liabilities (as of December 31, 2019 - R$ 153,377), recorded under
&#8220;Salaries, payroll charges and social contributions&#8221;, in current liabilities, referring to absent employees who will
be dismissed in due course.</font></p><span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of the knowledge retention program.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731825632264">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>24 Equity<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
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<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm">&#160;</p>

<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"><font style="font: 10pt Times New Roman, Times, Serif"><b>(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Share capital</b></font></p>

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of December 31, 2020, and 2019, the authorized, subscribed and paid-in capital, in the amount of R$ 15,000.000, was composed of
683,509,869 registered, book-entry common shares with no par value, as follows:</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

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    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
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    <td style="width: 3%; text-align: justify; padding-left: 10pt; text-indent: -10pt"><font style="font: 10pt Times New Roman, Times, Serif">(1)</font></td>
    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">There is a lawsuit
    with a mandatory injunction filed under number 1051534-40.2019.8.26.0053 pending at the 7<sup>th</sup> Tax Court of the City
    of S&#227;o Paulo, pleading the unlawfulness of the disposal of shares owned by the Treasury Department of the S&#227;o Paulo
    State to third parties, filed by Banco Bradesco S.A., the custodian and bookkeeping agent of the Company&#8217;s shares.</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" border="0" style="font: 10pt/107% Georgia, serif; font-size-adjust: none; font-stretch: normal; width: 100%">
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    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">As of December 31,
    2020, the common shares traded in Brazil were held by 40,399 shareholders. It includes six shares held by Companhia Paulista
    de Parcerias (CPP), which is controlled by the S&#227;o Paulo State Government</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" border="0" style="font: 10pt/107% Georgia, serif; font-size-adjust: none; font-stretch: normal; width: 100%">
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    <td style="width: 3%; text-align: justify; padding-left: 10pt; text-indent: -10pt"><font style="font: 10pt Times New Roman, Times, Serif">(3)</font></td>
    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Shares traded as
    American Depositary Receipts (ADR) on the New York Stock Exchange, through The Bank New York Mellon, the depositary bank for
    the Company's ADRs.</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" border="0" style="font: 10pt/107% Georgia, serif; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="vertical-align: top">
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    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Each ADR corresponds
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<p style="font: 12pt/107% Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm">&#160;</p>

<p style="font: 12pt/107% Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"><font style="font: 10pt Times New Roman, Times, Serif"><b>(b)&#160;&#160;&#160;&#160;&#160;&#160;
Distribution of earnings</b></font></p>

<p style="font: 12pt/107% Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/107% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Shareholders
are entitled to a minimum mandatory dividend of 25% of the adjusted net income under Brazilian GAAP, calculated according to the
Brazilian corporate law. The dividends do not bear interest and the amounts not claimed within three years from the date of the
Shareholders' Meeting that approved them mature in favor of the Company.</font></p>

<p style="font: 10pt/107% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="font-family: Arial, Helvetica, Sans-Serif; width: 59%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 1pt solid; font-family: Arial, Helvetica, Sans-Serif; width: 13%; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>2020</b></font></td>
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<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="border-bottom: black 1pt solid; font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 1pt solid; font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 1pt solid; font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
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<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="border-top: black 1pt solid; font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: black 1pt solid; font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-top: black 1pt solid; font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
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</table>
<p style="font: 10pt/105% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/105% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">On
April 28, 2020, the Shareholders&#8217; General Meeting approved the distribution of dividends as interest on capital amounting
to R$ 141,203, for the 2019 fiscal year. Therefore, the amount of R$ 80,973 related to the surplus minimum mandatory dividends
of 25%, set forth in the Bylaws, recorded in the 2019 equity under &#8220;Additional proposed dividends&#8221; was transferred
to current liabilities. These amounts started being paid in May 2020.</font></p>

<p style="font: 10pt/105% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/105% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company proposed dividends as interest on capital <i>ad referendum</i> of the Annual Shareholders&#8217; Meeting of 2021, in the
amount of R$ 231,163 (R$ 799,785 in 2019) and additional proposed dividends in the amount of R$ 40,806 (R$ 141,203 in 2019), totaling
R$ 271,969 (R$ 940,988 in 2019), corresponding to R$ 0.3979 per common share (R$ 1.3767 in 2019), to be resolved on the Shareholders&#8217;
Meeting to be held on April 29, 2021. The amount exceeding the minimum mandatory dividend due in the year of R$ 40,806 (R$ 141,203
in 2019) was reclassified into equity to the &#8220;Additional proposed dividends&#8221; account, this amount includes the withholding
income tax of R$ 14,430 (R$ 60,230 in 2019).</font></p>

<p style="font: 10pt/105% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company charged interest on capital to minimum dividends by its net withholding income tax. The amount of R$ 14,430 (R$ 60,230
in 2019) referring to withholding income tax was recognized in current liabilities, in order to comply with tax liabilities related
to the credit of interest on capital.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/105% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
balance payable of interest on capital as of December 31, 2020 of R$ 231,611 (R$ 800,352 in 2019) refers to the amount of R$ 231,163
(R$ 799,785 in 2019) declared in 2020, net of withholding income tax and R$ 448 declared in prior years (R$ 567 in 2019).</font></p>

<p style="font: 10pt/105% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"><font style="font: 10pt Times New Roman, Times, Serif"><b>(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/105% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Earnings
reserve - legal reserve: created by allocating 5% of the net income for the year up to the limit of 20% of the share capital.
The Company may not create the legal reserve in the year in which the balance of this reserve, plus the amount of the capital
reserves, exceeds 30% of the share capital. The purpose of the legal reserve is to ensure the integrity of the share capital.
It can only be used to offset losses or increase capital, but not to pay dividends.</font></p>

<p style="font: 10pt/105% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"><font style="font: 10pt Times New Roman, Times, Serif"><b>(d)&#160;&#160;&#160;&#160;&#160;&#160;
Investments reserve</b></font></p>

<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/105% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Earnings
reserve - investments reserve is specifically formed by the portion corresponding to own funds assigned to the expansion of the
water supply and sewage treatment systems, based on capital budget approved by the Management.</font></p>

<p style="font: 10pt/105% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/105% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">As
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<p style="font: 10pt/105% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Pursuant
to paragraph four of article 28 of the by-laws, the Board of Directors may propose to the Shareholders&#8217; Meeting that the
remaining balance of profit for the year, after deducting the legal reserve and minimum mandatory dividends, be allocated to an
investment reserve that will comply with the following criteria:</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Georgia, serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 2pt; width: 100%">
<tr style="vertical-align: top">
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</table>
<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Georgia, serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 2pt; width: 100%">
<tr style="vertical-align: top">
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</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 2cm; text-align: justify; text-indent: 14.2pt"><font style="font: 10pt Times New Roman, Times, Serif"></font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 2cm; text-align: justify; text-indent: 14.2pt"><font style="font: 10pt Times New Roman, Times, Serif">a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;to
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 2cm; text-align: justify; text-indent: 14.2pt"><font style="font: 10pt Times New Roman, Times, Serif"></font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 2cm; text-align: justify; text-indent: 14.2pt"><font style="font: 10pt Times New Roman, Times, Serif">b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;to
distribute dividends, at any moment;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 2cm; text-align: justify; text-indent: 14.2pt"><font style="font: 10pt Times New Roman, Times, Serif"></font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 2cm; text-align: justify; text-indent: 14.2pt"><font style="font: 10pt Times New Roman, Times, Serif">c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;in
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 2cm; text-align: justify; text-indent: 14.2pt"><font style="font: 10pt Times New Roman, Times, Serif"></font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 2cm; text-align: justify; text-indent: 14.2pt"><font style="font: 10pt Times New Roman, Times, Serif">d)&#160;&#160;&#160;&#160;&#160;&#160;&#160;in
incorporation to the capital stock.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 2cm; text-align: justify; text-indent: 14.2pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(e)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Allocation
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
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    <td style="border-bottom: black 1pt solid; font: 10pt/105% Frutiger Light; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt; text-indent: 1.7pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt/105% Times New Roman, Times, Serif"><b>2020</b></font></td>
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<tr style="vertical-align: bottom">
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    <td><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/105% Frutiger Light; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/105% Frutiger Light; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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<tr style="vertical-align: bottom; background-color: white">
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<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Management
will send for approval at the Shareholders&#8217; Meeting, a proposal to reallocate retained earnings the amount of R$ 652,683
to the Investment Reserve account, in order to meet the investment needs foreseen in the Capital Budget.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(f)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Retained
earnings</b></font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Retained
earnings (accumulated losses): the statutory balance of this account is zero as all retained earnings must be distributed or allocated
to an earnings reserve.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(g)
&#160;&#160;&#160;&#160;&#160;&#160;&#160;Other comprehensive loss</b></font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Gains
and losses arising from changes in the actuarial assumptions are accounted for as equity valuation adjustments, net of the effects
of income tax and social contribution effects. See Note 21 (b), the breakdown of amounts recorded in 2020 and 2019.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 49%; white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="border-bottom: black 0.5pt solid; width: 15%; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>G0
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    <td style="white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,017,408)</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(912,154)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">Actuarial
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>25 Earnings per share<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Basic
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Basic
earnings per share is calculated by dividing the equity attributable to the Company&#8217;s owners by the weighted average number
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 33<br> -IssueDate 2020-01-01<br> -Section Disclosure<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=33&amp;code=ifrs-tx-2020-en-r&amp;doctype=Standard&amp;dita_xref=IAS33_g70-73A_TI<br> -URIDate 2020-01-01<br></p></div>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731825659768">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>26 Operating segment information<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
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    <td style="width: 0.5in"><font style="font: 10pt Times New Roman, Times, Serif"><b>26</b></font></td>
    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Operating segment
    information </b></font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Management,
comprised of the Board of Directors and Board of Executive Officers, has determined the operating segment used to make strategic
decisions, as sanitation services.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Result</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td colspan="3" style="border-bottom: black 0.5pt solid; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>2020</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td style="font-family: Arial, Helvetica, Sans-Serif; width: 43%; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 20%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Sanitation
    (i)</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 17%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Reconciliation
    to the financial statements (ii)</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 20%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Balance
    as per financial statements</b></font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Gross
    operating revenue</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">15,157,780</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,716,616</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">18,874,396</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Gross
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    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,076,855)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,076,855)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Net
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    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">14.080,925</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">3,716,616</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">17,797,541</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font: 9pt Arial, Helvetica, Sans-Serif; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">Costs,
    selling, general and administrative expenses</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(9,796,821)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(3,630,139)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(13,426,960)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Income
    from operations before other operating expenses, net and equity accounting</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">4,284,104</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">86,477</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">4,370,581</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Other
    operating income / (expenses), net</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">107,656</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Equity
    accounting</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">14,136</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Financial
    result, net</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(3,166,371)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Income
    from operations before taxes</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">1,326,002</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Depreciation
    and amortization</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,037,112)</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,037,112)</font></td></tr>
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">(i)
See note 33 for further information about non-cash items, other than depreciation and amortization that impact segment results,
and for additionals to long-lived asset information;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">(ii)
Construction revenue and related costs not reported to the CODM. Revenue from construction is recognized in accordance with IFRIC
12 (Concession Agreements) and IFRS 15 (Revenue from Contracts with Customers), as all performance obligations are satisfied over
time. See Note 15 (e).</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Result</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td colspan="3" style="border-bottom: black 0.5pt solid; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>2019</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td style="font-family: Arial, Helvetica, Sans-Serif; width: 43%; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 20%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>Sanitation
    (i)</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 17%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>Reconciliation
    to the financial statements (ii)</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 20%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>Balance
    as per financial statements</b></font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Gross
    operating revenue</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">16,134,032</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">2,946,566</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">19,080,598</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Gross
    sales deductions</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(1,096,944)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(1,096,944)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Net
    operating revenue</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">15,037,088</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">2,946,566</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">17,983,654</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">Costs,
    selling, general and administrative expenses</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(9,375,590)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(2,881,394)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(12,256,984)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Income
    from operations before other operating expenses, net and equity accounting</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">5,661,498</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">65,172</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">5,726,670</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Other
    operating income / (expenses), net</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(18,748)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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<tr style="vertical-align: bottom; background-color: white">
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<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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<tr style="vertical-align: bottom; background-color: white">
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    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,780,094)</font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">(i)
See note 33 for further information about non-cash items, other than depreciation and amortization that impact segment results,
and for additionals to long-lived asset information;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">(ii)
Construction revenue and related costs not reported to the CODM. Revenue from construction is recognized in accordance with IFRIC
12 (Concession Agreements) and IFRS 15 (Revenue from Contracts with Customers), as all performance obligations are satisfied over
time. See Note 15 (e).</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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<tr style="vertical-align: bottom">
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    <td style="border-bottom: black 0.5pt solid; width: 20%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>Balance
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<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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<tr style="vertical-align: bottom; background-color: white">
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<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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<tr style="vertical-align: bottom; background-color: white">
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    <td style="border-bottom: black 0.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(2,739,657)</font></td>
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<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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<tr style="vertical-align: bottom; background-color: white">
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Other
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    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">28,591</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Equity
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    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">6,510</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
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    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(1,264,336)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Income
    from operations before taxes</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">3,912,319</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Depreciation
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    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,392,541)</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,392,541)</font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">(i)
See note 33 for further information about non-cash items, other than depreciation and amortization that impact segment results,
and for additionals to long-lived asset information;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">(ii)
Construction revenue and related costs not reported to the CODM. Revenue from construction is recognized in accordance with IFRIC
12 (Concession Agreements) and IFRS 15 (Revenue from Contracts with Customers), as all performance obligations are satisfied over
time. See Note 15 (e).</font></p><span></span>
</td>
</tr>
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>27 Insurance<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InsurancesAbstract', window );"><strong>Insurances [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfInsuranceContractsExplanatory', window );">Insurance</a></td>
<td class="text"><table cellspacing="0" cellpadding="0" style="font: 10pt/110% Georgia, serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="vertical-align: top">
    <td style="width: 0.5in"><font style="font: 10pt Times New Roman, Times, Serif"><b>27</b></font></td>
    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Insurance</b></font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt">The
Company has insurance that covers, among others, fire and other damage to its assets and office buildings, and </font><font style="font: 10pt Times New Roman, Times, Serif">liability
insurance against <font style="letter-spacing: -0.05pt">third parties. It also has civil liability insurance for the members of
the Board of Directors and Board of Executive Officers (&#8220;D&#38;O insurance&#8221;) and guarantee insurance for escrow deposit
(as described in Note 20 (f)) and traditional guarantee insurance. </font>Insurance is contracted by means of bidding processes
that count on the participation of the main Brazilian and international insurance companies operating in Brazil<font style="letter-spacing: -0.05pt">.
</font></font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
risk assumptions adopted, given their nature, are not within the scope of a financial statement audit, and consequently have not
been examined by our independent auditors<font style="letter-spacing: -0.05pt">.</font></font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt">As
of December 31, 2020, the Company&#8217;s insurance was as follows:</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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    <td style="padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
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    <td style="padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">2,185,827
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<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Engineering
    risk</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">2.764,278</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Guarantee
    insurance for escrow deposit</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">500,000</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Traditional
    guarantee insurance</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">100,000</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Civil
    liability&#8211; D&#38;O (Directors and Officers)</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">100,000</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Civil
    liability &#8211; works</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">136,010</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Domestic
    and international transportation</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1
    </font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Civil
    liability &#8211; operations</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">10,000
    </font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Other</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">15</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">5,796,130</font></td></tr>
</table><span></span>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for insurance contracts.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 4<br> -IssueDate 2020-01-01<br> -Section Disclosure<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=4&amp;code=ifrs-tx-2020-en-b&amp;doctype=Standard&amp;book=b&amp;dita_xref=IFRS04_g36-39M_TI<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2021-01-01<br> -Name IFRS<br> -Number 17<br> -IssueDate 2020-01-01<br> -Section Disclosure<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=17&amp;code=ifrs-tx-2020-en-r&amp;doctype=Standard&amp;dita_xref=IFRS17_g93-132_TI<br> -URIDate 2020-01-01<br></p></div>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731825619928">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>28 Operating revenue<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
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    <td style="width: 0.5in"><font style="font: 10pt Times New Roman, Times, Serif"><b>28</b></font></td>
    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Operating revenue</b></font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(a)
Revenue from sanitation services:</b></font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="font-family: Arial, Helvetica, Sans-Serif; width: 63%; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 13%; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>2020</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 12%; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>2019</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 12%; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>2018</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Metropolitan
    Region of S&#227;o Paulo</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">10,722,384</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">11,849,776</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">10,295,509</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Regional
    Systems</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">4,435,396</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">4,284,256</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">3,958,100</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total
    </font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">15,157,780</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">16,134,032</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">14,253,609</font></td></tr>
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(b)
Reconciliation between gross operating income and net operating income:</b></font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse">
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    <td style="font-family: Arial, Helvetica, Sans-Serif; width: 61%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 13%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>2020</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 13%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>2019</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 13%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>2018</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Revenue
    from sanitation services (i) </font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">15,157,780</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">16,134,032</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">14,253,609</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Construction
    revenue</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,716,616</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">2,946,566</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">2,802,670</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Sales
    tax</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,009,358)</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,035,051)</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(916,808)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Regulatory,
    Control and Oversight Fee (TRCF)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">(67,497)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">(61,893)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">(54,377)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Net
    revenue</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">17,797,541</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-top: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">17,983,654</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">16,085,094</font></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 12pt/110% Arial, sans-serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 0px; width: 100%">
<tr style="vertical-align: top">
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    <td style="width: 14.15pt"><font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt">(i)</font></td>
    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt">Includes
    the amount of R$ 72,962 corresponding to the TRCF charged from customers from the municipalities regulated by ARSESP (R$ 70,122
    in 2019).</font></td></tr>
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</td>
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<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfRevenueExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for revenue.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731823792680">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>29 Operating costs and expenses<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
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<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfExpensesByNatureExplanatory', window );">Operating costs and expenses</a></td>
<td class="text"><table cellspacing="0" cellpadding="0" style="font: 10pt Georgia, serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="vertical-align: top">
    <td style="width: 0.5in"><font style="font: 10pt Times New Roman, Times, Serif"><b>29</b></font></td>
    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Operating costs
    and expenses </b></font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 61%; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 13%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>2020</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 13%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>2019</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 13%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>2018</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Operating
    costs</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    payroll charges and benefits</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,958,395)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,938,265)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,959,539)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Pension
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    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(37,281)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(49,564)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(25,066)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(3,630,139)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,881,394)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,739,657)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">General
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    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(244,054)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(259,401)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(238,034)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(338,756)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(310,380)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(265,146)</font></td></tr>
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    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,251,839)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,250,890)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(996,477)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,214,831)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,140,160)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(956,840)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">General
    expenses</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(622,113)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(647,804)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(629,253)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Depreciation
    and amortization</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(1,882,259)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(1,659,779)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(1,276,444)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(11,179,667)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(10,137,637)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(9,086,456)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Selling
    expenses</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Salaries,
    payroll charges and benefits</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(271,565)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(270,549)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(289,378)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Pension
    plan obligations</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(5,059)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(6,848)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(3,602)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">General
    supplies</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(5,471)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(10,332)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(6,391)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font: 9pt Univers, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">Outsourced
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    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(290,512)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(360,190)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(273,470)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Electricity</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,200)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,333)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,154)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">General
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    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(118,278)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(122,503)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(102,213)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt; text-indent: -2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">Depreciation
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    <td style="border-bottom: black 0.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(59,201)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(31,649)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(17,272)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(751,286)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(803,404)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(693,480)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 9pt Univers, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font: 9pt Univers, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">Bad
    debt expense, net of recoveries (Note 10 (c))</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(444,826)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(128,099)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(166,727)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 9pt Univers, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font: 9pt Univers, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">Administrative
    expenses</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Salaries,
    payroll charges and benefits</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(257,829)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(278,507)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(254,284)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Pension
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    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(116,941)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(138,207)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(141,758)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">General
    supplies</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(14,237)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(3,216)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(4,881)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font: 9pt Univers, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">Outsourced
    services</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(230,054)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(197,357)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(204,728)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Electricity</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,359)</font></td>
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    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,363)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">General
    expenses</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(257,693)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(407,250)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(232,288)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Depreciation
    and amortization</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(95,652)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(88,666)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(98,825)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Tax
    expenses</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(77,416)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(73,205)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(58,750)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,051,181)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,187,844)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(996,877)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Operating
    costs and expenses</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Salaries,
    payroll charges and benefits</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,487,789)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,487,321)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,503,201)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Pension
    obligations</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(159,281)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(194,619)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(170,426)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Construction
    costs (Note 26)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(3,630,139)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,881,394)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,739,657)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">General
    supplies</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(263,762)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(272,949)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(249,306)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font: 9pt Univers, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">Treatment
    supplies</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(338,756)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(310,380)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(265,146)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 9pt Univers, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">Outsourced
    services</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,772,405)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,808,437)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,474,675)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Electricity</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,217,390)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,142,929)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(959,357)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">General
    expenses</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(998,084)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,177,557)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(963,754)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Depreciation
    and amortization</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,037,112)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,780,094)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,392,541)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Tax
    expenses</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(77,416)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(73,205)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(58,750)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt; text-indent: -2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">Bad
    debt expense, net of recoveries (Note 10 (c)) </font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(444,826)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(128,099)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(166,727)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(13,426,960)</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(12,256,984)</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(10,943,540)</font></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of expenses by nature. [Refer: Expenses, by nature]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731823792552">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>30 Financial Income (Expenses)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
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    <td style="width: 0.5in"><font style="font: 10pt Times New Roman, Times, Serif"><b>30</b></font></td>
    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Financial Income
    (Expenses)</b></font></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
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    <td style="width: 64%; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 12%; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>2020</b></font></td>
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    <td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Financial
    expenses</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
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<tr style="vertical-align: bottom; background-color: white">
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    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(136,257)</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(165,421)</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(171,686)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Other
    financial expenses</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(328,413)</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(344,508)</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(187,563)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Income
    tax over international remittance</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(15,134)</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(17,650)</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(19,779)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Inflation
    adjustment on borrowings and financing</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(86,938)</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(44,802)</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(66,183)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Other
    inflation adjustments </font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(142,313)</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(107,584)</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(45,193)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Interest
    and inflation adjustments on provisions (i)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(267,654)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(162,093)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">14,586</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font: 9pt/110% Univers, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">Total
    financial expenses</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(1,324,759)</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(1,173,425)</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(807,967)</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="background-color: white">
    <td style="vertical-align: bottom; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Financial
    income</font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Inflation
    adjustment gains </font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">120,957</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">91,180</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">105,952</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Income
    on financial investments</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">75,522</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">151,622</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">187,094</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Interest
    income</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">162,576</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">150,054</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">175,939</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Cofins
    and Pasep </font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(22,328)</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(20,028)</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(22,693)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Other
    </font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">4</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">14</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">10</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total
    financial income</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">336,731</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">372,842</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">446,302</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Financial
    income (expenses), net before exchange rate changes</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(988,028)</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(800,583)</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(361,665)</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="background-color: white">
    <td style="vertical-align: bottom; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Exchange
    gains (losses)</font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Exchange
    rate changes on borrowings and financing (ii)</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(2,180,241)</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(233,960)</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(915,897)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Exchange
    rate changes on assets</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,894</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">863</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">13,235</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Other
    exchange rate changes</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">4</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(1)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(9)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Exchange
    rate changes, net</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(2,178,343)</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(233,098)</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(902,671)</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Financial
    income (expenses), net</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(3,166,371)</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(1,033,681)</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(1,264,336)</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin-bottom: 12pt; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="vertical-align: top">
    <td style="width: 7.15pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="width: 21.25pt"><font style="font: 10pt Times New Roman, Times, Serif">(i)</font></td>
    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Increase of R$ 105.6
    million, due to the increase in interest and monetary variations on lawsuits.</font></td></tr>
</table>
<table cellspacing="0" cellpadding="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin-bottom: 12pt; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="vertical-align: top">
    <td style="width: 7.15pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="width: 21.25pt"><font style="font: 10pt Times New Roman, Times, Serif">(ii)</font></td>
    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Increase of R$ 1,946.3
    million, due to the higher appreciation of the U.S. dollar and the Yen against the Real in 2020 (28.9% and 35.8%, respectively),
    compared to appreciation presented in 2019 (4.0% and 5.3%, respectively).</font></td></tr>
</table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of finance income (cost). [Refer: Finance income (cost)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731823851272">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>31 Other operating income (expenses), net<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
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<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOtherOperatingIncomeExpenseExplanatory', window );">Other operating income (expenses), net</a></td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse">
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    <td style="font-family: Arial, Helvetica, Sans-Serif; width: 70%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="border-bottom: black 0.75pt solid; width: 10%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>2019</b></font></td>
    <td style="border-bottom: black 0.75pt solid; width: 10%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>2018</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
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    <td style="border-bottom: black 0.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">37,368</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(94,415)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(64,498)</font></td></tr>
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    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Other
    operating income (expenses), net</font></td>
    <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">107,656</font></td>
    <td style="border-bottom: black 2.25pt double; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(18,748)</font></td>
    <td style="border-bottom: black 2.25pt double; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">28,591</font></td></tr>
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt 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, net of Cofins and Pasep.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Other
operating expenses consist mainly of derecognition of concessions assets due to obsolescence, discontinued construction works,
unproductive wells, projects considered economically unfeasible, losses on property, plant and equipment , and recognition and
reversal of estimated losses with asset indemnification, the main impact in the year being the agreement signed with the municipality
of Mau&#225;.</font></p><span></span>
</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of other operating income or expense. [Refer: Other operating income (expense)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731822069336">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>32 Commitments<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_CommitmentsAbstract', window );"><strong>Commitments</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfCommitmentsExplanatory', window );">Commitments</a></td>
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    <td style="width: 0.5in"><font style="font: 10pt Times New Roman, Times, Serif"><b>32</b></font></td>
    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Commitments</b></font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt 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 unrecorded committed amounts as of December 31, 2020:</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding: 1pt 3pt; font-family: Arial, Helvetica, Sans-Serif; width: 41%; white-space: nowrap; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: Black 1pt solid; padding: 1pt 3pt; width: 13%; white-space: nowrap; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>1
    year</b></font></td>
    <td style="border-bottom: Black 1pt solid; padding: 1pt 3pt; width: 11%; white-space: nowrap; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>1-3
    years</b></font></td>
    <td style="border-bottom: Black 1pt solid; padding: 1pt 3pt; width: 11%; white-space: nowrap; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>3-5
    years</b></font></td>
    <td style="border-bottom: Black 1pt solid; width: 13%; white-space: nowrap; padding-left: 3pt; padding-right: 3pt"><p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>More
than</b>&#160;</font></p>
        <p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>5
        years</b></font></p>
        <p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"></font></p></td>
    <td style="border-bottom: Black 1pt solid; padding: 1pt 3pt; width: 11%; white-space: nowrap; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Total</b></font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding: 1pt 3pt; font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Contractual
    obligations &#8211; Expenses </font></td>
    <td style="padding: 1pt 3pt; font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,301,725</font></td>
    <td style="padding: 1pt 3pt; font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">633,296</font></td>
    <td style="padding: 1pt 3pt; font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">142,484</font></td>
    <td style="padding: 1pt 3pt; font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">684,761</font></td>
    <td style="padding: 1pt 3pt; font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">2,762,266</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding: 1pt 3pt; font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Contractual
    obligations &#8211; Investments</font></td>
    <td style="border-bottom: black 0.5pt solid; padding: 1pt 3pt; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">2,211,198</font></td>
    <td style="border-bottom: black 0.5pt solid; padding: 1pt 3pt; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">1,642,792</font></td>
    <td style="border-bottom: black 0.5pt solid; padding: 1pt 3pt; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">2,103,935</font></td>
    <td style="border-bottom: black 0.5pt solid; padding: 1pt 3pt; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">174,115</font></td>
    <td style="border-bottom: black 0.5pt solid; padding: 1pt 3pt; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">6,132,040</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding: 1pt 3pt; font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total</font></td>
    <td style="border-bottom: black 1.5pt double; padding: 1pt 3pt; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">3,512,923</font></td>
    <td style="border-bottom: black 1.5pt double; padding: 1pt 3pt; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">2,276,088</font></td>
    <td style="border-bottom: black 1.5pt double; padding: 1pt 3pt; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">2,246,419</font></td>
    <td style="border-bottom: black 1.5pt double; padding: 1pt 3pt; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">858,876</font></td>
    <td style="border-bottom: black 1.5pt double; padding: 1pt 3pt; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">8,894,306</font></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of commitments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>33 Supplemental cash flow information<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
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    <td style="width: 0.5in"><font style="font: 10pt Times New Roman, Times, Serif"><b>33</b></font></td>
    <td><font style="font: 10pt Times New Roman, Times, Serif"><b>Supplemental cash flow information</b></font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
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    <td style="width: 69%; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 10%; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>2020</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 10%; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>2019</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 11%; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>2018</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total
    additions to contract assets (Note 14)</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3,948,158</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3,532,283</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3,188,943</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total
    additions to intangible assets (Note 15 (b))</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">411,285</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,788,907</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,144,728</font></td></tr>
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    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
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    not affecting cash (see breakdown below)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(1,095,285)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(2,125,943)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(2,201,112)</font></td></tr>
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    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
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    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total
    additions to intangible assets as per statement of cash flows</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3,300,158</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3,195,247</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">2,132,559</font></td></tr>
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    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Investments
    and financing operations affecting intangible assets but not cash:</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Interest
    capitalized in the year (Note 15 (d))</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">238,330</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">233,251</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">488,502</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Contractors
    payable</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">142,514</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">252,675</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">297,872</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Program
    contract commitments </font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">4,422</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">35,817</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">149,974</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Public
    Private Partnership - S&#227;o Louren&#231;o PPP (Note 15 (g)) </font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">10,591</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">273,737</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Performance
    agreements</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">314,720</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">78,296</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Right
    of use</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">28,549</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">113,233</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Construction
    margin (Note 26)</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">85,976</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">65,172</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">63,013</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Agreement
    with the Municipality of Mau&#225; (Note 10 (a))</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">280,774</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td></tr>
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    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Agreement
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    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,336,908</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Agreement
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    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">- </font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">- </font></td>
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    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">2,125,943</font></td>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731822051032">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>34 Events after the reporting period<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_EventsAfterTheReportingPeriodAbstract', window );"><strong>Events After Reporting Period</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory', window );">Events after the reporting period</a></td>
<td class="text"><table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><font style="font: 10pt Times New Roman, Times, Serif"><b>34</b></font></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><font style="font: 10pt Times New Roman, Times, Serif"><b>Events after the reporting period</b></font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 0px; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 18pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 18pt"><font style="font: 10pt Times New Roman, Times, Serif">&#149;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>COVID-19 - suspension
of cuts and debt renegotiation</b></font><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><font style="font: 10pt Times New Roman, Times, Serif"><b></b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><font style="font: 10pt Times New Roman, Times, Serif"></font></p>


<font style="font: 10pt Times New Roman, Times, Serif"><b></b></font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>


<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">On
February 3, 2021, the Company approved: (i) suspend cuts and renegotiate debts for commercial and service customers residing in
the operated municipalities that are in the orange and red phases of the S&#227;o Paulo / Covid-19 Plan; (ii) the validity period
will run from February 3, 2021 until March 31, 2021; (iii) the existing debts, including the agreements signed during the pandemic
period, will be renegotiated without the application of a fine and interest, only monetary adjustment, according to the Company's
policy and procedure; (iv) the term for installments will be 12 months, from the date of the renegotiation of outstanding balances;
(v) the debtor will not be included in the credit protection register for debts until March 31, 2021; (vi) debtors which may have
been included in the credit protection register during the pandemic will be withdrawn immediately after the debt is renegotiated
with Sabesp.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">On
March 16, 2021, the Company extended from March 31 to April 30, 2021, the measures to minimize the economic impacts of the pandemic
in commercial and service establishments, mentioned above.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 0px; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 18pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 18pt"><font style="font: 10pt Times New Roman, Times, Serif">&#149;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>New Legal Sanitation
    Framework &#8211; recognition of financial asset</b></font></td></tr>
</table>
<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company has been maintaining investments made and not recovered through the rendering of services, within the original term of
the contract, as intangible assets, amortized by the useful life of the asset, taking into consideration the solid track record
of concession renewal and, therefore, the continuity of service rendering, since, although Law 14,026/2020, New Legal Sanitation
Framework, had been approved by the Brazilian President with vetoes, including on the extension of program contracts, such vetoes
would still be voted in the Brazilian Congress, for this reason the Company maintained, for the reference date of December 31,
2020, the recognition of the investments made in the concessions as intangible assets.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">However,
on March 17, 2021, the House of Representative casted a vote to maintain the restriction regarding the extension of program contracts,
i.e. the granting authorities will no longer be able to sign contracts directly and will have to hold bidding processes for the provision
of services. Accordingly, SABESP is analyzing the possible impacts of recognizing a financial asset under intangible assets that may
be reclassified, referring to the contractual rights to receive cash (indemnities) at the end of the contracts, corresponding to the
investments made and not recovered over the provision of services.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 0px; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 18pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 18pt"><font style="font: 10pt Symbol">&#183;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Georgia, Times, Serif"><b>Results of the ARSESP&#8217;s Publics Consultations</b></font></td></tr>
  </table>
<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On April 8, 2021, ARSESP published the results of
the Calculation of the Maximum Average Tariff (P0) and X Factor of the Third Ordinary Tariff Revision and the results of the Proposed
Revision of Sabesp&#8217;s Tariff Structure.</p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Although a new tariff structure was approved, the
tariff for 2021 will still be based on the current tariff structure, while the new structure will be applied from 2022 onwards. The impact
of the tariff adjustment for residential and non-residential, residential social and wholesale (water and sewage treatment) customers
in 2021 is 7.6%, negative 1.0% and 5.45%, respectively. Further, the real tariff readjustments for the residential category for 2022,
2023 and 2024 were set at 1.5%, 3% and 4.6%, respectively, together with the expansion of beneficiaries in the vulnerable residential
category and the resources intended for the commercial programs of the 2019-2020.</p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The new tariff structure was defined by ARSESP considering
four groups: (i) minimum consumption versus fixed tariff with a portion being determined by reference to volume of water used; (ii) tariffs
segregated by type of service (such as water, sewage collection and sewage treatment); (iii) social tariff; and (iv) non-residential
tariffs.</p><span></span>
</td>
</tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for events after the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 10<br> -IssueDate 2020-01-01<br> -Section Disclosure<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=10&amp;code=ifrs-tx-2020-en-r&amp;doctype=Standard&amp;dita_xref=IAS10_g17-22_TI<br> -URIDate 2020-01-01<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731818340536">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>3 Summary of Significant Accounting Policies (Policies)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfSignificantAccountingPoliciesAbstract', window );"><strong>Summary Of Significant Accounting Policies</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents', window );">Cash and cash equivalents</a></td>
<td class="text"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.1
Cash and cash equivalents</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Cash
and cash equivalents include cash in hand, bank deposits, overdraft accounts and other short-term highly liquid investments with
maturities and intention of use by the Company&#8217;s Management in a period lower than three months.</font></p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory', window );">Financial assets and liabilities</a></td>
<td class="text"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.2
Financial assets and liabilities</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Financial
Asset - Classification</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company classified its financial assets according to the following categories: measured at amortized cost, measured at fair value
through other comprehensive income and measured at fair value through profit or loss. The classification depends on the purpose
for which the financial assets were acquired. Management determines the classification of the financial assets at inception. As
of December 31, 2020 and 2019, the Company did not have financial assets classified as fair value through other comprehensive
income and fair value through profit or loss.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 0px; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 10.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 17.55pt"><font style="font: 10pt Times New Roman, Times, Serif">&#149;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Amortized
    cost</font></td></tr>
</table>
<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">This
comprises financial assets that meet the following conditions: (i) it is held within the business model whose objective is to
hold financial assets to collect contractual cash flows; and (ii) the contractual terms of the financial asset give rise, on specified
dates, to cash flows that are solely payments of principal and interest on the principal amount outstanding.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Presented
as current assets, except for those with maturity of more than 12 months after the reporting date (these are classified as noncurrent
assets). The Company's financial assets measured at amortized cost include cash and cash equivalents, financial investments, restricted
cash, balances of trade receivables, accounts receivable from related parties, other receivables, receivables from the Water and
Basic Sanitation National Agency &#8211; ANA. Financial assets measured at amortized cost are recorded at fair value and subsequently
at amortized cost, under the effective interest rate method, except for trade receivables, which is initially measured at transaction
price, as it contains no financing items, and is subsequently measured at amortized cost.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Financial
Liabilities - Classification</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company classifies its financial liabilities measured at amortized cost. Classification depends on the purpose to which the financial
liabilities were assumed. This category comprises balances payable to contractors and suppliers, borrowings and financing, services
payable, balances payable from public-private partnership (PPP), and program contract commitments.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
effective interest rate method is adopted to calculate the amortized cost of a financial liability and allocate its interest expense
under the respective period. The effective interest rate exactly deducts the estimated future cash flows (including fees, transaction
costs and other issue costs) throughout the financial liability&#8217;s estimated life or, when appropriate, during a shorter
period, for initial recognition of the net carrying amount.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Impairment
of financial assets</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Trade
receivables</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Due
to the charactheristics of the Company&#8217;s accounts receivable such as (i) insignificant financial component, (ii) non-complex
receivables portfolio, and (iii) low credit risk, the Company adopted the simplified approach of expected credit loss, which consists
in recognizing the expected credit loss based on the total asset&#8217;s useful life.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
methodology to calculate allowance for doubtful accounts consisted of using an estimate calculated based on the average default
observed in the last 36 months, per maturity range, in addition to estimating the recovery of credits overdue for more than 360
days, based on the track record of the last three years. For estimate purposes, it also considered the category of private and
public customers, and segregated accounts receivable among the regular consumption accounts and agreements. The Company also concluded
that the estimates of the macroeconomic indicators Gross Domestic Product (GDP), Unemployment Rate and the Extended Consumer Price
Index (IPCA) were not impacted, given that it carried out correlation analyses of these indicators and its default history, which
did not result in a correlation between them.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Deposit
transactions and financial investments measured at amortized cost</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company analyzes changes in the rates of investments in bank deposits certificates and information obtained from regulatory agencies
about the financial institutions. The likelihood of delinquency over 12 months and during the terms of these investments was based
on historical data provided by credit rating agencies for each credit level and analyzed in terms of sensitivity based on current
returns.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">These
deposits and financial investments are subject to an insignificant risk of change in value.</font></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue', window );">Operating income</a></td>
<td class="text"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.3
Operating income</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"><font style="font: 10pt Times New Roman, Times, Serif"><b>(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Revenue from sanitation services</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Revenue
from water supply and sanitation services are recognized as the water is consumed and services are provided. Revenues, including
unbilled revenues, are recognized at the fair value of the consideration received or receivable for the rendering of those services.
Revenue is shown net of value-added tax, rebates and discounts. Unbilled revenues represent incurred revenues in which the services
were provided, but not yet billed until the end of the each period and are recorded as trade receivables based on monthly estimates
of the completed services.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Revenues
are recognized based on IFRS 15 (Revenue from Contracts with Customers), which establishes a five-step model applicable over revenue
from a contract with a customer. Revenues are recognized when the Company: i) it identifies the contracts with customers; ii)
it identifies the different obligations in the contract; iii) it determines the transaction price; iv) it allocates the transaction
price to the performance obligations in the contracts; and (v) it satisfies all performance obligations. Disputed amounts are
recognized as revenue when collected.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"><font style="font: 10pt Times New Roman, Times, Serif"><b>(b)&#160;&#160;&#160;&#160;&#160;&#160;
Construction revenue</b></font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Revenue
from concession construction contracts is recognized in accordance with IFRS 15 (Revenue from Contracts with Customers) and IFRIC
12 (Service Concession Arrengements), as all performance obligations are satisfied over time. During the construction of the contract,
an asset is classified as contract assets, as the Company estimates that the fair value of its consideration is equivalent to
expected construction costs plus margin. The fee represents the additional margin related to the work performed by the Company
in relation to such construction contracts and it is added to construction costs, resulting in the construction revenue.</font></p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory', window );">Trade receivables and allowance for doubtful accounts</a></td>
<td class="text"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.4
Trade receivables and allowance for doubtful accounts</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Trade
receivables are amounts due from customers for services performed in the ordinary course of business. These are classified as
current assets, except when maturity exceeds 12 months after the end of the reporting period. In these cases, they are presented
as noncurrent assets.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company establishes an allowance for doubtful accounts for receivable balances at an amount that Management considers to be sufficient
to cover eventual losses, as described in note 3.2.</font></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories', window );">Inventories</a></td>
<td class="text"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.5
Inventories</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Inventories
comprise supplies for consumption and maintenance of the water and sewage systems are stated at the lower of average cost of acquisition
or net realizable value, and are classified in current assets.</font></p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory', window );">Investment properties</a></td>
<td class="text"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.6
Investment properties</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Investment
properties are recorded at the acquisition or construction cost, less accumulated depreciation, except for the land group, calculated
by the straight-line method at rates that consider the estimated useful life of the assets. Expenditures related to repairs and
maintenance are recorded in the income statement when incurred.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company also maintains some assets for undetermined use in the future, i.e. it is not defined if the Company will use these assets
in the operation or sell them in the short term during the ordinary course of business.</font></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory', window );">Property, plant and equipment</a></td>
<td class="text"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.7
Property, plant and equipment</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Property,
plant and equipment comprise mainly administrative facilities not composing the assets, subject-matter of the concession agreements.
Those assets are stated at historical acquisition or construction cost less depreciation, net of impairment losses, when necessary.
Interest, other finance charges and inflationary effects resulting from financing effectively applied to construction in progress
are recorded as cost of respective property, plant and equipment, in this case, for the qualifying assets, as applicable. Qualifying
assets are assets that, necessarily, required a substantial period to get ready for its intended use or sale. The Company defined
that this period is higher than 12 months, based on the completion period of the works, given that most of them take in average
more than 12 months to be completed, which corresponds to one fiscal year of the Company.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Subsequent
costs included in the existing asset's carrying amount or recognized as a separate asset, as appropriate, only when it is probable
that the future economic benefit associated with the item will flow to the Company and the cost of the item can be reliably measured.
Repairs and maintenance are charged to the income statement of the year, as incurred.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Depreciation
is calculated using the straight-line method to allocate their cost and is described in Note 16 (a). Land is not depreciated.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Residual
values and the useful life of assets are revised and adjusted, where applicable, at the end of each year.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Gain
and losses on disposals are determined by the difference between the proceeds with the carrying amount and are recognized in other
operating income (expenses) in the income statement.</font></p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory', window );">Intangible assets</a></td>
<td class="text"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.8
Intangible assets</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Intangibles
are stated at acquisition cost and/or construction of the underlying assets, including construction margin, interest and other
finance charges capitalized during the construction period, in this case, for the qualifying assets. Qualifying assets are assets
that, necessarily, take a substantial period to get ready for its intended use or sale. The Company considers that substantial
period means a period greater than 12 months. This period was established by considering the completion period of the majority
of its constructions, which is greater than 12 months, which corresponds to one fiscal year of the Company.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
intangible has its amortization initiated when the intangible assets are available for use in location and the necessary condition
when this asset becomes operational.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><br />
The amortization of intangible assets reflects the period over the expected future economic benefits generated by the intangible
asset are consumed by the Company and can be the period of the contract or the useful life of the asset.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
amortization of the intangible assets is discontinued when the asset is totally consumed or it is disposed of, whatever occurs
first.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Donations
in assets, received from third parties and governmental entities, to allow the Company to render water and sewage services are
not recorded in the Company&#8217;s financial statements, since these assets are controlled by the concession grantor.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Financial
resources received as donations for the construction of infrastructure are recorded under &#8220;Other operating income&#8221;.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"><font style="font: 10pt Times New Roman, Times, Serif"><b>(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;
Concession agreements/program contracts/service contracts</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company operates concession agreements including the rendering of basic sanitation, environmental, water supply and sewage services
signed with the concession grantor. The infrastructure used by SABESP subject to service concession arrangements is considered
to be controlled by the concession grantor when:</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1cm"><font style="font: 10pt Times New Roman, Times, Serif">(i)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
    grantor controls or regulates what services the operator must provide with the infrastructure, to whom it must provide them,
    and at what price; and</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1cm"><font style="font: 10pt Times New Roman, Times, Serif">(ii)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
    grantor controls the infrastructure, i.e., retains the right to take back the infrastructure at the end of the concession.</font></td></tr>
</table>
<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
rights over the infrastructure operated under the concession agreements are accounted for as an intangible asset as the Company
has the right to charge for the use of the infrastructure assets, and the users (consumers) have the primary responsibility to
pay SABESP for the services.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
fair value of construction and other works on the infrastructure is recognized as revenue, as its fair value, when the infrastructure
is built, provided that this work is expected to generate future economic benefits. The accounting policy to recognize construction
revenue is described in Note 3.3 (b).</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;<br />
Intangible assets related to the concessions, when there is no right to receive the residual value of the assets at the end of
the contract, are amortized on a straight-line basis over the period of the contract, or the useful life of the underlying asset,
whichever occurs first.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Investments
made and not recovered through rendering of services, in cases where there is the right to receive the residual value of the assets
at the end of the contract , must be indemnified by the concession grantor, with cash or cash equivalents or also, in general
with the contract extension. These investments are amortized by the useful life of asset.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
details referring to amortization of intangible assets are described in Note 15 (c).</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Law
11,445/2007 indicates, whenever possible, that basic sanitation public utilities will have the economic and financial sustainability
ensured through the remuneration due to service collection, preferably as tariffs and other public prices, which may be established
for each service or both jointly. Therefore, investments made and not recovered through services rendered, within original term
of the contract, are recorded as intangible assets and amortized by the useful life of the asset, taking into consideration a
solid track record of concession renewal and, therefore, the continuity of services. Although Law 14,026/2020 the New Legal Sanitation
Framework, has been approved by the Brazilian President with a veto on the renewal of program contracts, such vetoes had not been
voted until December 31, 2020, for to this reason the Company maintained the investments made in the concessions recorded under
intangible assets.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"><font style="font: 10pt Times New Roman, Times, Serif"><b>(b)&#160;&#160;&#160;&#160;&#160;&#160;
Software license of use</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0cm"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Software
licensing is capitalized based on the acquisition costs and other implementation costs. Amortizations are recorded according to
the useful life and the expenses associated with maintaining them are recognized as expenses when incurred.</font></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory', window );">Impairment of non-financial assets</a></td>
<td class="text"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.9
Impairment of non-financial assets</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Property,
plant and equipment, intangible assets and other noncurrent assets with defined useful lives, are yearly reviewed for impairment
whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. The Company does not have
assets with indefinite useful life and assessed that there are no indications of impairment losses, mainly supported by Law 14,026/2020,
which ensures that basic sanitation public utilities will have assured its economic and financial sustainability to public sanitation
services through tariffs or indemnity.</font></p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory', window );">Trade accounts payable and contractors</a></td>
<td class="text"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.10
Trade accounts payable and contractors</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Trade
payables and contractors are obligations to pay for goods or services acquired from suppliers in the ordinary course of business
and are initially measured at fair value, which generally correspond to the bill and subsequently at amortized cost, being classified
as current liabilities, except when the maturity exceeds 12 months after the reporting date and are, otherwise, being presented
as noncurrent liabilities.</font></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForBorrowingsExplanatory', window );">Borrowings and financing</a></td>
<td class="text"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.11
Borrowings and financing</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Borrowings
and financing are initially recognized at fair value, upon receipt of funds, net of transaction costs. Subsequently, borrowings
and financing are stated at amortized cost, as presented in Note 17. Borrowings and financing are classified as current liabilities
unless the Company has an unconditional right to defer the settlement of the liability for at least 12 months after the end of
the reporting date.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Nonconvertible
bonds issued by the Company are recognized in a similar manner to borrowings.</font></p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForBorrowingCostsExplanatory', window );">Borrowing costs</a></td>
<td class="text"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.12
Borrowing costs</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Borrowing
costs attributable to acquisition, construction or production of an asset, which, necessarily, requires a substantial time period
to be ready for use or sale are capitalized as part of the cost of these assets. Other borrowing costs are recognized as expenses
in the period they are incurred. Borrowing costs are interest rates and other charges incurred by the Company related to borrowings,
including exchange variation, as described below.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
capitalization occurs during the period in which the asset has been built, considering the weighted average rate of borrowings
effective on the capitalization date.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">For
foreign currency-denominated borrowings or financing, the Company analyzes them as if they were contracted in local currency,
restricting the capitalization of interest and/or exchange variation by the amount that would be capitalized if these were contracted
in the domestic market in similar lines of credit and loans.</font></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory', window );">Salaries, payroll charges and contributions</a></td>
<td class="text"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.13
Salaries, payroll charges and contributions</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Salaries,
vacations, Christmas bonus, profit sharing and additional payments negotiated in collective labor agreements plus related charges
and contributions are recorded on the accrual basis.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
profit sharing plan for its employees is based on operational and financial targets, and a provision is created when it is contractually
required or when there is a past practice that created a constructive obligation, and is recorded on the accrual basis period
as operating cost, selling and administrative expenses or capitalized in assets.</font></p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory', window );">Provisions, legal obligations, escrow deposits and contingent assets</a></td>
<td class="text"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.14
Provisions, legal obligations, escrow deposits and contingent assets</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Provisions
related to claims are recognized when: i) the Company has a present (legal or constructive) obligation resulting from a past event;
ii) it is probable that an outflow of resources that comprise economic benefits will be required to settle the obligation; and
iii) the amount can be reliably estimated. Where there are a number of similar obligations, the likelihood that an outflow of
resources will be required to settle an obligation is determined by considering the nature of the obligations as a whole.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Provisions
are measured at the present value of the disbursements expected to be required to settle the obligation using a pre-tax rate that
reflects current market assessments of the time value of money and the risks specific to the obligation. The increase in the provision
due to the passage of time is recognized as financial expense.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">For
financial statement presentation purposes, the provision is stated net of escrow deposits, based on the legal offset right. Escrow
deposits not linked to the related obligations are recorded in noncurrent assets. Escrow deposits are adjusted by the indexes
defined by the competent authorities.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company does not recognize 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.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Contingent
assets are not recognized in the statements of financial position.</font></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory', window );">Environmental costs</a></td>
<td class="text"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.15
Environmental costs</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Costs
related to ongoing environmental programs are expensed in the income statement, when there is any indication of an event. Ongoing
programs are designed to minimize the environmental impact of the operations and to manage the environmental risks inherent to
the Company's activities.</font></p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory', window );">Income taxes - current and deferred</a></td>
<td class="text"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.16
Income taxes &#8211; current and deferred</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Income
taxes expenses comprise current and deferred income tax and social contributions.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><u>Current
taxes</u></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
provision for income tax and social contribution is based on the taxable income for the year. The income tax was accrued at rate
of 15%, plus 10% surtax on taxable income exceeding R$ 240. The social contribution was accrued at rate 9% over the adjusted net
income. Taxable income differs from net income (profit presented in the income statement), because it excludes income and expenses
taxable or deductible in other years, and excludes items not permanently taxable or not deductible. Income tax and social contribution
are accrued based on legislation in place in the end of the year. The Company periodically evaluates and measures the positions
taken in the income tax return with respect to situations in which the applicable tax regulations are subject to interpretation.
It establishes provisions, where appropriate, based on amounts expected to be paid to the tax authorities.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><u>Deferred
taxes</u></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Deferred
income tax is recognized, using the liability method, on temporary differences arising between the tax basis of assets and liabilities
and their carrying amounts in the financial statements. However, the deferred income tax is not accounted for if it arises from
initial recognition of an asset or liability in a transaction that at the time of the transaction affects neither accounting nor
taxable profit nor loss, except for business combinations. Deferred income tax is determined using tax rates (and laws) effective
at the end of the reporting period and expected to apply when the related deferred income tax asset is realized or the deferred
income tax liability is settled.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Deferred
income tax and social contribution assets are recognized only to the extent that it is probable that future taxable profit will
be available for which temporary differences can be utilized and tax losses can be carryforward.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Deferred
taxes assets and liabilities are offset when there is a legally enforceable right of offsetting current tax assets against current
tax liabilities and when deferred income tax assets and liabilities are related to income taxes levied by same tax authority over
the tax entity.</font></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory', window );">Taxes on revenues</a></td>
<td class="text"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.17
Taxes on revenues</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Revenues
from sanitation services are recognized on accrual basis for PASEP (Programa de Forma&#231;&#227;o do Patrim&#244;nio do Servidor
P&#250;blico) and Cofins (Contribui&#231;&#227;o para o Financiamento da Seguridade Social), calculated at the rates of 1.65%
and 7.60%, respectively.</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">In
addition, revenues from sanitation services are also subject to the Regulatory, Control and Oversight Fee (TRCF - Taxa de Regula&#231;&#227;o,
Controle e Fiscaliza&#231;&#227;o), whose taxable event is the performance of regulatory, control and monitoring activities by
ARSESP, calculated at 0.50% of the annual revenue directly generated by the service provided less taxes levied on the service.</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
taxes related to PASEP and Cofins incident on amounts invoiced to public entities are due when invoices are received.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">These
taxes are calculated by the non-cumulativeness regime and presented net, as deductions from gross revenues. Tax debts calculated
over &#8220;other operating income&#8221; are presented as deductions from the respective operating income.</font></p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DescriptionOfAccountingPolicyForPensionObligationsExplanatory', window );">Pension obligations</a></td>
<td class="text"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.18
Pension obligations</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Defined
benefit</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company makes contributions to defined benefit plans on a contractual basis and sponsored thereby. The regular contributions comprise
the net administrative expenses and are recognized in the income statement for the period.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Liabilities
from defined benefit pension plan obligations correspond to the present value of the defined benefit obligation at the end of
the reporting period, less the fair value of the plan&#8217;s assets. The defined benefit obligation (G1) and (G0) are calculated
on an annual basis by independent actuaries, using the projected unit credit method. The estimated future cash outflow is discounted
to its present value, using the interest rates of Government bonds with maturities that approximate the maturity of the related
liability.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Referring
to actuarial gains and losses deriving from adjustments based on the experience and changes in actuarial assumptions are directly
recorded under equity, as other comprehensive income (OCI), so that the plan's net assets or liabilities are recognized in the
statement of financial position in order to reflect the full amount of plan&#8217;s deficit or surplus.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">In
an event where a curtailment relates to only some of the employees covered by a plan, or where only part of an obligation is settled,
the gain or loss includes a proportionate share of the past service cost and actuarial gains and losses. The proportionate share
is determined on the basis of the present value of the obligations before and after the curtailment or settlement.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(b)
&#160;&#160;&#160;&#160;&#160;&#160;&#160;Defined contribution</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company makes contributions to defined contribution plans on a contractual basis and sponsored thereby, a supplementary private
pension entity that provides post-employment benefits to its employees, in which the Company makes fixed and equal contributions
to employees, within the limits set by regulation. In this model, the benefits paid are directly related to the amount contributed,
with no deficits to be covered by the Company.</font></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory', window );">Financial revenues and expenses</a></td>
<td class="text"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.19
Financial revenues and expenses</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Financial
revenue is primarily comprised of interest and inflation adjustments resulting from financial investments, escrow deposits and
negotiations with customer to pay by installments, calculated using the effective interest rate method.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Financial
expenses are primarily comprised of interest, inflation adjustments and exchange rate changes on borrowings and financing, provisions,
public-private partnership and program contract commitments. These financial income and expenses are calculated using the effective
interest rate method.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Inflation
adjustments and exchange gains and losses derive from the collection or payment to third parties, as contractually required by
law or court decision, and recognized on an accrual basis pro rata temporis. Inflation adjustments included in the agreements
are not considered embedded derivatives, since they are deemed as inflation adjustment rates for the Company&#8217;s economic
scenario.</font></p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory', window );">Leases</a></td>
<td class="text"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.20
Leases</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Leases
are recognized at the present value of the contractual obligations, presented in assets as Right of Use (Note 15 (j)) and in liabilities
as Leases (Note 17 (b)), except for short-term contracts (12 months or less) and/or low value (below US$ 5), which are recorded
in the income statement recognized as an expense when incurred.</font></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DescriptionOfAccountingPolicyForOtherCurrentAndNoncurrentAssetsAndLiabilitiesExplanatory', window );">Other current and noncurrent assets and liabilities</a></td>
<td class="text"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.21
Other current and noncurrent assets and liabilities</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Other
assets are stated at acquisition cost, net of any impairment loss, where applicable. The amounts recognized as other
liabilities are stated at known or estimated amounts, including, where applicable, related charges and inflation
adjustments.</font></p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForDividendsExplanatory', window );">Dividends and interest on capital</a></td>
<td class="text"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.22
Dividends and interest on capital</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company uses the tax benefits of distributing dividends as interest on capital, as permitted by Brazilian Law and based on the
Bylaws. This distribution of dividend is accounted for in accordance with Brazilian Law 9,249/95 for tax deductibility purposes,
limited to the daily pro rata fluctuation of the Long-term Interest Rate (TJLP). The benefit attributed to the shareholders is
recognized in the current liability against Equity, based on its by-laws. Dividends and interest on capital over the minimum established
in the by-laws are recognized when approved by the shareholders in the shareholders&#8217; meeting, except for taxes incurring
in the distribution of interest on capital. The tax benefit of the interest on capital is accrued in the income statement of the
year, under the same recognition basis of expenses with interest on capital.</font></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DescriptionOfAccountingPolicyForPresentValueAdjustmentExplanatory', window );">Present value adjustment</a></td>
<td class="text"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.23
Present value adjustment</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Current
and noncurrent financial assets and liabilities arising from long- or short-term transactions are adjusted to present value based
on market discount rates as of the transaction date, when the effects are significant.</font></p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory', window );">Segment information</a></td>
<td class="text"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.24
Segment information </b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Operating
segments are determined in a manner consistent with the internal reporting to the Company&#8217;s chief operating decision maker
(&#8220;CODM&#8221;), which, in the case of SABESP, is comprised of the Board of Directors and Board of Executive Officers, to
make strategic decisions, allocate resources and evaluate performance.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Consequently,
the Company determined that it has one operating segment (sanitation services).</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
accounting policies used to determine segment information are the same as those used to prepare the Company&#8217;s financial
statements.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
measure of the segment&#8217;s profit or loss is operating income before other operating expenses, net and equity accounting,
which excludes construction revenue and related costs.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
CODM analyzes asset and liabilitity information on a consolidated basis. Consequently, the Company does not disclose segment information
on assets and liabilities.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Substantially
all of the Company&#8217;s noncurrent assets and revenue generated from customers are located in S&#227;o Paulo State. Consequently,
financial information is not disclosed by geographic area.</font></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory', window );">Translation into foreign currency</a></td>
<td class="text"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>3.25
Translation into foreign currency</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Functional
and reporting currency</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Items
included in the financial statements are measured using the currency of the primary economic environment in which the company
operates ("the functional currency"). The financial statements are presented in Brazilian reais (R$), which is also the Company's
functional currency. All financial information has been stated in reais and rounded to the next thousand, except where otherwise
indicated.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Foreign
currency translation</b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Foreign
currency-denominated transactions are translated into Brazilian reais using the exchange rates prevailing at the transaction dates.
Statement of financial position accounts are translated by the exchange rate prevailing at reporting date.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Exchange
gains and losses resulting from the settlement of these transactions and the translation of foreign currency-denominated cash
assets and liabilities are recognized in the income statement, except for borrowings and financing referring to property, plant
and equipment or intangible assets in progress, where exchange losses are recognized as corresponding entry to the asset while
construction is in progress, as described in Note 3.12.</font></p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for interest and other costs that the entity incurs in connection with the borrowing of funds.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
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<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForBorrowingCostsExplanatory</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
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<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForBorrowingsExplanatory</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForDividendsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForDividendsExplanatory</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for employee benefits. Employee benefits are all forms of consideration given by an entity in exchange for services rendered by employees or for the termination of employment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
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<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for environment related expense.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
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<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for finance income and costs. [Refer: Finance income (cost)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for financial instruments. [Refer: Financial instruments, class [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
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<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for foreign currency translation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
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<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for the impairment of non-financial assets. [Refer: Financial assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for income tax.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for investment property. [Refer: Investment property]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for leases. A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for measuring inventories. [Refer: Inventories]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 2<br> -IssueDate 2020-01-01<br> -Paragraph 36<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=2&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_36_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for property, plant and equipment. [Refer: Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
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<td><strong> Data Type:</strong></td>
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<td>na</td>
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<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for provisions. [Refer: Provisions]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for recognising revenue. [Refer: Revenue]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for segment reporting.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory</td>
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<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for service concession arrangements. [Refer: Service concession arrangements [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for taxes other than income tax. [Refer: Tax expense other than income tax expense]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for trade and other payables. [Refer: Trade and other payables]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory</td>
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<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for trade and other receivables. [Refer: Trade and other receivables]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy used to determine the components of cash and cash equivalents. [Refer: Cash and cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 46<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_46&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure represents information related to description of accounting policy for other current and noncurrent assets and liabilities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731870313752">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>1. Operations (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
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<td class="text"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
table below shows a summary of the contractual situation of the municipalities served:</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 15%; padding-left: 5.4pt; padding-right: 5.4pt"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.45pt; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
                                         31,</b></font></p>
        <p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0 0pt 21.3pt; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>2020</b>&#160;</font></p></td>
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                                         31,</b>&#160;</font></p>
        <p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0 0pt 21.3pt; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>2019</b>&#160;</font></p></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 21.3pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 21.3pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 21.3pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(213,234,234)">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total
    municipalities that have already signed contracts (*)</font></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">342</font></td>
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<tr style="font: 10pt Times New Roman, Times, Serif; background-color: white">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; vertical-align: top; text-align: justify; padding-left: 7.1pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Balance
    &#8211; intangible and contract assets</font></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">39,440,568</font></td>
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    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; vertical-align: top; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">&#160;&#160;&#160;Percentage
    of intangible and contract assets</font></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">93.08%</font></td>
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    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; vertical-align: top; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;Revenue
    from sanitation services (excluding construction revenue)</font></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">14,406,803</font></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">13,700,777</font></td></tr>
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    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; vertical-align: top; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">&#160;&#160;&#160;&#160;Percentage
    of revenue from sanitation services (excluding construction revenue)</font></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">95.05%</font></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">84.92%</font></td></tr>
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    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(213,234,234)">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Municipalities
    with expired:</font></td>
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    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">21</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 7.1pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Balance
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    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">264,931</font></td>
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    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">0.63%</font></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">4.10%</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">&#160;&#160;&#160;Revenue
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    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 21.3pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">39,088</font></td>
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(213,234,234)">
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(213,234,234)">
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(213,234,234)">
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(213,234,234)">
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(213,234,234)">
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<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.75pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.75pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">(*)
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731823723208">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>4 Changes in accounting practices and disclosures (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
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<tr class="ro">
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<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

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        arising from past events. For a tax within the scope of IFRIC 21 - Taxes, the acquirer applies IFRIC 21 to determine whether the
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        <p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 2.85pt">The amendments prohibit deducting from the cost of an item
        of property, plant and equipment any proceeds from the sale of items produced before the asset is available for use, i.e. proceeds
        to bring the asset to the location and in the condition necessary for it to be able to operate as intended by the Company. Consequently,
        the entity recognizes these proceeds from the sale and corresponding costs in the result and measures the costs of these items
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        performance of the asset is such that it can be used in the production or supply of goods or services, for rent to third parties,
        or for administrative purposes. If not presented separately in the statement of comprehensive income, the financial statements
        should disclose the amounts of resources and costs included in income corresponding to items produced that are not a product of
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        comprises costs directly related to the contract, these being the incremental costs of compliance with that contract (e.g., employees
        or materials) and the allocation of other costs directly related to contract compliance (for example, allocation of depreciation
        expenses to an item of property, plant and equipment used to fulfill the contract).</p>
        <p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 2.85pt">&#160;</p>
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        first time. The comparative amounts are not restated. Instead, the entity shall recognize the cumulative effect of the initial
        adoption of the changes as adjusting the opening balance of retained earnings (or another component of shareholders' equity, as
        applicable) on the date of initial adoption.</p>
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        <p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 2.85pt">Annual improvements to IFRSs: 2018-2020 Cycle Amendments to
        IFRS 1 &#8211; First-time Adoption of International Financial Reporting Standards<sup>1</sup>, IFRS 9 &#8211; Financial Instruments<sup>1</sup>,
        IFRS 16 &#8211; Leases and IAS 41 &#8211; Biological Assets and Agricultural Product<sup>1</sup></p>
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        Standards - provides for an additional measure for a subsidiary that becomes an initial adopter after its parent company with respect
        to accounting for accumulated translation differences.</font></p>
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        when applying the &#8220;10%&#8221; test to assess whether the financial liability should be written off, the entity includes only
        the fees paid or received between the entity (debtor) and the creditor, including fees paid or received by the entity or creditor
        on behalf of the other party.</font></p>
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        of reimbursement of improvements to third-party properties. Since the amendment is only an illustrative example, no effective date
        is defined.</font></p>
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<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">1 Effective for annual periods beginning on
or after January 1, 2022.</p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">2 Effective for annual periods beginning on
or after January 1, 2023.</p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">3 The effective date of the amendments has
not yet been defined by IASB.</p><span></span>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731818850856">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>5 Risk management (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
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<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfExposureToExchangeRiskTableTextBlock', window );">Schedule of exposure to exchange risk</a></td>
<td class="text"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Below, the Company&#8217;s exposure to exchange risk:</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

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    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Borrowings
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Borrowings
    and financing &#8211; Yen</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">52,969,560</font></td>
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    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">2,097,225</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Interest
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    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">5,540</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">32,242</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Interest
    and charges from borrowings and financing &#8211; Yen</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">16,037</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">12,725</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total
    exposure</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3,563,170</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">6,382,009</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
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    cost &#8211; US$</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(12,342)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(20,173)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Borrowing
    cost &#8211; Yen</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(2,966)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(3,038)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total
    foreign-currency denominated borrowings (Note 17)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 2.25pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">3,547,862</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 2.25pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">6,358,798</font></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfIncreaseDecreaseInExchangeRateTableTextBlock', window );">Schedule of increase/decrease in exchange rate</a></td>
<td class="text"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
decrease was partially offset by the appreciation of the US dollar and Yen against the Real, as shown in the following table:</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; width: 18%; text-align: center; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 33%; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 28%; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 21%; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Variation</b></font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">US$</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">R$
    5.1967</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">R$
    4.0307</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">28.9%</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Iene</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">R$
    0.05043</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">R$
    0.03715</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">35.7%</font></td></tr></table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ScheduleOfCurrencyExposureTableTextBlock', window );">Schedule of currency exposure</a></td>
<td class="text"><p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company understands that scenarios 25% and 50% are reasonable, given the instability of the real against the U.S. dollar and the
Yen. Depreciation came to 28.9% and 35.7%, respectively, in 2020.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 63%; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 13%; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Scenario
    I (Probable)</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 13%; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Scenario
    II (+25%)</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 11%; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Scenario
    III (+50%)</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: center; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(*)</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif"><b>Net
    currency exposure as of December 31, 2020 in US$ - Liabilities </b></font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">167,479</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">167,479</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">167,479</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">US$
    rate as of December 31, 2020</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">5.1967</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">5.1967</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">5.1967</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Exchange
    rate estimated according to the scenario</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">5.0000</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">6.2500</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">7.5000</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Differences
    between the rates</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">0.1967</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(1.0533)</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(2.3033)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Effect
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    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">32,943</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(176,406)</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(385,754)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif"><b>Net
    currency exposure as of December 31, 2020 in Yen - Liabilities</b></font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">52,969,560</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">52,969,560</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">52,969,560</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Yen
    rate as of December 31, 2020</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">0.05043</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">0.05043</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">0.05043</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Exchange
    rate estimated according to the scenario</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">0.05125</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">0.06406</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">0.07687</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Differences
    between the rates</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(0.00082)</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(0.01363)</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(0.02644)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Effect
    on net financial result R$ - gain/(loss) </font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(43,435)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(721,975)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(1,400,515)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total
    effect on net financial result in R$ - gain/(loss) </font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(10,492)</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(898,381)</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(1,786,269)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
</table>
<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="text-align: justify; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(*)
    For the probable scenario in US dollar, the exchange rate estimated for December 31, 2021 was used, pursuant to the BACEN
    Focus Report of December 31, 2020. For the Yen, the exchange estimated for December 31, 2021 was used, according to B3&#8217;s
    Reference Rates report of December 31, 2020.</font></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfBorrowingAndFinancingVariableInterestRateTableTextBlock', window );">Schedule of borrowing and financing variable interest rate</a></td>
<td class="text"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
table below provides the Company's borrowings and financing subject to variable interest rate:</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; width: 30%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 37%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 33%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">CDI<sup>(i)</sup></font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">7,836,988</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,866,755</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">TR<sup>(ii)</sup></font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,619,416</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,675,203</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">IPCA<sup>(iii)</sup></font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">2,176,547</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,366,134</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">TJLP<sup>(iv)</sup></font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,517,657</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,381,342</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">LIBOR<sup>(v)</sup></font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">870,337</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">2,829,073</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Interest
    and charges</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">164,439</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">105,667</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total
    </font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">14,185,384</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">9,224,174</font></td></tr>
</table>
<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">(i)
CDI &#8211; (Certificado de Dep&#243;sito Interbanc&#225;rio), an interbank deposit certificate</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">(ii)
TR &#8211; Interest Benchmark Rate</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">(iii)
IPCA &#8211; (&#205;ndice Nacional de Pre&#231;os ao Consumidor Amplo), a consumer price index</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">(iv)
TJLP &#8211; (Taxa de Juros a Longo Prazo), a long-term interest rate index</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">(v)
LIBOR &#8211; London Interbank Offered Rate</font></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfCreditInformationOfBanksTableTextBlock', window );">Schedule of credit information of banks</a></td>
<td class="text"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">For the credit quality of the banks, such as
deposits and financial investments, the Company considers the lower rating published by three main international rating agencies
(Fitch, Moody's and S&#38;P), according to internal policy of market risk management:</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 37%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Banks</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 21%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>Fitch</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 21%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>Moody's</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 21%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>Standard
    Poor's</b></font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Banco
    do Brasil S/A</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">AA(bra)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Aa1.br</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Banco
    Santander Brasil S/A</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Aaa.br</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">brAAA</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Brazilian
    Federal Savings Bank</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">AA(bra)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Aa1.br</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">brAAA</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Banco
    Bradesco S/A</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">AAA(bra)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Aa1.br</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">brAAA</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Ita&#250;
    Unibanco Holding S/A</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">AAA(bra)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Aa1.br</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">brAAA</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Banco
    BV</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Aa3.br</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">brAAA</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Banco
    BTG Pactual S/A</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">AA(bra)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Aa2.br</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">brAA+</font></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfCreditRiskExplanatory', window );">Schedule of credit rating</a></td>
<td class="text"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
table below shows the rating assessment released by the Fitch agency, for deposit transactions and financial investments in local
currency (R$ - domestic rating):</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; width: 48%; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 26%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 26%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Cash
    and cash equivalents and financial investments</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">AA(bra)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">2,662,685
    </font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">2,193,725
    </font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">AAA(bra)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">891,243
    </font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">41,992
    </font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Other
    (*)</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">253,619</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">17,493</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3,807,547
    </font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">2,253,210
    </font></td></tr>
</table>
<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">(*)
This category includes current accounts and investment funds in banks whose balances were not significant in 2019. The amount
of R$ 253,066 referring to Banco BV (no classification) was recorded in 2020.</font></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfLiquidityRiskExplanatory', window );">Schedule of liquidity risk</a></td>
<td class="text"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"> For agreements with floating interest rate, the interest rates used correspond to the base dates above.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; width: 44%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 8%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>2021</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 8%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>2022</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 8%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>2023</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 8%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>2024</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 8%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>2025</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 8%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>2026
    onwards</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 8%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>Total</b></font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; white-space: nowrap; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif"><b>As
    of December 31, 2020</b></font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; vertical-align: top; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Liabilities</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Borrowings
    and financing</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3,439,199</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,994,506</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">2,019,520</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">2,177,923</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: normal 10pt/110% Times New Roman, Times, Serif">1,672,201</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">9,828,487</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">21,131,836</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Accounts
    payables to suppliers and contractors</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">263,741</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: normal 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: normal 10pt/110% Times New Roman, Times, Serif">263,741</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Services
    payable</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">453,750</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: normal 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: normal 10pt/110% Times New Roman, Times, Serif">453,750</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Public-Private
    Partnership &#8211; PPP</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">404,800</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">405,132</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">405,444</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">350,342</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: normal 10pt/110% Times New Roman, Times, Serif">333,148</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">4,256,084</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">6,154,950</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Program
    Contract Commitments</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">163,798</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">33,287</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">33,287</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,045</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: normal 10pt/110% Times New Roman, Times, Serif">1,045</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">13,133</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">245,595</font></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ScheduleOfSensitivityAnalysisOnInterestRateRiskTableTextBlock', window );">Schedule of sensitivity analysis on interest rate risk</a></td>
<td class="text"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The purpose of the sensitivity analysis is
to measure the impact of changes in the market over the financial instruments, 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.</p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td colspan="9" style="border-bottom: black 1pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><b>December 31, 2020</b></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
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    <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 11%; white-space: nowrap; padding-left: 5.4pt; padding-right: 5.4pt">
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
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    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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<tr style="font: 10pt Times New Roman, Times, Serif; background-color: white">
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    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
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    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
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    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
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    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">3.7500%</font></td>
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">(235,110)</font></td>
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    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">(352,664)</font></td></tr>
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    <td style="font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 8pt/110% Georgia, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
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    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
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    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
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    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
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    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
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    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 8pt/110% Georgia, Times, Serif">&#160;</font></td>
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    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 8pt/110% Georgia, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
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    <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
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<tr style="font: 10pt Times New Roman, Times, Serif">
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    <td style="font: 10pt/110% Times New Roman, Times, Serif; vertical-align: top; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
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    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td></tr>
</table>
<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">(*) Source: CDI and IPCA (BACEN Focus Report, December 31, 2020) and long-term interest rate as of December 31, 2020 (BACEN).</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif">
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<tr style="font: 10pt Times New Roman, Times, Serif">
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</table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfCapitalManagementTableTextBlock', window );">Schedule of capital management</a></td>
<td class="text"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Total
capital is calculated as total equity as shown in the statement of the financial position plus net debt.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
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    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></font></td>
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Total
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Net
    debt</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">13,451,077</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">10,991,499</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Total
    equity</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">22,793,704</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">21,635,783</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Total
    capital (shareholders + providers of capital)</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">36,244,781</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">32,627,282</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 2pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Leverage
    ratio</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">37%</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">34%</font></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFairValueOfFinancialInstrumentsExplanatory', window );">Schedule of fair value of financial instruments</a></td>
<td class="text"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
estimated fair values of financial instruments are as follows:</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Financial
assets</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td colspan="2" style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td>
    <td colspan="2" style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 40%; white-space: nowrap; text-align: center; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 15%; white-space: nowrap; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Carrying
    amount</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 15%; white-space: nowrap; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Fair
    value</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 15%; white-space: nowrap; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Carrying
    amount</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 15%; white-space: nowrap; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Fair
    value</b></font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Cash
    and cash equivalents</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">396,401</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">396,401</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">2,253,210</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">2,253,210</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Financial
    investments</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,411,146</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,411,146</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Restricted
    cash</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">35,742</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">35,742</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">26,018</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">26,018</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Trade
    receivables</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">2,450,986</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">2,450,986</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">2,353,027</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">2,353,027</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Water
    National Agency &#8211; ANA </font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">26,463</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">26,463</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">32,466</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">32,466</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Other
    receivables </font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">246,110</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">246,110</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">194,178</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">194,178</font></td></tr></table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfFinancialLiabilitiesTableTextBlock', window );">Schedule of financial liabilities</a></td>
<td class="text"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Financial
liabilities</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td colspan="2" style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td>
    <td colspan="2" style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 45%; white-space: nowrap; text-align: center; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 10%; white-space: nowrap; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Carrying
    amount</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 15%; white-space: nowrap; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Fair
    value</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 15%; white-space: nowrap; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Carrying
    amount</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 15%; white-space: nowrap; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>Fair
    value</b></font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 3pt; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: normal 10pt Times New Roman, Times, Serif">Borrowings
    and financing</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: normal 10pt Times New Roman, Times, Serif">17,258,624</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: normal 10pt Times New Roman, Times, Serif">&#160;17,702,649</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: normal 10pt Times New Roman, Times, Serif">13,244,709</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: normal 10pt Times New Roman, Times, Serif">13,937,611</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Accounts
    payables to suppliers and contractors</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">263,741</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">263,741</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">369,631</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">369,631</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Services
    payable</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">453,750</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">453,750</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">474,078</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">474,078</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Program
    contract commitments</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">231,480</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">231,480</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">377,253</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">377,253</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Public-Private
    Partnership - PPP</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,175,273</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,175,273</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,293,980</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,293,980</font></td></tr></table><span></span>
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</tr>
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<div style="display: none;">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of credit risk. [Refer: Credit risk [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Section Credit risk<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;doctype=Standard&amp;dita_xref=IFRS07_g35A-38_TI<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of the fair value of financial instruments. [Refer: Financial instruments, class [member]; At fair value [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of liquidity risk. [Refer: Liquidity risk [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The tabular disclosure of currency exposure.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The tabular disclosure of sensitivity analysis on interest rate risk.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure represents information related to summary of borrowing and financing variable interest rate.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure represents information related to summary of capital management.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure represents information related to summary of credit information of banks.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure represents information related to summary of exposure to exchange risk.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure represents information related to summary of financial liabilities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure represents information related to summary of increase decrease in exchange rate.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731870317352">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>7 Cash and cash equivalents (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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    31, 2020</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 30%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
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    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Cash
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    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">74,033</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">176,497</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Cash
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    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">322,368</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">2,076,713</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Total</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">396,401</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">2,253,210</font></td></tr></table><span></span>
</td>
</tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure represents information related to summary of cash and cash equivalents.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731827325272">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>8 Financial investments (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_FinancialInvestmentsAbstract', window );"><strong>Financial investments [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfFinancialInvestmentsTableTextBlock', window );">Schedule of financial investments</a></td>
<td class="text"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
Company has financial investments in CDB, with daily liquidity, which it does not intend to use in the next three months, as shown
below:</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; width: 60%; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 40%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Banco
    BV </font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">253,066</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Banco
    Ita&#250; S/A </font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">354,296</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Banco
    Bradesco S/A </font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">506,136</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Banco
    BTG Pactual S/A </font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">354,299</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Banco
    do Brasil S/A </font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">1,943,349</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">3,411,146</font></td></tr></table><span></span>
</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure represents information related to summary of financial investments .</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731870313752">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>9 Restricted cash (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_RestrictCashAbstract', window );"><strong>Deferred income tax and social contribution - G1 Plan</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRestrictedCashTableTextBlock', window );">Schedule of restricted cash</a></td>
<td class="text"><table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><td style="font: 10pt Times New Roman, Times, Serif; width: 48%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif"></font></td>
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    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 26%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Agreement
    with the S&#227;o Paulo municipal government (i)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">29,599</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">17,068</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Brazilian
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    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">272</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">2,245</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Other</font></td>
    <td style="border-bottom: black 0.75pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">5,871</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">6,705</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">35,742</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">26,018</font></td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>
<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 0px; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 14.2pt"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>
                              <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Refers
    to the amount deducted from the 7.5% of municipal revenue transferred to the Municipal Fund for Environmental Sanitation and
    Infrastructure, corresponding to eventual amounts unpaid by direct management bodies, foundations and government agencies,
    as established in the agreement entered into with the municipal government of S&#227;o Paulo; and</font></td></tr>
</table>

<p style="margin-top: 0; margin-bottom: 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>
<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 0px; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 14.2pt"><p style="margin-top: 0; margin-bottom: 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>
                                                                        <p style="margin-top: 0; margin-bottom: 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Refers
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    Company, which are blocked as per contractual clause.</font></td></tr></table><span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_RestrictCashAbstract</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure represents information related to summary of restricted cash.</p></div>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731820637848">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>10 Trade receivables (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TradeReceivablesAbstract', window );"><strong>Trade Receivables</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfFinancialPositionTableTextBlock', window );">Schedule of financial position</a></td>
<td class="text"><table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><td style="font: 10pt Times New Roman, Times, Serif; width: 50%; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif"></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 25%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">1,663,738</font></td>
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">Agreements
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    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">398,367</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">378,341</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">2,062,105</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">1,883,491</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">Government
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">473,201</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">472,666</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">3,859</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">2,805</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">Agreements
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    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">333,740</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">277,047</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">810,800</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">752,518</font></td></tr>
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    <td style="font: 10pt/110% Times New Roman, Times, Serif; vertical-align: bottom; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Wholesale
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    <td style="font: 10pt/110% Times New Roman, Times, Serif; vertical-align: top; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; vertical-align: top; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">Mogi
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">3,278</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">S&#227;o
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    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">18,808</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">9,871</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">Total
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    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">22,390</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">13,149</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">Unbilled
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    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">713,310</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">745,884</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">Subtotal</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">3,608,605</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">3,395,042</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">Allowance
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    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(1,157,619)</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(1,042,015)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">Total
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    <td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">2,450,986</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">2,353,027</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">Current</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">2,204,029</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">2,137,752</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">Noncurrent
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    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">246,957</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">215,275</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">2,450,986</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">2,353,027</font></td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>
<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 28.35pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 36pt"><font style="font: 10pt Times New Roman, Times, Serif">(i)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">General
    customers - residential and small and mid-sized companies;</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 28.35pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 36pt"><font style="font: 10pt Times New Roman, Times, Serif">(ii)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Special
    customers - large consumers, commercial, industries, condominiums and special billing customers (fixed demand agreements,
    industrial waste, wells, among others);</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 28.35pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 36pt; text-align: justify; padding-left: 10pt; text-indent: -10pt"><font style="font: 10pt Times New Roman, Times, Serif">(iii)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Agreements
    - installment payments of past-due receivables, plus monetary adjustment and interest, according to the agreements;</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 10pt/110% Times New Roman, Times, Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 28.35pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 36pt; text-align: justify; padding-left: 10pt; text-indent: -10pt"><font style="font: 10pt Times New Roman, Times, Serif">(iv)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Wholesale
    basis customers - municipal governments - This balance refers to invoices issued as a result of services provided to municipalities,
    which are responsible for distributing to, billing and charging final customers.</font></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfAgingOfTradeReceivablesTableTextBlock', window );">Schedule of aging of trade receivables</a></td>
<td class="text"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>The aging of trade receivables is as follows</b></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 40%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt">&#160;</td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 30%; white-space: nowrap; text-align: right"><b>December 31, 2020</b></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 30%; text-align: right"><b>December 31, 2019</b></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 9pt Georgia, Times, Serif">Current</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 9pt Georgia, Times, Serif">1,793,104</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 9pt Georgia, Times, Serif">1,762,606</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 9pt Georgia, Times, Serif">Past-due:</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 9pt Georgia, Times, Serif">Up to 30 days</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 9pt Georgia, Times, Serif">340,760</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 9pt Georgia, Times, Serif">330,488</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 9pt Georgia, Times, Serif">From 31 to 60 days</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 9pt Georgia, Times, Serif">177,103</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 9pt Georgia, Times, Serif">164,913</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 9pt Georgia, Times, Serif">From 61 to 90 days</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 9pt Georgia, Times, Serif">120,488</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 9pt Georgia, Times, Serif">86,765</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 9pt Georgia, Times, Serif">From 91 to 120 days</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 9pt Georgia, Times, Serif">88,323</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 9pt Georgia, Times, Serif">58,971</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 9pt Georgia, Times, Serif">From 121 to 180 days</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 9pt Georgia, Times, Serif">113,060</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 9pt Georgia, Times, Serif">81,003</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 9pt Georgia, Times, Serif">From 181 to 360 days</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 9pt Georgia, Times, Serif">82,365</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 9pt Georgia, Times, Serif">33,206</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 9pt Georgia, Times, Serif">Over 360 days</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right">893,402</td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">877,090</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 9pt Georgia, Times, Serif">Total past-due</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right">1,815,501</td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,632,436</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 9pt Georgia, Times, Serif">Total </font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right">3,608,605</td>
    <td style="border-bottom: black 1.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">3,395,042</td></tr>
</table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfTradeReceivableAllowanceForDoubtfulAccountsTableTextBlock', window );">Schedule of allowance for doubtful accounts</a></td>
<td class="text"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;<b>Allowance
for doubtful accounts </b></font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; width: 46%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 18%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 18%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 18%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2018</b></font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Balance
    at beginning of the year </font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,042,015</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,099,442</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,067,973</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Additions</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">176,776</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">54,064</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">61,315</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Recoveries</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(61,172)</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(111,491)</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(29,846)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Balance
    at the end of the year</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">1,157,619</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">1,042,015</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">1,099,442</font></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfReconciliationOfEstimatedLossesOfIncomeTableTextBlock', window );">Schedule of reconciliation of estimated/historic losses of income</a></td>
<td class="text"><table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><td style="font: 10pt Times New Roman, Times, Serif; width: 48%; white-space: nowrap; padding-left: 5pt; padding-right: 5pt"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"><b>Reconciliation
                                         of estimated/historical losses</b></font></p>
        <p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;<b>of
income</b></font></p>
        <p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"></font></p></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 18%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 17%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 17%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2018</b></font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Write-offs</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(329,512)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(179,929)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(184,555)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(Losses)/reversal
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    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">290</font></td>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731818789592">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>11 Related-Party Balances and Transactions (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
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    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">-
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="border-bottom: black 0.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">732,391</font></td>
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
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</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfLoanAgreementThroughCreditFacilityTableTextBlock', window );">Schedule of loan agreement through credit facility</a></td>
<td class="text"><table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><td style="font: 10pt Times New Roman, Times, Serif; width: 70%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif"></font></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify; padding-left: 14.2pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
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    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">(173,874)</font></td>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731827349400">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>12 Investments (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InvestmentAbstract', window );"><strong>Investment [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfInvesteesFinancialStatementsAndEquityInterestTableTextBlock', window );">Schedule of the investees' financial statements and equity interest</a></td>
<td class="text"><p style="font: 10pt Georgia,serif; margin: 0">Below is a summary of the investees&#8217; financial information and SABESP&#8217;s equity
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<p style="font: 10pt Georgia,serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse; font-size: 12pt">
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<div style="border-bottom: Black 0.5pt solid; padding: 0cm 0cm 1pt">

    <p style="font: 8pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>&#160;</b></p>
    <p style="font: 8pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>Dividends distributed</b></p>
</div></td>
    <td colspan="4" style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt">
    <p style="border-bottom: Black 0.5pt solid; font: 8pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>Profit (loss) for the
    year</b></p></td></tr>
  <tr style="height: 13.9pt">
    <td style="white-space: nowrap; vertical-align: bottom; width: 30%; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt">&#160;</td>
    <td style="vertical-align: bottom; width: 8%; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt">
    <p style="border-bottom: Black 0.5pt solid; font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>2020</b></p></td>
    <td style="vertical-align: bottom; width: 8%; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt">
<div style="border-bottom: Black 0.5pt solid; padding: 0cm 0cm 1pt">

    <p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>&#160;</b></p>
    <p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>2019</b></p>
</div></td>
    <td style="vertical-align: bottom; width: 8%; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt">
<div style="border-bottom: Black 0.5pt solid; padding: 0cm 0cm 1pt">

    <p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>&#160;</b></p>
    <p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>2018</b></p>
</div></td>
    <td style="vertical-align: top; width: 12%; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt">
<div style="border-bottom: Black 0.5pt solid; padding: 0cm 0cm 1pt">

    <p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>&#160;</b></p>
    <p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>2020</b></p>
</div></td>
    <td style="vertical-align: bottom; width: 8%; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt">
<div style="border-bottom: Black 0.5pt solid; padding: 0cm 0cm 1pt">

    <p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>&#160;</b></p>
    <p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>2020</b></p>
</div></td>
    <td style="vertical-align: top; width: 8%; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt">
<div style="border-bottom: Black 0.5pt solid; padding: 0cm 0cm 1pt">

    <p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>&#160;</b></p>
    <p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>(*)</b></p>
</div></td>
    <td style="vertical-align: bottom; width: 10%; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt">
<div style="border-bottom: Black 0.5pt solid; padding: 0cm 0cm 1pt">

    <p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>&#160;</b></p>
    <p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>2019</b></p>
</div></td>
    <td style="vertical-align: bottom; width: 8%; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt">
<div style="border-bottom: Black 0.5pt solid; padding: 0cm 0cm 1pt">

    <p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>&#160;</b></p>
    <p style="font: 7.5pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>2018</b></p>
</div></td></tr>
  <tr style="height: 13.9pt">
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; line-height: 110%">&#160;</td>
    <td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; line-height: 110%">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt">&#160;</td>
    <td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; line-height: 110%">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; line-height: 110%">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt">&#160;</td></tr>
  <tr style="height: 13.9pt; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">Sesamm</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">51,514</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">45,923</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">43,547</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">(1,741)</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">7,332</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">-</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">4,418</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">5,621</font></td></tr>
  <tr style="height: 13.9pt; vertical-align: bottom; background-color: White">
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">&#193;guas de Andradina</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">29,576</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">30,065</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">24,832</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">(1,267)</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">3,403</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">(2,625)</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">7,271</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">2,407</font></td></tr>
  <tr style="height: 13.9pt; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">&#193;guas de Castilho</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">8,533</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">7,242</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">6,084</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">(322)</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">1,600</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">13</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">1,767</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">1,001</font></td></tr>
  <tr style="height: 13.9pt; vertical-align: bottom; background-color: White">
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">Saneaqua Mairinque&#185;</font><font style="font: 8pt/110% Times New Roman,serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">4,013</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">4,783</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">5,720</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">-</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">(770)</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">-</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">(871)</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">(790)</font></td></tr>
  <tr style="height: 13.9pt; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">Attend Ambiental</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">11,409</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">7,486</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">1,426</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">-</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">3,958</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">(35)</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">(18,217)</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">(3,743)</font></td></tr>
  <tr style="height: 13.9pt; vertical-align: bottom; background-color: White">
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">Aquapolo Ambiental</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">41,903</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">37,772</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">30,170</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">(15,000)</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">19,131</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">-</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">16,283</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">11,413</font></td></tr>
  <tr style="height: 13.9pt; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">Paulista Geradora de Energia</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">6,692</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">7,144</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">7,625</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">-</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">(452)</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">-</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">(481)</font></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; height: 13.9pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 8pt/110% Georgia,serif">(822)</font></td></tr>
  </table>
<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"><sup>&#160;</sup></p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse; font-size: 12pt">
  <tr style="height: 17.5pt">
    <td style="text-align: left; white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; font-family: Arial,sans-serif; line-height: 110%"><font style="font: 7pt/110% Georgia,serif"><b>Company</b></font></td>
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    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>Investments</b></p></td>
    <td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>Dividends distributed</b></p></td>
    <td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>Other Comprehensive
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    <td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">
<div style="border-bottom: Black 0.5pt solid; padding: 0cm 0cm 1pt">

    <p style="font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>&#160;</b></p>
    <p style="font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>&#160;</b></p>
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</div></td>
    <td colspan="4" style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>Equity in the earnings
    of subsidiaries</b></p></td>
    <td colspan="3" style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>Interest percentage</b></p></td>
    </tr>
  <tr style="height: 13.85pt">
    <td style="text-align: center; white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 23%">&#160;</td>
    <td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 5%">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>2020</b></p></td>
    <td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 6%">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>2019</b></p></td>
    <td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 9%">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>2020</b></p></td>
    <td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 11%">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>2020</b></p></td>
    <td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 12%">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>2020</b></p></td>
    <td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 5%">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>2020</b></p></td>
    <td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 5%">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>(*)</b></p></td>
    <td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 5%">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>2019</b></p></td>
    <td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 5%">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>2018</b></p></td>
    <td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 4%">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>2020</b></p></td>
    <td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 5%">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>2019</b></p></td>
    <td style="text-align: center; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; width: 5%">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 1pt 0 0; text-align: center"><b>2018</b></p></td></tr>
  <tr style="height: 17.5pt">
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt">&#160;</td>
    <td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt; font-family: Arial,sans-serif; line-height: 110%">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt; font-family: Arial,sans-serif; line-height: 110%">&#160;</td>
    <td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt; font-family: Arial,sans-serif; line-height: 110%">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt; font-family: Arial,sans-serif; line-height: 110%">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt; font-family: Arial,sans-serif; line-height: 110%">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt; font-family: Arial,sans-serif; line-height: 110%">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 17.5pt">&#160;</td></tr>
  <tr style="height: 5.15pt; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.15pt; font-family: Arial,sans-serif; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">Sesamm</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">18,546</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">16,533</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">(627)</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">-</font></td>
    <td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">-</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">2,640</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">-</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">1,591</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">2,023</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">36%</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">36%</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.15pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">36%</font></td></tr>
  <tr style="height: 10.3pt; background-color: White">
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">&#193;guas de Andradina </font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">8,873</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">9,020</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">(380)</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">-</font></td>
    <td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">-</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">1,020</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">(787)</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">2,181</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">722</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">30%</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">30%</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.3pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">30%</font></td></tr>
  <tr style="height: 6.85pt; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">&#193;guas de Castilho</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">2,560</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">2,172</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">(97)</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">-</font></td>
    <td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">-</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">481</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">4</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">529</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">300</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">30%</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">30%</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 6.85pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">30%</font></td></tr>
  <tr style="height: 5.55pt; background-color: White">
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">Saneaqua Mairinque&#178;</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">-</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">1,434</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">-</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">17</font></td>
    <td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">(1,203)</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">(248)</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">-</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">(262)</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">(237)</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">4,6%</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">30%</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.55pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">30%</font></td></tr>
  <tr style="height: 10.7pt; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">Attend Ambiental</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">5,134</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">3,369</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">-</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">-</font></td>
    <td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">-</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">1,781</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">(16)</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">(8,198)</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">(1,684)</font></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">45%</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">45%</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 10.7pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">45%</font></td></tr>
  <tr style="height: 7.25pt; background-color: White">
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">Aquapolo Ambiental</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">20,532</font></td>
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    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">-</font></td>
    <td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">-</font></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">9,374</font></td>
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    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 7.25pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%"><font style="font: 7pt/110% Georgia,serif">49%</font></td>
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    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 0; text-align: right">1,673</p></td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 0; text-align: right">1,786</p></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 0; text-align: right">-</p></td>
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    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 0; text-align: right">(113)</p></td>
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    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia,serif; margin: 0; text-align: right">365</p></td>
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    <td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 9.05pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&#160;</td>
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    <td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&#160;</td>
    <td style="vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&#160;</td>
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    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&#160;</td>
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; height: 5.65pt; font-family: Arial,sans-serif; text-align: right; line-height: 110%">&#160;</td></tr>
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<p style="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">(*) Refer to changes in the equity of investees, as their financial
statements for the year ended December 31, 2019 were issued, including some adjustments, after the Company&#8217;s financial statements.</p>

<p style="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/12pt Georgia,serif; margin: 0; text-align: justify"><sup>(&#185;)</sup> The amounts presented for 2020 refer to July
31, 2020.</p>

<p style="font: 10pt/110% Georgia,serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 12pt Georgia,serif; margin: 0; text-align: justify"><font style="font-size: 10pt"><sup>(</sup>&#178;<sup>)</sup></font>
<font style="font-size: 9.5pt">On August 20, 2020, the investee Saneaqua Mairinque held an Extraordinary Shareholders' Meeting that approved
a capital increase in the amount of R$ 21,944, through the issue of 17,178,988 shares. SABESP waived its preemptive right in the participation
of such capital increase, and the shares then issued because of the capital increase were entirely subscribed by the shareholder BRK
Ambiental, resulting in the dilution of SABESP&#8217;s interest in the investee. Accordingly, SABESP discontinued the equity accounting
method and recorded this financial asset under the fair value on the transaction date, in the amount of R$ 5,734 recorded as &#8220;Other
investments&#8221;. The amounts corresponding to the equity result were recorded until July 2020.&#160;</font></p><span></span>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731827315384">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>13 Investment properties (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>


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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731825199816">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>14 Contract assets (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr>
    <td style="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; vertical-align: top; padding-bottom: 1pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; vertical-align: top; padding-bottom: 1pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">7,407,948</font></td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;&#160;</p>
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    <td style="border-bottom: black 0.5pt solid; width: 16%; white-space: nowrap; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
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<tr style="vertical-align: bottom">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total
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    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">10,387,715</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">3,188,943</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(6,168,710)</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">7,407,948</font></td></tr></table><span></span>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731822057208">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>15 Intangible assets (Tables)<br></strong></div></th>
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    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Concession
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    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">671,904</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(188,129)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">483,775</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">2,066,459</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(571,606)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,494,853</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Concession
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    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,446,261</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(711,596)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">734,665</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,334,531</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(621,679)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">712,852</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Program
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    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">23,160,119</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(6,799,812)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">16,360,307</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">19,413,768</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(5,594,068)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">13,819,700</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Program
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    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,709,757</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(338,834)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,370,923</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,651,434</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(286,559)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,364,875</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Services
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    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">20,579,676</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(5,707,072)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">14,872,604</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">19,217,091</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(4,826,328)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">14,390,763</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Software
    license of use</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">978,085</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(437,460)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">540,625</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">829,739</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(358,033)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">471,706</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Right
    of use &#8211; other assets</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">141,782</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(99,106)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">42,676</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">113,233</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(42,535)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">70,698</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">48,687,584</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(14,282,009)</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">34,405,575</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">44,626,255</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(12,300,808)</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">32,325,447</font></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SumamryOfChangesInIntangibleAssetsTableTextBlock', window );">Schedule of changes in intangible assets</a></td>
<td class="text"><table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"><tr style="vertical-align: bottom"><td style="width: 33%; white-space: nowrap; padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 6%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Addition</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Contract
    renewal</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 11%; white-space: nowrap; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Transfer
    of contract assets</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Transfers</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; white-space: nowrap; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Write-offs
    and disposals</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 10%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Amortization</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 3.5pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Intangible
    right arising from: </font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Concession
    agreements &#8211; equity value (*)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,494,853</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(1,031,830)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">47,154</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,440</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(858)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(26,985)</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">483,775</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Concession
    agreements &#8211; economic value&#160;&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">712,852</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">113,320</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(1,403)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(42)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(90,062)</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">734,665</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Program
    contracts (*)</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">13,819,700</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">303,472</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,031,830</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">2,075,268</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(51,570)</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(5,423)</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(812,970)</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">16,360,307</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Program
    contracts &#8211; commitments&#160;&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,364,875</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">58,323</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(52,275)</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,370,923</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Services
    contracts &#8211; S&#227;o Paulo </font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">14,390,763</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">20,940</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,382,656</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(23,645)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(9,990)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(888,120)</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">14,872,604</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Software
    license of use</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">471,706</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">70,016</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">78,169</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(79,266)</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">540,625</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Right
    of use &#8211; Other assets </font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">70,698</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">28,549</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(56,571)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">42,676</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">32,325,447</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">411,285</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">3,688,414</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">2,991</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(16,313)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(2,006,249)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">34,405,575</font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">(*)
As of December 31, 2020, intangible assets includes leases recognized before December 31, 2018 in accordance with IAS 17 amounting
to R$ 269,561 - R$ 76,454 recognized as concession agreements &#8211; equity value and R$ 193,107 recognized as program contracts
(R$ 292,824 as of December 31, 2019 &#8211; R$ 87,266 recognized as concession agreements &#8211; equity value and R$ 205,558
recognized as program contracts).</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 25%; white-space: nowrap; padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2018</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>First-time
    adoption of IFRS 16</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 5%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Addition</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Contract
    renewal</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Transfer
    to indemnities receivable</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; white-space: nowrap; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Transfer
    of contract assets</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 6%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Transfers
    </b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; white-space: nowrap; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Write-offs
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    <td style="border-bottom: black 0.5pt solid; width: 8%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Amortization</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019*</b></font></td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 3.5pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Intangible
    right arising from: </font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Concession
    agreements &#8211; equity value (*) </font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">4,073,344</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">2</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(2,690,660)</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(4,345)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">131,809</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">76,804</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(8,311)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(83,790)</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,494,853</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Concession
    agreements &#8211; economic value&#160;&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,232,009</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">2,034</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(532,173)</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">89,041</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,956</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(569)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(79,446)</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">712,852</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Program
    contracts (*)</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">8,777,929</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,338,443</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3,223,773</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">970,534</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">137,283</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(10,312)</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(617,950)</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">13,819,700</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Program
    contracts &#8211; commitments&#160;&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,079,551</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">331,328</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(46,004)</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,364,875</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Services
    contracts &#8211; S&#227;o Paulo </font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">13,391,452</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3,867</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(940)</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">2,054,940</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(228,583)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(20,739)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(809,234)</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">14,390,763</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Software
    license of use</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">458,175</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">81,993</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(991)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(67,471)</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">471,706</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Right
    of use &#8211; Other assets </font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">64,955</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">48,278</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(42,535)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">70,698</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total
    </font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">29,012,460</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">64,955</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">1,723,952</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(4,345)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">3,328,317</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(13,531)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(39,931)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(1,746,430)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">32,325,447</font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">(*)
As of December 31, 2019, intangible assets includes leases recognized before December 31, 2018 in accordance with IAS 17 amounting
to R$ 292,824 - (R$ 315,717 as of December 31, 2018 &#8211; R$ R$ 98,077 recognized as concession agreements &#8211; equity value
and R$ 217,640 recognized as program contracts).</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr>
    <td style="width: 26%; white-space: nowrap; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; vertical-align: bottom; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2017</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; vertical-align: top; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Transfers
    to contract assets (*)</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; vertical-align: bottom; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Additions</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; vertical-align: bottom; white-space: nowrap; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Contract
    renewal</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; vertical-align: bottom; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Transfers
    of works (**)</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; vertical-align: bottom; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Transfers</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; vertical-align: bottom; white-space: nowrap; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Write-offs
    and disposals</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 10%; vertical-align: bottom; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Amortization</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; vertical-align: bottom; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2018</b></font></td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 3pt; text-align: justify; padding-top: 2.4pt; padding-left: 3.5pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Intangible
    right arising from: </font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: justify; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Concession
    agreements &#8211; equity value&#160;&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">7,141,614</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(1,427,046)</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">93</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(1,935,780)</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">499,002</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(5,268)</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(1,406)</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(197,865)</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">4,073,344</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: justify; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Concession
    agreements &#8211; economic value&#160;&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,433,937</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(233,361)</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">373</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">114,442</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">88</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(1,031)</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(82,439)</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,232,009</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: justify; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Program
    contracts </font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">7,595,066</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(2,019,461)</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">928,818</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,935,780</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">681,742</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">3,011</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(7,616)</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(339,411)</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">8,777,929</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: justify; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Program
    contracts &#8211; commitments&#160;&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">910,375</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">206,946</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(37,770)</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,079,551</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: justify; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Services
    contracts &#8211; S&#227;o Paulo </font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">15,917,015</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(6,707,847)</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">3,724</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">4,818,734</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">12</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(14,813)</font></td>
    <td style="white-space: nowrap; padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(625,373)</font></td>
    <td style="padding-bottom: 3pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">13,391,452</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-top: 2.4pt; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Software
    license of use</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">468,125</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">4,774</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">54,790</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">686</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(70,200)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">458,175</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total
    </font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">33,466,132</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(10,387,715)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">1,144,728</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">6,168,710</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(1,471)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(24,866)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(1,353,058)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">29,012,460</font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">(*)
Work in progress transferred to contract assets due to adoption of IFRS 15, as of January 1, 2018, as described in Note 4.1.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"></font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">(**)
Work in progress transferred from contract assets to intangible assets.</font></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfLiabilitiesAssumedTableTextBlock', window );">Schedule of liabilities assumed</a></td>
<td class="text"><p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
obligations assumed by the Company as of December 31, 2020 and 2019 are shown in the table below:</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr>
    <td style="vertical-align: bottom; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td colspan="3" style="border-bottom: black 0.5pt solid; vertical-align: top; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td>
    <td colspan="3" style="border-bottom: black 0.5pt solid; vertical-align: top; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td style="width: 22%; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 13%; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Current
    liabilities</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 13%; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Noncurrent
    liabilities</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 13%; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Total
    liabilities</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 13%; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Current
    liabilities</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 13%; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Noncurrent
    liabilities</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 13%; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Total
    liabilities</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Alto
    Tiet&#234;</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">59,429</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">149,726</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">209,155</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">44,003</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">208,217</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">252,220</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">S&#227;o
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    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">70,778</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">2,895,340</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">2,966,118</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">66,288</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">2,975,472</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">3,041,760</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">130,207</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3,045,066</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3,175,273</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">110,291</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3,183,689</font></td>
    <td style="text-align: right; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3,293,980</font></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRightOfUseTableTextBlock', window );">Schedule of right of use</a></td>
<td class="text"><p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt">Details
of right of use asset are as follows:</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr>
    <td style="border-bottom: black 1pt solid; width: 53%; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt; background-color: white"><font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"><b>Nature</b></font></td>
    <td style="width: 1%; vertical-align: bottom; white-space: nowrap; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 1pt solid; width: 23%; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt; background-color: white"><font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"><b>December
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    <td style="border-bottom: black 1pt solid; width: 23%; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt; background-color: white"><font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt"><b>December
    31, 2019</b></font></td></tr>
<tr style="background-color: white">
    <td style="vertical-align: bottom; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt">Leases
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    <td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt">276,893</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt">276,893</font></td></tr>
<tr style="background-color: white">
    <td style="vertical-align: bottom; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt">Leases
    - Concession Agreements and Program Contracts</font></td>
    <td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="background-color: white">
    <td style="vertical-align: bottom; text-align: justify; padding-left: 14.2pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt">Cost</font></td>
    <td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt">405,426</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt">405,426</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt">&#160;&#160;&#160;&#160;&#160;&#160;Accumulated
    amortization</font></td>
    <td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt">(135,865)</font></td>
    <td style="border-bottom: black 0.5pt solid; vertical-align: bottom; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt">(112,602)</font></td></tr>
<tr style="background-color: white">
    <td style="vertical-align: bottom; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt">(=)
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    <td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt">269,561</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt">292,824</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="background-color: white">
    <td style="vertical-align: bottom; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt">Other
    assets</font></td>
    <td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; text-align: justify; padding-left: 14.2pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt">Vehicles</font></td>
    <td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt">115,208</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt">91,709</font></td></tr>
<tr style="background-color: white">
    <td style="vertical-align: bottom; text-align: justify; padding-left: 14.2pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt">Properties
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    <td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt">15,508</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt">13,309</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; text-align: justify; padding-left: 14.2pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt">Equipment</font></td>
    <td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt">4,541</font></td>
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<tr style="background-color: white">
    <td style="vertical-align: bottom; text-align: justify; padding-left: 14.2pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt">Other
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    <td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt">6,525</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt">4,414</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; text-align: justify; padding-left: 14.2pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt">Accumulated
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    <td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt">(99,106)</font></td>
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<tr style="background-color: white">
    <td style="vertical-align: bottom; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt">(=)
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    <td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; vertical-align: bottom; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt">42,676</font></td>
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<tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif; letter-spacing: -0.05pt">Right
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    <td style="text-align: justify; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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table below shows the impact in the income statements:</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

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<tr style="vertical-align: bottom">
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    <td style="border-bottom: black 0.5pt solid; width: 25%; text-align: center; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 26%; text-align: center; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td></tr>
<tr>
    <td style="padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
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    amortization</font></td>
    <td style="text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(79,834)</font></td>
    <td style="text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(65,413)</font></td></tr>
<tr style="background-color: white">
    <td style="padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Financial
    result &#8211; interest expenses</font></td>
    <td style="text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(62,956)</font></td>
    <td style="text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(54,791)</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Short-term
    and low-value lease expenses</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(13,845)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(51,855)</font></td></tr>
<tr style="background-color: white">
    <td style="padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Decrease
    of the income of the year</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(156,635)</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(172,059)</font></td></tr></table><span></span>
</td>
</tr>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731823851272">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>16 Property, plant and equipment (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
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    <td colspan="4" style="border-bottom: black 0.5pt solid; white-space: nowrap; padding-left: 3pt; padding-right: 3pt; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
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    <td colspan="4" style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: center; padding-left: 3pt; padding-right: 3pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
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<tr>
    <td style="width: 30%; vertical-align: bottom; white-space: nowrap; text-align: center; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 6%; vertical-align: bottom; white-space: nowrap; text-align: center; padding-left: 3pt; padding-right: 3pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Cost</b></font></td>
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    <td style="border-bottom: black 0.5pt solid; width: 6%; vertical-align: bottom; white-space: nowrap; text-align: center; padding-left: 3pt; padding-right: 3pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Net</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 11%; vertical-align: top; text-align: center; padding-left: 3pt; padding-right: 3pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Depreciation
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    <td style="border-bottom: black 0.5pt solid; width: 11%; vertical-align: bottom; white-space: nowrap; text-align: center; padding-left: 3pt; padding-right: 3pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Accumulated
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    <td style="border-bottom: black 0.5pt solid; width: 6%; vertical-align: bottom; text-align: center; padding-left: 3pt; padding-right: 3pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Net</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 13%; vertical-align: bottom; white-space: nowrap; text-align: center; padding-left: 3pt; padding-right: 3pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Depreciation
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<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">94,213</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">94,213</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">92,962</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">92,962</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td></tr>
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    <td style="font: 9pt/110% Univers, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 3pt; padding-right: 3pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt/110% Times New Roman, Times, Serif">Buildings</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">86,860</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(41,513)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">45,347</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">2.1%</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">82,143</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(40,438)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">41,705</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">2.1%</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Equipment</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">372,103</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(271,087)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">101,016</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">14.8%</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">402,850</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(250,577)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">152,273</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">16.3%</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Transportation
    equipment</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">10,319</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(7,350)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">2,969</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">9.9%</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">8,946</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(6,962)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,984</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">9.9%</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Furniture
    and fixtures </font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">31,232</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(13,813)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">17,419</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">6.7%</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">31,365</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(13,146)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">18,219</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">6.7%</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Other</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">7,618</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(331)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">7,287</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">4.9%</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">7,559</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(309)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">7,250</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">5.0%</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">602,345</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(334,094)</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">268,251</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">11.2%</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">625,825</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(311,432)</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">314,393</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">12.5%</font></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfChangesInPropertyPlantAndEquipmentTableTextBlock', window );">Schedule of changes in property, plant, and equipment</a></td>
<td class="text"><table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"><tr style="vertical-align: bottom"><td style="width: 34%; white-space: nowrap; padding-bottom: 1pt; text-align: center; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 11%; white-space: nowrap; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 11%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Additions</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 11%; white-space: nowrap; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Transfers</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 11%; white-space: nowrap; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Write-offs
    and disposals</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 11%; white-space: nowrap; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Depreciation</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 11%; white-space: nowrap; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Land</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">92,962</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">1,251</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">94,213</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font: 9pt Univers, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">Buildings</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">41,705</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">5,430</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(713)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,075)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">45,347</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Equipment</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">152,273</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">26,055</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(49,188)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(174)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(27,950)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">101,016</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Transportation equipment</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">1,984</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">298</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">1,351</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(664)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">2,969</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Funiture
    and fixtures</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">18,219</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">4,087</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(3,712)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(103)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,072)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">17,419</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 5pt; padding-right: 5pt">Other</td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">7,250</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">6,537</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(6,446)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(54)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">7,287</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Total</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">314,393</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">42,407</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(57,457)</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(277)</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(30,815)</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">268,251</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 34%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 11%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2018</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 11%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>Additions</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 11%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>Transfers</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 11%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>Write-offs
    and disposals</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 11%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>Depreciation</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 11%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Land</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">92,979</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(17)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">92,962</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font: 9pt Univers, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">Buildings</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">40,125</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,497</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">15</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,932)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">41,705</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Equipment</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">116,086</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">63,216</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,149</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(429)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(29,749)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">152,273</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Transportation
    equipment</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,473</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">308</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,117)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(2)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(678)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">1,984</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Furniture
    and fixtures </font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">13,578</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">5,266</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">734</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(162)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,197)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">18,219</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Other</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">1,371</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">5,872</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">66</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">(59)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">7,250</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Total</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">267,612</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">78,159</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2,830</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">(593)</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">(33,615)</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">314,393</font></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 34%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 11%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
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    <td style="border-bottom: black 0.5pt solid; width: 11%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>Additions</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 11%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>Transfers</b></font></td>
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    <td style="border-bottom: black 0.5pt solid; width: 11%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>Depreciation</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 11%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
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<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Land</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">92,507</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">472</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">92,979</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font: 9pt Univers, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">Buildings</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">42,360</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">73</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,308)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">40,125</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Equipment</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">103,803</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">46,473</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">986</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(81)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(35,095)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">116,086</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Transportation
    equipment</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,680</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">589</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(796)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,473</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Furniture
    and fixtures </font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">11,816</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">2,972</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(27)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,183)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">13,578</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Other</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">884</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">538</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">(51)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">1,371</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Total</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">255,050</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">50,645</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">1,458</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">(108)</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">(39,433)</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">267,612</font></td></tr></table><span></span>
</td>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731819368504">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>17 Borrowings and financing (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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    <td style="border-bottom: black 0.5pt solid; width: 6%; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Noncurrent</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 5%; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Total</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 5%; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Current</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 6%; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Noncurrent</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 5%; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Total</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Local
    currency</b></font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;10st
    issue debentures</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">41,021</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">41,021</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;12nd
    issue debentures</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">45,450</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">158,425</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">203,875</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">45,450</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">203,829</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">249,279</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;14th
    issue debentures</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">51,873</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">24,205</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">76,078</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">41,940</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">63,012</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">104,952</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;17th
    issue debentures</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">91,850</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">183,335</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">275,185</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">289,211</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">263,226</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">552,437</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;18th
    issue debentures</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">45,918</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">135,105</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">181,023</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">34,239</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">133,679</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">167,918</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;21st
    issue debentures</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">175,000</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">174,769</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">349,769</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">150,000</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">349,660</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">499,660</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;22nd
    issue debentures</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">99,969</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">678,149</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">778,118</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">765,689</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">765,689</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;23rd
    issue debentures</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">864,678</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">864,678</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">864,603</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">864,603</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;24th
    issue debentures</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">414,994</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">414,994</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">395,855</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">395,855</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;25th
    issue debentures</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,442,610</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,442,610</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;26th
    issue debentures</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,047,767</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,047,767</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;27th
    issue debentures</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">997,000</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">997,000</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;Brazilian
    Federal Savings Bank</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">90,382</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,324,459</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,414,841</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">83,519</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,341,660</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,425,179</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;Brazilian
    Development Bank - BNDES PAC</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">13,185</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">20,247</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">33,432</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">11,184</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">27,854</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">39,038</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;Brazilian
    Development Bank - BNDES PAC II 9751</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">7,159</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">37,447</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">44,606</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">6,990</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">40,685</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">47,675</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;Brazilian
    Development Bank - BNDES PAC II 9752</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">4,851</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">25,470</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">30,321</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">3,913</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">24,457</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">28,370</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;Brazilian
    Development Bank - BNDES ONDA LIMPA</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">26,751</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">86,809</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">113,560</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">23,704</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">100,582</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">124,286</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;Brazilian
    Development Bank - BNDES TIET&#202; III</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">86,823</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">542,519</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">629,342</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">52,874</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">383,191</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">436,065</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;Brazilian
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    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">454,126</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">487,684</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">31,712</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">460,646</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">492,358</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;Brazilian
    Development Bank - BNDES 2014</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">5,143</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">23,017</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">28,160</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">4,659</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">25,411</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">30,070</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;Inter-American
    Development Bank - BID 2202 </font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">181,349</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">2,524,798</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">2,706,147</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;Inter-American
    Development Bank - BID INVEST</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">44,815</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">898,060</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">942,875</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;Leases
    (Concession Agreements, Program Contracts and Contract Assets)</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">28,847</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">399,896</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">428,743</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">27,314</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">432,357</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">459,671</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;Leases
    (Others)</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">36,576</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">9,300</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">45,876</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">51,088</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">23,365</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">74,453</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;Other</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">3,778</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">11,382</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">15,160</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,665</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">8,207</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">9,872</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;Interest
    and charges</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">158,918</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">158,918</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">77,460</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">77,460</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Total
    in local currency</b></font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">2,674,805</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">11,035,957</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">13,710,762</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">977,943</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">5,907,968</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">6,885,911</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr>
    <td style="vertical-align: bottom; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;<b>Borrowings
    and financing outstanding balance</b></font></td>
    <td colspan="3" style="border-bottom: black 0.5pt solid; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td>
    <td colspan="3" style="border-bottom: black 0.5pt solid; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td></tr>
<tr>
    <td style="width: 68%; vertical-align: bottom; padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Financial
    institution</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 5%; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Current</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 6%; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Noncurrent</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 5%; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Total</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 5%; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Current</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 6%; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Noncurrent</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 5%; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Total</b></font></td></tr>
<tr>
    <td style="vertical-align: bottom; padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Foreign
    currency</b></font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;Inter-American
    Development Bank - BID 1212&#160;&#160;&#8211; US$51,390 thousand (US$61,668 thousand in December 2019)</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">53,412</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">213,649</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">267,061</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">41,428</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">207,140</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">248,568</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;Inter-American
    Development Bank - BID 2202 &#8211; (US$510,573 thousand in December 2019)</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">128,623</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,914,298</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">2,042,921</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;Inter-American
    Development Bank - BID 4623 &#8211; US$10,220 thousand</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">46,474</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">46,474</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;International
    Bank of Reconstruction and Development -BIRDs 7662 e 8906 &#8211; US$82,792 thousand (US$88,871 thousand in December 2019)</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">31,594</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">393,949</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">425,543</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">24,505</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">330,898</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">355,403</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;Eurobonds
    &#8211; (US$350,000 thousand in December 2019)</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,409,921</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,409,921</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;JICA
    15 &#8211; &#165;10,371,870 thousand (&#165;11,524,300 thousand in December 2019)</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">58,117</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">464,936</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">523,053</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">42,813</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">385,315</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">428,128</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;JICA
    18 &#8211; &#165;9,325,440 thousand (&#165;10,361,600 thousand in December 2019)</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">52,253</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">417,846</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">470,099</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">38,493</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">346,237</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">384,730</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;JICA
    17 &#8211; &#165;3,349,203 thousand (&#165;2,830,420 thousand in December 2019)</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">11,260</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">156,738</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">167,998</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">12,466</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">91,845</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">104,311</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;JICA
    19 &#8211; &#165;29,923,047 thousand (&#165;31,736,565 thousand in December 2019)</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">91,456</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,415,683</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,507,139</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">67,372</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,109,644</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,177,016</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;BID
    1983AB &#8211; US$23,077 thousand (US$40,769 thousand in December 2019)</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">39,975</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">78,943</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">118,918</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">71,312</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">91,521</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">162,833</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;Interest
    and charges</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">21,577</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">21,577</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">44,967</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">44,967</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Total
    in foreign currency</b></font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">359,644</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">3,188,218</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">3,547,862</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,881,900</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">4,476,898</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">6,358,798</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Total
    borrowings and financing</b></font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">3,034,449</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">14,224,175</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">17,258,624</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">2,859,843</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">10,384,866</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">13,244,709</font></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfBorrowingsTermsTableTextBlock', window );">Schedule of borrowings terms</a></td>
<td class="text"><table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 100%; text-align: center; font-size-adjust: none; font-stretch: normal"></td></tr>
</table>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">

<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
<td style="font: 10pt Times New Roman, Times, Serif; width: 39%; padding-left: 3.5pt; padding-right: 3.5pt"><p style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; margin: 0px; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif"><b>Local
                                            currency</b></font></p></td>
<td style="font: 10pt Times New Roman, Times, Serif; width: 8%; padding-left: 3.5pt; padding-right: 3.5pt"><p style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; margin: 0px; text-align: right; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif"><b>Guarantees</b></font></p></td>
<td style="font: 10pt Times New Roman, Times, Serif; width: 6%; padding-left: 3.5pt; padding-right: 3.5pt"><p style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; margin: 0px; text-align: right; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif"><b>Maturity</b></font></p></td>
<td style="font: 10pt Times New Roman, Times, Serif; width: 30%; padding-left: 3.5pt; padding-right: 3.5pt"><p style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; margin: 0px; text-align: right; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif"><b>Annual
                                            interest rates</b></font></p></td>
<td style="font: 10pt Times New Roman, Times, Serif; width: 17%; padding-left: 3.5pt; padding-right: 3.5pt"><p style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; margin: 0px; text-align: right; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif"><b>Inflation
                                            adjustment</b></font></p></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif">
<td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(213,234,234)">
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">10th
issue debentures</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Own
funds</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2020</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">TJLP
+1.92% (Series 1 and 3) and 9.53% (Series 2) </font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">IPCA
(Series 2)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; background-color: white">
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">12nd
issue debentures</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Own
funds</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2025</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;TR
+ 9.5% </font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(213,234,234)">
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">14th
issue debentures</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Own
funds</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2022</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">TJLP
+1.92% (Series 1 and 3) and 9.19% (Series 2)</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">IPCA
(Series 2)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; background-color: white">
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">17th
issue debentures</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Own
funds</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2023</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">CDI
+0.75% (Series 1) and 4.5% (Series 2) and 4.75% (Series 3)</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">IPCA
(Series 2 and 3)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(213,234,234)">
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">18th
issue debentures</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Own
funds</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2024</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">TJLP
1.92 % (Series 1 and 3) and 8.25% (Series 2)</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">IPCA
(Series 2)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; background-color: white">
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">21st
issue debentures</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Own
funds</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2022</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">CDI
+ 0.60% e CDI+ 0.90%</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(213,234,234)">
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">22nd
issue debentures</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Own
funds</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2025</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">CDI
+0.58% (Series 1) and CDI + 0.90% (Series 2) and 6.0% (Series 3)</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">IPCA
(Series 3)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; background-color: white">
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">23rd
issue debentures</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Own
funds</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2027</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">CDI
+0.49% (Series 1) and CDI + 0.63% (Series 2)</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(213,234,234)">
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">24th
issue debentures</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Own
funds</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2029</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">3.20%
(Series 1) and 3.37% (Series 2)</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">IPCA
(Series 1 and 2)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; background-color: white">
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">25th
issue debentures </font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Own
funds</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2021</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">CDI
+ 3.3%</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(213,234,234)">
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">26th
issue debentures </font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Own
funds</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2030</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">4.65%
(series 1) and 4.95% (series 2)</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">IPCA
(series 1 and 2)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; background-color: white">
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">27th
issue debentures</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Own
funds</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2027</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">CDI
+1.60% (Series 1) and CDI + 1.80% (Series 2) and 2.25% (Series 3)</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(213,234,234)">
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Brazilian
Federal Savings Bank</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Own
funds</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2021/2042</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">5%
to 9.5%</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">TR</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; background-color: white">
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Brazilian
Development Bank - BNDES PAC</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Own
funds</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2023</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">TJLP+1.82%
</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(213,234,234)">
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Brazilian
Development Bank - BNDES PAC II 9751</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Own
funds</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2027</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">TJLP+1.72%
</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; background-color: white">
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Brazilian
Development Bank - BNDES PAC II 9752</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Own
funds</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2027</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">TJLP+1.72%
</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(213,234,234)">
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Brazilian
Development Bank - BNDES ONDA LIMPA</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Own
funds</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2025</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">TJLP+1.92%
</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; background-color: white">
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Brazilian
Development Bank - BNDES TIET&#195;&#138; III</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Own
funds</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2028</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">TJLP+1.66%
</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(213,234,234)">
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Brazilian
Development Bank - BNDES 2015</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Own
funds</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2035</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">TJLP+2.18%
</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; background-color: white">
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Brazilian
Development Bank - BNDES 2014</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Own
funds</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2026</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">TJLP+1.76%
</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(213,234,234)">
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Inter-American
Development Bank &#226;&#128;&#147; BID 2202</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Government</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2035</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">CDI+0.86%</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; background-color: white">
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Inter-American
Development Bank &#226;&#128;&#147; BID INVEST</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Own
funds</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2034</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">CDI+1.90%
and CDI+2.70%</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(213,234,234)">
<td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#194;&#160;Leases
(Concession Agreements, Program Contracts and Contract Assets)</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2035</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">7.73%
to 10.12% </font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">IPC</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; background-color: white">
<td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#194;&#160;Leases
(Others)</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2023</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">4.24%
to 9.29% </font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(213,234,234)">
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Other</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Own
funds</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2025</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">3%
(FEHIDRO) and TJLP + 1.5% (FINEP)</font></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 42%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Foreign
    currency</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 7%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>Guarantees</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 5%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>Maturity</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 30%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>Annual
    interest rates</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 16%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>Exchange
    rate changes</b></font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Inter-American
    Development Bank - BID 1212&#160;&#160;- US$51,390 thousand</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Government</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2025</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">3.31%
    (*)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">US$</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Inter-American
    Development Bank - BID 4623&#160;&#160;- US$10,220 thousand</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Government</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2044</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">1.12%
    (*)&#160;&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">US$</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">International
    Bank for Reconstruction and Development &#8211; BIRDs 7662 and 8906 - US$82,792 thousand</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Government</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2034</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2.85%
    (*)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">US$</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">JICA
    15 &#8211; &#165;10,371,870 thousand </font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Government</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2029</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">1.8%
    and 2.5%</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Yen</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">JICA
    18 &#8211; &#165;9,325,440 thousand</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Government</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2029</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">1.8%
    and 2.5%</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Yen</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">JICA
    17&#8211; &#165;3,349,203 thousand</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Government</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2035</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">1.2%
    and 0.01% </font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Yen</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(213,234,234)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">JICA
    19&#8211; &#165;29,923,047 thousand</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Government</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2037</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">1.7%
    and 0.01% </font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">Yen</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">BID
    1983AB &#8211; US$23,077 thousand</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">-&#160;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2023</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: right; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">2.08%
    to 2.38% (*)</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 4.8pt; text-align: center; padding-top: 4.8pt"><font style="font: 10pt Times New Roman, Times, Serif">US$</font></td></tr>
</table>
<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">(*)Rates
comprising LIBOR + contractually defined spread.</font></p>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfBorrowingsPaymentScheduleTableTextBlock', window );">Schedule of borrowings payment schedule</a></td>
<td class="text"><table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"><tr style="vertical-align: bottom"><td style="width: 40%; text-align: justify; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif"></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>2021</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>2022</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>2023</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>2024</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>2025</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 8%; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>2026</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 6%; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>2027
    to 2044</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 6%; white-space: nowrap; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>TOTAL</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-bottom: 2.4pt; text-align: justify; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><b><i>LOCAL
    CURRENCY</i></b></font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt; text-align: justify; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Debentures</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,952,670</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">582,192</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">681,272</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">918,988</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">485,012</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">378,849</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,632,114</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">6,631,097</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2.4pt; text-align: justify; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Brazilian
    Federal Savings Bank</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">90,382</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">95,391</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">88,779</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">87,749</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">93,243</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">99,082</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">860,215</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,414,841</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt; text-align: justify; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">BNDES</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">177,470</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">177,472</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">171,350</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">164,288</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">144,093</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">134,841</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">397,591</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,367,105</font></td></tr>
<tr style="background-color: white">
    <td style="vertical-align: bottom; padding-bottom: 2.4pt; text-align: justify; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">BID
    2202</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">181,349</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">181,349</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">181,349</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">181,349</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">181,349</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">181,349</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,618,053</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">2,706,147</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; padding-bottom: 2.4pt; text-align: justify; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">BID
    INVEST</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">44,815</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">89,630</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">89,630</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">89,630</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">89,630</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">89,630</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">449,910</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">942,875</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2.4pt; text-align: justify; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;Leases
    (Concession Agreements, Program Contracts and Contract Assets)</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">28,847</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">32,663</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">35,004</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">38,017</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">41,387</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">36,536</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">216,289</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">428,743</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; padding-bottom: 2.4pt; text-align: justify; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;Leases
    (Others)</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">36,576</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">8,892</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">408</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">45,876</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2.4pt; text-align: justify; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Other</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">3,778</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">4,038</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">3,977</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,757</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,610</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">15,160</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt; text-align: justify; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Interest
    and charges</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">159,918</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">159,918</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2.4pt; text-align: justify; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><i>TOTAL
    IN LOCAL CURRENCY</i></font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">2,674,805</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,171,627</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,251,769</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,481,778</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,036,324</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">920,287</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">5,174,172</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">13,710,762</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><b><i>FOREIGN
    CURRENCY</i></b></font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">BID</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">53,412</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">53,412</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">53,412</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">53,412</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">54,810</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">2,795</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">42,282</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">313,535</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">BIRD</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">31,594</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">31,594</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">31,594</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">31,594</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">31,594</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">31,594</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">235,979</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">425,543</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">JICA</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">213,086</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">213,086</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">213,086</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">213,086</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">213,086</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">213,086</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,389,773</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">2,668,289</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">BID
    1983AB</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">39,975</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">39,975</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">38,968</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">118,918</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Interest
    and charges</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">21,577</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">44,967</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><i>TOTAL
    IN FOREIGN CURRENCY</i></font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">359,644</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">338,067</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">337,060</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">298,092</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">299,490</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">247,475</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,668,034</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">3,547,862</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; padding-top: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><i>Overall
    Total</i></font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">3,034,449</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,509,694</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,588,829</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,779,870</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,335,814</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">1,167,762</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">6,842,206</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">17,258,624</font></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfChangesInBorrowingsTableTextBlock', window );">Schedule of changes in borrowings</a></td>
<td class="text"><table cellspacing="0" cellpadding="0" style="font: 7pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"><tr style="vertical-align: bottom"><td style="width: 31%; white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 5%; white-space: nowrap; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 5%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Foreign/local
    currency translation</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 6%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Addition
    (lease)</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 5%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Funding</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 5%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Borrowing
    costs</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 5%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Monetary
    and exchange variation</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 6%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Inflation
    adjustment / exchange variation and incorporated interest &#8211; Capitalized</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 5%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Interest
    paid</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 6%; white-space: nowrap; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Amortization</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 6%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Accrued
    interest</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 5%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Provision
    for interest and fees &#8211; Capitalized</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 5%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Expenses
    with borrowing costs</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 5%; white-space: nowrap; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif"><b><i>LOCAL
    CURRENCY</i></b></font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">3,711,228</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,507,640</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(52,328)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">86,939</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(161,494)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(572,871)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">201,150</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">26,073</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">10,167</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">6,756,504</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">Brazilian
    Federal Savings Bank</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">1,429,250</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">74,485</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(111,601)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(84,821)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">73,067</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">38,452</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">1,418,832</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">BNDES</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">1,201,411</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">213,514</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(47,164)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(81,213)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">47,668</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">36,427</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">259</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">1,370,902</font></td></tr>
<tr style="background-color: white">
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">BID
    2202</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">2,807,371</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(37,613)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(90,674)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">22,668</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">27,886</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">557</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">2,730,195</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">BID
    INVEST</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">950,000</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(7,125)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">1,638</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">944,513</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;Leases
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    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">459,671</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(51,431)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(30,928)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">51,431</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">428,743</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;Leases
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    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">74,453</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">28,549</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(9,108)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(56,571)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">8,553</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">45,876</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">Other</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">9,898</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">7,250</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(671)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,962)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">651</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">31</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">15,197</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif"><i>TOTAL
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    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">6,885,911</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">2,807,371</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">28,549</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">4,752,889</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(59,453)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">86,939</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(419,082)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(919,040)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">406,826</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">128,869</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">10,983</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">13,710,762</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif"><b><i>FOREIGN
    CURRENCY</i></b></font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">BIDs</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">2,316,190</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,807,371)</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">52,141</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(6,635)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">845,246</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">48,246</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(45,010)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(121,088)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">10,490</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">24,695</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">398</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">317,302</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">BIRD</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">357,880</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,029)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">102,029</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">1,217</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(7,572)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(31,216)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">5,659</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">752</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">140</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">426,860</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">Eurobonds</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">1,413,956</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">457,931</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(104,170)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,868,676)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">90,941</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">9,195</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">823</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">JICA</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">2,106,908</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">40,830</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(117)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">715,956</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">17,841</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(43,758)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(200,597)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">40,172</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">6,897</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">189</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">2,684,321</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">BID
    1983AB</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">163,864</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(152)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">59,078</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(7,033)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(103,482)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">5,843</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">618</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">643</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">119,379</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif"><i>TOTAL
    IN FOREIGN CURRENCY</i></font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">6,358,798</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,807,371)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">92,971</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(8,933)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">2,180,240</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">67,304</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(207,543)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,325,059)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">153,105</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">42,157</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">2,193</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">3,547,862</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
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    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">13,244,709</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">28,549</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">4,845,860</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(68,386)</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">2,267,179</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">67,304</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(626,625)</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(3,244,099)</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">559,931</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">171,026</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">13,176</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">17,258,624</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 33%; white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 5%; white-space: nowrap; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2018</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 5%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Addition
    as per IFRS 16</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 5%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Funding</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 5%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Borrowing
    costs</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 6%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Monetary
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    <td style="border-bottom: black 0.5pt solid; width: 6%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Inflation
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    <td style="border-bottom: black 0.5pt solid; width: 5%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Interest
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    <td style="border-bottom: black 0.5pt solid; width: 6%; white-space: nowrap; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Amortization</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 5%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Accrued
    interest</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 5%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Provision
    for interest and fees - Capitalized</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 6%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Amortization
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    <td style="border-bottom: black 0.5pt solid; width: 8%; white-space: nowrap; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif"><b><i>LOCAL
    CURRENCY</i></b></font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">Debentures</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">3,486,861</font></td>
    <td style="padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">1,266,755</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(11,814)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">42,692</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(234,307)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,055,623)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">195,586</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">17,233</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,845</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,711,228</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">Brazilian
    Federal Savings Bank</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">1,345,684</font></td>
    <td style="padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">162,767</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(109,128)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(79,404)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">74,421</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">34,910</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">1,429,250</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">BNDES</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">1,072,605</font></td>
    <td style="padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">256,981</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(628)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">2,082</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">826</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(83,419)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(131,026)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">60,644</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">23,112</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">234</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">1,201,411</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;Leases
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    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">568,666</font></td>
    <td style="padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">1,765</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,761</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(47,663)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(123,880)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">49,160</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">7,862</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">459,671</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">113,233</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,141)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(42,646)</font></td>
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    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">74,453</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">Other</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">9,571</font></td>
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    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">1,683</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">28</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(655)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,383)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">652</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">2</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">9,898</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">6,483,387</font></td>
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    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">1,688,186</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(12,442)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">46,567</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">4,587</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(476,313)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,433,962)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">385,470</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">83,119</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">4,079</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">6,885,911</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif"><b><i>FOREIGN
    CURRENCY</i></b></font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">BID</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">2,399,985</font></td>
    <td style="padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">40,594</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">49,387</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(83,602)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(171,892)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">26,332</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">54,431</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">955</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">2,316,190</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">BIRD</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">356,420</font></td>
    <td style="padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">2,540</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,540)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">12,575</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">1,657</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(10,627)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(12,273)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">8,548</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">1,561</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">19</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">357,880</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">Deutsche
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    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">292,872</font></td>
    <td style="padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">13,255</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(18,562)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(303,866)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">12,929</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">1,240</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">2,132</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">Eurobonds</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">1,358,412</font></td>
    <td style="padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">54,565</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(102,883)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">94,095</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">8,943</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">824</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">1,413,956</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">JICA</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">2,036,128</font></td>
    <td style="padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">117,861</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(112)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">104,027</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,675</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(35,001)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(155,064)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">32,194</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,013</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">187</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">2,106,908</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">BID
    1983AB</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">225,592</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(105)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">8,943</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(10,338)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(71,141)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">9,111</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">870</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">932</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">163,864</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif"><i>TOTAL
    IN FOREIGN CURRENCY</i></font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">6,669,409</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">120,401</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,757)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">233,959</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">54,719</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(261,013)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(714,236)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">183,209</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">70,058</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">5,049</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">6,358,798</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif"><i>Overall
    Total</i></font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">13,152,796</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">113,233</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">1,808,587</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(15,199)</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">280,526</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">59,306</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(737,326)</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,148,198)</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">568,679</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">153,177</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">9,128</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">13,244,709</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td colspan="13" style="padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><p style="margin-top: 0; margin-bottom: 0"></p>
                                                                                <p style="margin-top: 0; margin-bottom: 0"><font style="font: 10pt Times New Roman, Times, Serif">(*) The amount presented in Funding for Leasing (IFRS 16) includes R$ 64,955 referring to the initial adoption of the standard on January 1, 2019.</font></p></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 76%; white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 1%; white-space: nowrap; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2017</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 1%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Funding</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 1%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Borrowings
    costs</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 2%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Monetary
    variation and exchange rate changes</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 2%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Inflation
    adjustment / update incorporated interest - Capitalized</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 1%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Interest
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    <td style="border-bottom: black 0.5pt solid; width: 2%; white-space: nowrap; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Amortization</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 2%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Accrued
    interest</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 5%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Interest
    and fees &#8211; Capitalized (*)</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 5%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Borrowings
    costs - expenses</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 2%; white-space: nowrap; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2018</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif"><b><i>LOCAL
    CURRENCY</i></b></font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="background-color: rgb(213,234,234); vertical-align: bottom">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">Debentures</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">3,576,842</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">750,000</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(3,021)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">62,676</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(259,175)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(905,080)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">226,810</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">34,409</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,400</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,486,861</font></td></tr>
<tr style="background-color: white; vertical-align: bottom">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">Brazilian
    Federal Savings Bank</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">1,236,674</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">194,244</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(102,772)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(85,515)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">75,668</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">27,385</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">1,345,684</font></td></tr>
<tr style="background-color: rgb(213,234,234); vertical-align: bottom">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">BNDES</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">1,042,036</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">131,000</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,438</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">4,001</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(90,397)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(102,314)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">28,909</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">55,725</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">207</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">1,072,605</font></td></tr>
<tr style="background-color: white; vertical-align: bottom">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">Leases</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">561,616</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">6,366</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(38,196)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(17,427)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">40,290</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">16,017</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">568,666</font></td></tr>
<tr style="background-color: rgb(213,234,234); vertical-align: bottom">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">Other</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">10,977</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">69</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(772)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,470)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">763</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">4</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">9,571</font></td></tr>
<tr style="background-color: white; vertical-align: bottom">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif"><i>TOTAL
    IN LOCAL CURRENCY</i></font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">6,428,145</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">1,075,244</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(3,021)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">66,183</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">10,367</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(491,312)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,111,806)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">372,440</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">133,540</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">3,607</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">6,483,387</font></td></tr>
<tr style="background-color: rgb(213,234,234); vertical-align: bottom">
    <td style="white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="background-color: white; vertical-align: bottom">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif"><b><i>FOREIGN
    CURRENCY</i></b></font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="background-color: rgb(213,234,234); vertical-align: bottom">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">BID</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">1,743,257</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">484,690</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,365)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">237,433</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">53,208</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(55,391)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(130,520)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">26,910</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">41,878</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">885</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">2,399,985</font></td></tr>
<tr style="background-color: white; vertical-align: bottom">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">BIRD</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">303,278</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">48,279</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,462</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(7,607)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">6,945</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">2,044</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">19</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">356,420</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">Deutsche
    Bank</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">496,726</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">62,918</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(35,207)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(268,508)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">28,862</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">4,454</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,627</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">292,872</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">Eurobonds</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">1,158,642</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">198,380</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(97,952)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">85,072</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">13,448</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">822</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">1,358,412</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">JICA</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">1,700,448</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">80,196</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(191)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">329,638</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">6,787</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(33,519)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(82,608)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">33,992</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">1,209</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">176</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">2,036,128</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">BID
    1983AB</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">270,470</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">39,241</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(11,060)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(85,306)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">9,681</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">1,488</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">1,078</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">225,592</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif"><i>TOTAL
    IN FOREIGN CURRENCY</i></font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">5,672,821</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">564,886</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,556)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">915,889</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">63,457</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(240,736)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(566,942)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">191,462</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">64,521</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">6,607</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">6,669,409</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif"><i>Overall
    Total </i></font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">12,100,966</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">1,640,130</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(5,577)</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">982,072</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">73,824</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(732,048)</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,678,748)</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">563,902</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">198,061</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">10,214</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">13,152,796</font></td></tr>
</table>
<p style="font: 7pt Georgia, Times, Serif; margin: 0pt 0"><font style="font: 10pt Times New Roman, Times, Serif">&#160;(*)
amount related to accrued interest which as part of the contract assets.</font></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfFundingTableTextBlock', window );">Schedule of funding</a></td>
<td class="text"><p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt">On
April 2020, the 25<sup>th </sup>issue debentures was carried out, in the amount of R$ 1,450,000, as follows:</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 35%; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 21%; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">Value</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 21%; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">Maturity</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 23%; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">Remuneration</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Single
    series</font></td>
    <td style="text-align: center; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">R$
    1,450,000</font></td>
    <td style="text-align: center; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">10/2021</font></td>
    <td style="text-align: center; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">CDI
    + 3.3 p.a.</font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt">On
July 2020, the 26<sup>th</sup> issue debentures was carried out, in the amount of R$ 1,045,000, as follows:</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 34%; padding-top: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 21%; text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">Value</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 21%; text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">Maturity</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 24%; text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">Remuneration</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Series
    1</font></td>
    <td style="text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">R$
    600,000</font></td>
    <td style="text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">07/2027</font></td>
    <td style="text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">IPCA+
    4.65% p.a.</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Series
    2</font></td>
    <td style="text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">R$
    445,000</font></td>
    <td style="text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">07/2030</font></td>
    <td style="text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">IPCA+
    4.95% p.a.</font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt">On
December 2020, the 27<sup>th</sup> issue debentures was carried out, in the amount of R$ 1,000,000, as follows:</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 34%; padding-top: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 21%; text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">Value</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 21%; text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">Maturity</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 24%; text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">Remuneration</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Series
    1</font></td>
    <td style="text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">R$
    300,000</font></td>
    <td style="text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">12/2023</font></td>
    <td style="text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">CDI+
    1,60 p.a.</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Series
    2</font></td>
    <td style="text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">R$
    400,000</font></td>
    <td style="text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">12/2025</font></td>
    <td style="text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">CDI+
    1,80 p.a.</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Series
    3</font></td>
    <td style="text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">R$
    300,000</font></td>
    <td style="text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">12/2027</font></td>
    <td style="text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">CDI+
    2,25 p.a.</font></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ScheduleOfBidInvestwasRaisedTableTextBlock', window );">Schedule of BID investwas raised</a></td>
<td class="text"><p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt">On
December 2020, BID INVEST was raised, in the amount of R$ 950,000, as follows:</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 38%; padding-top: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 16%; text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">Value</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 23%; text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">Maturity</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 23%; text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">Remuneration</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Tranche
    &#8211; Medium Term</font></td>
    <td style="text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">R$
    442,000</font></td>
    <td style="text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">08/2029</font></td>
    <td style="text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">CDI+
    1.90 p.a.</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Tranche
    - Long Term</font></td>
    <td style="text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">R$
    508,000</font></td>
    <td style="text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">08/2034</font></td>
    <td style="text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">CDI+
    2.70 p.a.</font></td></tr></table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRestrictiveCovenantsRatiosTableTextBlock', window );">Schedule of restrictive covenants ratios</a></td>
<td class="text"><p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The
table below shows the more restrictive covenants ratios as of December 31, 2020.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 62%; text-align: center; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 38%; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Restrictive
    Ratios</b></font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Adjusted
    EBITDA / Adjusted Financial Expenses</font></td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Equal
    to or higher than 2.80</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Adjusted
    Net Debt / Adjusted EBITDA</font></td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Equal
    to or lower than 3.80</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Adjusted
    Total Debt / Adjusted EBITDA</font></td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Lower
    than 3.65</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Other
    Onerous Debt<sup>(1) </sup>/ Adjusted EBITDA</font></td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Equal
    to or lower than 1.30</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Adjusted
    Current Ratio</font></td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Higher
    than 1.00</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">EBITDA
    / Paid Financial Expenses</font></td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Equal
    to or higher than 2.35</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Net
    Debt / Adjusted EBITDA</font></td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Equal
    to or lower than 3.50</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td colspan="2" style="padding-bottom: 1pt; text-align: justify; padding-top: 6pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(1)&#160;&#160;&#160;&#8220;Other
    Onerous Debts&#8221; correspond to the sum of pension obligations and health care plan, installment payment of tax debts and
    installment payment of debts with the electricity supplier.</font></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfBorrowingsAndFinancingCreditLimitedTableTextBlock', window );">Schedule of borrowings and financing - Credit Limits</a></td>
<td class="text"><table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"><tr><td style="border-bottom: black 1pt solid; width: 74%; vertical-align: bottom; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif"><b>Agent</b></font></td>
    <td style="width: 1%; vertical-align: top; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 1pt solid; width: 25%; vertical-align: bottom; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td></tr>
<tr>
    <td style="vertical-align: bottom; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(in
    millions of reais (*))</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Brazilian
    Federal Savings Bank</font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,485</font></td></tr>
<tr style="background-color: white">
    <td style="vertical-align: bottom; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Brazilian
    Development Bank &#8211; BNDES</font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">708</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Japan
    International Cooperation Agency &#8211; JICA</font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">85</font></td></tr>
<tr style="background-color: white">
    <td style="vertical-align: bottom; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Inter-American
    Development Bank &#8211; BID</font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,506</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">International
    Bank for Reconstruction and Development - IBRD</font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,296</font></td></tr>
<tr style="background-color: white">
    <td style="vertical-align: bottom; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Other</font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">51</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif"><b>TOTAL</b></font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 1.5pt double; vertical-align: bottom; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif"><b>5,131</b></font></td></tr>
</table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">(*)
Brazilian Central Bank&#8217;s exchange sell rate as of December 30, 2020 (US$&#160;1.00 = R$ 5.1967; &#165;&#160;1.00 = R$ 0.05043).</font></p><span></span>
</td>
</tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to summary of borrowings and financing credit limited.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to summary of borrowings and financing outstanding.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to summary of borrowings payment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to summary of changes in borrowings.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<html>
<head>
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<link rel="stylesheet" type="text/css" href="report.css">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731822069336">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>18 Taxes recoverable/payable (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TaxesRecoverablePayableAbstract', window );"><strong>Taxes Recoverablepayable</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfCurrentTaxAssetsTableTextBlock', window );">Schedule of current tax assets</a></td>
<td class="text"><table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse"><tr style="vertical-align: bottom"><td style="font-family: Arial, Helvetica, Sans-Serif; width: 56%; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif"></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 21%; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 23%; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td style="font: 10pt/110% Frutiger Light; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt/110% Times New Roman, Times, Serif"><b>Recoverable
    taxes</b></font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Frutiger Light; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt/110% Times New Roman, Times, Serif">Income
    tax and social contribution</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">136,436</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Withholding
    income tax (IRRF) on financial investments</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">4,391</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,359</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Other
    federal taxes</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">18,281</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">3,471</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">22,672</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">141,266</font></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfCurrentTaxLiabilitiesTableTextBlock', window );">Schedule of current tax liabilities</a></td>
<td class="text"><table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse"><tr style="vertical-align: bottom"><td style="font-family: Arial, Helvetica, Sans-Serif; width: 44%; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif"></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 28%; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 28%; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif"><b>Taxes
    and contributions payable</b></font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Income
    tax and social contribution</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">69,041</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Cofins
    and Pasep</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">92,601</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">94,027</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">INSS
    (social security contribution)</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">37,599</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">39,404</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">IRRF
    (withholding income tax)</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">21,287</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">69,932</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Other</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">45,291</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">46,955</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">266,819</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">250,318</font></td></tr></table><span></span>
</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<html>
<head>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731823740840">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>19 Deferred taxes and contributions (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DeferredTaxesAndContributionsAbstract', window );"><strong>Deferred Taxes And Contributions</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfDeferredTaxesTableTextBlock', window );">Schedule of deferred taxes</a></td>
<td class="text"><table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"><tr style="vertical-align: bottom"><td style="width: 54%; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    31, 2020</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 23%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Deferred
    income tax assets </b></font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Provisions</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt; text-indent: -2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">436,445</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt; text-indent: -2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">366,673</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font: 10pt Frutiger Light; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">Pension
    obligations - G1</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">154,498</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">157,998</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Donations
    of underlying asset on concession agreements</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">50,142</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">51,818</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Credit
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    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">155,719</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">145,622</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="border-bottom: black 0.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">183,147</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Total
    deferred tax assets</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">931,736</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">905,258</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Deferred
    income tax liabilities</b></font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Temporary
    difference on concession of intangible asset</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(388,675)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(408,732)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Capitalization
    of borrowing costs</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(390,211)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(409,236)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Profit
    on supply to government entities</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(356,513)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(372,289)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Actuarial
    gain/loss &#8211; G1 Plan </font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(48,979)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(54,222)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Construction
    margin</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(48,843)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(83,399)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Borrowing
    costs</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(19,231)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(11,376)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Total
    deferred tax liabilities</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(1,252,452)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(1,339,254)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Deferred
    tax assets (liabilities), net</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(320,716)</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(433,996)</font></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRealizationOfDeferredTaxesTableTextBlock', window );">Schedule of realization</a></td>
<td class="text"><table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"><tr style="vertical-align: bottom"><td style="width: 44%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif"></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 28%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 28%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Deferred
    income tax assets </b></font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">to
    be realized within 12 months</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt; text-indent: -2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">263,580</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt; text-indent: -2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">189,740</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font: 10pt Frutiger Light; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">to
    be realized after one year</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">668,156</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">715,518</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Total
    deferred tax asset</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">931,736</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">905,258</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Deferred
    income tax liabilities</b></font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">to
    be realized within 12 months</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt; text-indent: -2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">(31,388)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt; text-indent: -2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">(35,954)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font: 10pt Frutiger Light; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">to
    be realized after one year</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(1,221,064)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(1,303,300)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Total
    deferred tax liabilities</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(1,252,452)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(1,339,254)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Deferred
    tax liability</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(320,716)</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(433,996)</font></td></tr></table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfChangesInDeferredTaxesTableTextBlock', window );">Schedule of changes</a></td>
<td class="text"><table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><td style="font: 10pt/110% Times New Roman, Times, Serif; width: 46%; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif"><b>Deferred
    income tax assets</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 18%; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, <br />2019</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 18%; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Net
    change</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 18%; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, <br />2020</b></font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Provisions</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">366,673</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">69,772</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt; text-indent: -2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">436,445</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Pension
    obligations - G1</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">157,998</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(3,500)
    </font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">154,498</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Donations
    of underlying asset on concession agreements</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">51,818</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(1,676)
    </font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">50,142</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Credit
    losses</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">145,622</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">10,097</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">155,719</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Other</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">183,147</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(48,215)</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">134,932</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">905,258</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">26,478</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">931,736</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif"><b>Deferred
    income tax liabilities</b></font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Temporary
    difference on concession of intangible asset</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(408,732)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">20,057</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(388,675)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Capitalization
    of borrowing costs</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(409,236)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">19,025</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(390,211)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Profit
    on supply to governmental entities</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(372,289)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">15,776</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(356,513)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Actuarial
    (gain)/loss &#8211; G1</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(54,222)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">5,243</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(48,979)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Construction
    margin</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(83,399)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">34,556</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(48,843)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Borrowing
    costs</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(11,376)</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(7,855)</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(19,231)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,339,254)</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">86,802</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,252,452)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Deferred
    tax liabilities, net</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(433,996)</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">113,280</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(320,716)</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; width: 46%; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif"><b>Deferred
    income tax assets</b></font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 18%; padding-left: 5.4pt; padding-right: 5.4pt"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
                                         31, </b></font></p>
        <p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"></font></p>
        <p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>2018</b></font>&#160;</p></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 18%; padding-left: 5.4pt; padding-right: 5.4pt"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>Net
                                         </b></font></p>
        <p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"></font></p>
        <p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>change
</b></font>&#160;</p></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 18%; padding-left: 5.4pt; padding-right: 5.4pt"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
                                         31,</b></font></p>
        <p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"></font></p>
        <p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>2019</b></font>&#160;</p></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Provisions</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">337,833</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">28,840</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt; text-indent: -2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">366,673</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Pension
    obligations - G1</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">157,044</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">954</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">157,998</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Donations
    of underlying asset on concession agreements</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">54,131</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(2,313)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">51,818</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Credit
    losses</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">197,920</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(52,298)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">145,622</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Other</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">186,887</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(3,740)</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">183,147</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">933,815</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(28,557)</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">905,258</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif"><b>Deferred
    income tax liabilities</b></font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Temporary
    difference on concession of intangible asset</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(433,842)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">25,110</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(408,732)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Capitalization
    of borrowing costs</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(420,978)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">11,742</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(409,236)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Profit
    on supply to governmental entities</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(206,978)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(165,311)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(372,289)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Actuarial
    (gain)/loss &#8211; G1</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(36,430)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(17,792)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(54,222)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Construction
    margin</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(86,164)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">2,765</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(83,399)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 2.85pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Borrowing
    costs</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(10,665)</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(711)</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(11,376)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(1,195,057)</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(144,197)</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(1,339,254)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 2.85pt; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Deferred
    tax assets (liabilities), net</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(261,242)</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(172,754)</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(433,996)</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; width: 46%; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif"><b>Deferred
    income tax assets</b></font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 18%; padding-left: 5pt; padding-right: 5pt"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
31, </b>&#160;</font></p>
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    <td style="font: 10pt Times New Roman, Times, Serif; width: 18%; padding-left: 5pt; padding-right: 5pt"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>Net
                                         </b></font></p>
        <p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">&#160;<font style="font: 10pt Times New Roman, Times, Serif"><b>change
</b>&#160;</font></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 18%; padding-left: 5pt; padding-right: 5pt"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
                                         31,</b></font></p>
        <p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>2018</b></font>&#160;</p></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Provisions</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">482,863</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(145,030)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt; text-indent: -2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">337,833</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Pension
    obligations - G1</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">165,503</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(8,459)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">157,044</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Donations
    of underlying asset on concession agreements</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">55,112</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(981)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">54,131</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Credit
    losses</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">199,063</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(1,143)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">197,920</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Other</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">151,562</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">35,325</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">186,887</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">1,054,103</font></td>
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    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">933,815</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif"><b>Deferred
    income tax liabilities</b></font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Temporary
    difference on concession of intangible asset</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(460,177)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">26,335</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(433,842)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Capitalization
    of borrowing costs</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(415,379)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(5,599)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(420,978)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Profit
    on supply to governmental entities</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(76,705)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(130,273)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(206,978)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Actuarial
    (gain)/loss &#8211; G1</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(36,538)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">108</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(36,430)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Construction
    margin</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(88,947)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">2,783</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(86,164)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Borrowing
    costs</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(13,111)</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">2,446</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(10,665)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(1,090,857)</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(104,200)</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(1,195,057)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Deferred
    tax assets (liabilities), net</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(36,754)</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(224,488)</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(261,242)</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><td style="font: 10pt/110% Times New Roman, Times, Serif; width: 53%; padding-left: 5.4pt; padding-right: 5.4pt"><b>&#160;</b></td>
    <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 15%; padding-left: 5.4pt; padding-right: 5.4pt"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><b>December 31,&#160;2020&#160;</b></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><b>&#160;</b></td>
    <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 15%; padding-left: 5.4pt; padding-right: 5.4pt"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><b>December 31, </b></p>
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    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><b>&#160;</b></td>
    <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 15%; padding-left: 5.4pt; padding-right: 5.4pt"><p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><b>December 31, </b></p>
        <p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><b>&#160;2018&#160;</b></p></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">Opening balance </font></td>
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    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">(261,242)</font></td>
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    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">(36,754)</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
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    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
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    <td style="font: 10pt/110% Times New Roman, Times, Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">Total net change</font></td>
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
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</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfReconciliationOfEffectiveTaxRateTableTextBlock', window );">Schedule of reconciliation of the effective tax rate</a></td>
<td class="text"><table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"><tr style="vertical-align: bottom"><td style="width: 48%; white-space: nowrap; text-align: justify; font-size: 11pt; line-height: 110%; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif"></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 18%; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 17%; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
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    <td style="border-bottom: black 0.5pt solid; width: 17%; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
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<tr style="vertical-align: bottom">
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    <td style="padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,326,002</font></td>
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<tr style="vertical-align: bottom; background-color: white">
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    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">34%</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">34%</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
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    <td style="padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(450,841)</font></td>
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<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding: 1pt 5pt 2.4pt; white-space: nowrap; text-align: justify; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Tax
    benefit of interest on equity</font></td>
    <td style="padding: 1pt 5pt 2.4pt; text-align: right; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">126,604</font></td>
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<tr style="vertical-align: bottom; background-color: white">
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    <td style="padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; font-size: 11pt; line-height: 110%; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt/110% Times New Roman, Times, Serif">Provision
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    <td style="padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(37,675)</font></td>
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    <td style="padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(46,544)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; font-size: 11pt; line-height: 110%; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt/110% Times New Roman, Times, Serif">Donations</font></td>
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    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(19,888)</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(13,068)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; font-size: 11pt; line-height: 110%; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt/110% Times New Roman, Times, Serif">Other
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    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">17,900</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">32,050</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">47,731</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; font-size: 11pt; line-height: 110%; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt/110% Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; font-size: 11pt; line-height: 110%; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt/110% Times New Roman, Times, Serif">Income
    tax and social contribution</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(352,684)</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(1,310,425)</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(1,077,251)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; font-size: 11pt; line-height: 110%; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt/110% Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; font-size: 11pt; line-height: 110%; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt/110% Times New Roman, Times, Serif">Current
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    <td style="padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(460,721)</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(1,155,463)</font></td>
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<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; font-size: 11pt; line-height: 110%; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt/110% Times New Roman, Times, Serif">Deferred
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    <td style="padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">108,037</font></td>
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<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: justify; font-size: 11pt; line-height: 110%; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt/110% Times New Roman, Times, Serif">Effective
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    <td style="padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">27%</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">28%</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">28%</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; margin-bottom: 0px; margin-top: 0px; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="vertical-align: top">
    <td style="width: 36pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="width: 36pt"><font style="font: 10pt Times New Roman, Times, Serif">(i)</font></td>
    <td><font style="font: 10pt Times New Roman, Times, Serif">Permanent difference related to the provision
    for actuarial liability (Note 21 (b) (ii)).</font></td></tr></table><span></span>
</td>
</tr>
</table>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731818941368">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>20 Provisions (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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    <td style="width: 39%; white-space: nowrap; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; width: 10%; white-space: nowrap; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Provisions
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    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; width: 10%; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Provisions</b></font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; width: 10%; white-space: nowrap; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Escrow
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    <td style="vertical-align: bottom; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">243,692</font></td></tr>
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    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">410,376</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">153,654</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(298)</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">153,356</font></td></tr>
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    civil claims (iii)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">86,083</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(2,505)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">83,578</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">93,910</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(16,496)</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">77,414</font></td></tr>
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    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">59,678</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(2,410)</font></td>
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    <td style="vertical-align: bottom; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">59,143</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(3,518)</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">55,625</font></td></tr>
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    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">316,880</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(15,503)</font></td>
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    <td style="vertical-align: bottom; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">325,129</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(12,329)</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">312,800</font></td></tr>
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    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">249,582</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; white-space: nowrap; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(31)</font></td>
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    <td style="vertical-align: bottom; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; vertical-align: bottom; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">192,950</font></td>
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    <td style="border-bottom: black 1.5pt double; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">1,283,662</font></td>
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    <td style="vertical-align: bottom; white-space: nowrap; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; white-space: nowrap; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Current</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">760,209</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">760,209</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">550,247</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">550,247</font></td></tr>
<tr style="background-color: white">
    <td style="vertical-align: bottom; white-space: nowrap; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Noncurrent</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">523,453</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(31,360)</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">492,093</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">528,204</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(42,643)</font></td>
    <td style="vertical-align: bottom; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">485,561</font></td></tr>
</table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfChangesInProvisionsTableTextBlock', window );">Schedule of changes in provisions</a></td>
<td class="text"><table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 34%; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3pt; width: 11%; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3pt; width: 11%; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Additional
    provisions</b></font></td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3pt; width: 11%; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Interest
    and inflation adjustment</b></font></td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3pt; width: 11%; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Use
    of the accrual</b></font></td>
    <td style="border-bottom: Black 1pt solid; width: 11%; padding-left: 3pt; padding-right: 3pt"><p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>Amounts
                                         not used</b></font></p>
        <p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>(reversal)</b></font>&#160;</p></td>
    <td style="border-bottom: Black 1pt solid; width: 11%; padding-left: 3pt; padding-right: 3pt"><p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
31,</b></font>&#160;</p>
        <p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>2020</b>&#160;</font></p></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Customer
    claims (i)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">253,665</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">16,465</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">19,638</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(78,640)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(50,423)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">160,705</font></td></tr>
<tr style="background-color: white">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Supplier
    claims&#160;&#160;(ii)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">153,654</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">149,566</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">201,259</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(68,801)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(24,944)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">410,734</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Other
    civil claims (iii)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">93,910</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">15,944</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">11,109</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(23,009)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(11,871)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">86,083</font></td></tr>
<tr style="background-color: white">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Tax
    claims (iv)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">59,143</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">4,333</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">2,737</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,875)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(4,660)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">59,678</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Labor
    claims (v)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">325,129</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">61,782</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">35,541</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(61,039)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(44,533)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">316,880</font></td></tr>
<tr style="background-color: white">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Environmental
    claims (vi)</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">192,950</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">35,392</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">27,718</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(6,478)</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">249,582</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Subtotal</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,078,451</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">283,482</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">298,002</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(233,364)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(142,909)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,283,662</font></td></tr>
<tr style="background-color: white">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Escrow
    deposits</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(42,643)</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(12,907)</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,225)</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">18,675</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">7,740</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(31,360)</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total</font></td>
    <td style="border-bottom: black 1.5pt double; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">1,035,808</font></td>
    <td style="border-bottom: black 1.5pt double; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">270,575</font></td>
    <td style="border-bottom: black 1.5pt double; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">295,777</font></td>
    <td style="border-bottom: black 1.5pt double; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(214,689)</font></td>
    <td style="border-bottom: black 1.5pt double; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(135,169)</font></td>
    <td style="border-bottom: black 1.5pt double; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">1,252,302</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 34%; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3pt; width: 11%; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2018</b></font></td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3pt; width: 11%; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Additional
    provisions</b></font></td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3pt; width: 11%; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Interest
    and inflation adjustment</b></font></td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3pt; width: 11%; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Use
    of the accrual</b></font></td>
    <td style="border-bottom: Black 1pt solid; width: 11%; padding-left: 3pt; padding-right: 3pt"><p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>Amounts
                                         not used</b></font></p>
        <p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"></font></p>
        <p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>(reversal)</b></font>&#160;</p></td>
    <td style="border-bottom: Black 1pt solid; width: 11%; padding-left: 3pt; padding-right: 3pt"><p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
                                         31,</b></font></p>
        <p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"></font></p>
        <p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>2019</b>&#160;</font></p></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Customer
    claims (i)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">290,649</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">57,314</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">53,929</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(99,379)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(48,848)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">253,665</font></td></tr>
<tr style="background-color: white">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Supplier
    claims&#160;&#160;(ii)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">67,985</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">54,223</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">102,686</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(42,948)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(28,292)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">153,654</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Other
    civil claims (iii)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">98,302</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">28,888</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">18,713</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(9,766)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(42,227)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">93,910</font></td></tr>
<tr style="background-color: white">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Tax
    claims (iv)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">63,335</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">11,821</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">2,918</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(4,982)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(13,949)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">59,143</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Labor
    claims (v)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">302,935</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">167,995</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">61,483</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(112,084)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(95,200)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">325,129</font></td></tr>
<tr style="background-color: white">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Environmental
    claims (vi)</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">170,419</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">42,198</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">24,358</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(312)</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(43,713)</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">192,950</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Subtotal</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">993,625</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">362,439</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">264,087</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(269,471)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(272,229)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,078,451</font></td></tr>
<tr style="background-color: white">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Escrow
    deposits</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(100,763)</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(14,051)</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(11,844)</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">19,191</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">64,824</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(42,643)</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total</font></td>
    <td style="border-bottom: black 1.5pt double; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">892,862</font></td>
    <td style="border-bottom: black 1.5pt double; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">348,388</font></td>
    <td style="border-bottom: black 1.5pt double; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">252,243</font></td>
    <td style="border-bottom: black 1.5pt double; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(250,280)</font></td>
    <td style="border-bottom: black 1.5pt double; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(207,405)</font></td>
    <td style="border-bottom: black 1.5pt double; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">1,035,808</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 34%; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3pt; width: 11%; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2017</b></font></td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3pt; width: 11%; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Additional
    provisions</b></font></td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3pt; width: 11%; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Interest
    and inflation adjustment</b></font></td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3pt; width: 11%; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Use
    of the accrual</b></font></td>
    <td style="border-bottom: Black 1pt solid; width: 11%; padding-left: 3pt; padding-right: 3pt"><p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>Amounts
not used</b></font>&#160;</p>
        <p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>(reversal)</b>&#160;</font></p></td>
    <td style="border-bottom: Black 1pt solid; width: 11%; padding-left: 3pt; padding-right: 3pt"><p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
31,</b></font></p>
        <p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>2018</b></font>&#160;</p></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Customer
    claims (i)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">438,619</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">29,732</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">40,749</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(141,421)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(77,030)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">290,649</font></td></tr>
<tr style="background-color: white">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Supplier
    claims&#160;&#160;(ii)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">332,037</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">36,100</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">21,161</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(308,253)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(13,060)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">67,985</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Other
    civil claims (iii)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">114,544</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">22,578</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">12,939</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(16,146)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(35,613)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">98,302</font></td></tr>
<tr style="background-color: white">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Tax
    claims (iv)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">77,100</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">10,763</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">4,157</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,490)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(26,195)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">63,335</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Labor
    claims (v)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">299,842</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">83,499</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">32,290</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(44,900)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(67,796)</font></td>
    <td style="text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">302,935</font></td></tr>
<tr style="background-color: white">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Environmental
    claims (vi)</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">160,446</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">33,392</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">18,294</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(115)</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(41,598)</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">170,419</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Subtotal</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,422,588</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">216,064</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">129,590</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(513,325)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(261,292)</font></td>
    <td style="text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">993,625</font></td></tr>
<tr style="background-color: white">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Escrow
    deposits</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(344,384)</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(53,205)</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(5,533)</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">269,248</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">33,111</font></td>
    <td style="border-bottom: black 0.5pt solid; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(100,763)</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total</font></td>
    <td style="border-bottom: black 1.5pt double; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">1,078,204</font></td>
    <td style="border-bottom: black 1.5pt double; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">162,859</font></td>
    <td style="border-bottom: black 1.5pt double; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">124,057</font></td>
    <td style="border-bottom: black 1.5pt double; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(244,077)</font></td>
    <td style="border-bottom: black 1.5pt double; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">(228,181)</font></td>
    <td style="border-bottom: black 1.5pt double; padding-right: 3pt; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">892,862</font></td></tr>
</table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfLawsuitsDeemedAsContingentLiabilitiesTableTextBlock', window );">Schedule of lawsuits deemed as contingent liabilities</a></td>
<td class="text"><p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Contingent liabilities, net of escrow deposits, are represented as follows:</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 54%; white-space: nowrap; text-align: right; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.75pt solid; padding-right: 3pt; width: 23%; white-space: nowrap; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td>
    <td style="border-bottom: black 0.75pt solid; padding-right: 3pt; width: 23%; white-space: nowrap; text-align: right; line-height: 110%; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; white-space: nowrap; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Customer
    claims (i)</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">110,508</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">86,061</font></td></tr>
<tr style="background-color: white">
    <td style="vertical-align: bottom; white-space: nowrap; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Supplier
    claims&#160;&#160;(ii)</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">1,350,308</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">1,986,736</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; white-space: nowrap; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Other
    civil claims (iii)</font></td>
    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">758,800</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">679,623</font></td></tr>
<tr style="background-color: white">
    <td style="vertical-align: bottom; white-space: nowrap; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Tax
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    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">1,253,636</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">1,184,811</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; white-space: nowrap; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Labor
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    <td style="vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">1,005,648</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 3pt; padding-right: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">631,364</font></td></tr>
<tr style="background-color: white">
    <td style="vertical-align: bottom; white-space: nowrap; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Environmental
    claims (vi)</font></td>
    <td style="border-bottom: black 0.75pt solid; padding-right: 3pt; vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">5,981,837</font></td>
    <td style="border-bottom: black 0.75pt solid; padding-right: 3pt; white-space: nowrap; text-align: right; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">4,864,894</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; white-space: nowrap; text-align: justify; padding-left: 3pt; line-height: 110%; padding-right: 3pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total</font></td>
    <td style="border-bottom: black 2.25pt double; padding-right: 3pt; vertical-align: bottom; white-space: nowrap; text-align: right; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">10,460,737</font></td>
    <td style="border-bottom: black 2.25pt double; padding-right: 3pt; white-space: nowrap; text-align: right; padding-left: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">9,433,489</font></td></tr>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731825367704">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>21 Employees benefits (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_EmployeesBenefitsAbstract', window );"><strong>Employees Benefits</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfPensionPlanBenefitsTableTextBlock', window );">Schedule of pension plan benefits</a></td>
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    <td colspan="3" style="border-bottom: black 0.5pt solid; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
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<tr style="vertical-align: bottom">
    <td style="font-family: Arial, Helvetica, Sans-Serif; width: 40%; white-space: nowrap; padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 10%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>G1
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    <td style="border-bottom: black 0.5pt solid; width: 10%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>G0
    Plan</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 10%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Total</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 10%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>G1
    Plan</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 10%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>G0
    Plan</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 10%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Total</b></font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">Present
    value of the defined benefit obligations</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(3,112,980)</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,549,541)</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(5,662,521)</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(3,067,094)</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(3,046,255)</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">(6,113,349)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">Fair
    value of the plan&#8217;s assets</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">2,793,927</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">2,793,927</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">2,752,417</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">2,752,417</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">Total
    pension plan liabilities (deficit)</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(319,053)</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,549,541)</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,868,594)</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(314,677)</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(3,046,255)</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(3,360,932)</font></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfReconciliationOfDefinedBenefitObligationsTableTextBlock', window );">Schedule of reconciliation of defined benefit obligations</a></td>
<td class="text"><table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"><tr style="vertical-align: bottom"><td style="white-space: nowrap; padding-bottom: 2.4pt; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"></font></td>
    <td colspan="3" style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: center; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td>
    <td colspan="3" style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: center; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
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<tr style="vertical-align: bottom">
    <td style="width: 40%; white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 10%; white-space: nowrap; text-align: center; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>G1
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    <td style="border-bottom: black 0.5pt solid; width: 10%; white-space: nowrap; text-align: center; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>G0
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    <td style="border-bottom: black 0.5pt solid; width: 10%; text-align: center; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Total</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 10%; white-space: nowrap; text-align: center; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>G1
    Plan</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 10%; white-space: nowrap; text-align: center; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>G0
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    <td style="border-bottom: black 0.5pt solid; width: 10%; text-align: center; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Total</b></font></td></tr>
<tr style="vertical-align: bottom">
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    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    benefit obligation, beginning of the year</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(3,067,094)</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(3,046,255)</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(6,113,349)</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(2,532,338)</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(2,606,107)</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(5,138,445)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Current
    service cost</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(40,404)</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(40,404)</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(47,001)</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(227,367)</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(274,368)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Interest
    costs</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(208,485)</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(206,262)</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(414,747)</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(224,429)</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(224,429)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Actuarial
    (gains)/losses recorded as other comprehensive income</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">64,637</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">521,331</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">585,968</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(392,876)</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(397,597)</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(790,473)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Benefits
    paid</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">138,366</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">181,645</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">320,011</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">129,550</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">184,816</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">314,366</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Defined
    benefit obligation, end of the year</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(3,112,980)</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(2,549,541)</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(5,662,521)</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(3,067,094)</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(3,046,255)</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(6,113,349)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Plan&#8217;s
    assets</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Fair
    value of the plan&#8217;s assets, beginning of the year</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">2,752,417</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">2,752,417</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">2,168,436</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">2,168,436</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Expected
    return of the plan&#8217;s assets</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">187,317</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">187,317</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">192,965</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">192,965</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Company&#8217;s
    contributions</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">36,010</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">36,010</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">36,968</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">36,968</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Participant&#8217;s
    contributions</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">36,608</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">36,608</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">38,391</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">38,391</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Benefits
    paid</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(138,366)</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(138,366)</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(129,549)</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(129,549)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Actuarial
    gains/(losses) recorded as other comprehensive income</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(80,059)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(80,059)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">445,206</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">445,206</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Fair
    value of the plan&#8217;s assets, end of the year</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">2,793,927</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">2,793,927</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">2,752,417</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">2,752,417</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 2.4pt; text-align: right; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2.4pt; padding-top: 2.4pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total
    pension plan liabilities (deficit)</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(319,053)</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(2,549,541)</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(2,868,594)</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(314,677)</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(3,046,255)</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(3,360,932)</font></td></tr></table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfGainsLossesDueToChangesInAssumptionsTableTextBlock', window );">Schedule of (gains)/losses, due to changes in assumptions</a></td>
<td class="text"><table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"><tr style="vertical-align: bottom"><td style="padding-bottom: 1pt; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif"></font></td>
    <td colspan="3" style="border-bottom: black 0.5pt solid; text-align: center; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td>
    <td colspan="3" style="border-bottom: black 0.5pt solid; text-align: center; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td>
    <td colspan="3" style="border-bottom: black 0.5pt solid; text-align: center; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2018</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td style="width: 37%; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 7%; text-align: center; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>G1
    Plan</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 7%; text-align: center; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>G0
    Plan</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 7%; text-align: center; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Total</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 7%; text-align: center; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>G1
    Plan</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 7%; text-align: center; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>G0
    Plan</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 7%; text-align: center; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Total</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 7%; text-align: center; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>G1
    Plan</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 7%; text-align: center; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>G0
    Plan</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 7%; text-align: center; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Total</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td style="padding-bottom: 1pt; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 1pt; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2pt; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Actuarial
    gains/(losses) on obligations</font></td>
    <td style="padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">64,637</font></td>
    <td style="padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">521,331</font></td>
    <td style="padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">585,968</font></td>
    <td style="padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(392,876)</font></td>
    <td style="padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(397,597)</font></td>
    <td style="padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(790,473)</font></td>
    <td style="padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(114,188)</font></td>
    <td style="padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(10,783)</font></td>
    <td style="padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(124,971)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2pt; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Actuarial
    gains/(losses) recorded as other comprehensive income</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 2pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(80,059)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 2pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 2pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(80,059)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 2pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">445,206</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 2pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 2pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">445,206</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 2pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">113,869</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 2pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 2pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">113,869</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2pt; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total
    gains/(losses)</font></td>
    <td style="padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(15,422)</font></td>
    <td style="padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">521,331</font></td>
    <td style="padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">505,909</font></td>
    <td style="padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">52,330</font></td>
    <td style="padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(397,597)</font></td>
    <td style="padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(345,267)</font></td>
    <td style="padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(319)</font></td>
    <td style="padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(10,783)</font></td>
    <td style="padding-bottom: 2pt; text-align: right; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(11,102)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2pt; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Deferred
    income tax and social contribution </font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 2pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">5,243</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 2pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 2pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">5,243</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 2pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(17,792)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 2pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 2pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(17,792)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 2pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">108</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 2pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 2pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">108</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2pt; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Equity
    valuation adjustments</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 2pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(10,179)</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 2pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">521,331</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 2pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">511,152</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 2pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">34,538</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 2pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(397,597)</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 2pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(363,059)</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 2pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(211)</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 2pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(10,783)</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 2pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(10,994)</font></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfAmountsRecognizedInIncomeStatementTableTextBlock', window );">Schedule of amounts recognized in income statement</a></td>
<td class="text"><table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"><tr style="vertical-align: bottom"><td style="white-space: nowrap; padding-bottom: 1pt; text-align: center; padding-top: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td colspan="3" style="border-bottom: black 0.5pt solid; text-align: center; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td>
    <td colspan="3" style="border-bottom: black 0.5pt solid; text-align: center; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td>
    <td colspan="3" style="border-bottom: black 0.5pt solid; text-align: center; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2018</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td style="width: 37%; white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 7%; text-align: center; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>G1
    Plan</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 7%; text-align: center; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>G0
    Plan</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 7%; text-align: center; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Total</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 7%; text-align: center; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>G1
    Plan</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 7%; text-align: center; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>G0
    Plan</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 7%; text-align: center; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Total</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 7%; text-align: center; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>G1
    Plan</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 7%; text-align: center; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>G0
    Plan</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 7%; text-align: center; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Total</b></font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Cost
    of service, net</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">4,608</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">4,608</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">8,609</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">227,367</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">235,976</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(22,431)</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">232,248</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">209,817</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Interest
    cost rates</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">208,485</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">206,262</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">414,747</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">224,429</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">224,429</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">213,201</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">213,201</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Expected
    return on the plan&#8217;s assets</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(187,317)</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(187,317)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(192,965)</font></td>
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(192,965)</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(179,449)</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">(179,449)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Amount
    received from State of S&#227;o Paulo (undisputed)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(95,452)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(95,452)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(97,300)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(97,300)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(96,282)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(96,282)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; padding-top: 1pt; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total
    expenses</font></td>
    <td style="border-bottom: black 2.25pt double; text-align: right; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">25,776</font></td>
    <td style="border-bottom: black 2.25pt double; text-align: right; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">110,810</font></td>
    <td style="border-bottom: black 2.25pt double; text-align: right; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">136,586</font></td>
    <td style="border-bottom: black 2.25pt double; white-space: nowrap; text-align: right; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">40,073</font></td>
    <td style="border-bottom: black 2.25pt double; white-space: nowrap; text-align: right; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">130,067</font></td>
    <td style="border-bottom: black 2.25pt double; text-align: right; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">170,140</font></td>
    <td style="border-bottom: black 2.25pt double; text-align: right; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">11,321</font></td>
    <td style="border-bottom: black 2.25pt double; text-align: right; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">135,966</font></td>
    <td style="border-bottom: black 2.25pt double; text-align: right; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">147,287</font></td></tr></table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ObligationsMaturityTableTextBlock', window );">Schedule of maturity obligations</a></td>
<td class="text"><table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"><tr style="vertical-align: bottom"><td style="padding-bottom: 2pt; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif"></font></td>
    <td colspan="2" style="border-bottom: black 0.5pt solid; text-align: center; padding-bottom: 2pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td style="width: 60%; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 20%; text-align: center; padding-bottom: 2pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>G1
    Plan</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 20%; text-align: center; padding-bottom: 2pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>G0
    Plan</b></font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2pt; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Payment
    of benefits expected in 2021</font></td>
    <td style="padding: 1pt 2.85pt; text-align: right; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">177,347</font></td>
    <td style="padding: 1pt 2.85pt; text-align: right; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">169,178</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2pt; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Payment
    of benefits expected in 2022</font></td>
    <td style="padding: 1pt 2.85pt; text-align: right; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">172,477</font></td>
    <td style="padding: 1pt 2.85pt; text-align: right; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">167,263</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2pt; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Payment
    of benefits expected in 2023</font></td>
    <td style="padding: 1pt 2.85pt; text-align: right; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">167,906</font></td>
    <td style="padding: 1pt 2.85pt; text-align: right; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">164,426</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2pt; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Payment
    of benefits expected in 2024</font></td>
    <td style="padding: 1pt 2.85pt; text-align: right; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">162,648</font></td>
    <td style="padding: 1pt 2.85pt; text-align: right; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">160,721</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2pt; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Payment
    of benefits expected in 2025 or after</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">2,432,602</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">1,887,953</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 2pt; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">3,112,980</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 1pt; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">2,549,541</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2pt; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Duration</font></td>
    <td style="padding: 1pt 2.85pt; text-align: right; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">11.88
    years</font></td>
    <td style="padding: 1pt 2.85pt; text-align: right; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">9.40
    years</font></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfActuarialAssumptionsTableTextBlock', window );">Schedule of actuarial assumptions</a></td>
<td class="text"><table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td colspan="2" style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td>
    <td colspan="2" style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td>
    <td colspan="2" style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; text-align: center; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2018</b></font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 42%; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 10%; text-align: center; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>G1
    Plan</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 10%; text-align: center; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>G0
    Plan</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 10%; text-align: center; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>G1
    Plan</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 10%; text-align: center; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>G0
    Plan</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 10%; text-align: center; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>G1
    Plan</b></font></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 8%; text-align: center; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>G0
    Plan</b></font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Discount
    rate &#8211; actual rate (NTN-B) </font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3.44%
    p.a.</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3.07%
    p.a.</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3.37%
    p.a.</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3.36%
    p.a.</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">4.91%
    p.a.</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">4.84%
    p.a.</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Inflation
    rate</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3.25%
    p.a.</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3.25%
    p.a.</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3.5%
    p.a.</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3.5%
    p.a.</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">4.01%
    p.a.</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">4.01% p.a.</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Nominal
    rate of salary growth</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">5.32%
    p.a.</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">5.32%
    p.a</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">5.57%
    p.a.</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">5.57%
    p.a</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">6.09%
    p.a.</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">6.09%
    p.a</font></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Mortality
    table</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">AT-2000</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">AT-2000</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">AT-2000</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">AT-2000</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">AT-2000</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">AT-2000</font></td></tr></table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfSensitivityAnalysisOfBenefitPlansTableTextBlock', window );">Schedule of sensitivity analysis of benefit plans</a></td>
<td class="text"><p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Sensitivity
analysis of the defined benefit pension plan as of December 31, 2020 regarding the changes in the main assumptions are:</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td colspan="2" style="border-bottom: black 1pt solid; text-align: center; padding-bottom: 2pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Impact
    on the present value of the defined benefit obligations</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td style="border-bottom: black 0.5pt solid; width: 15%; text-align: center; padding-bottom: 2pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Assumptions</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 15%; text-align: center; padding-bottom: 2pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Change
    in the assumption</b></font></td>
    <td style="border-bottom: black 1pt solid; width: 45%; text-align: center; padding-bottom: 2pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>G1</b></font></td>
    <td style="border-bottom: black 1pt solid; width: 25%; text-align: center; padding-bottom: 2pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>G0</b></font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td rowspan="2" style="border-bottom: black 1pt solid; text-align: center; padding-bottom: 2pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">Discount
    rate</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Increase
    of 1.0%</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Decrease
    of R$&#160;322,111</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Decrease
    of R$&#160;214,482</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="border-bottom: black 1pt solid; text-align: center; padding-bottom: 2pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">Decrease
    of 1.0%</font></td>
    <td style="border-bottom: black 1pt solid; text-align: center; padding-bottom: 2pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">Increase
    of R$&#160;388,571</font></td>
    <td style="border-bottom: black 1pt solid; text-align: center; padding-bottom: 2pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">Increase
    of R$&#160;249,611</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td rowspan="2" style="border-bottom: black 1pt solid; text-align: center; padding-bottom: 2pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">Life
    expectation</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Increase
    of 1 year</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Increase
    of R$&#160;83,576</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Increase
    of R$&#160;135,263</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="border-bottom: black 1pt solid; text-align: center; padding-bottom: 2pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">Decrease
    of 1 year</font></td>
    <td style="border-bottom: black 1pt solid; text-align: center; padding-bottom: 2pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">Decrease
    of R$&#160;75,824</font></td>
    <td style="border-bottom: black 1pt solid; text-align: center; padding-bottom: 2pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">Decrease
    of R$&#160;118,909</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td rowspan="2" style="border-bottom: black 1pt solid; text-align: center; padding-bottom: 2pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">Wage
    growth rate</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Increase
    of 1.0%</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Increase
    of R$&#160;29,598</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 2pt; text-align: center; padding-left: 3.5pt; line-height: 110%; padding-right: 3.5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Increase
    of R$&#160;310,103</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="border-bottom: black 1pt solid; text-align: center; padding-bottom: 2pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">Decrease
    of 1.0%</font></td>
    <td style="border-bottom: black 1pt solid; text-align: center; padding-bottom: 2pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">Decrease
    of R$&#160;25,173</font></td>
    <td style="border-bottom: black 1pt solid; text-align: center; padding-bottom: 2pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">Decrease
    of R$&#160;271,853</font></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfBenefitPlanExpensesRecognizedByEmployerTableTextBlock', window );">Schedule of benefit plan expenses recognized by employer</a></td>
<td class="text"><table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse"><tr style="vertical-align: bottom"><td style="font-family: Arial, Helvetica, Sans-Serif; width: 85%; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif"></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 15%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>2021</b></font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; padding-left: 14.2pt"><font style="font: 10pt Times New Roman, Times, Serif">Cost
    of services, net</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">2,226</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; padding-left: 14.2pt"><font style="font: 10pt Times New Roman, Times, Serif">Interest
    costs</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">205,707</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; padding-left: 14.2pt"><font style="font: 10pt Times New Roman, Times, Serif">Net
    profitability on financial assets</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(184,687)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; padding-left: 14.2pt"><font style="font: 10pt Times New Roman, Times, Serif">Expenditures
    to be recognized by the employer</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">23,246</font></td></tr></table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfPlanAssetsTableTextBlock', window );">Schedule of plan assets</a></td>
<td class="text"><p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The plan's asset allocation management
strategies are determined with the support of reports and analysis prepared by Sabesprev and independent financial advisors:</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 36%; white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 27%; white-space: nowrap; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2020</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 5%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>%</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 27%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 5%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>%</b></font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">Total
    fixed income</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">1,811,164</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">64.8</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">1,795,554</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">65.2</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">Total
    equities</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">311,958</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">11.2</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">301,707</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">11.0</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">Total
    structured investments</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">575,943</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">20.6</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">630,933</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: right; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">22.9</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">Other</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">94,862</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">3.4</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">24,223</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">0.9</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">Fair
    value of the plan&#8217;s assets</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">2,793,927</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">100</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">2,752,417</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">100</font></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfExpenseRelatedToDefinedBenefitPlanUnfundedTableTextBlock', window );">Schedule of expense related to defined benefit plan</a></td>
<td class="text"><table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse"><tr style="vertical-align: bottom"><td style="font-family: Arial, Helvetica, Sans-Serif; width: 80%; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif"></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 20%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>2021</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Interest
    cost rate</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">158,214</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-top: 3pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 10pt Times New Roman, Times, Serif">Expense
    to be recognized</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 3pt"><font style="font: 10pt Times New Roman, Times, Serif">158,214</font></td></tr></table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ScheduleOfReconciliationOfExpensesWithPensionObligationsTableTextBlock', window );">Schedule of reconciliation of expenses with pension obligations</a></td>
<td class="text"><table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; font-size-adjust: none; font-stretch: normal; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; width: 37%; padding-bottom: 1pt; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 21%; text-align: justify; padding-bottom: 1pt"><b>December 31, 2020 </b></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 21%; text-align: justify; padding-bottom: 1pt"><b>December 31, 2019 </b></td>
    <td style="border-bottom: black 0.5pt solid; font: 10pt/110% Times New Roman, Times, Serif; width: 21%; text-align: justify; padding-bottom: 1pt"><b>December 31, 2018 </b></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: justify; padding-left: 5.4pt; padding-right: 5.4pt">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">G1 Plan</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">25,776</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">40,073</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">11,321</font></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">G0 Plan</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">110,810</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">130,067</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">135,966</font></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">Sabesprev Mais Plan</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">21,700</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">22,461</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">20,761</font></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">VIVEST Plan</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">58</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">-</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">-</font></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">Subtotal</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">158,344</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">192,601</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">168,048</font></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">Expenses capitalized in assets</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">(4,904)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">(6,022)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">(5,214)</font></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">Other</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">5,841</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">8,040</font></td>
    <td style="border-bottom: black 1.5pt double; font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">7,592</font></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">Pension plan obligations (Note 29)</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">159,281</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; white-space: nowrap; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">194,619</font></td>
    <td style="font: 10pt/110% Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt"><font style="font: 9pt/110% Georgia, Times, Serif">170,426</font></td></tr></table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents the expectation of maturity obligations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The tabular disclosure of reconciliation of expenses with pension obligations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to summary of actuarial assumptions.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to summary of amounts recognized in income statement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to summary of benefit plan expenses recognized by employer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to summary of expense related to defined benefit plan unfunded.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to summary of gains losses due to changes in assumptions.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to summary of pension plan benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to summary of plan assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to summary of reconciliation of defined denefit obligations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to summary of sensitivity analysis of benefit plans.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
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</div></td></tr>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731825342120">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>24 Equity (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EquityAbstract', window );"><strong>Equity</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfSubscribedAndPaidinCapitalTableTextBlock', window );">Schedule of subscribed and paid-in capital</a></td>
<td class="text"><p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">As
of December 31, 2020, and 2019, the authorized, subscribed and paid-in capital, in the amount of R$ 15,000.000, was composed of
683,509,869 registered, book-entry common shares with no par value, as follows:</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: center; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td colspan="2" style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: center; padding-top: 4.8pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
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    <td colspan="2" style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: center; padding-top: 4.8pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>December
    31, 2019</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td style="font-family: Arial, Helvetica, Sans-Serif; width: 52%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 13%; white-space: nowrap; text-align: right; padding-top: 4.8pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Number
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    <td style="border-bottom: black 0.5pt solid; width: 10%; white-space: nowrap; text-align: right; padding-top: 4.8pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>%&#160;</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 15%; white-space: nowrap; text-align: right; padding-top: 4.8pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Number
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    <td style="border-bottom: black 0.5pt solid; width: 10%; white-space: nowrap; text-align: right; padding-top: 4.8pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>%&#160;</b></font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    Department of Finance <sup>(1)</sup></font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">343,507,729</font></td>
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<tr style="vertical-align: bottom; background-color: white">
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    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">254,868,646</font></td>
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<tr style="vertical-align: bottom; background-color: white">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;&#160;Abroad
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    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 4.8pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">85,133,494</font></td>
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    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 4.8pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">103,823,655</font></td>
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<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-top: 4.8pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">683,509,869</font></td>
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    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-top: 4.8pt; padding-bottom: 2.4pt"><font style="font: 10pt Times New Roman, Times, Serif">683,509,869</font></td>
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</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" border="0" style="font: 10pt/107% Georgia, serif; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="vertical-align: top">
    <td style="width: 3%; text-align: justify; padding-left: 10pt; text-indent: -10pt"><font style="font: 10pt Times New Roman, Times, Serif">(1)</font></td>
    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">There is a lawsuit
    with a mandatory injunction filed under number 1051534-40.2019.8.26.0053 pending at the 7<sup>th</sup> Tax Court of the City
    of S&#227;o Paulo, pleading the unlawfulness of the disposal of shares owned by the Treasury Department of the S&#227;o Paulo
    State to third parties, filed by Banco Bradesco S.A., the custodian and bookkeeping agent of the Company&#8217;s shares.</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" border="0" style="font: 10pt/107% Georgia, serif; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="vertical-align: top">
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    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">As of December 31,
    2020, the common shares traded in Brazil were held by 40,399 shareholders. It includes six shares held by Companhia Paulista
    de Parcerias (CPP), which is controlled by the S&#227;o Paulo State Government</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" border="0" style="font: 10pt/107% Georgia, serif; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="vertical-align: top">
    <td style="width: 3%; text-align: justify; padding-left: 10pt; text-indent: -10pt"><font style="font: 10pt Times New Roman, Times, Serif">(3)</font></td>
    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Shares traded as
    American Depositary Receipts (ADR) on the New York Stock Exchange, through The Bank New York Mellon, the depositary bank for
    the Company's ADRs.</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" border="0" style="font: 10pt/107% Georgia, serif; font-size-adjust: none; font-stretch: normal; width: 100%">
<tr style="vertical-align: top">
    <td style="width: 3%; text-align: justify; padding-left: 10pt; text-indent: -10pt"><font style="font: 10pt Times New Roman, Times, Serif">(4)</font></td>
    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Each ADR corresponds
    to 1 share.</font></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfDistributionOfEarningsTableTextBlock', window );">Schedule of distribution of earnings</a></td>
<td class="text"><p style="font: 10pt/107% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"></font></p>

<p style="font: 10pt/107% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif"></font></p>

<table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="font-family: Arial, Helvetica, Sans-Serif; width: 59%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 1pt solid; font-family: Arial, Helvetica, Sans-Serif; width: 13%; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>2020</b></font></td>
    <td style="width: 1%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 1pt solid; font-family: Arial, Helvetica, Sans-Serif; width: 13%; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>2019</b></font></td>
    <td style="width: 1%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 1pt solid; font-family: Arial, Helvetica, Sans-Serif; width: 13%; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>2018</b></font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Frutiger Light; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">Profit
    for the year</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">973,318</font></td>
    <td><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,367,517</font></td>
    <td><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">2,835,068</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font: 10pt Frutiger Light; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">(-)
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    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">48,666</font></td>
    <td><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">168,376</font></td>
    <td><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">141,755</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Frutiger Light; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 1pt solid; font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 1pt solid; font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 1pt solid; font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font: 10pt Frutiger Light; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">924,652</font></td>
    <td><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,199,141</font></td>
    <td><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">2,693,313</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="border-top: black 1pt solid; font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="border-top: black 1pt solid; font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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<tr style="vertical-align: bottom; background-color: white">
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    <td style="border-bottom: black 1pt solid; font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">799,785</font></td>
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<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="font: 10pt/105% Frutiger Light; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt/105% Times New Roman, Times, Serif">673,328</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font: 10pt/105% Frutiger Light; text-align: left; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt/105% Times New Roman, Times, Serif">(-)</font></td>
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    <td style="font: 10pt/105% Frutiger Light; text-align: right; padding-left: 5.4pt; padding-right: 5.4pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt/105% Times New Roman, Times, Serif">141,203</font></td>
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<tr class="re">
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    <td style="white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; padding-left: 3.5pt; padding-right: 3.5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731818112712">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>25 Earnings per share (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EarningsPerShareAbstract', window );"><strong>Earnings per share [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEarningsPerShareBasicAndDilutedTableTextBlock', window );">Schedule of earnings per share, basic and diluted</a></td>
<td class="text"><p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Accordingly, basic and diluted earnings per share are equal.</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

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    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
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    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">2,835,068</font></td></tr>
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    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">683,509,869</font></td>
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    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
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    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Basic
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    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">1.42</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-bottom: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">4.93</font></td>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731827392408">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>26 Operating segment information (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
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    <td style="font-family: Arial, Helvetica, Sans-Serif; width: 43%; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="border-bottom: black 0.5pt solid; width: 17%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Reconciliation
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    <td style="border-bottom: black 0.5pt solid; width: 20%; text-align: center; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif"><b>Balance
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    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">15,157,780</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,716,616</font></td>
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    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
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    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">3,716,616</font></td>
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    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(9,796,821)</font></td>
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    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">4,284,104</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">86,477</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">4,370,581</font></td></tr>
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    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">107,656</font></td></tr>
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    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">14,136</font></td></tr>
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    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">(3,166,371)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-family: Arial, Helvetica, Sans-Serif; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Income
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    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-bottom: 1pt"><font style="font: 10pt Times New Roman, Times, Serif">1,326,002</font></td></tr>
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    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,037,112)</font></td></tr>
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">(i)
See note 33 for further information about non-cash items, other than depreciation and amortization that impact segment results,
and for additionals to long-lived asset information;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">(ii)
Construction revenue and related costs not reported to the CODM. Revenue from construction is recognized in accordance with IFRIC
12 (Concession Agreements) and IFRS 15 (Revenue from Contracts with Customers), as all performance obligations are satisfied over
time. See Note 15 (e).</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

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<tr style="vertical-align: bottom">
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="font-family: Arial, Helvetica, Sans-Serif; width: 43%; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 20%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>Sanitation
    (i)</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 17%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>Reconciliation
    to the financial statements (ii)</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 20%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>Balance
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<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Gross
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<tr style="vertical-align: bottom; background-color: white">
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<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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<tr style="vertical-align: bottom; background-color: white">
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<tr style="vertical-align: bottom; background-color: white">
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    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,780,094)</font></td></tr>
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">(i)
See note 33 for further information about non-cash items, other than depreciation and amortization that impact segment results,
and for additionals to long-lived asset information;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">(ii)
Construction revenue and related costs not reported to the CODM. Revenue from construction is recognized in accordance with IFRIC
12 (Concession Agreements) and IFRS 15 (Revenue from Contracts with Customers), as all performance obligations are satisfied over
time. See Note 15 (e).</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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<tr style="vertical-align: bottom">
    <td style="font-family: Arial, Helvetica, Sans-Serif; width: 43%; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="border-bottom: black 0.5pt solid; width: 20%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>Balance
    as per financial statements</b></font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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<tr style="vertical-align: bottom; background-color: white">
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<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="border-bottom: black 0.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(2,739,657)</font></td>
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<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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<tr style="vertical-align: bottom; background-color: white">
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    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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<tr style="vertical-align: bottom; background-color: white">
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    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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<tr style="vertical-align: bottom; background-color: white">
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">(i)
See note 33 for further information about non-cash items, other than depreciation and amortization that impact segment results,
and for additionals to long-lived asset information;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">(ii)
Construction revenue and related costs not reported to the CODM. Revenue from construction is recognized in accordance with IFRIC
12 (Concession Agreements) and IFRS 15 (Revenue from Contracts with Customers), as all performance obligations are satisfied over
time. See Note 15 (e).</font></p><span></span>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731870441352">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>27 Insurance (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
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<td class="text"><p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt">As
of December 31, 2020, the Company&#8217;s insurance was as follows:</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
    <td style="width: 82%; white-space: nowrap; padding-bottom: 1pt; text-align: justify; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 0.5pt solid; width: 18%; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Coverage</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Specified
    risks &#8211; fire</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">2,185,827
    </font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Engineering
    risk</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">2.764,278</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Guarantee
    insurance for escrow deposit</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">500,000</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Traditional
    guarantee insurance</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">100,000</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Civil
    liability&#8211; D&#38;O (Directors and Officers)</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">100,000</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Civil
    liability &#8211; works</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">136,010</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Domestic
    and international transportation</font></td>
    <td style="padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1
    </font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Civil
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    <td style="padding-bottom: 1pt; text-align: right; padding-left: 2.85pt; line-height: 110%; padding-right: 2.85pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">10,000
    </font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Other</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">15</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; padding-bottom: 1pt; text-align: justify; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-bottom: 1pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">5,796,130</font></td></tr></table><span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to summary of insurance coverage.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731827277416">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>28 Operating revenue (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_OperatingRevenueAbstract', window );"><strong>Operating Revenue</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfOperatingRevenueTableTextBlock', window );">Schedule of operating revenue</a></td>
<td class="text"><table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse"><tr style="vertical-align: bottom"><td style="font-family: Arial, Helvetica, Sans-Serif; width: 63%; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif"></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 13%; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>2020</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 12%; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>2019</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 12%; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>2018</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Metropolitan
    Region of S&#227;o Paulo</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">10,722,384</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">11,849,776</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">10,295,509</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Regional
    Systems</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">4,435,396</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">4,284,256</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">3,958,100</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total
    </font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">15,157,780</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">16,134,032</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">14,253,609</font></td></tr></table><span></span>
</td>
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<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfReconciliationOfGrossOperatingRevenueAndNetOperatingRevenue', window );">Schedule of reconciliation between gross operating income and net operating income</a></td>
<td class="text"><table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse"><tr style="vertical-align: bottom"><td style="font-family: Arial, Helvetica, Sans-Serif; width: 61%; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif"></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 13%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>2020</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 13%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>2019</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 13%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>2018</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Revenue
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    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">15,157,780</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">16,134,032</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">14,253,609</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Construction
    revenue</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">3,716,616</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">2,946,566</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">2,802,670</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Sales
    tax</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,009,358)</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,035,051)</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(916,808)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Regulatory,
    Control and Oversight Fee (TRCF)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">(67,497)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; padding-top: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">(61,893)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">(54,377)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Net
    revenue</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">17,797,541</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; padding-top: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">17,983,654</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2pt"><font style="font: 10pt Times New Roman, Times, Serif">16,085,094</font></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 12pt/110% Arial, sans-serif; margin-top: 0px; font-size-adjust: none; font-stretch: normal; margin-bottom: 0px; width: 100%">
<tr style="vertical-align: top">
    <td style="width: 14.25pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="width: 14.15pt"><font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt">(i)</font></td>
    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif; letter-spacing: -0.05pt">Includes
    the amount of R$ 72,962 corresponding to the TRCF charged from customers from the municipalities regulated by ARSESP (R$ 70,122
    in 2019).</font></td></tr></table><span></span>
</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to summary of operating revenue.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to summary of reconciliation of gross operating revenue and net operating revenue.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731877046904">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>29 Operating costs and expenses (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_OperatingCostsAndExpenseAbstract', window );"><strong>Operating costs and expense [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfExpensesByNatureTableTextBlock', window );">Schedule of operating costs and expenses</a></td>
<td class="text"><table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"><tr style="vertical-align: bottom"><td style="width: 61%; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif"></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 13%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>2020</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 13%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>2019</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 13%; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>2018</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Operating
    costs</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Salaries,
    payroll charges and benefits</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,958,395)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,938,265)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,959,539)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Pension
    plan obligations </font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(37,281)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(49,564)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(25,066)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Construction
    costs (Note 26)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(3,630,139)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,881,394)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,739,657)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">General
    supplies</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(244,054)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(259,401)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(238,034)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Treatment
    supplies</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(338,756)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(310,380)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(265,146)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font: 9pt Univers, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">Outsourced
    services</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,251,839)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,250,890)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(996,477)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Electricity</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,214,831)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,140,160)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(956,840)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">General
    expenses</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(622,113)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(647,804)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(629,253)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Depreciation
    and amortization</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(1,882,259)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(1,659,779)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(1,276,444)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(11,179,667)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(10,137,637)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(9,086,456)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Selling
    expenses</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Salaries,
    payroll charges and benefits</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(271,565)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(270,549)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(289,378)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Pension
    plan obligations</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(5,059)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(6,848)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(3,602)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">General
    supplies</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(5,471)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(10,332)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(6,391)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font: 9pt Univers, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">Outsourced
    services</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(290,512)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(360,190)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(273,470)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Electricity</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,200)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,333)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,154)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">General
    expenses</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(118,278)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(122,503)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(102,213)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt; text-indent: -2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">Depreciation
    and amortization</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(59,201)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(31,649)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(17,272)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(751,286)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(803,404)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(693,480)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 9pt Univers, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font: 9pt Univers, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">Bad
    debt expense, net of recoveries (Note 10 (c))</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(444,826)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(128,099)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(166,727)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 9pt Univers, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font: 9pt Univers, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">Administrative
    expenses</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Salaries,
    payroll charges and benefits</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(257,829)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(278,507)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(254,284)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Pension
    plan obligations</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(116,941)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(138,207)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(141,758)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">General
    supplies</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(14,237)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(3,216)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(4,881)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font: 9pt Univers, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">Outsourced
    services</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(230,054)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(197,357)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(204,728)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Electricity</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,359)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,436)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,363)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">General
    expenses</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(257,693)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(407,250)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(232,288)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Depreciation
    and amortization</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(95,652)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(88,666)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(98,825)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Tax
    expenses</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(77,416)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(73,205)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(58,750)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,051,181)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,187,844)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(996,877)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Operating
    costs and expenses</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Salaries,
    payroll charges and benefits</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,487,789)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,487,321)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,503,201)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Pension
    obligations</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(159,281)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(194,619)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(170,426)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Construction
    costs (Note 26)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(3,630,139)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,881,394)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,739,657)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">General
    supplies</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(263,762)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(272,949)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(249,306)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font: 9pt Univers, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">Treatment
    supplies</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(338,756)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(310,380)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(265,146)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 9pt Univers, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">Outsourced
    services</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,772,405)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,808,437)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,474,675)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Electricity</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,217,390)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,142,929)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(959,357)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">General
    expenses</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(998,084)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,177,557)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(963,754)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Depreciation
    and amortization</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(2,037,112)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,780,094)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(1,392,541)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Tax
    expenses</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(77,416)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(73,205)</font></td>
    <td style="text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">(58,750)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt; text-indent: -2.85pt"><font style="font: 10pt Times New Roman, Times, Serif">Bad
    debt expense, net of recoveries (Note 10 (c)) </font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(444,826)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(128,099)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(166,727)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(13,426,960)</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(12,256,984)</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(10,943,540)</font></td></tr></table><span></span>
</td>
</tr>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731818887048">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>30 Financial income (expenses) (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
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<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfFinancialIncomeExpensesTableTextBlock', window );">Schedule of financial income (expenses)</a></td>
<td class="text"><table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"><tr style="vertical-align: bottom"><td style="width: 64%; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif"></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 12%; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>2020</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 12%; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>2019</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 12%; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>2018</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Financial
    expenses</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/110% Verdana, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt/110% Times New Roman, Times, Serif">Interest
    and charges on borrowings and financing &#8211; local currency </font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(348,050)</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(331,367)</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(332,149)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Interest
    and charges on borrowings and financing &#8211; foreign currency</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(136,257)</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(165,421)</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(171,686)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Other
    financial expenses</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(328,413)</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(344,508)</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(187,563)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Income
    tax over international remittance</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(15,134)</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(17,650)</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(19,779)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Inflation
    adjustment on borrowings and financing</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(86,938)</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(44,802)</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(66,183)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Other
    inflation adjustments </font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(142,313)</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(107,584)</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(45,193)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Interest
    and inflation adjustments on provisions (i)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(267,654)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(162,093)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">14,586</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font: 9pt/110% Univers, Helvetica, Sans-Serif; text-align: justify; padding-left: 5pt; padding-right: 5pt; font-size-adjust: none; font-stretch: normal"><font style="font: 10pt Times New Roman, Times, Serif">Total
    financial expenses</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(1,324,759)</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(1,173,425)</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(807,967)</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="background-color: white">
    <td style="vertical-align: bottom; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Financial
    income</font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Inflation
    adjustment gains </font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">120,957</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">91,180</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">105,952</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Income
    on financial investments</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">75,522</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">151,622</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">187,094</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Interest
    income</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">162,576</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">150,054</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">175,939</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Cofins
    and Pasep </font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(22,328)</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(20,028)</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(22,693)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Other
    </font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">4</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">14</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">10</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total
    financial income</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">336,731</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">372,842</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">446,302</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Financial
    income (expenses), net before exchange rate changes</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(988,028)</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(800,583)</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(361,665)</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="background-color: white">
    <td style="vertical-align: bottom; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Exchange
    gains (losses)</font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Exchange
    rate changes on borrowings and financing (ii)</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(2,180,241)</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(233,960)</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">(915,897)</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Exchange
    rate changes on assets</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,894</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">863</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">13,235</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Other
    exchange rate changes</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">4</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(1)</font></td>
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<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Exchange
    rate changes, net</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(2,178,343)</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(233,098)</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(902,671)</font></td></tr>
<tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Financial
    income (expenses), net</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(3,166,371)</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(1,033,681)</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; padding-top: 2.4pt; padding-bottom: 2.4pt; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(1,264,336)</font></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
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<tr style="vertical-align: top">
    <td style="width: 7.15pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="width: 21.25pt"><font style="font: 10pt Times New Roman, Times, Serif">(i)</font></td>
    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Increase of R$ 105.6
    million, due to the increase in interest and monetary variations on lawsuits.</font></td></tr>
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<tr style="vertical-align: top">
    <td style="width: 7.15pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
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    <td style="text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Increase of R$ 1,946.3
    million, due to the higher appreciation of the U.S. dollar and the Yen against the Real in 2020 (28.9% and 35.8%, respectively),
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731870419240">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>31 Other operating income (expenses), net (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
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<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfOtherOperatingIncomeExpensesTableTextBlock', window );">Schedule of other operating income (expenses), net</a></td>
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    <td style="border-bottom: black 0.75pt solid; width: 10%; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif"><b>2019</b></font></td>
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<tr style="vertical-align: bottom">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Other
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    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">70,288</font></td>
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    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">93,089</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
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    <td style="border-bottom: black 0.5pt solid; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">37,368</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(94,415)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(64,498)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: justify; padding-left: 5pt; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">Other
    operating income (expenses), net</font></td>
    <td style="border-bottom: black 2.25pt double; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">107,656</font></td>
    <td style="border-bottom: black 2.25pt double; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">(18,748)</font></td>
    <td style="border-bottom: black 2.25pt double; white-space: nowrap; text-align: right"><font style="font: 10pt Times New Roman, Times, Serif">28,591</font></td></tr></table><span></span>
</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to summary of other operating income expenses.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731822343736">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>32 Commitments (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_CommitmentsAbstract', window );"><strong>Commitments</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfCommitmentsTableTextBlock', window );">Schedule of commitments</a></td>
<td class="text"><p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">Below, the main unrecorded committed amounts as of December 31, 2020:</font></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></p>

<table cellspacing="0" cellpadding="0" style="font-size: 12pt; width: 100%; border-collapse: collapse">
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    <td style="padding: 1pt 3pt; font-family: Arial, Helvetica, Sans-Serif; width: 41%; white-space: nowrap; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="border-bottom: Black 1pt solid; padding: 1pt 3pt; width: 13%; white-space: nowrap; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>1
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    <td style="border-bottom: Black 1pt solid; padding: 1pt 3pt; width: 11%; white-space: nowrap; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>1-3
    years</b></font></td>
    <td style="border-bottom: Black 1pt solid; padding: 1pt 3pt; width: 11%; white-space: nowrap; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>3-5
    years</b></font></td>
    <td style="border-bottom: Black 1pt solid; width: 13%; white-space: nowrap; padding-left: 3pt; padding-right: 3pt"><p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>More
than</b>&#160;</font></p>
        <p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"><b>5
        years</b></font></p>
        <p style="font: 9pt/110% Georgia, Times, Serif; margin: 0pt 0; text-align: center"><font style="font: 10pt Times New Roman, Times, Serif"></font></p></td>
    <td style="border-bottom: Black 1pt solid; padding: 1pt 3pt; width: 11%; white-space: nowrap; text-align: center; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>Total</b></font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding: 1pt 3pt; font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Contractual
    obligations &#8211; Expenses </font></td>
    <td style="padding: 1pt 3pt; font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,301,725</font></td>
    <td style="padding: 1pt 3pt; font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">633,296</font></td>
    <td style="padding: 1pt 3pt; font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">142,484</font></td>
    <td style="padding: 1pt 3pt; font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">684,761</font></td>
    <td style="padding: 1pt 3pt; font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">2,762,266</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="padding: 1pt 3pt; font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Contractual
    obligations &#8211; Investments</font></td>
    <td style="border-bottom: black 0.5pt solid; padding: 1pt 3pt; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">2,211,198</font></td>
    <td style="border-bottom: black 0.5pt solid; padding: 1pt 3pt; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">1,642,792</font></td>
    <td style="border-bottom: black 0.5pt solid; padding: 1pt 3pt; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">2,103,935</font></td>
    <td style="border-bottom: black 0.5pt solid; padding: 1pt 3pt; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">174,115</font></td>
    <td style="border-bottom: black 0.5pt solid; padding: 1pt 3pt; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">6,132,040</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding: 1pt 3pt; font-family: Arial, Helvetica, Sans-Serif; white-space: nowrap; line-height: 110%"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total</font></td>
    <td style="border-bottom: black 1.5pt double; padding: 1pt 3pt; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">3,512,923</font></td>
    <td style="border-bottom: black 1.5pt double; padding: 1pt 3pt; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">2,276,088</font></td>
    <td style="border-bottom: black 1.5pt double; padding: 1pt 3pt; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">2,246,419</font></td>
    <td style="border-bottom: black 1.5pt double; padding: 1pt 3pt; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">858,876</font></td>
    <td style="border-bottom: black 1.5pt double; padding: 1pt 3pt; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">8,894,306</font></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to summary of commitments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<head>
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<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731877630344">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>33 Supplemental cash flow information (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SupplementalCashFlowInformationsAbstract', window );"><strong>Supplemental Cash Flow Informations Abstract</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfSupplementalCashFlowInformationTableTextBlock', window );">Schedule of supplemental cash flow information</a></td>
<td class="text"><table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"><tr style="vertical-align: bottom"><td style="width: 69%; white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif"></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 10%; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>2020</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 10%; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>2019</b></font></td>
    <td style="border-bottom: black 0.5pt solid; width: 11%; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif"><b>2018</b></font></td></tr>
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total
    additions to contract assets (Note 14)</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3,948,158</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3,532,283</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3,188,943</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total
    additions to intangible assets (Note 15 (b))</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">411,285</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,788,907</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,144,728</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Items
    not affecting cash (see breakdown below)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(1,095,285)</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(2,125,943)</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">(2,201,112)</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total
    additions to intangible assets as per statement of cash flows</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3,300,158</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">3,195,247</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">2,132,559</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Investments
    and financing operations affecting intangible assets but not cash:</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt Times New Roman, Times, Serif">&#160;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Interest
    capitalized in the year (Note 15 (d))</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">238,330</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">233,251</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">488,502</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Contractors
    payable</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">142,514</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">252,675</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">297,872</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Program
    contract commitments </font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">4,422</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">35,817</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">149,974</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Public
    Private Partnership - S&#227;o Louren&#231;o PPP (Note 15 (g)) </font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">10,591</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">273,737</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Performance
    agreements</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">314,720</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">78,296</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Right
    of use</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">28,549</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">113,233</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Construction
    margin (Note 26)</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">85,976</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">65,172</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">63,013</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Agreement
    with the Municipality of  Mau&#225; (Note 10 (a))</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">280,774</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Agreement
    with the Municipality of Santo Andr&#233;</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td>
    <td style="white-space: nowrap; text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">1,336,908</font></td>
    <td style="text-align: right; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">-</font></td></tr>
<tr style="vertical-align: bottom; background-color: white">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Agreement
    with the municipality of Guarulhos</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">-</font></td>
    <td style="border-bottom: black 0.5pt solid; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">928,014</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; text-align: justify; padding-left: 5pt; line-height: 110%; padding-right: 5pt"><font style="font: 10pt/110% Times New Roman, Times, Serif">Total</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">1,095,285</font></td>
    <td style="border-bottom: black 1.5pt double; white-space: nowrap; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">2,125,943</font></td>
    <td style="border-bottom: black 1.5pt double; text-align: right; line-height: 110%"><font style="font: 10pt Times New Roman, Times, Serif">2,201,112</font></td></tr></table><span></span>
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<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
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<head>
<title></title>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731819097368">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>1 Operations (Details) - Sao paulo [member]<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>BRL (R$) </div>
<div>Municipalities</div>
</th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>BRL (R$) </div>
<div>Municipalities</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_OperationsLineItems', window );"><strong>OperationsLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TotaMunicipalitiesThatHaveAlreadySignedContract', window );">Total municipalities that have already signed contracts | Municipalities</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">342<span></span>
</td>
<td class="nump">325<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BalanceIntangibleAndContractAsset', window );">Balance - intangible and contract assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 39,440,568<span></span>
</td>
<td class="nump">R$ 35,990,087<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PercentageOfIntangibleAndContractAsset', window );">Percentage of intangible and contract assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">93.08%<span></span>
</td>
<td class="nump">90.10%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_RevenueFromSanitationServicesExcludingConstructionRevenue', window );">Revenue from sanitation services (excluding construction revenue)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 14,406,803<span></span>
</td>
<td class="nump">R$ 13,700,777<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PercentageOfGrossRevenueFromTotalMunicipalities', window );">Percentage of revenue from sanitation services (excluding construction revenue)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">95.05%<span></span>
</td>
<td class="nump">84.92%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_MunicipalitiesWithContractsUnderNegotiations', window );">Municipalities with expired: | Municipalities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">8<span></span>
</td>
<td class="nump">21<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IntangibleAndContractAssetUnderNegotiations', window );">Balance - intangible and contract assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 264,931<span></span>
</td>
<td class="nump">R$ 1,637,878<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PercentageOfIntangibleAndContractsAssetsUnderNegotiation', window );">Percentage of intangible and contract assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0.63%<span></span>
</td>
<td class="nump">4.10%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_RevenueFromSanitationServicesExcludingConstructionRevenues', window );">Revenue from sanitation services (excluding construction revenue)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 39,088<span></span>
</td>
<td class="nump">R$ 451,603<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PercentageOfGrossRevenueFromMunicipalitiesUnderNegotiation', window );">Percentage of revenue from sanitation services (excluding construction revenue)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0.26%<span></span>
</td>
<td class="nump">2.80%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_NumberOfMunicipalitieWithConcessionAgreements', window );">Municipalities with concession agreements due by 2030: | Municipalities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">25<span></span>
</td>
<td class="nump">27<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IntangibleAndContractsAssetsRelatedConcessionAgreements', window );">Balance - intangible and contract assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 1,436,529<span></span>
</td>
<td class="nump">R$ 1,181,172<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PercentageOfIntagibleAndContractAssetRelatedConcessionAgreements', window );">Percentage of intangible and contract assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">3.39%<span></span>
</td>
<td class="nump">2.96%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_GrossRevenueRelatedConcessionAgreements', window );">Revenue from sanitation services (excluding construction revenue)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 597,483<span></span>
</td>
<td class="nump">R$ 588,628<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PercentagesOfGrossRevenuesFromTotalMunicipalities', window );">Percentage of revenue from sanitation services (excluding construction revenue)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">3.94%<span></span>
</td>
<td class="nump">3.65%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_MunicipalityOfSaoPauloAbstract', window );"><strong>Municipality of Sao Paulo:</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PercentageOfIntangibleAndContractAssets', window );">Percentage of intangible and contract assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">37.94%<span></span>
</td>
<td class="nump">43.37%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PercentageOfRevenueFromSanitationServicesExcludingConstructionRevenue', window );">Percentage of revenue from sanitation services (excluding construction revenue)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">44.58%<span></span>
</td>
<td class="nump">44.48%<span></span>
</td>
</tr>
<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Includes the municipality of Tapiratiba, which signed a contract in October 2019, to begin operating in April 2020.</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_BalanceIntangibleAndContractAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to balance intangible and contract asset.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_BalanceIntangibleAndContractAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_GrossRevenueRelatedConcessionAgreements">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>It represent amount of gorss revenue except constrction revenue related concession agreements.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_GrossRevenueRelatedConcessionAgreements</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_IntangibleAndContractAssetUnderNegotiations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to intangible and contract asset under negotiations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IntangibleAndContractAssetUnderNegotiations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_IntangibleAndContractsAssetsRelatedConcessionAgreements">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to intangible and contracts assets related concession agreements.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IntangibleAndContractsAssetsRelatedConcessionAgreements</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_MunicipalitiesWithContractsUnderNegotiations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to municipalities with contracts under negotiations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_MunicipalitiesWithContractsUnderNegotiations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:decimalItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_MunicipalityOfSaoPauloAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_MunicipalityOfSaoPauloAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_NumberOfMunicipalitieWithConcessionAgreements">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to number of municipalitie with concession agreements.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_NumberOfMunicipalitieWithConcessionAgreements</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:decimalItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_OperationsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_OperationsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_PercentageOfGrossRevenueFromMunicipalitiesUnderNegotiation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>it represent the percentage of grosss revenue except construction revenue under negotiation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_PercentageOfGrossRevenueFromMunicipalitiesUnderNegotiation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_PercentageOfGrossRevenueFromTotalMunicipalities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>It represent the percentage of gross revenue (except Construction Revenue).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_PercentageOfGrossRevenueFromTotalMunicipalities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_PercentageOfIntagibleAndContractAssetRelatedConcessionAgreements">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to percentage of intagible and contract asset related concession agreements.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_PercentageOfIntagibleAndContractAssetRelatedConcessionAgreements</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_PercentageOfIntangibleAndContractAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to percentage of intangible and contract asset.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_PercentageOfIntangibleAndContractAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_PercentageOfIntangibleAndContractAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage of intangible and contract assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_PercentageOfIntangibleAndContractAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_PercentageOfIntangibleAndContractsAssetsUnderNegotiation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to percentage of intangible and contracts assets under negotiation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_PercentageOfIntangibleAndContractsAssetsUnderNegotiation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_PercentageOfRevenueFromSanitationServicesExcludingConstructionRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage of revenue from sanitation services (excluding construction revenue).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_PercentageOfRevenueFromSanitationServicesExcludingConstructionRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_PercentagesOfGrossRevenuesFromTotalMunicipalities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to percentages of gross revenues from total municipalities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_PercentagesOfGrossRevenuesFromTotalMunicipalities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_RevenueFromSanitationServicesExcludingConstructionRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of revenue from sanitation services (excluding construction revenue).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_RevenueFromSanitationServicesExcludingConstructionRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_RevenueFromSanitationServicesExcludingConstructionRevenues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of revenue from sanitation services (excluding construction revenue).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_RevenueFromSanitationServicesExcludingConstructionRevenues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_TotaMunicipalitiesThatHaveAlreadySignedContract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related total municipalities that have already signed contract.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TotaMunicipalitiesThatHaveAlreadySignedContract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:decimalItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_LocationOneAxis=sbs_SaoPauloMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_LocationOneAxis=sbs_SaoPauloMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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</table></div>
</div></td></tr>
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</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
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<SEQUENCE>86
<FILENAME>R72.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731818387928">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>1 Operations (Details Narrative)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>BRL (R$) </div>
<div>Number</div>
</th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>BRL (R$)</div>
</th>
<th class="th">
<div>Dec. 31, 2018 </div>
<div>BRL (R$)</div>
</th>
<th class="th">
<div>Dec. 31, 2017 </div>
<div>BRL (R$)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_OperationsLineItems', window );"><strong>OperationsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_NumberOfWaterAndSewageServicesOperated', window );">Number of water and sewage services operated | Number</a></td>
<td class="nump">375<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_NumberOfServicesSignedContractInMunicipalities', window );">Number of services signed contract in municipalities | Number</a></td>
<td class="nump">342<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_GrossRevenueFromTotalMunicipalities', window );">Gross revenue</a></td>
<td class="nump">R$ 804,500<span></span>
</td>
<td class="nump">R$ 215,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Intangible asset</a></td>
<td class="nump">R$ 34,405,575<span></span>
</td>
<td class="nump">32,325,447<span></span>
</td>
<td class="nump">R$ 29,012,460<span></span>
</td>
<td class="nump">R$ 33,466,132<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DescriptionOfIncreseInRevenueFromResidentialCustomers', window );">Description of increse in revenue from residential customers</a></td>
<td class="text">The increase in revenues from residential customers (except for the social and favela categories), in the amount of R$ 840.3 million from January to December 2020 (R$ 249.3 million from October to December 2020), and the postponement of the payment of 50% of the Regulation, Control and Inspection Fee (TRCF) from May to December 2020, for settlement in 24 installments beginning January 2021, with effect of R$ 24.0 million from May to December 2020.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DescriptionOfBudgetAdjustment', window );">Description of budget adjustment</a></td>
<td class="text">The Company adjusted budget by reducing expenses and, on April 27, 2020, July 10, 2020 and December 15, 2020, it held the 25th, 26th and 27 th issue debentures in the amounts of R$ 1.45 billion, R$ 1.05 billion and R$ 1.00 billion, respectively and also on December 7, 2020 it raised R$ 0.95 billion with IDB INVEST. As of April 28, 2020, the Company concluded the translation of a debt contracted with the Inter-American Development Bank (IDB), from US$ 494.6 million to R$ 2,810.9 million, reducing its exposure to the variation of the US dollar. In addition, as of September 30, 2020, the Company early amortized Eurobonds in the amount of R$ 1,910.1 million (US$ 357.8 million) to further reduce currency exposure and in November 2020, it signed a contract of R$ 950 million with IDB INVEST.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TermsOfConcession', window );">Terms of municipalities' operations concession</a></td>
<td class="text">30 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DescriptionOfAdverseEffectsDueToCovid19', window );">Description of adverse effects due to covid-19</a></td>
<td class="text">Some of the economic and financial consequences arising from the COVID-19 pandemic include the following adverse effects:          (i) high exchange volatility and increase in new funding costs;            (ii) change in the mix of billed volume due to the increase in the residential category and decrease in the public, commercial, industrial categories, which have higher average tariffs, leading to a reduction in the total average tariff and, consequently, in revenues from customers in the commercial, industrial and public categories, in the amount of approximately R$ 804.5 million from January to December 2020 (R$ 215.0 million from October to December 31, 2020);            (iii) postponement of the tariff adjustment from May 11 to August 15, 2020, with an estimate net impact of R$ 37.6 million on the operating revenue from May to December 2020;            (iv) increase in default and in the expectation of higher future losses, due to the decrease in the municipalities&#8217; revenue and the increase in bankruptcy petitions, which negatively impacted estimated losses by R$ 316.7 million from January to December 2020 compared to January to December 2019 (R$ 17.8 million from October to December 2020 compared to October to December 2019); and  (v) payment exemption of water and sewage bills for consumers in the Residential Social and Residential Favela categories in all operated municipalities from April 1 to September 15, 2020, reducing revenue by R$ 116.9 million from January to September 2020, compared to the same periods in 2019. <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_LocationOneAxis=sbs_JuquitibaMember', window );">Juquitiba [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_OperationsLineItems', window );"><strong>OperationsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_GrossRevenueFromTotalMunicipalities', window );">Gross revenue</a></td>
<td class="nump">R$ 6,056<span></span>
</td>
<td class="nump">5,616<span></span>
</td>
<td class="nump">R$ 5,786<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Intangible asset</a></td>
<td class="nump">R$ 77,014<span></span>
</td>
<td class="nump">R$ 80,563<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IntangibleAssetsOtherThanGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2020-01-01<br> -Paragraph 118<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_118_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IntangibleAssetsOtherThanGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_DescriptionOfAdverseEffectsDueToCovid19">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Information pertaining to adverse effects due to covid 19.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_DescriptionOfAdverseEffectsDueToCovid19</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_DescriptionOfBudgetAdjustment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Description of budget adjustment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_DescriptionOfBudgetAdjustment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_DescriptionOfIncreseInRevenueFromResidentialCustomers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Description of increse in revenue from residential customers.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_DescriptionOfIncreseInRevenueFromResidentialCustomers</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_GrossRevenueFromTotalMunicipalities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>It represent the amount of gross revenue arising from economic and financial consequences arising from the COVID-19 pandemic having adverse effect :(ii) change in the mix of billed volume due to the increase in the residential category and decrease in the public, commercial, industrial categories, which have higher average tariffs, leading to a reduction in the total average tariff and, consequently, in revenues from customers in the commercial, industrial and public categories, in the amount of approximately R$ 804.5 million from January to December 2020 (R$ 215.0 million from October to December 31, 2020).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_GrossRevenueFromTotalMunicipalities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_NumberOfServicesSignedContractInMunicipalities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>It represents the number of services signed contract in municipalities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_NumberOfServicesSignedContractInMunicipalities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:decimalItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_NumberOfWaterAndSewageServicesOperated">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>It represent the number of water nd sewage services operated in municapalities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_NumberOfWaterAndSewageServicesOperated</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:decimalItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_OperationsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_OperationsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_TermsOfConcession">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>It represents the terms of concession.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TermsOfConcession</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_LocationOneAxis=sbs_JuquitibaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_LocationOneAxis=sbs_JuquitibaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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</html>
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</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>87
<FILENAME>R73.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731818926536">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>3 Summary of Significant Accounting Policies (Details Narrative)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DescriptionOfAccruedIncomeTax', window );">Description of accrued income tax</a></td>
<td class="text">The income tax was accrued at rate 15%, plus 10% surtax on taxable income exceeding R$ 240.<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SocialContributionAccruedRate', window );">Social contribution accrued rate</a></td>
<td class="nump">9.00%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AnnualReveuneCalculatedRate', window );">Annual revenue calculated rate</a></td>
<td class="nump">0.50%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_LegalEntityOneAxis=sbs_ProgramaDeFormacaoDoPatrimonioDoServidorPublicoMember', window );">PASEP (programa de formacao do patrimonio do servidor publico) [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SanitationServicesRate', window );">Sanitation services rate</a></td>
<td class="nump">1.65%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_LegalEntityOneAxis=sbs_ContribuicaoParaOFinanciamentodaSeguridadeSocialMember', window );">Cofins (contribuicao para o financiamento da seguridade social) [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfSignificantAccountingPoliciesLineItems', window );"><strong>SummaryOfSignificantAccountingPoliciesLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SanitationServicesRate', window );">Sanitation services rate</a></td>
<td class="nump">7.60%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_AnnualReveuneCalculatedRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>It represent the annual Reveune calculated rate form sanitation services.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AnnualReveuneCalculatedRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_DescriptionOfAccruedIncomeTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>It represent the accrued income tax.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_DescriptionOfAccruedIncomeTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SanitationServicesRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>It represent the sanitation services rate.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SanitationServicesRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SocialContributionAccruedRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>It represent the social contribution accrued rate.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SocialContributionAccruedRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SummaryOfSignificantAccountingPoliciesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SummaryOfSignificantAccountingPoliciesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_LegalEntityOneAxis=sbs_ProgramaDeFormacaoDoPatrimonioDoServidorPublicoMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_LegalEntityOneAxis=sbs_ProgramaDeFormacaoDoPatrimonioDoServidorPublicoMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731817975864">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>4 Changes in accounting practices and disclosures (Details)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr><th class="th" colspan="2"><div>Dec. 31, 2020</div></th></tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InitiallyAppliedIFRSsAxis=sbs_IFRS1Member', window );">IFRS 17 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ChangesInAccountingPracticesAndDisclosuresLineItems', window );"><strong>ChangesInAccountingPracticesAndDisclosuresLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TitleOfInitiallyAppliedIFRS', window );">Standard</a></td>
<td class="text">IFRS 17 &#8211; Insurance Contracts<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfChangeInAccountingPolicy', window );">Description</a></td>
<td class="text">Establishes the principles for the recognition, measurement, presentation and disclosure of insurance contracts.    IFRS 17 will supersede IFRS 4 Insurance Contracts.<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods', window );">Impact</a></td>
<td class="text">The Company does not expect effects from adopting this standard.<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InitiallyAppliedIFRSsAxis=sbs_AmendmentsToIFRS10IAS28AndMember', window );">Amendments to IFRS 10 and IAS 28 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ChangesInAccountingPracticesAndDisclosuresLineItems', window );"><strong>ChangesInAccountingPracticesAndDisclosuresLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TitleOfInitiallyAppliedIFRS', window );">Standard</a></td>
<td class="text">Amendments to IFRS 10 - Consolidated Statements and IAS 28 - Sale or Contribution of Assets between an Investor and its Associate or Joint Venture<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfChangeInAccountingPolicy', window );">Description</a></td>
<td class="text">Clarify situations that involve the sale or contribution of assets between an investor and its associates or joint venture.<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods', window );">Impact</a></td>
<td class="text">The Company is assessing the impacts and effects of the amendments; however, it does not expect any effects from the amendments.<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InitiallyAppliedIFRSsAxis=sbs_AmendmentsToIASMember', window );">Amendments to IAS 1 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ChangesInAccountingPracticesAndDisclosuresLineItems', window );"><strong>ChangesInAccountingPracticesAndDisclosuresLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TitleOfInitiallyAppliedIFRS', window );">Standard</a></td>
<td class="text">Amendments to IAS 1 &#8211; Classification of Liabilities as Current or Non-Current.<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfChangeInAccountingPolicy', window );">Description</a></td>
<td class="text">These amendments to IAS 1 only affect the presentation of liabilities as current or non-current in the statement of financial position and not the amount or the time of recognition of any asset, liability, income or expense, or the information disclosed on such items. In addition, clarify that the classification of liabilities as current or non-current is based on the rights existing at the balance sheet date, specify that the classification is not affected by the expectations on whether an entity will exercise its right to postpone the settlement of the liability and introduce the definition of 'settlement' to clarify that settlement refers to the transfer to a counterparty, of cash, equity instruments, other assets or services.<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods', window );">Impact</a></td>
<td class="text">The Company does not expect any impacts from this standard.<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InitiallyAppliedIFRSsAxis=sbs_AmendmentsToIFRSThreeMember', window );">Amendments to IFRS 3 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ChangesInAccountingPracticesAndDisclosuresLineItems', window );"><strong>ChangesInAccountingPracticesAndDisclosuresLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TitleOfInitiallyAppliedIFRS', window );">Standard</a></td>
<td class="text">Amendments to IFRS 3 &#8211; Reference to the Conceptual Framework.<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfChangeInAccountingPolicy', window );">Description</a></td>
<td class="text">The amendments update IFRS 3 so that it refers to the 2018 Conceptual Framework instead of the 1989 Structure. The amendments also include in IFRS 3 the requirement that, for obligations within the scope of IAS 37, the acquirer applies this standard to identify whether there is an obligation at the acquisition date arising from past events. For a tax within the scope of IFRIC 21 - Taxes, the acquirer applies IFRIC 21 to determine whether the event that resulted in the obligation to pay the tax occurred up to the date of acquisition date. Finally, the amendments add an explicit statement that the acquirer does not recognize contingent assets acquired in a business combination.<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods', window );">Impact</a></td>
<td class="text">The Company does not expect effects from this standard.<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InitiallyAppliedIFRSsAxis=sbs_AmendmentsToIASSixteenMember', window );">Amendments to IAS 16 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ChangesInAccountingPracticesAndDisclosuresLineItems', window );"><strong>ChangesInAccountingPracticesAndDisclosuresLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TitleOfInitiallyAppliedIFRS', window );">Standard</a></td>
<td class="text">Amendments to IAS 16 &#8211; Proceeds Before Intended Use.<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfChangeInAccountingPolicy', window );">Description</a></td>
<td class="text">The amendments prohibit deducting from the cost of an item of property, plant and equipment any proceeds from the sale of items produced before the asset is available for use, i.e. proceeds to bring the asset to the location and in the condition necessary for it to be able to operate as intended by the Company. Consequently, the entity recognizes these proceeds from the sale and corresponding costs in the result and measures the costs of these items in accordance with IAS 2 - Inventories.         The amendments further clarify the meaning of &#8220;testing whether an asset is functioning properly&#8221;. Currently, IAS 16 determines this as assessing whether the technical and physical performance of the asset is such that it can be used in the production or supply of goods or services, for rent to third parties, or for administrative purposes. If not presented separately in the statement of comprehensive income, the financial statements should disclose the amounts of resources and costs included in income corresponding to items produced that are not a product of the entity's ordinary activities, and which items in the statement of comprehensive income include these resources and costs.<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods', window );">Impact</a></td>
<td class="text">The Company does not expect effects from this standard.<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InitiallyAppliedIFRSsAxis=sbs_AmendmentsToIAS37Member', window );">Amendments to IAS 37 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ChangesInAccountingPracticesAndDisclosuresLineItems', window );"><strong>ChangesInAccountingPracticesAndDisclosuresLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TitleOfInitiallyAppliedIFRS', window );">Standard</a></td>
<td class="text">Amendments to IAS 37 &#8211; Onerous Contracts &#8211; Cost of Compliance with the Contract.<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfChangeInAccountingPolicy', window );">Description</a></td>
<td class="text">The amendments specify that the contract's "compliance cost" comprises costs directly related to the contract, these being the incremental costs of compliance with that contract (e.g., employees or materials) and the allocation of other costs directly related to contract compliance (for example, allocation of depreciation expenses to an item of property, plant and equipment used to fulfill the contract).         These amendments apply to contracts for which the entity has not yet fulfilled all of its obligations at the beginning of the annual period in which the entity applies the changes for the first time. The comparative amounts are not restated. Instead, the entity shall recognize the cumulative effect of the initial adoption of the changes as adjusting the opening balance of retained earnings (or another component of shareholders' equity, as applicable) on the date of initial adoption.<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods', window );">Impact</a></td>
<td class="text">The Company does not expect effects from this standard.<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InitiallyAppliedIFRSsAxis=sbs_AmendmentstoIFRS9IFRS16LeasesAndIAS41Member', window );">Amendments to IFRS 9, IFRS 16,Leases and IAS 41[member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ChangesInAccountingPracticesAndDisclosuresLineItems', window );"><strong>ChangesInAccountingPracticesAndDisclosuresLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TitleOfInitiallyAppliedIFRS', window );">Standard</a></td>
<td class="text">Annual improvements to IFRSs: 2018-2020 Cycle Amendments to IFRS 1 &#8211; First-time Adoption of International Financial Reporting Standards1, IFRS 9 &#8211; Financial Instruments1, IFRS 16 &#8211; Leases and IAS 41 &#8211; Biological Assets and Agricultural Product<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfChangeInAccountingPolicy', window );">Description</a></td>
<td class="text">&#183;  IFRS 1 &#8211; Initial Adoption of International Accounting Standards - provides for an additional measure for a subsidiary that becomes an initial adopter after its parent company with respect to accounting for accumulated translation differences.    &#183;  IFRS 9 &#8211; Financial Instruments - clarifies that when applying the &#8220;10%&#8221; test to assess whether the financial liability should be written off, the entity includes only the fees paid or received between the entity (debtor) and the creditor, including fees paid or received by the entity or creditor on behalf of the other party.    &#183;  IFRS 16 &#8211; Leases - this amendment excludes the example of reimbursement of improvements to third-party properties. Since the amendment is only an illustrative example, no effective date is defined.    &#183;  IAS 41 &#8211; Biological Assets and Agricultural Product - the amendment excludes the requirement for entities to exclude cash flows for taxation when measuring fair value.<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods', window );">Impact</a></td>
<td class="text">The Company does not expect effects from this standard.<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InitiallyAppliedIFRSsAxis=sbs_AmendmentsToIFRSThreeOneMember', window );">Amendments to IFRS 3 - Definition of a Business [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ChangesInAccountingPracticesAndDisclosuresLineItems', window );"><strong>ChangesInAccountingPracticesAndDisclosuresLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TitleOfInitiallyAppliedIFRS', window );">Standard</a></td>
<td class="text">Amendments  to IFRS 3  &#8211; Definition of a Business<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfChangeInAccountingPolicy', window );">Description</a></td>
<td class="text">Clarifies that even though businesses usually have outputs (&#8220;products&#8221;), products are not required for an integrated set of activities and assets in order to qualify as business. In order to qualify as a business, an acquired set of activities and assets must include at least one input and a substantive process that together contribute significantly to the capacity of creating products.<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods', window );">Impact</a></td>
<td class="text">The application of this amendment did not impact the disclosures or amounts recognized in the annual financial statements.<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InitiallyAppliedIFRSsAxis=sbs_AmendmentsToIAS1AndIAS8OneMember', window );">Amendments to IAS 1 and IAS 8 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ChangesInAccountingPracticesAndDisclosuresLineItems', window );"><strong>ChangesInAccountingPracticesAndDisclosuresLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TitleOfInitiallyAppliedIFRS', window );">Standard</a></td>
<td class="text">Amendments to IAS 1 and IAS 8 &#8211; Definition of Material<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfChangeInAccountingPolicy', window );">Description</a></td>
<td class="text">The purpose of the amendments is to facilitate the understanding of the definition of material in IAS 1 and not to change the underlying concept of materiality in the IFRS Standards. The concept of &#8220;hidden&#8221; material information with immaterial information was included as part of the new definition.<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods', window );">Impact</a></td>
<td class="text">The application of these amendments did not impact the disclosures or amounts recognized in the annual financial statements.<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%">
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Effective for annual periods beginning on or after January 1, 2023.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top">The effective date of the amendments has not yet been defined by IASB.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[3]</td>
<td style="vertical-align: top;" valign="top">Effective for annual periods beginning on or after January 1, 2022.</td>
</tr>
</table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfNatureOfChangeInAccountingPolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the nature of a change in accounting policy related to an initial application of an IFRS. [Refer: IFRSs [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 28<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_28_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfNatureOfChangeInAccountingPolicy</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of transitional provisions related to an initial application of an IFRS that might have an effect on future periods. [Refer: IFRSs [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 28<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_28_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The title of an initially applied IFRS. [Refer: IFRSs [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 28<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_28_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731818596280">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>5 Risk management (Details)<br> &#165; in Thousands, R$ in Thousands, $ in Thousands</strong></div></th>
<th class="th" colspan="6">12 Months Ended</th>
</tr>
<tr>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>BRL (R$)</div>
</th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>JPY (&#165;)</div>
</th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>BRL (R$)</div>
</th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>JPY (&#165;)</div>
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<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_MaximumExposureToExchangeRisk', window );">Total exposure</a></td>
<td class="nump">R$ 3,563,170<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 6,382,009<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ForeignCurrencyDenominatedBorrowings', window );">Total foreign currency-denominated borrowings</a></td>
<td class="nump">3,547,862<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6,358,798<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_USD', window );">USD</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingAndFinancings', window );">Borrowings and financing</a></td>
<td class="nump">870,338<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,239,817<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestExpenseOnBorrowings', window );">Interest and charges from borrowings and financing</a></td>
<td class="nump">5,540<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">32,242<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingCostsIncurred', window );">Borrowing cost</a></td>
<td class="num">(12,342)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(20,173)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_USD', window );">USD | Foreign currency [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingAndFinancings', window );">Borrowings and financing | $</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 167,479<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,051,881<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_JPY', window );">Yen</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingAndFinancings', window );">Borrowings and financing</a></td>
<td class="nump">2,671,255<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,097,225<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestExpenseOnBorrowings', window );">Interest and charges from borrowings and financing</a></td>
<td class="nump">16,037<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">12,725<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingCostsIncurred', window );">Borrowing cost</a></td>
<td class="num">R$ (2,966)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">R$ (3,038)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_JPY', window );">Yen | Foreign currency [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingAndFinancings', window );">Borrowings and financing | &#165;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">&#165; 52,969,560<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">&#165; 56,452,885<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingCostsIncurred">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of interest and other costs that an entity incurs in connection with the borrowing of funds.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingCostsIncurred</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InterestExpenseOnBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of interest expense on borrowings. [Refer: Interest expense; Borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InterestExpenseOnBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_BorrowingAndFinancings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to borrowing and financings.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_BorrowingAndFinancings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ForeignCurrencyDenominatedBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to foreign currency denominated borrowings.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ForeignCurrencyDenominatedBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_MaximumExposureToExchangeRisk">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to maximum exposure to exchange risk.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_MaximumExposureToExchangeRisk</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SummaryOfRiskManagementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Its represents information related to summary of risk management line items.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SummaryOfRiskManagementLineItems</td>
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<td>na</td>
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<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CurrencyAxis=currency_USD">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CurrencyAxis=currency_USD</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<td><strong> Period Type:</strong></td>
<td></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CurrencyAxis=currency_JPY">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CurrencyAxis=currency_JPY</td>
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<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731817967416">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>5 Risk management (Details 1)<br></strong></div></th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>R$ / $ </div>
<div>R$ / &#165;</div>
</th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>R$ / $ </div>
<div>R$ / &#165;</div>
</th>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_JPY', window );">Yen</a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClosingForeignExchangeRate', window );">Exchange rate | R$ / &#165;</a></td>
<td class="nump">0.05043<span></span>
</td>
<td class="nump">0.03715<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ClosingForeignExchangeRateVariation', window );">Exchange rate variation</a></td>
<td class="nump">28.90%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_USD', window );">USD</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClosingForeignExchangeRate', window );">Exchange rate | R$ / $</a></td>
<td class="nump">5.1967<span></span>
</td>
<td class="nump">4.0307<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ClosingForeignExchangeRateVariation', window );">Exchange rate variation</a></td>
<td class="nump">35.70%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClosingForeignExchangeRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The spot exchange rate at the end of the reporting period. Exchange rate is the ratio of exchange for two currencies. Spot exchange rate is the exchange rate for immediate delivery.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClosingForeignExchangeRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:decimalItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ClosingForeignExchangeRateVariation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to closing foreign exchange rate variation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ClosingForeignExchangeRateVariation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SummaryOfRiskManagementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Its represents information related to summary of risk management line items.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SummaryOfRiskManagementLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CurrencyAxis=currency_JPY">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CurrencyAxis=currency_JPY</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CurrencyAxis=currency_USD">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CurrencyAxis=currency_USD</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>91
<FILENAME>R77.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731817172232">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>5 Risk management (Details 2)<br> &#165; in Thousands, R$ in Thousands, $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>BRL (R$) </div>
<div>R$ / $ </div>
<div>R$ / &#165; </div>
<div>Number</div>
</th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>USD ($) </div>
<div>R$ / $ </div>
<div>R$ / &#165; </div>
<div>Number</div>
</th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>JPY (&#165;) </div>
<div>R$ / $ </div>
<div>R$ / &#165; </div>
<div>Number</div>
</th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>R$ / $ </div>
<div>R$ / &#165;</div>
</th>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_USD', window );">USD</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClosingForeignExchangeRate', window );">Exchange rate estimated according to the scenario | R$ / $</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">5.1967<span></span>
</td>
<td class="nump">5.1967<span></span>
</td>
<td class="nump">5.1967<span></span>
</td>
<td class="nump">4.0307<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_JPY', window );">Yen</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClosingForeignExchangeRate', window );">Exchange rate estimated according to the scenario | R$ / &#165;</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0.05043<span></span>
</td>
<td class="nump">0.05043<span></span>
</td>
<td class="nump">0.05043<span></span>
</td>
<td class="nump">0.03715<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProbabilityOfDefaultAxis=sbs_ProbableScenarioMember', window );">Scenario I (probable) [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InsuranceServiceResult', window );">Total effect on net financial result in R$ - gain/(loss) | R$</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">R$ (10,492)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProbabilityOfDefaultAxis=sbs_ProbableScenarioMember', window );">Scenario I (probable) [member] | USD</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_NetCurrencyExposure', window );">Net currency exposure | $</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 167,479<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_CurrencyRates', window );">Currency rate</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">5.1967<span></span>
</td>
<td class="nump">5.1967<span></span>
</td>
<td class="nump">5.1967<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClosingForeignExchangeRate', window );">Exchange rate estimated according to the scenario</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">5.0000<span></span>
</td>
<td class="nump">5.0000<span></span>
</td>
<td class="nump">5.0000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DifferencesBetweenRates', window );">Differences between the rates</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">0.1967<span></span>
</td>
<td class="nump">0.1967<span></span>
</td>
<td class="nump">0.1967<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss', window );">Effect on net financial result R$ - gain/(loss) | $</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 32,943<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProbabilityOfDefaultAxis=sbs_ProbableScenarioMember', window );">Scenario I (probable) [member] | Yen</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_NetCurrencyExposure', window );">Net currency exposure | &#165;</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">&#165; 52,969,560<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_CurrencyRates', window );">Currency rate</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">0.05043<span></span>
</td>
<td class="nump">0.05043<span></span>
</td>
<td class="nump">0.05043<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClosingForeignExchangeRate', window );">Exchange rate estimated according to the scenario</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">0.05125<span></span>
</td>
<td class="nump">0.05125<span></span>
</td>
<td class="nump">0.05125<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DifferencesBetweenRates', window );">Differences between the rates</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(0.00082)<span></span>
</td>
<td class="num">(0.00082)<span></span>
</td>
<td class="num">(0.00082)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss', window );">Effect on net financial result R$ - gain/(loss) | &#165;</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">&#165; (43,435)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProbabilityOfDefaultAxis=sbs_ScenarioIIMember', window );">Scenario II (+25%) [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InsuranceServiceResult', window );">Total effect on net financial result in R$ - gain/(loss) | R$</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">R$ (898,381)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProbabilityOfDefaultAxis=sbs_ScenarioIIMember', window );">Scenario II (+25%) [member] | USD</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_NetCurrencyExposure', window );">Net currency exposure | $</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 167,479<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_CurrencyRates', window );">Currency rate</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">5.1967<span></span>
</td>
<td class="nump">5.1967<span></span>
</td>
<td class="nump">5.1967<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClosingForeignExchangeRate', window );">Exchange rate estimated according to the scenario</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">6.2500<span></span>
</td>
<td class="nump">6.2500<span></span>
</td>
<td class="nump">6.2500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DifferencesBetweenRates', window );">Differences between the rates</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(1.0533)<span></span>
</td>
<td class="num">(1.0533)<span></span>
</td>
<td class="num">(1.0533)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss', window );">Effect on net financial result R$ - gain/(loss) | $</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (176,406)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProbabilityOfDefaultAxis=sbs_ScenarioIIMember', window );">Scenario II (+25%) [member] | Yen</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_NetCurrencyExposure', window );">Net currency exposure | &#165;</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">&#165; 52,969,560<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_CurrencyRates', window );">Currency rate</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0.05043<span></span>
</td>
<td class="nump">0.05043<span></span>
</td>
<td class="nump">0.05043<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClosingForeignExchangeRate', window );">Exchange rate estimated according to the scenario</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0.06406<span></span>
</td>
<td class="nump">0.06406<span></span>
</td>
<td class="nump">0.06406<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DifferencesBetweenRates', window );">Differences between the rates</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(0.01363)<span></span>
</td>
<td class="num">(0.01363)<span></span>
</td>
<td class="num">(0.01363)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss', window );">Effect on net financial result R$ - gain/(loss) | &#165;</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">&#165; (721,975)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProbabilityOfDefaultAxis=sbs_ScenarioIIIMember', window );">Scenario III (+50%) [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InsuranceServiceResult', window );">Total effect on net financial result in R$ - gain/(loss) | R$</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">R$ (1,786,269)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProbabilityOfDefaultAxis=sbs_ScenarioIIIMember', window );">Scenario III (+50%) [member] | USD</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_NetCurrencyExposure', window );">Net currency exposure | $</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 167,479<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_CurrencyRates', window );">Currency rate</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">5.1967<span></span>
</td>
<td class="nump">5.1967<span></span>
</td>
<td class="nump">5.1967<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClosingForeignExchangeRate', window );">Exchange rate estimated according to the scenario</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">7.5000<span></span>
</td>
<td class="nump">7.5000<span></span>
</td>
<td class="nump">7.5000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DifferencesBetweenRates', window );">Differences between the rates</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(2.3033)<span></span>
</td>
<td class="num">(2.3033)<span></span>
</td>
<td class="num">(2.3033)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss', window );">Effect on net financial result R$ - gain/(loss) | $</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (385,754)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProbabilityOfDefaultAxis=sbs_ScenarioIIIMember', window );">Scenario III (+50%) [member] | Yen</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_NetCurrencyExposure', window );">Net currency exposure | &#165;</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">&#165; 52,969,560<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_CurrencyRates', window );">Currency rate</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0.05043<span></span>
</td>
<td class="nump">0.05043<span></span>
</td>
<td class="nump">0.05043<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClosingForeignExchangeRate', window );">Exchange rate estimated according to the scenario</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0.07687<span></span>
</td>
<td class="nump">0.07687<span></span>
</td>
<td class="nump">0.07687<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DifferencesBetweenRates', window );">Differences between the rates</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(0.02644)<span></span>
</td>
<td class="num">(0.02644)<span></span>
</td>
<td class="num">(0.02644)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss', window );">Effect on net financial result R$ - gain/(loss) | &#165;</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">&#165; (1,400,515)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr><td colspan="5"></td></tr>
<tr><td colspan="5"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">For the probable scenario in US dollar, the exchange rate estimated for December 31, 2021 was used, pursuant to the BACEN Focus Report of December 31, 2020. For the Yen, the exchange estimated for December 31, 2021 was used, according to B3's Reference Rates report of December 31, 2020.</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClosingForeignExchangeRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The spot exchange rate at the end of the reporting period. Exchange rate is the ratio of exchange for two currencies. Spot exchange rate is the exchange rate for immediate delivery.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClosingForeignExchangeRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:decimalItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of exchange differences recognised in profit or loss that arise from foreign currency transactions, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: At fair value [member]; Financial instruments, class [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Section A Statement of cash flows for an entity other than a financial institution<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;doctype=Illustrative%20Examples&amp;dita_xref=IAS07_IE_A_TI<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 21<br> -IssueDate 2020-01-01<br> -Paragraph 52<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=21&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_52_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount comprising insurance revenue and insurance service expenses. [Refer: Insurance revenue; Insurance service expenses from insurance contracts issued; Income (expenses) from reinsurance contracts held, other than finance income (expenses)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2021-01-01<br> -Name IFRS<br> -Number 17<br> -IssueDate 2020-01-01<br> -Paragraph 80<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=17&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_80_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InsuranceServiceResult</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of currency rates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_CurrencyRates</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:decimalItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_DifferencesBetweenRates">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of difference between rates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_DifferencesBetweenRates</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:decimalItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of net currency exposure.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_NetCurrencyExposure</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SummaryOfRiskManagementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Its represents information related to summary of risk management line items.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SummaryOfRiskManagementLineItems</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CurrencyAxis=currency_USD</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CurrencyAxis=currency_JPY</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
<td></td>
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<td><strong> Period Type:</strong></td>
<td></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProbabilityOfDefaultAxis=sbs_ProbableScenarioMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProbabilityOfDefaultAxis=sbs_ProbableScenarioMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProbabilityOfDefaultAxis=sbs_ScenarioIIMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProbabilityOfDefaultAxis=sbs_ScenarioIIMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProbabilityOfDefaultAxis=sbs_ScenarioIIIMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td>na</td>
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<head>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731818451304">
<tr>
<th class="tl" colspan="2" rowspan="1"><div style="width: 200px;"><strong>5 Risk management (Details 3) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsAndFinancing', window );">Borrowings</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 14,185,384<span></span>
</td>
<td class="nump">R$ 9,224,174<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfInterestRatesAxis=sbs_CertificadoDeDepositoInterbancarioMember', window );">Certificado de deposito interbancario [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsAndFinancing', window );">Borrowings</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">7,836,988<span></span>
</td>
<td class="nump">1,866,755<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfInterestRatesAxis=sbs_InterestBenchmarkRatesMember', window );">Interest benchmark rate [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsAndFinancing', window );">Borrowings</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">1,619,416<span></span>
</td>
<td class="nump">1,675,203<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfInterestRatesAxis=sbs_IndiceNacionalDePrecosAoConsumidorAmplosMember', window );">Indice nacional de precos ao consumidor amplo [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsAndFinancing', window );">Borrowings</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">2,176,547<span></span>
</td>
<td class="nump">1,366,134<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfInterestRatesAxis=sbs_TaxaDeJurosALongoPrazosMember', window );">Taxa de juros a longo prazo [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsAndFinancing', window );">Borrowings</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[4]</sup></td>
<td class="nump">1,517,657<span></span>
</td>
<td class="nump">1,381,342<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfInterestRatesAxis=sbs_LondonInterbankOfferedRatesMember', window );">London interbank offered rate [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="re">
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<td class="th" style="border-bottom: 0px;"><sup>[5]</sup></td>
<td class="nump">870,337<span></span>
</td>
<td class="nump">2,829,073<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfInterestRatesAxis=sbs_InterestAndChargeMember', window );">Interest and charges [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsAndFinancing', window );">Borrowings</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 164,439<span></span>
</td>
<td class="nump">R$ 105,667<span></span>
</td>
</tr>
<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%">
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">CDI  (Certificado de Deposito Interbancario), an interbank deposit certificate</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top">TR - Interest Benchmark Rate</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[3]</td>
<td style="vertical-align: top;" valign="top">IPCA - (Indice Nacional de Precos ao Consumidor Amplo), a consumer price index</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[4]</td>
<td style="vertical-align: top;" valign="top">TJLP - (Taxa de Juros a Longo Prazo), a long-term interest rate index</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[5]</td>
<td style="vertical-align: top;" valign="top">LIBOR London Interbank Offered Rate</td>
</tr>
</table></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to borrowings and financing.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Its represents information related to summary of risk management line items.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731818079032">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>5 Risk management (Details 4)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancoDeBrasilMember', window );">Banco do brasil S/A [member] | Moody's [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfRatingAgenciesUsed', window );">Credit rating information of the banks</a></td>
<td class="text">Aa1.br<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancoDeBrasilMember', window );">Banco do brasil S/A [member] | Fitch [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfRatingAgenciesUsed', window );">Credit rating information of the banks</a></td>
<td class="text">AA(bra)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_CaixaEconomicaFederalMember', window );">Brazilian Federal Savings Bank | Standard Poor's [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfRatingAgenciesUsed', window );">Credit rating information of the banks</a></td>
<td class="text">brAAA<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_CaixaEconomicaFederalMember', window );">Brazilian Federal Savings Bank | Moody's [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfRatingAgenciesUsed', window );">Credit rating information of the banks</a></td>
<td class="text">Aa1.br<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_CaixaEconomicaFederalMember', window );">Brazilian Federal Savings Bank | Fitch [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfRatingAgenciesUsed', window );">Credit rating information of the banks</a></td>
<td class="text">AA(bra)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancoBradescoMember', window );">Banco Bradesco S/A | Standard Poor's [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfRatingAgenciesUsed', window );">Credit rating information of the banks</a></td>
<td class="text">brAAA<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancoBradescoMember', window );">Banco Bradesco S/A | Moody's [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfRatingAgenciesUsed', window );">Credit rating information of the banks</a></td>
<td class="text">Aa1.br<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancoBradescoMember', window );">Banco Bradesco S/A | Fitch [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfRatingAgenciesUsed', window );">Credit rating information of the banks</a></td>
<td class="text">AAA(bra)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_ItauUnibancoHoldingMember', window );">Itau Unibanco Holding S/A | Standard Poor's [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfRatingAgenciesUsed', window );">Credit rating information of the banks</a></td>
<td class="text">brAAA<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_ItauUnibancoHoldingMember', window );">Itau Unibanco Holding S/A | Moody's [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfRatingAgenciesUsed', window );">Credit rating information of the banks</a></td>
<td class="text">Aa1.br<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_ItauUnibancoHoldingMember', window );">Itau Unibanco Holding S/A | Fitch [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfRatingAgenciesUsed', window );">Credit rating information of the banks</a></td>
<td class="text">AAA(bra)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancoBTGPactualSMember', window );">Banco BTG Pactual S/A [member] | Fitch [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfRatingAgenciesUsed', window );">Credit rating information of the banks</a></td>
<td class="text">AA(bra)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancoBTGPactualSMember', window );">Banco BTG Pactual S/A [member] | Moody's [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfRatingAgenciesUsed', window );">Credit rating information of the banks</a></td>
<td class="text">Aa2.br<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancoBTGPactualSMember', window );">Banco BTG Pactual S/A [member] | Standard Poor's [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfRatingAgenciesUsed', window );">Credit rating information of the banks</a></td>
<td class="text">brAA+<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancoSantanderBrasilMember', window );">Banco santander brasil S/A [member] | Standard Poor's [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfRatingAgenciesUsed', window );">Credit rating information of the banks</a></td>
<td class="text">brAAA<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancoSantanderBrasilMember', window );">Banco santander brasil S/A [member] | Moody's [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfRatingAgenciesUsed', window );">Credit rating information of the banks</a></td>
<td class="text">Aaa.br<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancoBVMember', window );">Banco BV [member] | Moody's [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfRatingAgenciesUsed', window );">Credit rating information of the banks</a></td>
<td class="text">Aa3.br<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancoBVMember', window );">Banco BV [member] | Standard Poor's [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfRatingAgenciesUsed', window );">Credit rating information of the banks</a></td>
<td class="text">brAAA<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfRatingAgenciesUsed">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of credit rating agencies used to evaluate the credit quality of the entity's financial assets. [Refer: Financial assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph IG24<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_IG24_b&amp;doctype=Implementation%20Guidance&amp;book=b<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 36<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_36_c&amp;doctype=Standard&amp;book=b<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfRatingAgenciesUsed</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SummaryOfRiskManagementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Its represents information related to summary of risk management line items.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SummaryOfRiskManagementLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancoDeBrasilMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancoDeBrasilMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CreditRatingMoodysAxis=sbs_MoodysMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CreditRatingMoodysAxis=sbs_MoodysMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CreditRatingFitchAxis=sbs_FitchMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CreditRatingFitchAxis=sbs_FitchMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_CaixaEconomicaFederalMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_CaixaEconomicaFederalMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CreditRatingStandardPoorsAxis=sbs_StandardPoorsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CreditRatingStandardPoorsAxis=sbs_StandardPoorsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancoBradescoMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancoBradescoMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_ItauUnibancoHoldingMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_ItauUnibancoHoldingMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancoBTGPactualSMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancoBTGPactualSMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CreditRatingFitchAxis=sbs_MoodysMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CreditRatingFitchAxis=sbs_MoodysMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CreditRatingFitchAxis=sbs_StandardPoorsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CreditRatingFitchAxis=sbs_StandardPoorsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancoSantanderBrasilMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancoSantanderBrasilMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancoBVMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancoBVMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CreditRatingMoodysAxis=sbs_StandardPoorsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CreditRatingMoodysAxis=sbs_StandardPoorsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>94
<FILENAME>R80.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731825173704">
<tr>
<th class="tl" colspan="2" rowspan="1"><div style="width: 200px;"><strong>5 Risk management (Details 5) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_CashAndCashEquivalentsAndFinancialInvestments', window );">Cash and cash equivalents and financial investments</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 3,807,547<span></span>
</td>
<td class="nump">R$ 2,253,210<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ExternalCreditGradesAxis=sbs_OthersMember', window );">Other [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_CashAndCashEquivalentsAndFinancialInvestments', window );">Cash and cash equivalents and financial investments</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">253,619<span></span>
</td>
<td class="nump">17,493<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ExternalCreditGradesAxis=sbs_AAPlusBraMember', window );">AA (bra) [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_CashAndCashEquivalentsAndFinancialInvestments', window );">Cash and cash equivalents and financial investments</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,662,685<span></span>
</td>
<td class="nump">2,193,725<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ExternalCreditGradesAxis=sbs_AAABraMember', window );">AAA(bra) [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_CashAndCashEquivalentsAndFinancialInvestments', window );">Cash and cash equivalents and financial investments</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 891,243<span></span>
</td>
<td class="nump">R$ 41,992<span></span>
</td>
</tr>
<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">This category includes current accounts and investment funds in banks whose balances were not significant in 2019. The amount of R$ 253,066 referring to Banco BV (no classification) was recorded in 2020.</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_CashAndCashEquivalentsAndFinancialInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount Cash and cash equivalents and financial investments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_CashAndCashEquivalentsAndFinancialInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SummaryOfRiskManagementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Its represents information related to summary of risk management line items.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SummaryOfRiskManagementLineItems</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ExternalCreditGradesAxis=sbs_OthersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ExternalCreditGradesAxis=sbs_OthersMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ExternalCreditGradesAxis=sbs_AAPlusBraMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ExternalCreditGradesAxis=sbs_AAPlusBraMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ExternalCreditGradesAxis=sbs_AAABraMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ExternalCreditGradesAxis=sbs_AAABraMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>95
<FILENAME>R81.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731818675704">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>5 Risk management (Details 6) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingAndFinancing', window );">Borrowings and financing</a></td>
<td class="nump">R$ 21,131,836<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayables', window );">Accounts payables to suppliers and contractors</a></td>
<td class="nump">263,741<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherShorttermProvisions', window );">Services payable</a></td>
<td class="nump">453,750<span></span>
</td>
<td class="nump">R$ 474,078<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PublicPrivatePartnership', window );">Public-Private Partnership - PPP</a></td>
<td class="nump">6,154,950<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CapitalCommitments', window );">Program contract commitments</a></td>
<td class="nump">245,595<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MaturityAxis=sbs_TwentyTwentyOnesMember', window );">2021 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingAndFinancing', window );">Borrowings and financing</a></td>
<td class="nump">3,439,199<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayables', window );">Accounts payables to suppliers and contractors</a></td>
<td class="nump">263,741<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherShorttermProvisions', window );">Services payable</a></td>
<td class="nump">453,750<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PublicPrivatePartnership', window );">Public-Private Partnership - PPP</a></td>
<td class="nump">404,800<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CapitalCommitments', window );">Program contract commitments</a></td>
<td class="nump">163,798<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MaturityAxis=sbs_TwentyTwentyTwosMember', window );">2022 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingAndFinancing', window );">Borrowings and financing</a></td>
<td class="nump">1,994,506<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayables', window );">Accounts payables to suppliers and contractors</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherShorttermProvisions', window );">Services payable</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PublicPrivatePartnership', window );">Public-Private Partnership - PPP</a></td>
<td class="nump">405,132<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CapitalCommitments', window );">Program contract commitments</a></td>
<td class="nump">33,287<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MaturityAxis=sbs_TwentyTwentyThreesMember', window );">2023 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingAndFinancing', window );">Borrowings and financing</a></td>
<td class="nump">2,019,520<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayables', window );">Accounts payables to suppliers and contractors</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherShorttermProvisions', window );">Services payable</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PublicPrivatePartnership', window );">Public-Private Partnership - PPP</a></td>
<td class="nump">405,444<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CapitalCommitments', window );">Program contract commitments</a></td>
<td class="nump">33,287<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MaturityAxis=sbs_TwentyTwentyFoursMember', window );">2024 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingAndFinancing', window );">Borrowings and financing</a></td>
<td class="nump">2,177,923<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayables', window );">Accounts payables to suppliers and contractors</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherShorttermProvisions', window );">Services payable</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PublicPrivatePartnership', window );">Public-Private Partnership - PPP</a></td>
<td class="nump">350,342<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CapitalCommitments', window );">Program contract commitments</a></td>
<td class="nump">1,045<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MaturityAxis=sbs_TwentyTwentyFiveMember', window );">2025 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingAndFinancing', window );">Borrowings and financing</a></td>
<td class="nump">1,672,201<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayables', window );">Accounts payables to suppliers and contractors</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherShorttermProvisions', window );">Services payable</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PublicPrivatePartnership', window );">Public-Private Partnership - PPP</a></td>
<td class="nump">333,148<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CapitalCommitments', window );">Program contract commitments</a></td>
<td class="nump">1,045<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MaturityAxis=sbs_TwentyTwentySixMember', window );">2026 onwards [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingAndFinancing', window );">Borrowings and financing</a></td>
<td class="nump">9,828,487<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayables', window );">Accounts payables to suppliers and contractors</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherShorttermProvisions', window );">Services payable</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PublicPrivatePartnership', window );">Public-Private Partnership - PPP</a></td>
<td class="nump">4,256,084<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CapitalCommitments', window );">Program contract commitments</a></td>
<td class="nump">R$ 13,133<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CapitalCommitments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of future capital expenditures that the entity is committed to make.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CapitalCommitments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherShorttermProvisions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current provisions other than provisions for employee benefits. [Refer: Provisions]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 78<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_78_d&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherShorttermProvisions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherCurrentPayables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph k<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_k&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherCurrentPayables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_BorrowingAndFinancing">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of outstanding funds that the entity is obligated to repay.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_BorrowingAndFinancing</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_PublicPrivatePartnership">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Public-Private Partnerships, or &amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;#8220;PPPs&amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;#8221;, are long-term contracts between private parties and government entities, for providing a public asset or service, in which the private parties bears significant risk and management responsibility, and remuneration is linked to performance. PPPs are regulated by the State of S&amp;amp;amp;amp;amp;amp;amp;amp;amp;amp;#227;o Paulo through Law No. 11,688/2004, which was enacted on May 19, 2004. PPPs may be used for: (i) implantation, expansion, improvement, reform, maintenance or management of public infrastructure; (ii) provision of public services; and (iii) exploitation of public assets and non material rights belonging to the State.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_PublicPrivatePartnership</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SummaryOfRiskManagementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Its represents information related to summary of risk management line items.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SummaryOfRiskManagementLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaturityAxis=sbs_TwentyTwentyOnesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<td style="white-space:nowrap;">ifrs-full_MaturityAxis=sbs_TwentyTwentyTwosMember</td>
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<td style="white-space:nowrap;">ifrs-full_MaturityAxis=sbs_TwentyTwentyThreesMember</td>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>96
<FILENAME>R82.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
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<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731815732376">
<tr>
<th class="tl" colspan="2" rowspan="1"><div style="width: 200px;"><strong>5 Risk management (Details 7) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MaximumExposureToCreditRisk', window );">Exposure interest rate risk</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 3,563,170<span></span>
</td>
<td class="nump">R$ 6,382,009<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | Scenario I (probable) [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(264,732)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MaximumExposureToCreditRisk', window );">Exposure interest rate risk</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(121,762)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | Scenario I (probable) [member] | Financial income [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialAssets', window );">Assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">113,348<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | Scenario II (+25%) [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(330,916)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MaximumExposureToCreditRisk', window );">Exposure interest rate risk</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(152,203)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | Scenario II (+25%) [member] | Interest to be incurred [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(293,887)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | Scenario II (+25%) [member] | Financial income [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialAssets', window );">Assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">141,684<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | Scenario III (+50%) [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(397,098)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MaximumExposureToCreditRisk', window );">Exposure interest rate risk</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(182,643)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | Scenario III (+50%) [member] | Interest to be incurred [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(352,664)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | Scenario III (+50%) [member] | Financial income [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialAssets', window );">Assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">170,021<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | Scenario I (+25%) [member] | Interest to be incurred [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(235,110)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | CDI [member] | Exposure [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialAssets', window );">Assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">3,778,252<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(7,836,988)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MaximumExposureToCreditRisk', window );">Exposure interest rate risk</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">R$ (4,058,736)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | CDI [member] | Scenario I (probable) [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InterestRatesDuringTheYear1', window );">Interest, Assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">3.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InterestRatesDuringTheYear', window );">Interest, Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">3.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | CDI [member] | Scenario II (+25%) [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InterestRatesDuringTheYear1', window );">Interest, Assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">3.75%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InterestRatesDuringTheYear', window );">Interest, Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">3.75%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | CDI [member] | Scenario III (+50%) [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InterestRatesDuringTheYear1', window );">Interest, Assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">4.50%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InterestRatesDuringTheYear', window );">Interest, Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">4.50%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | TR [member] | Exposure [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">R$ (1,619,416)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | TR [member] | Scenario I (probable) [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InterestRatesDuringTheYear', window );">Interest, Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">0.0001%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | TR [member] | Scenario I (probable) [member] | Expenses to be incurred [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">R$ (2)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | TR [member] | Scenario II (+25%) [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InterestRatesDuringTheYear', window );">Interest, Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0.0001%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | TR [member] | Scenario II (+25%) [member] | Expenses to be incurred [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">R$ (2)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | TR [member] | Scenario III (+50%) [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InterestRatesDuringTheYear', window );">Interest, Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0.0002%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | TR [member] | Scenario III (+50%) [member] | Expenses to be incurred [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">R$ (3)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | IPCA [member] | Exposure [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">R$ (2,176,547)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | IPCA [member] | Scenario I (probable) [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InterestRatesDuringTheYear', window );">Interest, Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">3.32%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | IPCA [member] | Scenario I (probable) [member] | Expenses to be incurred [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">R$ (72,261)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | IPCA [member] | Scenario II (+25%) [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InterestRatesDuringTheYear', window );">Interest, Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">4.15%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | IPCA [member] | Scenario II (+25%) [member] | Expenses to be incurred [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">R$ (90,327)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | IPCA [member] | Scenario III (+50%) [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InterestRatesDuringTheYear', window );">Interest, Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">4.98%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | IPCA [member] | Scenario III (+50%) [member] | Expenses to be incurred [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">R$ (108,392)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | TJLP [member] | Exposure [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">R$ (1,517,657)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | TJLP [member] | Scenario I (probable) [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InterestRatesDuringTheYear', window );">Interest, Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">4.55%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | TJLP [member] | Scenario I (probable) [member] | Interest to be incurred [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">R$ (69,053)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | TJLP [member] | Scenario II (+25%) [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InterestRatesDuringTheYear', window );">Interest, Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">5.6875%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | TJLP [member] | Scenario II (+25%) [member] | Interest to be incurred [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">R$ (86,317)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | TJLP [member] | Scenario III (+50%) [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InterestRatesDuringTheYear', window );">Interest, Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">6.825%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | TJLP [member] | Scenario III (+50%) [member] | Interest to be incurred [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">R$ (103,580)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | LIBOR [member] | Exposure [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">R$ (870,337)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | LIBOR [member] | Scenario I (probable) [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InterestRatesDuringTheYear', window );">Interest, Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">0.19%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | LIBOR [member] | Scenario I (probable) [member] | Interest to be incurred [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">R$ (1,654)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | LIBOR [member] | Scenario II (+25%) [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InterestRatesDuringTheYear', window );">Interest, Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0.2375%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | LIBOR [member] | Scenario II (+25%) [member] | Interest to be incurred [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">R$ (2,067)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | LIBOR [member] | Scenario III (+50%) [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InterestRatesDuringTheYear', window );">Interest, Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0.285%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember', window );">Interest rate risk [member] | LIBOR [member] | Scenario III (+50%) [member] | Interest to be incurred [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">R$ (2,480)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%">
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Source: CDI and IPCA (BACEN Focus Report, December 31, 2020) and long-term interest rate as of December 31, 2020 (BACEN).</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top">Source: B3.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[3]</td>
<td style="vertical-align: top;" valign="top">Source: Bloomberg.</td>
</tr>
</table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_FinancialAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity&#8217;s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity&#8217;s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity&#8217;s own equity instruments. For this purpose the entity&#8217;s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity&#8217;s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 25<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_25&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 35H<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_35H&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 35I<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_35I&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 35M<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_35M&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 35N<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_35N&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FinancialAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_FinancialLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities that are: (a) a contractual obligation: (i) to deliver cash or another financial asset to another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or (b) a contract that will, or may be, settled in the entity&#8217;s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to deliver a variable number of the entity&#8217;s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity&#8217;s own equity instruments. For this purpose, rights, options or warrants to acquire a fixed number of the entity&#8217;s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also, for those purposes the entity&#8217;s own equity instruments do not include puttable financial instruments that are classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity&#8217;s own equity instruments. As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A-16B or paragraphs 16C-16D of IAS 32. [Refer: Financial instruments, class [member]; Financial assets; Derivatives [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 25<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_25&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FinancialLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaximumExposureToCreditRisk">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount that best represents the maximum exposure to credit risk without taking into account any collateral held or other credit enhancements (for example, netting agreements that do not qualify for offset in accordance with IAS 32). [Refer: Credit risk [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 35K<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_35K_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 36<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_36_a&amp;doctype=Standard&amp;book=b<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaximumExposureToCreditRisk</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_InterestRatesDuringTheYear">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount refers to interest rates during the year.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_InterestRatesDuringTheYear</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_InterestRatesDuringTheYear1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Interest rates during the year for the assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_InterestRatesDuringTheYear1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SummaryOfRiskManagementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Its represents information related to summary of risk management line items.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SummaryOfRiskManagementLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProbabilityOfDefaultAxis=sbs_ProbableScenarioMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProbabilityOfDefaultAxis=sbs_ProbableScenarioMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfFinancialAssetsAxis=sbs_FinancialIncomeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialAssetsAxis=sbs_FinancialIncomeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProbabilityOfDefaultAxis=sbs_ScenarioIIMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProbabilityOfDefaultAxis=sbs_ScenarioIIMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfFinancialLiabilitiesAxis=sbs_InterestToBeIncurredMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialLiabilitiesAxis=sbs_InterestToBeIncurredMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProbabilityOfDefaultAxis=sbs_ScenarioIIIMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProbabilityOfDefaultAxis=sbs_ScenarioIIIMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProbabilityOfDefaultAxis=sbs_ScenarioIMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProbabilityOfDefaultAxis=sbs_ScenarioIMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_VariableInterestRateAxis=sbs_CDIMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_VariableInterestRateAxis=sbs_CDIMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProbabilityOfDefaultAxis=sbs_ExposureMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProbabilityOfDefaultAxis=sbs_ExposureMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_VariableInterestRateAxis=sbs_TRMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_VariableInterestRateAxis=sbs_TRMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfFinancialLiabilitiesAxis=sbs_ExpensesToBeIncurredMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialLiabilitiesAxis=sbs_ExpensesToBeIncurredMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_VariableInterestRateAxis=sbs_IPCAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_VariableInterestRateAxis=sbs_IPCAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
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</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_VariableInterestRateAxis=sbs_TJLPMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_VariableInterestRateAxis=sbs_TJLPMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_VariableInterestRateAxis=sbs_LIBORMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_VariableInterestRateAxis=sbs_LIBORMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>97
<FILENAME>R83.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731818928168">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>5 Risk management (Details 8) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_RiskManagementAbstract', window );"><strong>Risk Management</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total borrowings and financing (Note 17)</a></td>
<td class="nump">R$ 17,258,624<span></span>
</td>
<td class="nump">R$ 13,244,709<span></span>
</td>
<td class="nump">R$ 13,152,796<span></span>
</td>
<td class="nump">R$ 12,100,966<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalents', window );">Cash and cash equivalents (Note 7)</a></td>
<td class="num">(396,401)<span></span>
</td>
<td class="num">(2,253,210)<span></span>
</td>
<td class="num">(3,029,191)<span></span>
</td>
<td class="num">(2,283,047)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InvestmentsInAssociates', window );">Financial investments (Note 8)</a></td>
<td class="num">(3,411,146)<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DebtNet', window );">Net debt</a></td>
<td class="nump">13,451,077<span></span>
</td>
<td class="nump">10,991,499<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Total equity</a></td>
<td class="nump">22,793,704<span></span>
</td>
<td class="nump">21,635,783<span></span>
</td>
<td class="nump">R$ 19,551,688<span></span>
</td>
<td class="nump">R$ 17,513,009<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TotalCapital', window );">Total capital (shareholders + providers of capital)</a></td>
<td class="nump">R$ 36,244,781<span></span>
</td>
<td class="nump">R$ 32,627,282<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_LeverageRatio', window );">Leverage ratio</a></td>
<td class="nump">37.00%<span></span>
</td>
<td class="nump">34.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Borrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of outstanding funds that the entity is obligated to repay.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Borrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashAndCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 45<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B13<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B13_a&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashAndCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Equity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of residual interest in the assets of the entity after deducting all its liabilities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 24<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_24_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_32_a_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2020-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2020-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2020-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Equity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InvestmentsInAssociates">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of investments in associates in an entity's separate financial statements. [Refer: Associates [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2020-01-01<br> -Paragraph 10<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_10&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InvestmentsInAssociates</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_DebtNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents debt net.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_DebtNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_LeverageRatio">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The percentages represents leverage ratio.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_LeverageRatio</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_RiskManagementAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_RiskManagementAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_TotalCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents total capital.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TotalCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
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<DOCUMENT>
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<head>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731815708600">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>5 Risk management (Details 9) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalents', window );">Cash and cash equivalents</a></td>
<td class="nump">R$ 396,401<span></span>
</td>
<td class="nump">R$ 2,253,210<span></span>
</td>
<td class="nump">R$ 3,029,191<span></span>
</td>
<td class="nump">R$ 2,283,047<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentFinancialAssetsAtAmortisedCost', window );">Financial investments</a></td>
<td class="nump">3,411,146<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RestrictedCashAndCashEquivalents', window );">Restricted cash</a></td>
<td class="nump">35,742<span></span>
</td>
<td class="nump">26,018<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeReceivables', window );">Trade receivables</a></td>
<td class="nump">2,450,986<span></span>
</td>
<td class="nump">2,353,027<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_WaterNationalAgencyNoncurrent', window );">Water National Agency - ANA</a></td>
<td class="nump">26,463<span></span>
</td>
<td class="nump">32,466<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherReceivables', window );">Other receivables</a></td>
<td class="nump">246,110<span></span>
</td>
<td class="nump">194,178<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing</a></td>
<td class="nump">17,258,624<span></span>
</td>
<td class="nump">13,244,709<span></span>
</td>
<td class="nump">R$ 13,152,796<span></span>
</td>
<td class="nump">R$ 12,100,966<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AccountsPayablesToSuppliersAndContractors', window );">Accounts payables to suppliers and contractors</a></td>
<td class="nump">263,741<span></span>
</td>
<td class="nump">369,631<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherShorttermProvisions', window );">Services payable</a></td>
<td class="nump">453,750<span></span>
</td>
<td class="nump">474,078<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ProgramContractCommitment', window );">Program contract commitments</a></td>
<td class="nump">231,480<span></span>
</td>
<td class="nump">377,253<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PublicprivatePartnershipPpp', window );">Public-Private Partnership - PPP</a></td>
<td class="nump">3,175,273<span></span>
</td>
<td class="nump">3,293,980<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FairValueAsDeemedCostAxis=sbs_FairValuesMember', window );">Fair value [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRiskManagementLineItems', window );"><strong>Summary of risk management [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalents', window );">Cash and cash equivalents</a></td>
<td class="nump">396,401<span></span>
</td>
<td class="nump">2,253,210<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentFinancialAssetsAtAmortisedCost', window );">Financial investments</a></td>
<td class="nump">3,411,146<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RestrictedCashAndCashEquivalents', window );">Restricted cash</a></td>
<td class="nump">35,742<span></span>
</td>
<td class="nump">26,018<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeReceivables', window );">Trade receivables</a></td>
<td class="nump">2,450,986<span></span>
</td>
<td class="nump">2,353,027<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_WaterNationalAgencyNoncurrent', window );">Water National Agency - ANA</a></td>
<td class="nump">26,463<span></span>
</td>
<td class="nump">32,466<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherReceivables', window );">Other receivables</a></td>
<td class="nump">246,110<span></span>
</td>
<td class="nump">194,178<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing</a></td>
<td class="nump">17,702,649<span></span>
</td>
<td class="nump">13,937,611<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AccountsPayablesToSuppliersAndContractors', window );">Accounts payables to suppliers and contractors</a></td>
<td class="nump">263,741<span></span>
</td>
<td class="nump">369,631<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherShorttermProvisions', window );">Services payable</a></td>
<td class="nump">453,750<span></span>
</td>
<td class="nump">474,078<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ProgramContractCommitment', window );">Program contract commitments</a></td>
<td class="nump">231,480<span></span>
</td>
<td class="nump">377,253<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PublicprivatePartnershipPpp', window );">Public-Private Partnership - PPP</a></td>
<td class="nump">R$ 3,175,273<span></span>
</td>
<td class="nump">R$ 3,293,980<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Borrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of outstanding funds that the entity is obligated to repay.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Borrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashAndCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 45<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B13<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B13_a&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashAndCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentFinancialAssetsAtAmortisedCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 8<br> -Subparagraph f<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_8_f&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentFinancialAssetsAtAmortisedCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount receivable by the entity that it does not separately disclose in the same statement or note.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherShorttermProvisions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current provisions other than provisions for employee benefits. [Refer: Provisions]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 78<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_78_d&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherShorttermProvisions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RestrictedCashAndCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of cash and cash equivalents whose use or withdrawal is restricted. [Refer: Cash and cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RestrictedCashAndCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount due from customers for goods and services sold.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_AccountsPayablesToSuppliersAndContractors">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents accounts payables to suppliers and contractors.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AccountsPayablesToSuppliersAndContractors</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ProgramContractCommitment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents program contract commitment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ProgramContractCommitment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_PublicprivatePartnershipPpp">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount represents the public private partnership ppp.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_PublicprivatePartnershipPpp</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SummaryOfRiskManagementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Its represents information related to summary of risk management line items.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SummaryOfRiskManagementLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_WaterNationalAgencyNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Agreements executed within the scope of the Hydrographic Basin Depollution Program (PRODES), also known as ""Treated Sewage Purchase Program"". 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 Caixa Econ&amp;amp;amp;amp;amp;amp;amp;amp;#244;mica Federal - Federal Savings Banks (CEF), until the fulfillment of treated sewage volume is evidenced, as well as, the reduction of polluting cargoes of each agreement. 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.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_WaterNationalAgencyNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_FairValueAsDeemedCostAxis=sbs_FairValuesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FairValueAsDeemedCostAxis=sbs_FairValuesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>99
<FILENAME>R85.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731825496824">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>5 Risk management (Details Narrative)<br> R$ in Thousands, $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>BRL (R$)</div>
</th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>BRL (R$)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_RiskManagementLineItems', window );"><strong>RiskManagementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MaximumExposureToCreditRisk', window );">Total exposure</a></td>
<td class="nump">R$ 3,563,170<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 6,382,009<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_EffectsOnProfitForTheYearBeforeTaxes', window );">Effects on profit for the year before taxes</a></td>
<td class="nump">R$ 141,854<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 92,242<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_LeverageRatio', window );">Leverage ratio</a></td>
<td class="nump">37.00%<span></span>
</td>
<td class="nump">37.00%<span></span>
</td>
<td class="nump">34.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_FinancialInstrumentAssetsReceivablesFromRelatedParties', window );">Financial instrument assets receivables from related parties</a></td>
<td class="nump">R$ 806,645<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 850,896<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReimbursementOfAdditionalRetirementAndPensionPlan', window );">Reimbursement of additional retirement and pension plan</a></td>
<td class="nump">R$ 732,391<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">747,579<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PercentageOfDecreaseInCurrencyDueToDebt', window );">Percentage of decrease in currency due to debt</a></td>
<td class="nump">44.20%<span></span>
</td>
<td class="nump">44.20%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_LiabilitiesRelatedToExchangeRateVariationOfBorrowingsAndFinancingContracts', window );">Liabilities related to exchange rate variation of borrowings and financing contracts</a></td>
<td class="nump">R$ 2,247,544<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">288,678<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IncomeBeforeTaxes', window );">Income before taxes</a></td>
<td class="nump">R$ 356,317<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 638,201<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DescriptionOfCurrencyExposure', window );">Description of currency exposure</a></td>
<td class="text">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.<span></span>
</td>
<td class="text">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.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TypeOfAgreementAxis=sbs_BID2202ContractMember', window );">BID 2202 contract [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_RiskManagementLineItems', window );"><strong>RiskManagementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ExchangeOfForeignCurrency', window );">Exchange of foreign currency</a></td>
<td class="nump">R$ 2,810,907<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_USD', window );">USD</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_RiskManagementLineItems', window );"><strong>RiskManagementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DepreciationPercentage', window );">Depreciation</a></td>
<td class="nump">28.90%<span></span>
</td>
<td class="nump">28.90%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_USD', window );">USD | BID 2202 contract [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_RiskManagementLineItems', window );"><strong>RiskManagementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ExchangeOfForeignCurrency', window );">Exchange of foreign currency | $</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 494,617<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_JPY', window );">Yen</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_RiskManagementLineItems', window );"><strong>RiskManagementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DepreciationPercentage', window );">Depreciation</a></td>
<td class="nump">35.70%<span></span>
</td>
<td class="nump">35.70%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sbs_EurobondsMember', window );">Eurobonds [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_RiskManagementLineItems', window );"><strong>RiskManagementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_FinalAmortizationOfEurobonds', window );">Final amortization of Eurobonds</a></td>
<td class="nump">R$ 1,910,124<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sbs_EurobondsMember', window );">Eurobonds [member] | USD</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_RiskManagementLineItems', window );"><strong>RiskManagementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_FinalAmortizationOfEurobonds', window );">Final amortization of Eurobonds | $</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 357,763<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancoBVMember', window );">Banco BV [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_RiskManagementLineItems', window );"><strong>RiskManagementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_CurrentAccountsAndInvestmentFunds', window );">Current accounts and investment funds</a></td>
<td class="nump">R$ 253,066<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaximumExposureToCreditRisk">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount that best represents the maximum exposure to credit risk without taking into account any collateral held or other credit enhancements (for example, netting agreements that do not qualify for offset in accordance with IAS 32). [Refer: Credit risk [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 35K<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_35K_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 36<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_36_a&amp;doctype=Standard&amp;book=b<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaximumExposureToCreditRisk</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_CurrentAccountsAndInvestmentFunds">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current accounts and investment funds.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_CurrentAccountsAndInvestmentFunds</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_DepreciationPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage of depriciation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_DepreciationPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_DescriptionOfCurrencyExposure">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Description of currency exposure.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_DescriptionOfCurrencyExposure</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_EffectsOnProfitForTheYearBeforeTaxes">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents effects on profit for the year before taxes.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_EffectsOnProfitForTheYearBeforeTaxes</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ExchangeOfForeignCurrency">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>It represents the exchange of foreign currency.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ExchangeOfForeignCurrency</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_FinalAmortizationOfEurobonds">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of final amortization of euro bonds.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_FinalAmortizationOfEurobonds</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_FinancialInstrumentAssetsReceivablesFromRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to financial instrument assets receivables from related parties.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_FinancialInstrumentAssetsReceivablesFromRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_IncomeBeforeTaxes">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of income before taxes.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IncomeBeforeTaxes</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_LeverageRatio">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The percentages represents leverage ratio.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_LeverageRatio</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_LiabilitiesRelatedToExchangeRateVariationOfBorrowingsAndFinancingContracts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities related to exchange rate variation of borrowings and financing contracts.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_LiabilitiesRelatedToExchangeRateVariationOfBorrowingsAndFinancingContracts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_PercentageOfDecreaseInCurrencyDueToDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage of decrease in currency due to debt.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_PercentageOfDecreaseInCurrencyDueToDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ReimbursementOfAdditionalRetirementAndPensionPlan">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to reimbursement of additional retirement and pension plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ReimbursementOfAdditionalRetirementAndPensionPlan</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_RiskManagementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_RiskManagementLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_TypeOfAgreementAxis=sbs_BID2202ContractMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TypeOfAgreementAxis=sbs_BID2202ContractMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CurrencyAxis=currency_USD">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CurrencyAxis=currency_USD</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CurrencyAxis=currency_JPY">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CurrencyAxis=currency_JPY</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_EurobondsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_EurobondsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancoBVMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancoBVMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>100
<FILENAME>R86.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731823736808">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>7 Cash and cash equivalents (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalentsAbstract', window );"><strong>Cash and cash equivalents [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Cash', window );">Cash and banks</a></td>
<td class="nump">R$ 74,033<span></span>
</td>
<td class="nump">R$ 176,497<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashEquivalents', window );">Cash equivalents</a></td>
<td class="nump">322,368<span></span>
</td>
<td class="nump">2,076,713<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalents', window );">Cash and cash equivalents</a></td>
<td class="nump">R$ 396,401<span></span>
</td>
<td class="nump">R$ 2,253,210<span></span>
</td>
<td class="nump">R$ 3,029,191<span></span>
</td>
<td class="nump">R$ 2,283,047<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Cash">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of cash on hand and demand deposits. [Refer: Cash on hand]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 45<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Cash</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashAndCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 45<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B13<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B13_a&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashAndCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashAndCashEquivalentsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashAndCashEquivalentsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 45<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>101
<FILENAME>R87.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731818914520">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>7 Cash and cash equivalents (Details Narrative)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfInterestRatesAxis=sbs_CertificadoDeDepositoInterbancarioMember', window );">Certificado de deposito interbancario [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_CashAndCashEquivalentLineItems', window );"><strong>CashAndCashEquivalentLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AverageYieldOfCashEquivalents', window );">Average yield of cash equivalents</a></td>
<td class="nump">95.82%<span></span>
</td>
<td class="nump">98.02%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_AverageYieldOfCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>It represents the average yield of cash equivalents.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AverageYieldOfCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_CashAndCashEquivalentLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_CashAndCashEquivalentLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TypesOfInterestRatesAxis=sbs_CertificadoDeDepositoInterbancarioMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TypesOfInterestRatesAxis=sbs_CertificadoDeDepositoInterbancarioMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>102
<FILENAME>R88.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731817135848">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>8 Financial investments (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_FinancialInvestmentsLineItems', window );"><strong>FinancialInvestmentsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentFinancialAssetsAtAmortisedCost', window );">Financial investments</a></td>
<td class="nump">R$ 3,411,146<span></span>
</td>
<td class="nump">R$ 0<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancoBVMember', window );">Banco BV [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_FinancialInvestmentsLineItems', window );"><strong>FinancialInvestmentsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentFinancialAssetsAtAmortisedCost', window );">Financial investments</a></td>
<td class="nump">253,066<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancoItauSAMember', window );">Banco Itau S/A [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_FinancialInvestmentsLineItems', window );"><strong>FinancialInvestmentsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentFinancialAssetsAtAmortisedCost', window );">Financial investments</a></td>
<td class="nump">354,296<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancoBradescoSAMember', window );">Banco Bradesco S/A [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_FinancialInvestmentsLineItems', window );"><strong>FinancialInvestmentsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentFinancialAssetsAtAmortisedCost', window );">Financial investments</a></td>
<td class="nump">506,136<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancoBTGPactualSAMember', window );">Banco BTG Pactual S/A [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_FinancialInvestmentsLineItems', window );"><strong>FinancialInvestmentsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentFinancialAssetsAtAmortisedCost', window );">Financial investments</a></td>
<td class="nump">354,299<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancodobrasilsaOneMember', window );">Banco do Brasil S/A [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_FinancialInvestmentsLineItems', window );"><strong>FinancialInvestmentsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentFinancialAssetsAtAmortisedCost', window );">Financial investments</a></td>
<td class="nump">R$ 1,943,349<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentFinancialAssetsAtAmortisedCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 8<br> -Subparagraph f<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_8_f&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentFinancialAssetsAtAmortisedCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_FinancialInvestmentsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_FinancialInvestmentsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancoBVMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancoBVMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancoItauSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancoItauSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancoBradescoSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancoBradescoSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancoBTGPactualSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancoBTGPactualSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancodobrasilsaOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancodobrasilsaOneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>103
<FILENAME>R89.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731823757704">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>8 Financial investments (Details Narrative)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfInterestRatesAxis=sbs_CertificadoDeDepositoInterbancarioMember', window );">Certificado de deposito interbancario [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_FinancialInvestmentsLineItems', window );"><strong>FinancialInvestmentsLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AverageYieldOfFinancialInstrument', window );">Average yield of financial investments</a></td>
<td class="nump">98.95%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_AverageYieldOfFinancialInstrument">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage of average yield of financial instrument.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AverageYieldOfFinancialInstrument</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_FinancialInvestmentsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_FinancialInvestmentsLineItems</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TypesOfInterestRatesAxis=sbs_CertificadoDeDepositoInterbancarioMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TypesOfInterestRatesAxis=sbs_CertificadoDeDepositoInterbancarioMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>104
<FILENAME>R90.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731817088280">
<tr>
<th class="tl" colspan="2" rowspan="1"><div style="width: 200px;"><strong>9 Restricted cash (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRestrictedCashLineItems', window );"><strong>Summary of restricted cash [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RestrictedCashAndCashEquivalents', window );">Restricted cash</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 35,742<span></span>
</td>
<td class="nump">R$ 26,018<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfAssetsAxis=sbs_AgreementwiththeSaoPauloMunicipalGovernmentMember', window );">Agreement with the sao paulo municipal government [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRestrictedCashLineItems', window );"><strong>Summary of restricted cash [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RestrictedCashAndCashEquivalents', window );">Restricted cash</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">29,599<span></span>
</td>
<td class="nump">17,068<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfAssetsAxis=sbs_BrazilianFederalSavingsBankEscrowDepositesMember', window );">Brazilian federal savings bank - escrow deposits [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRestrictedCashLineItems', window );"><strong>Summary of restricted cash [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RestrictedCashAndCashEquivalents', window );">Restricted cash</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">272<span></span>
</td>
<td class="nump">2,245<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfAssetsAxis=sbs_OtherOneMember', window );">Other [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfRestrictedCashLineItems', window );"><strong>Summary of restricted cash [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RestrictedCashAndCashEquivalents', window );">Restricted cash</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 5,871<span></span>
</td>
<td class="nump">R$ 6,705<span></span>
</td>
</tr>
<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%">
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Refers to the amount deducted from the 7.5% of municipal revenue transferred to the Municipal Fund for Environmental Sanitation and Infrastructure, corresponding to eventual amounts unpaid by direct management bodies, foundations and government agencies, as established in the agreement entered into with the municipal government of Sao Paulo and</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top">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.</td>
</tr>
</table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RestrictedCashAndCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of cash and cash equivalents whose use or withdrawal is restricted. [Refer: Cash and cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RestrictedCashAndCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SummaryOfRestrictedCashLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to summary of restricted cash line items.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SummaryOfRestrictedCashLineItems</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfAssetsAxis=sbs_AgreementwiththeSaoPauloMunicipalGovernmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfAssetsAxis=sbs_AgreementwiththeSaoPauloMunicipalGovernmentMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
<td></td>
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<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfAssetsAxis=sbs_BrazilianFederalSavingsBankEscrowDepositesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfAssetsAxis=sbs_BrazilianFederalSavingsBankEscrowDepositesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
<td></td>
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<td><strong> Period Type:</strong></td>
<td></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfAssetsAxis=sbs_OtherOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfAssetsAxis=sbs_OtherOneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>105
<FILENAME>R91.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731823682232">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>9 Restricted cash (Details Narrative)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfAssetsAxis=sbs_AgreementwiththeSaoPauloMunicipalGovernmentMember', window );">Agreement with the sao paulo municipal government [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_RestrictCashLineItems', window );"><strong>RestrictCashLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PercentageOfDeductionOfMunicipalRevenue', window );">Percentage of deduction of municipal revenue</a></td>
<td class="nump">7.50%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_PercentageOfDeductionOfMunicipalRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage of deduction of municipal revenue.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_PercentageOfDeductionOfMunicipalRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
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<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_RestrictCashLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_RestrictCashLineItems</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfAssetsAxis=sbs_AgreementwiththeSaoPauloMunicipalGovernmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfAssetsAxis=sbs_AgreementwiththeSaoPauloMunicipalGovernmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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</div>
</body>
</html>
</TEXT>
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<TYPE>XML
<SEQUENCE>106
<FILENAME>R92.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731816872056">
<tr>
<th class="tl" colspan="2" rowspan="1"><div style="width: 200px;"><strong>10 Trade receivables (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfTradeReceivablesLineItems', window );"><strong>Summary of trade receivables [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TradeReceivablesGross', window );">Subtotal</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 3,608,605<span></span>
</td>
<td class="nump">R$ 3,395,042<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets', window );">Allowance for doubtful accounts</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(1,157,619)<span></span>
</td>
<td class="num">(1,042,015)<span></span>
</td>
<td class="num">R$ (1,099,442)<span></span>
</td>
<td class="num">R$ (1,067,973)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeReceivables', window );">Total trade receivables</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,450,986<span></span>
</td>
<td class="nump">2,353,027<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentTradeReceivables', window );">Current</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,204,029<span></span>
</td>
<td class="nump">2,137,752<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentTradeReceivables', window );">Noncurrent</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">246,957<span></span>
</td>
<td class="nump">215,275<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeReceivables', window );">Total</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,450,986<span></span>
</td>
<td class="nump">2,353,027<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TradeReceivablesAxis=sbs_UnbilledSupplyMember', window );">Unbilled supply [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfTradeReceivablesLineItems', window );"><strong>Summary of trade receivables [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TradeReceivablesGross', window );">Subtotal</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">713,310<span></span>
</td>
<td class="nump">745,884<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TradeReceivablesSectorAxis=sbs_WholesaleMunicipalGovernmentsMember', window );">Wholesale customers - Municipal governments [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfTradeReceivablesLineItems', window );"><strong>Summary of trade receivables [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TradeReceivablesGross', window );">Subtotal</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">22,390<span></span>
</td>
<td class="nump">13,149<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TradeReceivablesSectorAxis=sbs_WholesaleMunicipalGovernmentsMember', window );">Wholesale customers - Municipal governments [member] | Mogi das Cruzes [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfTradeReceivablesLineItems', window );"><strong>Summary of trade receivables [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TradeReceivablesGross', window );">Subtotal</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">3,582<span></span>
</td>
<td class="nump">3,278<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TradeReceivablesSectorAxis=sbs_WholesaleMunicipalGovernmentsMember', window );">Wholesale customers - Municipal governments [member] | Sao Caetano do Sul [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfTradeReceivablesLineItems', window );"><strong>Summary of trade receivables [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TradeReceivablesGross', window );">Subtotal</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">18,808<span></span>
</td>
<td class="nump">9,871<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TradeReceivablesSectorAxis=sbs_PrivateSectorMember', window );">Private sector [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfTradeReceivablesLineItems', window );"><strong>Summary of trade receivables [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TradeReceivablesGross', window );">Subtotal</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,062,105<span></span>
</td>
<td class="nump">1,883,491<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TradeReceivablesSectorAxis=sbs_PrivateSectorMember', window );">Private sector [member] | General and special customers [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfTradeReceivablesLineItems', window );"><strong>Summary of trade receivables [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TradeReceivablesGross', window );">Subtotal</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2],[3]</sup></td>
<td class="nump">1,663,738<span></span>
</td>
<td class="nump">1,505,150<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TradeReceivablesSectorAxis=sbs_PrivateSectorMember', window );">Private sector [member] | Agreements [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfTradeReceivablesLineItems', window );"><strong>Summary of trade receivables [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TradeReceivablesGross', window );">Subtotal</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[4]</sup></td>
<td class="nump">398,367<span></span>
</td>
<td class="nump">378,341<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TradeReceivablesSectorAxis=sbs_GovernmentEntitiesMember', window );">Government entities [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfTradeReceivablesLineItems', window );"><strong>Summary of trade receivables [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TradeReceivablesGross', window );">Subtotal</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">810,800<span></span>
</td>
<td class="nump">752,518<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TradeReceivablesSectorAxis=sbs_GovernmentEntitiesMember', window );">Government entities [member] | Agreements [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfTradeReceivablesLineItems', window );"><strong>Summary of trade receivables [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TradeReceivablesGross', window );">Subtotal</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[4]</sup></td>
<td class="nump">333,740<span></span>
</td>
<td class="nump">277,047<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TradeReceivablesSectorAxis=sbs_GovernmentEntitiesMember', window );">Government entities [member] | Municipal [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfTradeReceivablesLineItems', window );"><strong>Summary of trade receivables [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TradeReceivablesGross', window );">Subtotal</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">473,201<span></span>
</td>
<td class="nump">472,666<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TradeReceivablesSectorAxis=sbs_GovernmentEntitiesMember', window );">Government entities [member] | Federal [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfTradeReceivablesLineItems', window );"><strong>Summary of trade receivables [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TradeReceivablesGross', window );">Subtotal</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 3,859<span></span>
</td>
<td class="nump">R$ 2,805<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr><td colspan="5"></td></tr>
<tr><td colspan="5"><table class="outerFootnotes" width="100%">
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Wholesale basis customers - municipal governments - This balance refers to invoices issued as a result of services provided to municipalities, which are responsible for distributing to, billing and charging final customers.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top">General customers - residential and small and mid-sized companies</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[3]</td>
<td style="vertical-align: top;" valign="top">Special customers - large consumers, commercial, industries, condominiums and special billing consumers (fixed demand agreements, industrial waste, wells, etc.).</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[4]</td>
<td style="vertical-align: top;" valign="top">Agreements - installment payments of past-due receivables, plus monetary adjustment and interest, according to the agreements.</td>
</tr>
</table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of an allowance account used to record impairments to financial assets due to credit losses. [Refer: Financial assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 16<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_16&amp;doctype=Standard&amp;book=b<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentTradeReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current trade receivables. [Refer: Trade receivables]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 68<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_68&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentTradeReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentTradeReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current trade receivables. [Refer: Trade receivables]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentTradeReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount due from customers for goods and services sold.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SummaryOfTradeReceivablesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to summary of trade receivables.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SummaryOfTradeReceivablesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_TradeReceivablesGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to trade receivables gross.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TradeReceivablesGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_TradeReceivablesAxis=sbs_UnbilledSupplyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TradeReceivablesAxis=sbs_UnbilledSupplyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_TradeReceivablesSectorAxis=sbs_WholesaleMunicipalGovernmentsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TradeReceivablesSectorAxis=sbs_WholesaleMunicipalGovernmentsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_TradeReceivablesAxis=sbs_MogiDasCruzesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TradeReceivablesAxis=sbs_MogiDasCruzesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_TradeReceivablesAxis=sbs_SaoCaetanoDoSulMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TradeReceivablesAxis=sbs_SaoCaetanoDoSulMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_TradeReceivablesSectorAxis=sbs_PrivateSectorMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TradeReceivablesSectorAxis=sbs_PrivateSectorMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_TradeReceivablesAxis=sbs_GeneralAndSpecialCustomersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TradeReceivablesAxis=sbs_GeneralAndSpecialCustomersMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_TradeReceivablesAxis=sbs_AgreementsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TradeReceivablesAxis=sbs_AgreementsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_TradeReceivablesSectorAxis=sbs_GovernmentEntitiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TradeReceivablesSectorAxis=sbs_GovernmentEntitiesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_TradeReceivablesAxis=sbs_MunicipalMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TradeReceivablesAxis=sbs_MunicipalMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_TradeReceivablesAxis=sbs_FederalMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TradeReceivablesAxis=sbs_FederalMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>107
<FILENAME>R93.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731818554024">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>10 Trade receivables (Details 1) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfTradeReceivablesLineItems', window );"><strong>Summary of trade receivables [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_CurrentTradeReceivablesGross', window );">Current</a></td>
<td class="nump">R$ 1,793,104<span></span>
</td>
<td class="nump">R$ 1,762,606<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TradeReceivablesPastDue', window );">Past-due</a></td>
<td class="nump">1,815,501<span></span>
</td>
<td class="nump">1,632,436<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TradeReceivablesGross', window );">Total</a></td>
<td class="nump">3,608,605<span></span>
</td>
<td class="nump">3,395,042<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MaturityAxis=ifrs-full_NotLaterThanOneMonthMember', window );">Up to 30 days [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfTradeReceivablesLineItems', window );"><strong>Summary of trade receivables [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TradeReceivablesPastDue', window );">Past-due</a></td>
<td class="nump">340,760<span></span>
</td>
<td class="nump">330,488<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MaturityAxis=ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember', window );">From 31 to 60 days [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfTradeReceivablesLineItems', window );"><strong>Summary of trade receivables [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TradeReceivablesPastDue', window );">Past-due</a></td>
<td class="nump">177,103<span></span>
</td>
<td class="nump">164,913<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MaturityAxis=sbs_LaterThanTwoMonthAndNotLaterThanThreeMonthsMember', window );">From 61 to 90 days [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfTradeReceivablesLineItems', window );"><strong>Summary of trade receivables [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TradeReceivablesPastDue', window );">Past-due</a></td>
<td class="nump">120,488<span></span>
</td>
<td class="nump">86,765<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MaturityAxis=sbs_LaterThanThreeMonthAndNotLaterThanFourMonthsMember', window );">From 91 to 120 days [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfTradeReceivablesLineItems', window );"><strong>Summary of trade receivables [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TradeReceivablesPastDue', window );">Past-due</a></td>
<td class="nump">88,323<span></span>
</td>
<td class="nump">58,971<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MaturityAxis=sbs_LaterThanFourMonthAndNotLaterThanSixMonthsMember', window );">From 121 to 180 days [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfTradeReceivablesLineItems', window );"><strong>Summary of trade receivables [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TradeReceivablesPastDue', window );">Past-due</a></td>
<td class="nump">113,060<span></span>
</td>
<td class="nump">81,003<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MaturityAxis=ifrs-full_LaterThanSixMonthsAndNotLaterThanOneYearMember', window );">From 181 to 360 days [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfTradeReceivablesLineItems', window );"><strong>Summary of trade receivables [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TradeReceivablesPastDue', window );">Past-due</a></td>
<td class="nump">82,365<span></span>
</td>
<td class="nump">33,206<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MaturityAxis=ifrs-full_LaterThanOneYearMember', window );">Over 360 days [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfTradeReceivablesLineItems', window );"><strong>Summary of trade receivables [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TradeReceivablesPastDue', window );">Past-due</a></td>
<td class="nump">R$ 893,402<span></span>
</td>
<td class="nump">R$ 877,090<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_CurrentTradeReceivablesGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to current trade receivables gross.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_CurrentTradeReceivablesGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SummaryOfTradeReceivablesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to summary of trade receivables.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SummaryOfTradeReceivablesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_TradeReceivablesGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to trade receivables gross.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TradeReceivablesGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_TradeReceivablesPastDue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to trade receivables past due.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TradeReceivablesPastDue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaturityAxis=ifrs-full_NotLaterThanOneMonthMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaturityAxis=ifrs-full_NotLaterThanOneMonthMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaturityAxis=ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaturityAxis=ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaturityAxis=sbs_LaterThanTwoMonthAndNotLaterThanThreeMonthsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaturityAxis=sbs_LaterThanTwoMonthAndNotLaterThanThreeMonthsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaturityAxis=sbs_LaterThanThreeMonthAndNotLaterThanFourMonthsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaturityAxis=sbs_LaterThanThreeMonthAndNotLaterThanFourMonthsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaturityAxis=sbs_LaterThanFourMonthAndNotLaterThanSixMonthsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaturityAxis=sbs_LaterThanFourMonthAndNotLaterThanSixMonthsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaturityAxis=ifrs-full_LaterThanSixMonthsAndNotLaterThanOneYearMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaturityAxis=ifrs-full_LaterThanSixMonthsAndNotLaterThanOneYearMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaturityAxis=ifrs-full_LaterThanOneYearMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaturityAxis=ifrs-full_LaterThanOneYearMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>108
<FILENAME>R94.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
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</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731823871720">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>10 Trade receivables (Details 2) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TradeReceivablesAbstract', window );"><strong>Trade Receivables</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets', window );">Balance at beginning of the year</a></td>
<td class="nump">R$ 1,042,015<span></span>
</td>
<td class="nump">R$ 1,099,442<span></span>
</td>
<td class="nump">R$ 1,067,973<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets', window );">Additions</a></td>
<td class="nump">176,776<span></span>
</td>
<td class="nump">54,064<span></span>
</td>
<td class="nump">61,315<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_RecoveriesRecognized', window );">Recoveries</a></td>
<td class="num">(61,172)<span></span>
</td>
<td class="num">(111,491)<span></span>
</td>
<td class="num">(29,846)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets', window );">Balance at the end of the year</a></td>
<td class="nump">R$ 1,157,619<span></span>
</td>
<td class="nump">R$ 1,042,015<span></span>
</td>
<td class="nump">R$ 1,099,442<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of additional allowance for credit losses of financial assets recognised in profit or loss. [Refer: Allowance account for credit losses of financial assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 16<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_16&amp;doctype=Standard&amp;book=b<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of an allowance account used to record impairments to financial assets due to credit losses. [Refer: Financial assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 16<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_16&amp;doctype=Standard&amp;book=b<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_RecoveriesRecognized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to recoveries recognized.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_RecoveriesRecognized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_TradeReceivablesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TradeReceivablesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>109
<FILENAME>R95.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731819418552">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>10 Trade receivables (Details 3) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TradeReceivablesAbstract', window );"><strong>Trade Receivables</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_WriteoffsDuringPeriodForBadAndDoubtfulDebtsForThirdPartyTransaction', window );">Write-offs</a></td>
<td class="num">R$ (329,512)<span></span>
</td>
<td class="num">R$ (179,929)<span></span>
</td>
<td class="num">R$ (184,555)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransactionStateEntitiesRelatedParties', window );">(Losses)/reversal with state entities - related parties</a></td>
<td class="nump">290<span></span>
</td>
<td class="num">(5,597)<span></span>
</td>
<td class="nump">1,294<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForTransactionWithPrivateSector', window );">(Losses) with private sector / government entities</a></td>
<td class="num">(176,776)<span></span>
</td>
<td class="num">(54,064)<span></span>
</td>
<td class="num">(61,315)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForTransactionWithWholesaleCustomers', window );">(Losses)/reversal with wholesale customers</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="num">(29,458)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_RecoveriesRecognizedInBadDebtExpense', window );">Recoveries</a></td>
<td class="nump">61,172<span></span>
</td>
<td class="nump">111,491<span></span>
</td>
<td class="nump">107,307<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss', window );">Amount recorded expense</a></td>
<td class="num">R$ (444,826)<span></span>
</td>
<td class="num">R$ (128,099)<span></span>
</td>
<td class="num">R$ (166,727)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 20<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_20_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransactionStateEntitiesRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to expense recognised during period for bad and doubtful debts for related party transaction state entities related parties.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransactionStateEntitiesRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForTransactionWithPrivateSector">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to expense recognised during period for bad and doubtful debts for transaction with private sector.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForTransactionWithPrivateSector</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForTransactionWithWholesaleCustomers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to expense recognised during period for bad and doubtful debts for transaction with wholesale customers.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForTransactionWithWholesaleCustomers</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_RecoveriesRecognizedInBadDebtExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to recoveries recognized in bad debt expense.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_RecoveriesRecognizedInBadDebtExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_TradeReceivablesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TradeReceivablesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_WriteoffsDuringPeriodForBadAndDoubtfulDebtsForThirdPartyTransaction">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to writeoffs during period for bad and doubtful debts for third party transaction.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_WriteoffsDuringPeriodForBadAndDoubtfulDebtsForThirdPartyTransaction</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>110
<FILENAME>R96.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731819272328">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>10 Trade receivables (Details Narrative) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TradeReceivablesAbstract', window );"><strong>Trade Receivables</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PaymentToSettleAdministrativeCostsAndTerminateServicesProvidedBySEMASA', window );">Payment to settle administrative costs and terminate the services provided by SAMA</a></td>
<td class="nump">R$ 2,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_NonrecurringFairValueForTransactionWithSantoAndre', window );">Non-recurring fair value for the transaction with Mau&#225;</a></td>
<td class="nump">280,774<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ExpensesWithEstimatedLosses', window );">Expenses with estimated losses increased</a></td>
<td class="nump">444,826<span></span>
</td>
<td class="nump">R$ 128,099<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReceivablesForProvisionOfWaterSupply', window );">Receivables for the provision of water supply</a></td>
<td class="nump">725,533<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_CompensationOfAssetsDueToResumptionOfWaterSupply', window );">Compensation of assets due to resumption of water supply</a></td>
<td class="nump">R$ 85,918<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_CompensationOfAssetsDueToResumptionOfWaterSupply">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of compensation of assets due to resumption of water supply.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_CompensationOfAssetsDueToResumptionOfWaterSupply</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ExpensesWithEstimatedLosses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of expenses with estimated losses.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ExpensesWithEstimatedLosses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_NonrecurringFairValueForTransactionWithSantoAndre">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to nonrecurring fair value for transaction with santo andre.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_NonrecurringFairValueForTransactionWithSantoAndre</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_PaymentToSettleAdministrativeCostsAndTerminateServicesProvidedBySEMASA">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to payment to settle administrative costs and terminate services provided by SEMASA.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_PaymentToSettleAdministrativeCostsAndTerminateServicesProvidedBySEMASA</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ReceivablesForProvisionOfWaterSupply">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of receivables for provision of water supply.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ReceivablesForProvisionOfWaterSupply</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_TradeReceivablesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TradeReceivablesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>111
<FILENAME>R97.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731818077240">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>11 Related-Party Balances and Transactions (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Mar. 31, 2015</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmountsReceivableRelatedPartyTransactions', window );">Accounts receivable, current</a></td>
<td class="nump">R$ 168,054<span></span>
</td>
<td class="nump">R$ 192,906<span></span>
</td>
<td class="nump">R$ 696,283<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentReceivablesDueFromRelatedParties', window );">Accounts receivable, noncurrent</a></td>
<td class="nump">638,591<span></span>
</td>
<td class="nump">657,990<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_FinancialInstrumentAssetsRelatedParties', window );">Total receivables from shareholders</a></td>
<td class="nump">806,645<span></span>
</td>
<td class="nump">850,896<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InterestOnCapitalPayableToRelatedParties', window );">Interest on capital payable to related parties</a></td>
<td class="nump">116,180<span></span>
</td>
<td class="nump">401,963<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AccountsReceivableAxis=sbs_ReimbursementGESP2015Member', window );">Reimbursement for benefits GESP 2015 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmountsReceivableRelatedPartyTransactions', window );">Accounts receivable, current</a></td>
<td class="nump">75,377<span></span>
</td>
<td class="nump">68,888<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentReceivablesDueFromRelatedParties', window );">Accounts receivable, noncurrent</a></td>
<td class="nump">634,288<span></span>
</td>
<td class="nump">647,107<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AccountsReceivableAxis=sbs_SanitationServicesMember', window );">Sanitation services [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmountsReceivableRelatedPartyTransactions', window );">Accounts receivable, current</a></td>
<td class="nump">109,078<span></span>
</td>
<td class="nump">131,851<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_FinancialInstrumentAssetsRelatedParties', window );">Total receivables from shareholders</a></td>
<td class="nump">74,254<span></span>
</td>
<td class="nump">103,317<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AccountsReceivableAxis=sbs_AllowanceForLossMember', window );">Allowance for losses [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmountsReceivableRelatedPartyTransactions', window );">Accounts receivable, current</a></td>
<td class="num">(39,127)<span></span>
</td>
<td class="num">(39,417)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AccountsReceivableAxis=sbs_ReimbursementForRetirementAndPensionBenefitsPaidMember', window );">Reimbursement for retirement and pension benefits paid [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmountsReceivableRelatedPartyTransactions', window );">Accounts receivable, current</a></td>
<td class="nump">22,726<span></span>
</td>
<td class="nump">31,584<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_FinancialInstrumentAssetsRelatedParties', window );">Total receivables from shareholders</a></td>
<td class="nump">732,391<span></span>
</td>
<td class="nump">747,579<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AccountsReceivableAxis=sbs_AgreementForTheInstallmentPaymentOfSanitationServicesMember', window );">Agreement for the installment payment of sanitation services [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentReceivablesDueFromRelatedParties', window );">Accounts receivable, noncurrent</a></td>
<td class="nump">R$ 4,303<span></span>
</td>
<td class="nump">R$ 10,883<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AmountsReceivableRelatedPartyTransactions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amounts receivable resulting from related party transactions. [Refer: Related parties [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 24<br> -IssueDate 2020-01-01<br> -Paragraph 20<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 24<br> -IssueDate 2020-01-01<br> -Paragraph 18<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AmountsReceivableRelatedPartyTransactions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentReceivablesDueFromRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current receivables due from related parties. [Refer: Related parties [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentReceivablesDueFromRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_FinancialInstrumentAssetsRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to financial instrument assets related parties.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_FinancialInstrumentAssetsRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_InterestOnCapitalPayableToRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to interest on capital payable to related parties.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_InterestOnCapitalPayableToRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_AccountsReceivableAxis=sbs_ReimbursementGESP2015Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AccountsReceivableAxis=sbs_ReimbursementGESP2015Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_AccountsReceivableAxis=sbs_SanitationServicesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AccountsReceivableAxis=sbs_SanitationServicesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_AccountsReceivableAxis=sbs_AllowanceForLossMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AccountsReceivableAxis=sbs_AllowanceForLossMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_AccountsReceivableAxis=sbs_ReimbursementForRetirementAndPensionBenefitsPaidMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AccountsReceivableAxis=sbs_ReimbursementForRetirementAndPensionBenefitsPaidMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_AccountsReceivableAxis=sbs_AgreementForTheInstallmentPaymentOfSanitationServicesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AccountsReceivableAxis=sbs_AgreementForTheInstallmentPaymentOfSanitationServicesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>112
<FILENAME>R98.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731818533752">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>11 Related-Party Balances and Transactions (Details 1) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Revenues</a></td>
<td class="nump">R$ 17,797,541<span></span>
</td>
<td class="nump">R$ 17,983,654<span></span>
</td>
<td class="nump">R$ 16,085,094<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_OperatingRevenueAxis=sbs_SanitationServices1Member', window );">Sanitation services [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Revenues</a></td>
<td class="nump">501,756<span></span>
</td>
<td class="nump">556,574<span></span>
</td>
<td class="nump">501,146<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_OperatingRevenueAxis=sbs_PaymentsReceivedRelatedPartiesMember', window );">Payments received from related parties [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Revenues</a></td>
<td class="num">(520,881)<span></span>
</td>
<td class="num">(546,365)<span></span>
</td>
<td class="num">(509,672)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_OperatingRevenueAxis=sbs_ReceiptOfReimbursementReferringToLawMember', window );">Receipt of reimbursement referring to Law 4,819/58 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReceiptOfGESPReimbursementReferringToLaw', window );">Receipt of GESP reimbursement</a></td>
<td class="num">R$ (173,874)<span></span>
</td>
<td class="num">R$ (152,112)<span></span>
</td>
<td class="num">R$ (173,516)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Revenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 28<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_28_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 23<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_23_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 32<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_32&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 33<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_33_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 34<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_34&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 82<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_82_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 102<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2020-01-01<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=5&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause v<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B12_b_v&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 11: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Revenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ReceiptOfGESPReimbursementReferringToLaw">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to receipt of GESP reimbursement referring to law.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ReceiptOfGESPReimbursementReferringToLaw</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_OperatingRevenueAxis=sbs_SanitationServices1Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_OperatingRevenueAxis=sbs_SanitationServices1Member</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_OperatingRevenueAxis=sbs_PaymentsReceivedRelatedPartiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_OperatingRevenueAxis=sbs_PaymentsReceivedRelatedPartiesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
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<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_OperatingRevenueAxis=sbs_ReceiptOfReimbursementReferringToLawMember</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<FILENAME>R99.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731816538648">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>11 Related-Party Balances and Transactions (Details Narrative) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Apr. 05, 2017</div></th>
<th class="th"><div>Mar. 31, 2015</div></th>
<th class="th"><div>Mar. 18, 2015</div></th>
<th class="th"><div>Mar. 17, 2015</div></th>
<th class="th"><div>Nov. 17, 2008</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmountsReceivableRelatedPartyTransactions', window );">Accounts receivable, current</a></td>
<td class="nump">R$ 168,054<span></span>
</td>
<td class="nump">R$ 192,906<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 696,283<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_UndisputedReimbursement', window );">Undisputed reimbursement</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 915,251<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReimbursementReceivableRelatedToReservoirs', window );">Reimbursement receivable related to the reservoirs</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">696,283<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_RemainingDebitBalance', window );">Remaining debit balance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 218,967<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AgreementTransactionAmount', window );">Agreement transaction amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 1,012,310<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InflationAdjustmentAmount', window );">Inflation adjustment amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 316,027<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PreferredSharesIssuedForInstallmentsValue', window );">Preferred shares issued for installments, value</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 87,174<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_MonthlyInstallmentPayable', window );">Monthly installment payable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 609,109<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReceivablesInCurrentAssets', window );">Receivables in current assets</a></td>
<td class="nump">75,377<span></span>
</td>
<td class="nump">68,888<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReceivablesInNoncurrentAssets', window );">Receivables in non-current assets</a></td>
<td class="nump">634,288<span></span>
</td>
<td class="nump">647,107<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DisputedAmountsReceivable', window );">Disputed amounts receivable</a></td>
<td class="nump">1,281,409<span></span>
</td>
<td class="nump">1,195,217<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ActuarialLiabilityAmount', window );">Actuarial liability amount</a></td>
<td class="nump">2,549,541<span></span>
</td>
<td class="nump">3,046,255<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherLiabilities', window );">Other liabilities, current</a></td>
<td class="nump">17,255<span></span>
</td>
<td class="nump">16,653<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherNoncurrentNonfinancialLiabilities', window );">Other liabilities, non-current</a></td>
<td class="nump">73,660<span></span>
</td>
<td class="nump">87,231<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BalanceRelatedToFirstAmendmentWithEMAE', window );">Balance related to the first amendment with EMAE</a></td>
<td class="nump">17,813<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ExpensesRelatedToPersonnelAssignedBySabespToOtherStateGovernmentEntities', window );">Expenses related to personnel assigned by SABESP to other state government entities</a></td>
<td class="nump">2,108<span></span>
</td>
<td class="nump">4,881<span></span>
</td>
<td class="nump">R$ 8,903<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ExpensesRelatedToPersonnelByOtherEntitiesToSabesp', window );">Expenses related to personnel by other entities to SABESP</a></td>
<td class="nump">13<span></span>
</td>
<td class="nump">139<span></span>
</td>
<td class="nump">R$ 116<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_NonoperatingAssets', window );">Non-operating assets</a></td>
<td class="nump">3,613<span></span>
</td>
<td class="nump">3,613<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_NetActuarialLiability', window );">Net actuarial liability</a></td>
<td class="nump">319,053<span></span>
</td>
<td class="nump">314,677<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_KeyManagementPersonnelCompensation', window );">Compensation to Officers</a></td>
<td class="nump">6,426<span></span>
</td>
<td class="nump">5,344<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherLongtermBenefits', window );">Bonus program</a></td>
<td class="nump">1,439<span></span>
</td>
<td class="nump">1,348<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_RelatedPartyLoanAgreement', window );">Total loan agreement related party</a></td>
<td class="nump">9,420<span></span>
</td>
<td class="nump">23,866<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentPayablesToRelatedParties', window );">Related party - non curent</a></td>
<td class="nump">34,992<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TotalAmortizationAmount', window );">Total amortization amount</a></td>
<td class="nump">3,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AmortizationOfPrincipalAmount', window );">Amortization of principal amount</a></td>
<td class="nump">1,231<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AmortizationOfInterest', window );">Amortization of interest</a></td>
<td class="nump">R$ 1,769<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ConnectToNetworkProgramExpenditureConcentration', window );">Connect to the Network Program expenditure concentration</a></td>
<td class="nump">20.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TotalProgramAmount', window );">Total program amount</a></td>
<td class="nump">R$ 130,436<span></span>
</td>
<td class="nump">117,272<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TotalProgramAmountRecordedUnderIntangibleAssets', window );">Total program amount recorded under intangible assets</a></td>
<td class="nump">78,262<span></span>
</td>
<td class="nump">65,099<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TotalReimbursedProgramAmount', window );">Total reimbursed program amount</a></td>
<td class="nump">R$ 52,174<span></span>
</td>
<td class="nump">R$ 52,174<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesIssued', window );">Number of shares issued</a></td>
<td class="nump">683,509,869<span></span>
</td>
<td class="nump">683,509,869<span></span>
</td>
<td class="nump">683,509,869<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_StateGovernmentMember', window );">State Government [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ConnectToNetworkProgramExpenditureConcentration', window );">Connect to the Network Program expenditure concentration</a></td>
<td class="nump">80.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfShareCapitalAxis=ifrs-full_PreferenceSharesMember', window );">Preference shares [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesIssued', window );">Number of shares issued</a></td>
<td class="nump">2,221,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProceedsFromIssueOfPreferenceShares', window );">Value of shares issued</a></td>
<td class="nump">R$ 87,174<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AccountsReceivableAxis=sbs_ReimbursementGESP2015Member', window );">Reimbursement for benefits GESP 2015 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmountsReceivableRelatedPartyTransactions', window );">Accounts receivable, current</a></td>
<td class="nump">75,377<span></span>
</td>
<td class="nump">R$ 68,888<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AccountsReceivableAxis=sbs_AllowanceForLossesMember', window );">Allowance for losses [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmountsReceivableRelatedPartyTransactions', window );">Accounts receivable, current</a></td>
<td class="nump">R$ 39,127<span></span>
</td>
<td class="nump">R$ 39,417<span></span>
</td>
<td class="nump">R$ 33,820<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AmountsReceivableRelatedPartyTransactions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amounts receivable resulting from related party transactions. [Refer: Related parties [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 24<br> -IssueDate 2020-01-01<br> -Paragraph 20<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 24<br> -IssueDate 2020-01-01<br> -Paragraph 18<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AmountsReceivableRelatedPartyTransactions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_KeyManagementPersonnelCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of compensation to key management personnel. [Refer: Key management personnel of entity or parent [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 24<br> -IssueDate 2020-01-01<br> -Paragraph 17<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_17&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_KeyManagementPersonnelCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentPayablesToRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current payables due to related parties. [Refer: Related parties [member]; Payables to related parties]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 78<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_78&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentPayablesToRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NumberOfSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of shares issued by the entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_106_d&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NumberOfSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities that the entity does not separately disclose in the same statement or note.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherLongtermBenefits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of long-term employee benefits other than post-employment benefits and termination benefits. Such benefits may include long-term paid absences, jubilee or other long-service benefits, long-term disability benefits, long-term profit-sharing and bonuses and long-term deferred remuneration. [Refer: Employee benefits expense]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2020-01-01<br> -Paragraph 158<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_158&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherLongtermBenefits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherNoncurrentNonfinancialLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherNoncurrentNonfinancialLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProceedsFromIssueOfPreferenceShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from the issuing of preference shares. [Refer: Preference shares [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 17<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_17&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProceedsFromIssueOfPreferenceShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ActuarialLiabilityAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Actuarial liability amount.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ActuarialLiabilityAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_AgreementTransactionAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of agreement transaction amount.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AgreementTransactionAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_AmortizationOfInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amortization of interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AmortizationOfInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_AmortizationOfPrincipalAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amortization of principal amount.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AmortizationOfPrincipalAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_BalanceRelatedToFirstAmendmentWithEMAE">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to balance related to first amendment with EMAE.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_BalanceRelatedToFirstAmendmentWithEMAE</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ConnectToNetworkProgramExpenditureConcentration">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to connect to network program expenditure concentration.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ConnectToNetworkProgramExpenditureConcentration</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_DisputedAmountsReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to disputedamounts receivable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_DisputedAmountsReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ExpensesRelatedToPersonnelAssignedBySabespToOtherStateGovernmentEntities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to expenses related to personnel assigned by sabesp to other state government entities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ExpensesRelatedToPersonnelAssignedBySabespToOtherStateGovernmentEntities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ExpensesRelatedToPersonnelByOtherEntitiesToSabesp">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to expenses related to personnel by other entities to sabesp.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ExpensesRelatedToPersonnelByOtherEntitiesToSabesp</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_InflationAdjustmentAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Inflation adjustment amount.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_InflationAdjustmentAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_MonthlyInstallmentPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of monthly installment payable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_MonthlyInstallmentPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_NetActuarialLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to net actuarial liability.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_NetActuarialLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_NonoperatingAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to non operating assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_NonoperatingAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_PreferredSharesIssuedForInstallmentsValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to preferred shares issued for installments value.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_PreferredSharesIssuedForInstallmentsValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ReceivablesInCurrentAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to receivables in current assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ReceivablesInCurrentAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ReceivablesInNoncurrentAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to receivables in noncurrent assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ReceivablesInNoncurrentAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ReimbursementReceivableRelatedToReservoirs">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to reimbursement receivable related to reservoirs.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ReimbursementReceivableRelatedToReservoirs</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_RelatedPartyLoanAgreement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to related party loan agreement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_RelatedPartyLoanAgreement</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_RemainingDebitBalance">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Remaining debit balance.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_RemainingDebitBalance</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_TotalAmortizationAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of total amortization.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TotalAmortizationAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_TotalProgramAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total program amount.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TotalProgramAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_TotalProgramAmountRecordedUnderIntangibleAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total program amount recorded under intangible assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TotalProgramAmountRecordedUnderIntangibleAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_TotalReimbursedProgramAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total reimbursed program amount</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TotalReimbursedProgramAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_UndisputedReimbursement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to undisputed reimbursement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_UndisputedReimbursement</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_StateGovernmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_StateGovernmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfShareCapitalAxis=ifrs-full_PreferenceSharesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfShareCapitalAxis=ifrs-full_PreferenceSharesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_AccountsReceivableAxis=sbs_ReimbursementGESP2015Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AccountsReceivableAxis=sbs_ReimbursementGESP2015Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_AccountsReceivableAxis=sbs_AllowanceForLossesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AccountsReceivableAxis=sbs_AllowanceForLossesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>114
<FILENAME>R100.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731815393640">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>12 Investments (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfInvestmentsLineItems', window );"><strong>Summary of investments [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 22,793,704<span></span>
</td>
<td class="nump">R$ 21,635,783<span></span>
</td>
<td class="nump">R$ 19,551,688<span></span>
</td>
<td class="nump">R$ 17,513,009<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DividendPayables', window );">Dividends distributed</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">231,611<span></span>
</td>
<td class="nump">800,352<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncome', window );">Other comprehensive income</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">511,169<span></span>
</td>
<td class="num">(363,076)<span></span>
</td>
<td class="num">(10,994)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Profit for the year</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">973,318<span></span>
</td>
<td class="nump">3,367,517<span></span>
</td>
<td class="nump">2,835,068<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InvestmentAccountedForUsingEquityMethod', window );">Investments</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">63,417<span></span>
</td>
<td class="nump">53,187<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossOtherNetOfTax', window );">Other comprehensive income</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">17<span></span>
</td>
<td class="num">(17)<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TypesOfInvestmentAxis=sbs_OtherInvesteeMember', window );">Other investments [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfInvestmentsLineItems', window );"><strong>Summary of investments [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InvestmentAccountedForUsingEquityMethod', window );">Investments</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">6,099<span></span>
</td>
<td class="nump">365<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_OverallTotal', window );">Overall total</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">63,417<span></span>
</td>
<td class="nump">53,187<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TypesOfInvestmentAxis=sbs_SaneaquaMairinqueMember', window );">Saneaqua mairinque [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfInvestmentsLineItems', window );"><strong>Summary of investments [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">4,013<span></span>
</td>
<td class="nump">4,783<span></span>
</td>
<td class="nump">5,720<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DividendPayables', window );">Dividends distributed</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncome', window );">Other comprehensive income</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">17<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Profit for the year</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(770)<span></span>
</td>
<td class="num">(871)<span></span>
</td>
<td class="num">(790)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ProfitForYearChangeInEquity', window );">Profit for the year - change in the equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InvestmentAccountedForUsingEquityMethod', window );">Investments</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="nump">1,434<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DividendsDistributedChangeInEquity', window );">Dividends distributed - change in the equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ReclassificationIntoHeldtomaturityInvestments', window );">Reclassification</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="num">(1,203)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_EquityInResultsOfInvestmentsInAffiliates', window );">Equity in the earnings of subsidiaries</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(248)<span></span>
</td>
<td class="num">R$ (262)<span></span>
</td>
<td class="num">R$ (237)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_EquityInEarningsOfSubsidiariesChangeInEquity', window );">Equity in the earnings of subsidiaries - change in the equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">R$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInJointVenture', window );">Interest percentage</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">4.60%<span></span>
</td>
<td class="nump">30.00%<span></span>
</td>
<td class="nump">30.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TypesOfInvestmentAxis=sbs_AguasDeCastilhoMember', window );">Aguas de castilho [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfInvestmentsLineItems', window );"><strong>Summary of investments [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 8,533<span></span>
</td>
<td class="nump">R$ 7,242<span></span>
</td>
<td class="nump">R$ 6,084<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DividendPayables', window );">Dividends distributed</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(322)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Profit for the year</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,600<span></span>
</td>
<td class="nump">1,767<span></span>
</td>
<td class="nump">1,001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ProfitForYearChangeInEquity', window );">Profit for the year - change in the equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">13<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InvestmentAccountedForUsingEquityMethod', window );">Investments</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,560<span></span>
</td>
<td class="nump">2,172<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DividendsDistributedChangeInEquity', window );">Dividends distributed - change in the equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(97)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossOtherNetOfTax', window );">Other comprehensive income</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ReclassificationIntoHeldtomaturityInvestments', window );">Reclassification</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_EquityInResultsOfInvestmentsInAffiliates', window );">Equity in the earnings of subsidiaries</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 481<span></span>
</td>
<td class="nump">529<span></span>
</td>
<td class="nump">R$ 300<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_EquityInEarningsOfSubsidiariesChangeInEquity', window );">Equity in the earnings of subsidiaries - change in the equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 4<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInJointVenture', window );">Interest percentage</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">30.00%<span></span>
</td>
<td class="nump">30.00%<span></span>
</td>
<td class="nump">30.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TypesOfInvestmentAxis=sbs_SeasammMember', window );">Sesamm [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfInvestmentsLineItems', window );"><strong>Summary of investments [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 51,514<span></span>
</td>
<td class="nump">R$ 45,923<span></span>
</td>
<td class="nump">R$ 43,547<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DividendPayables', window );">Dividends distributed</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(1,741)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Profit for the year</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">7,332<span></span>
</td>
<td class="nump">4,418<span></span>
</td>
<td class="nump">5,621<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ProfitForYearChangeInEquity', window );">Profit for the year - change in the equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InvestmentAccountedForUsingEquityMethod', window );">Investments</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">18,546<span></span>
</td>
<td class="nump">16,533<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DividendsDistributedChangeInEquity', window );">Dividends distributed - change in the equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(627)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossOtherNetOfTax', window );">Other comprehensive income</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ReclassificationIntoHeldtomaturityInvestments', window );">Reclassification</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_EquityInResultsOfInvestmentsInAffiliates', window );">Equity in the earnings of subsidiaries</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,640<span></span>
</td>
<td class="nump">R$ 1,591<span></span>
</td>
<td class="nump">R$ 2,023<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_EquityInEarningsOfSubsidiariesChangeInEquity', window );">Equity in the earnings of subsidiaries - change in the equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">R$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInJointVenture', window );">Interest percentage</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">36.00%<span></span>
</td>
<td class="nump">36.00%<span></span>
</td>
<td class="nump">36.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TypesOfInvestmentAxis=sbs_AguasDeAndradinasMember', window );">Aguas de andradina [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfInvestmentsLineItems', window );"><strong>Summary of investments [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 29,576<span></span>
</td>
<td class="nump">R$ 30,065<span></span>
</td>
<td class="nump">R$ 24,832<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DividendPayables', window );">Dividends distributed</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(1,267)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncome', window );">Other comprehensive income</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Profit for the year</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">3,403<span></span>
</td>
<td class="nump">7,271<span></span>
</td>
<td class="nump">2,407<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ProfitForYearChangeInEquity', window );">Profit for the year - change in the equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="num">(2,625)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InvestmentAccountedForUsingEquityMethod', window );">Investments</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">8,873<span></span>
</td>
<td class="nump">9,020<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DividendsDistributedChangeInEquity', window );">Dividends distributed - change in the equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(380)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ReclassificationIntoHeldtomaturityInvestments', window );">Reclassification</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_EquityInResultsOfInvestmentsInAffiliates', window );">Equity in the earnings of subsidiaries</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,020<span></span>
</td>
<td class="nump">R$ 2,181<span></span>
</td>
<td class="nump">R$ 722<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_EquityInEarningsOfSubsidiariesChangeInEquity', window );">Equity in the earnings of subsidiaries - change in the equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="num">R$ (787)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInJointVenture', window );">Interest percentage</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">30.00%<span></span>
</td>
<td class="nump">30.00%<span></span>
</td>
<td class="nump">30.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TypesOfInvestmentAxis=sbs_AttendAmbientalMember', window );">Attend ambiental [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfInvestmentsLineItems', window );"><strong>Summary of investments [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 11,409<span></span>
</td>
<td class="nump">R$ 7,486<span></span>
</td>
<td class="nump">R$ 1,426<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DividendPayables', window );">Dividends distributed</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Profit for the year</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">3,958<span></span>
</td>
<td class="num">(18,217)<span></span>
</td>
<td class="num">(3,743)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ProfitForYearChangeInEquity', window );">Profit for the year - change in the equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(35)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InvestmentAccountedForUsingEquityMethod', window );">Investments</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">5,134<span></span>
</td>
<td class="nump">3,369<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DividendsDistributedChangeInEquity', window );">Dividends distributed - change in the equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ReclassificationIntoHeldtomaturityInvestments', window );">Reclassification</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_EquityInResultsOfInvestmentsInAffiliates', window );">Equity in the earnings of subsidiaries</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,781<span></span>
</td>
<td class="num">R$ (8,198)<span></span>
</td>
<td class="num">R$ (1,684)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_EquityInEarningsOfSubsidiariesChangeInEquity', window );">Equity in the earnings of subsidiaries - change in the equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="num">R$ (16)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInJointVenture', window );">Interest percentage</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">45.00%<span></span>
</td>
<td class="nump">45.00%<span></span>
</td>
<td class="nump">45.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TypesOfInvestmentAxis=sbs_AquapoloAmbientalMember', window );">Aquapolo ambiental [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfInvestmentsLineItems', window );"><strong>Summary of investments [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 41,903<span></span>
</td>
<td class="nump">R$ 37,772<span></span>
</td>
<td class="nump">R$ 30,170<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DividendPayables', window );">Dividends distributed</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(15,000)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncome', window );">Other comprehensive income</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Profit for the year</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">19,131<span></span>
</td>
<td class="nump">16,283<span></span>
</td>
<td class="nump">11,413<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ProfitForYearChangeInEquity', window );">Profit for the year - change in the equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InvestmentAccountedForUsingEquityMethod', window );">Investments</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">20,532<span></span>
</td>
<td class="nump">18,508<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DividendsDistributedChangeInEquity', window );">Dividends distributed - change in the equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(7,350)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ReclassificationIntoHeldtomaturityInvestments', window );">Reclassification</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_EquityInResultsOfInvestmentsInAffiliates', window );">Equity in the earnings of subsidiaries</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 9,374<span></span>
</td>
<td class="nump">R$ 7,979<span></span>
</td>
<td class="nump">R$ 5,592<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInJointVenture', window );">Interest percentage</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">49.00%<span></span>
</td>
<td class="nump">49.00%<span></span>
</td>
<td class="nump">49.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TypesOfInvestmentAxis=sbs_PaulistaGeradoraDeEnergiasMember', window );">Paulista geradora de energia [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfInvestmentsLineItems', window );"><strong>Summary of investments [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 6,692<span></span>
</td>
<td class="nump">R$ 7,144<span></span>
</td>
<td class="nump">R$ 7,625<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DividendPayables', window );">Dividends distributed</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Profit for the year</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(452)<span></span>
</td>
<td class="num">(481)<span></span>
</td>
<td class="num">(822)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ProfitForYearChangeInEquity', window );">Profit for the year - change in the equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InvestmentAccountedForUsingEquityMethod', window );">Investments</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,673<span></span>
</td>
<td class="nump">1,786<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ReclassificationIntoHeldtomaturityInvestments', window );">Reclassification</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_EquityInResultsOfInvestmentsInAffiliates', window );">Equity in the earnings of subsidiaries</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">R$ (113)<span></span>
</td>
<td class="num">R$ (119)<span></span>
</td>
<td class="num">R$ (206)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInJointVenture', window );">Interest percentage</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">25.00%<span></span>
</td>
<td class="nump">25.00%<span></span>
</td>
<td class="nump">25.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TypesOfInvestmentAxis=sbs_PaulistaGeradoraDeEnergiaMember', window );">Paulista geradora de energia [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfInvestmentsLineItems', window );"><strong>Summary of investments [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInJointVenture', window );">Interest percentage</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">25.00%<span></span>
</td>
<td class="nump">25.00%<span></span>
</td>
<td class="nump">25.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TypesOfInvestmentAxis=sbs_InvesteeTotalMember', window );">Total</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfInvestmentsLineItems', window );"><strong>Summary of investments [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncome', window );">Other comprehensive income</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 17<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InvestmentAccountedForUsingEquityMethod', window );">Investments</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">57,318<span></span>
</td>
<td class="nump">R$ 52,822<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DividendsDistributedChangeInEquity', window );">Dividends distributed - change in the equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(8,454)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ReclassificationIntoHeldtomaturityInvestments', window );">Reclassification</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(1,203)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_EquityInResultsOfInvestmentsInAffiliates', window );">Equity in the earnings of subsidiaries</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">14,935<span></span>
</td>
<td class="nump">R$ 3,701<span></span>
</td>
<td class="nump">R$ 6,510<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_EquityInEarningsOfSubsidiariesChangeInEquity', window );">Equity in the earnings of subsidiaries - change in the equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="num">R$ (799)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr><td colspan="5"></td></tr>
<tr><td colspan="5"><table class="outerFootnotes" width="100%">
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">The amounts presented for 2020 refer to July 31, 2020.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top">Refer to changes in the equity of investees, as their financial statements for the year ended December 31, 2019 were issued, including some adjustments, after the Companys financial statements.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[3]</td>
<td style="vertical-align: top;" valign="top">On August 20, 2020, the investee Saneaqua Mairinque held an Extraordinary Shareholders' Meeting that approved a capital increase in the amount of R$ 21,944, through the issue of 17,178,988 shares. SABESP waived its preemptive right in the participation of such capital increase, and the shares then issued because of the capital increase were entirely subscribed by the shareholder BRK Ambiental, resulting in the dilution of SABESP's interest in the investee. Accordingly, SABESP discontinued the equity accounting method and recorded this financial asset under the fair value on the transaction date, in the amount of R$ 5,734 recorded as "Other investments". The amounts corresponding to the equity result were recorded until July 2020.</td>
</tr>
</table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DividendPayables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of dividends that the company has declared but not yet paid.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DividendPayables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Equity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of residual interest in the assets of the entity after deducting all its liabilities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 24<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_24_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_32_a_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2020-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2020-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2020-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Equity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InvestmentAccountedForUsingEquityMethod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of investments accounted for using the equity method. The equity method is a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor's share of net assets of the investee. The investor's profit or loss includes its share of the profit or loss of the investee. The investor's other comprehensive income includes its share of the other comprehensive income of the investee. [Refer: At cost [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 24<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_24_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B16<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B16&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InvestmentAccountedForUsingEquityMethod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherComprehensiveIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required or permitted by IFRSs. [Refer: IFRSs [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_106_d_ii&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause viii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B12_b_viii&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 81A<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81A_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 91<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_91_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherComprehensiveIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 18<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective on first application of IFRS 9<br> -Name IFRS<br> -Number 4<br> -IssueDate 2020-01-01<br> -Paragraph 39L<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=4&amp;code=ifrs-tx-2020-en-b&amp;anchor=para_39L_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_106_d_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 9: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective 2021-01-01<br> -Name IFRS<br> -Number 17<br> -IssueDate 2020-01-01<br> -Paragraph 113<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=17&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_113_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 81A<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81A_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProportionOfOwnershipInterestInJointVenture">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The proportion of ownership interest in a joint venture attributable to the entity. [Refer: Joint ventures [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2020-01-01<br> -Paragraph 17<br> -Subparagraph b<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_17_b_iii&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2020-01-01<br> -Paragraph 16<br> -Subparagraph b<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_16_b_iii&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 21<br> -Subparagraph a<br> -Clause iv<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_21_a_iv&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProportionOfOwnershipInterestInJointVenture</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ReclassificationIntoHeldtomaturityInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of financial assets reclassified into the held-to-maturity investments category. [Refer: Held-to-maturity investments; Financial assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 12<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_12&amp;doctype=Standard&amp;book=b<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ReclassificationIntoHeldtomaturityInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_DividendsDistributedChangeInEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to dividends distributed change in equity</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_DividendsDistributedChangeInEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_EquityInEarningsOfSubsidiariesChangeInEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to equity in earnings of subsidiaries change in equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_EquityInEarningsOfSubsidiariesChangeInEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_EquityInResultsOfInvestmentsInAffiliates">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in the entity's equity resulting from the change in the equity of subsidiaries.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_EquityInResultsOfInvestmentsInAffiliates</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossOtherNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to other comprehensive income that will not be reclassified to profit or loss other net of tax.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossOtherNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_OverallTotal">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Overall total.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_OverallTotal</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ProfitForYearChangeInEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to profit for year change in equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ProfitForYearChangeInEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SummaryOfInvestmentsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Its represents information related to summary of investments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SummaryOfInvestmentsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_TypesOfInvestmentAxis=sbs_OtherInvesteeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TypesOfInvestmentAxis=sbs_OtherInvesteeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_TypesOfInvestmentAxis=sbs_SaneaquaMairinqueMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TypesOfInvestmentAxis=sbs_SaneaquaMairinqueMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_TypesOfInvestmentAxis=sbs_AguasDeCastilhoMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TypesOfInvestmentAxis=sbs_AguasDeCastilhoMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_TypesOfInvestmentAxis=sbs_SeasammMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TypesOfInvestmentAxis=sbs_SeasammMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_TypesOfInvestmentAxis=sbs_AguasDeAndradinasMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TypesOfInvestmentAxis=sbs_AguasDeAndradinasMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_TypesOfInvestmentAxis=sbs_AttendAmbientalMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TypesOfInvestmentAxis=sbs_AttendAmbientalMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_TypesOfInvestmentAxis=sbs_AquapoloAmbientalMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TypesOfInvestmentAxis=sbs_AquapoloAmbientalMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_TypesOfInvestmentAxis=sbs_PaulistaGeradoraDeEnergiasMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TypesOfInvestmentAxis=sbs_PaulistaGeradoraDeEnergiasMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_TypesOfInvestmentAxis=sbs_PaulistaGeradoraDeEnergiaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TypesOfInvestmentAxis=sbs_PaulistaGeradoraDeEnergiaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_TypesOfInvestmentAxis=sbs_InvesteeTotalMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TypesOfInvestmentAxis=sbs_InvesteeTotalMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>115
<FILENAME>R101.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731816986008">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>12 Investments (Details Narrative) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Aug. 20, 2020</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DisclosureOfInvestmentsLineItems', window );"><strong>Disclosure of investments [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IssuedCapital', window );">Capital stock</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 15,000,000<span></span>
</td>
<td class="nump">R$ 15,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCommonStockSharesOutstanding', window );">Capital stock, shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">683,509,869<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesIssued', window );">Number of shares issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">683,509,869<span></span>
</td>
<td class="nump">683,509,869<span></span>
</td>
<td class="nump">683,509,869<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TypesOfInvestmentAxis=sbs_AguasDeAndradinaMember', window );">Aguas de andradina [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DisclosureOfInvestmentsLineItems', window );"><strong>Disclosure of investments [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IssuedCapital', window );">Capital stock</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 17,936<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCommonStockSharesOutstanding', window );">Capital stock, shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">17,936,174<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInJointVenture', window );">Equity interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">30.00%<span></span>
</td>
<td class="nump">30.00%<span></span>
</td>
<td class="nump">30.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TypesOfInvestmentAxis=sbs_SaneaquaMairinqueMember', window );">Saneaqua mairinque [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DisclosureOfInvestmentsLineItems', window );"><strong>Disclosure of investments [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IssuedCapital', window );">Capital stock</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 26,127<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCommonStockSharesOutstanding', window );">Capital stock, shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">20,320,227<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInJointVenture', window );">Equity interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4.60%<span></span>
</td>
<td class="nump">30.00%<span></span>
</td>
<td class="nump">30.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_OtherInvestment', window );">Other investments</a></td>
<td class="nump">R$ 5,734<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersAndOtherChangesEquity', window );">Capital increase</a></td>
<td class="nump">R$ 21,944<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesIssued', window );">Number of shares issued</a></td>
<td class="nump">17,178,988<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TypesOfInvestmentAxis=sbs_AquapoloAmbientalMember', window );">Aquapolo ambiental [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DisclosureOfInvestmentsLineItems', window );"><strong>Disclosure of investments [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IssuedCapital', window );">Capital stock</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 36,412<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCommonStockSharesOutstanding', window );">Capital stock, shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">42,419,045<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInJointVenture', window );">Equity interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">49.00%<span></span>
</td>
<td class="nump">49.00%<span></span>
</td>
<td class="nump">49.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TypesOfInvestmentAxis=sbs_SeasammMember', window );">Sesamm [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DisclosureOfInvestmentsLineItems', window );"><strong>Disclosure of investments [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IssuedCapital', window );">Capital stock</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 19,532<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCommonStockSharesOutstanding', window );">Capital stock, shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">19,532,409<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInJointVenture', window );">Equity interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">36.00%<span></span>
</td>
<td class="nump">36.00%<span></span>
</td>
<td class="nump">36.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TypesOfInvestmentAxis=sbs_AttendAmbientalMember', window );">Attend ambiental [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DisclosureOfInvestmentsLineItems', window );"><strong>Disclosure of investments [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IssuedCapital', window );">Capital stock</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 37,677<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCommonStockSharesOutstanding', window );">Capital stock, shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">37,677,245<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInJointVenture', window );">Equity interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">45.00%<span></span>
</td>
<td class="nump">45.00%<span></span>
</td>
<td class="nump">45.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TypesOfInvestmentAxis=sbs_AguasDeCastilhoMember', window );">Aguas de castilho [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DisclosureOfInvestmentsLineItems', window );"><strong>Disclosure of investments [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IssuedCapital', window );">Capital stock</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 2,785<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCommonStockSharesOutstanding', window );">Capital stock, shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,785,225<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInJointVenture', window );">Equity interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">30.00%<span></span>
</td>
<td class="nump">30.00%<span></span>
</td>
<td class="nump">30.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TypesOfInvestmentAxis=sbs_PaulistaGeradoraDeEnergiaMember', window );">Paulista geradora de energia [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DisclosureOfInvestmentsLineItems', window );"><strong>Disclosure of investments [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IssuedCapital', window );">Capital stock</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 8,679<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCommonStockSharesOutstanding', window );">Capital stock, shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">8,679,040<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInJointVenture', window );">Equity interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">25.00%<span></span>
</td>
<td class="nump">25.00%<span></span>
</td>
<td class="nump">25.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TypesOfInvestmentAxis=sbs_IguaSaneamentoSAMember', window );">Igua saneamento s.a [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DisclosureOfInvestmentsLineItems', window );"><strong>Disclosure of investments [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestsHeldByNoncontrollingInterests', window );">Percentage of equity interest held</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">70.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TypesOfInvestmentAxis=sbs_ServtecInvestimentosEParticipacoesLtdaMember', window );">Servtec investimentos e participacoes ltda [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DisclosureOfInvestmentsLineItems', window );"><strong>Disclosure of investments [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestsHeldByNoncontrollingInterests', window );">Percentage of equity interest held</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">37.50%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TypesOfInvestmentAxis=sbs_TecniplanEngenhariaEComercioLtdaMember', window );">Tecniplan engenharia e comercio ltda [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DisclosureOfInvestmentsLineItems', window );"><strong>Disclosure of investments [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestsHeldByNoncontrollingInterests', window );">Percentage of equity interest held</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">37.50%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCommonStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCommonStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseThroughTransfersAndOtherChangesEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in equity resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Equity]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_106_d&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseThroughTransfersAndOtherChangesEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IssuedCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The nominal value of capital issued.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IssuedCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NumberOfSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of shares issued by the entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_106_d&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NumberOfSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProportionOfOwnershipInterestInJointVenture">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The proportion of ownership interest in a joint venture attributable to the entity. [Refer: Joint ventures [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2020-01-01<br> -Paragraph 17<br> -Subparagraph b<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_17_b_iii&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2020-01-01<br> -Paragraph 16<br> -Subparagraph b<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_16_b_iii&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 21<br> -Subparagraph a<br> -Clause iv<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_21_a_iv&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProportionOfOwnershipInterestInJointVenture</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProportionOfOwnershipInterestsHeldByNoncontrollingInterests">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The proportion of ownership interests in a subsidiary held by non-controlling interests. [Refer: Subsidiaries [member]; Non-controlling interests]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 12<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_12_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProportionOfOwnershipInterestsHeldByNoncontrollingInterests</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_DisclosureOfInvestmentsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Its represents information related to disclosure of investments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_DisclosureOfInvestmentsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_OtherInvestment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Financial asset recorded under the fair value due to discontinuity of the equity accounting method in saneaqua.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_OtherInvestment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_TypesOfInvestmentAxis=sbs_AguasDeAndradinaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TypesOfInvestmentAxis=sbs_AguasDeAndradinaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_TypesOfInvestmentAxis=sbs_SaneaquaMairinqueMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TypesOfInvestmentAxis=sbs_SaneaquaMairinqueMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_TypesOfInvestmentAxis=sbs_AquapoloAmbientalMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TypesOfInvestmentAxis=sbs_AquapoloAmbientalMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_TypesOfInvestmentAxis=sbs_SeasammMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TypesOfInvestmentAxis=sbs_SeasammMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_TypesOfInvestmentAxis=sbs_AttendAmbientalMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TypesOfInvestmentAxis=sbs_AttendAmbientalMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_TypesOfInvestmentAxis=sbs_AguasDeCastilhoMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TypesOfInvestmentAxis=sbs_AguasDeCastilhoMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_TypesOfInvestmentAxis=sbs_PaulistaGeradoraDeEnergiaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TypesOfInvestmentAxis=sbs_PaulistaGeradoraDeEnergiaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_TypesOfInvestmentAxis=sbs_IguaSaneamentoSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TypesOfInvestmentAxis=sbs_IguaSaneamentoSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_TypesOfInvestmentAxis=sbs_ServtecInvestimentosEParticipacoesLtdaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TypesOfInvestmentAxis=sbs_ServtecInvestimentosEParticipacoesLtdaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_TypesOfInvestmentAxis=sbs_TecniplanEngenhariaEComercioLtdaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TypesOfInvestmentAxis=sbs_TecniplanEngenhariaEComercioLtdaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>116
<FILENAME>R102.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731818939480">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>13 Investment properties (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InvestmentPropertyAbstract', window );"><strong>Investment property [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InvestmentProperty', window );">Investment properties, beginning</a></td>
<td class="nump">R$ 47,562<span></span>
</td>
<td class="nump">R$ 47,620<span></span>
</td>
<td class="nump">R$ 57,652<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisposalsInvestmentProperty', window );">Write-offs and disposals</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="num">(9,995)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TransfersInvestmentProperty', window );">Transfers</a></td>
<td class="num">(1,240)<span></span>
</td>
<td class="num">(9)<span></span>
</td>
<td class="nump">13<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationInvestmentProperty', window );">Depreciation</a></td>
<td class="num">(48)<span></span>
</td>
<td class="num">(49)<span></span>
</td>
<td class="num">(50)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InvestmentProperty', window );">Investment properties, ending</a></td>
<td class="nump">R$ 46,274<span></span>
</td>
<td class="nump">R$ 47,562<span></span>
</td>
<td class="nump">R$ 47,620<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DepreciationInvestmentProperty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of depreciation recognised on investment property. [Refer: Depreciation and amortisation expense; Investment property]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 40<br> -IssueDate 2020-01-01<br> -Paragraph 79<br> -Subparagraph d<br> -Clause iv<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=40&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_79_d_iv&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 40<br> -IssueDate 2020-01-01<br> -Paragraph 76<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=40&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_76&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DepreciationInvestmentProperty</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisposalsInvestmentProperty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The decrease in investment property resulting from disposals. [Refer: Investment property]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 40<br> -IssueDate 2020-01-01<br> -Paragraph 76<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=40&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_76_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 40<br> -IssueDate 2020-01-01<br> -Paragraph 79<br> -Subparagraph d<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=40&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_79_d_iii&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisposalsInvestmentProperty</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InvestmentProperty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of property (land or a building - or part of a building - or both) held (by the owner or by the lessee as a right-of-use asset) to earn rentals or for capital appreciation or both, rather than for: (a) use in the production or supply of goods or services or for administrative purposes; or (b) sale in the ordinary course of business.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 40<br> -IssueDate 2020-01-01<br> -Paragraph 76<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=40&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_76&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 40<br> -IssueDate 2020-01-01<br> -Paragraph 79<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=40&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_79_d&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InvestmentProperty</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InvestmentPropertyAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InvestmentPropertyAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_TransfersInvestmentProperty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to transfers investment property.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TransfersInvestmentProperty</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>117
<FILENAME>R103.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731822079096">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>13 Investment properties (Details Narrative) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InvestmentPropertyAbstract', window );"><strong>Investment property [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InvestmentPropertyMarketValue', window );">Investment properties, market value</a></td>
<td class="nump">R$ 383,000<span></span>
</td>
<td class="nump">R$ 386,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InvestmentPropertyAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InvestmentPropertyAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_InvestmentPropertyMarketValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to investment property marke value.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_InvestmentPropertyMarketValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>118
<FILENAME>R104.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731823292344">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>14 Contract assets (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="4">12 Months Ended</th>
</tr>
<tr>
<th class="th" colspan="2"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ContractAssetsAbstract', window );"><strong>Contract assets [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ContractAssets', window );">Contract assets, beginning</a></td>
<td class="nump">R$ 7,617,714<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">R$ 7,407,948<span></span>
</td>
<td class="nump">R$ 10,387,715<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AdditionsToContractAssets', window );">Additions</a></td>
<td class="nump">3,984,158<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">3,532,283<span></span>
</td>
<td class="nump">3,188,943<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ContractAssetWriteOffs', window );">Write-offs</a></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(4,910)<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ContractAssetTransfers', window );">Transfers</a></td>
<td class="nump">55,706<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">10,710<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ContractAssetTransfersOfWorksToIntangibleAssets', window );">Transfers of works to intangible assets</a></td>
<td class="num">(3,688,414)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="num">(3,328,317)<span></span>
</td>
<td class="num">(6,168,710)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ContractAssets', window );">Contract assets, ending</a></td>
<td class="nump">R$ 7,969,164<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">R$ 7,617,714<span></span>
</td>
<td class="nump">R$ 7,407,948<span></span>
</td>
</tr>
<tr><td colspan="5"></td></tr>
<tr><td colspan="5"><table class="outerFootnotes" width="100%">
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">The largest additions of the period are located in the municipalities of Sao Paulo, Praia Grande and Sao Bernardo do Campo, in the amounts of R$ 1,676 million, R$ 284 million and R$ 228 million, respectively.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top">The largest transfers of the period are located in the municipalities of Sao Paulo, Guarulhos, Cotia and Praia Grande, in the amounts of R$ 1,414 million, R$ 173 million, R$ 117 million and R$ 115 million, respectively.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[3]</td>
<td style="vertical-align: top;" valign="top">The largest works are located in the municipalities of Sao Paulo, Praia Grande and Sao Bernardo do Campo, in the amounts of R$ 3,727 million, R$ 527 million and R$ 496 million, respectively.</td>
</tr>
</table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ContractAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of an entity&#8217;s right to consideration in exchange for goods or services that the entity has transferred to a customer, when that right is conditioned on something other than the passage of time (for example, the entity&#8217;s future performance).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 15<br> -IssueDate 2020-01-01<br> -Paragraph 105<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=15&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_105&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 15<br> -IssueDate 2020-01-01<br> -Paragraph 116<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=15&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_116_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ContractAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ContractAssetsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ContractAssetsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_AdditionsToContractAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to investment property marke value.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AdditionsToContractAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ContractAssetTransfers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to contract asset transfers.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ContractAssetTransfers</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ContractAssetTransfersOfWorksToIntangibleAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to contract asset transfers of works to intangible assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ContractAssetTransfersOfWorksToIntangibleAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ContractAssetWriteOffs">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to contract asset write offs.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ContractAssetWriteOffs</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>119
<FILENAME>R105.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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							e.nextSibling.style.display='block';
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</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731818636328">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>14 Contract assets (Details Narrative) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="4">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th" colspan="2"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersLineItems', window );"><strong>Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ContractAssets', window );">Contract Assets</a></td>
<td class="nump">R$ 7,969,164<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">R$ 7,617,714<span></span>
</td>
<td class="nump">R$ 7,407,948<span></span>
</td>
<td class="nump">R$ 10,387,715<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ContractAssetTransfersOfWorksToIntangibleAssets', window );">Transfers of works to intangible assets</a></td>
<td class="num">(3,688,414)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="num">(3,328,317)<span></span>
</td>
<td class="num">(6,168,710)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AdditionsToContractAssets', window );">Additions</a></td>
<td class="nump">3,984,158<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">3,532,283<span></span>
</td>
<td class="nump">R$ 3,188,943<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Right of use of leased assets</a></td>
<td class="nump">589,130<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">640,415<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipmentByOperatingLeaseStatusAxis=sbs_LeasesIAS17Member', window );">Leases [IAS17] [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersLineItems', window );"><strong>Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Right of use of leased assets</a></td>
<td class="nump">276,893<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">R$ 276,893<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=sbs_SaoBernardoDoCampoMember', window );">Sao Bernardo do Campo [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersLineItems', window );"><strong>Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ContractAssets', window );">Contract Assets</a></td>
<td class="nump">496,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AdditionsToContractAssets', window );">Additions</a></td>
<td class="nump">228,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=sbs_SaoPauloMember', window );">Sao paulo [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersLineItems', window );"><strong>Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ContractAssets', window );">Contract Assets</a></td>
<td class="nump">3,727,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ContractAssetTransfersOfWorksToIntangibleAssets', window );">Transfers of works to intangible assets</a></td>
<td class="nump">1,414,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AdditionsToContractAssets', window );">Additions</a></td>
<td class="nump">1,676,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=sbs_PraiaGrandesMember', window );">Praia Grande [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersLineItems', window );"><strong>Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ContractAssets', window );">Contract Assets</a></td>
<td class="nump">527,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ContractAssetTransfersOfWorksToIntangibleAssets', window );">Transfers of works to intangible assets</a></td>
<td class="nump">115,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AdditionsToContractAssets', window );">Additions</a></td>
<td class="nump">284,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=sbs_GuarulhosMember', window );">Guarulhos [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersLineItems', window );"><strong>Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ContractAssetTransfersOfWorksToIntangibleAssets', window );">Transfers of works to intangible assets</a></td>
<td class="nump">173,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=sbs_CotiaMember', window );">Cotia [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersLineItems', window );"><strong>Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ContractAssetTransfersOfWorksToIntangibleAssets', window );">Transfers of works to intangible assets</a></td>
<td class="nump">R$ 117,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr><td colspan="6"></td></tr>
<tr><td colspan="6"><table class="outerFootnotes" width="100%">
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">The largest works are located in the municipalities of Sao Paulo, Praia Grande and Sao Bernardo do Campo, in the amounts of R$ 3,727 million, R$ 527 million and R$ 496 million, respectively.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top">The largest transfers of the period are located in the municipalities of Sao Paulo, Guarulhos, Cotia and Praia Grande, in the amounts of R$ 1,414 million, R$ 173 million, R$ 117 million and R$ 115 million, respectively.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[3]</td>
<td style="vertical-align: top;" valign="top">The largest additions of the period are located in the municipalities of Sao Paulo, Praia Grande and Sao Bernardo do Campo, in the amounts of R$ 1,676 million, R$ 284 million and R$ 228 million, respectively.</td>
</tr>
</table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ContractAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of an entity&#8217;s right to consideration in exchange for goods or services that the entity has transferred to a customer, when that right is conditioned on something other than the passage of time (for example, the entity&#8217;s future performance).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 15<br> -IssueDate 2020-01-01<br> -Paragraph 105<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=15&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_105&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 15<br> -IssueDate 2020-01-01<br> -Paragraph 116<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=15&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_116_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ContractAssets</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td>debit</td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersLineItems</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RightofuseAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of assets that represent a lessee's right to use an underlying asset for the lease term. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 16<br> -IssueDate 2020-01-01<br> -Paragraph 53<br> -Subparagraph j<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_53_j&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RightofuseAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_AdditionsToContractAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to investment property marke value.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AdditionsToContractAssets</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ContractAssetTransfersOfWorksToIntangibleAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to contract asset transfers of works to intangible assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ContractAssetTransfersOfWorksToIntangibleAssets</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PropertyPlantAndEquipmentByOperatingLeaseStatusAxis=sbs_LeasesIAS17Member</td>
</tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GeographicalAreasAxis=sbs_SaoBernardoDoCampoMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GeographicalAreasAxis=sbs_SaoBernardoDoCampoMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GeographicalAreasAxis=sbs_SaoPauloMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GeographicalAreasAxis=sbs_SaoPauloMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GeographicalAreasAxis=sbs_PraiaGrandesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GeographicalAreasAxis=sbs_PraiaGrandesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GeographicalAreasAxis=sbs_GuarulhosMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GeographicalAreasAxis=sbs_GuarulhosMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GeographicalAreasAxis=sbs_CotiaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GeographicalAreasAxis=sbs_CotiaMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td>na</td>
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<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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</table></div>
</div></td></tr>
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</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>120
<FILENAME>R106.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731815664904">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>15 Intangible assets (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th" colspan="2"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfIntangibleAssetsLineItems', window );"><strong>Summary of intangible assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets', window );">Cost</a></td>
<td class="nump">R$ 48,687,584<span></span>
</td>
<td class="nump">R$ 44,626,255<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IntangibleAssetsAccumulatedAmortization', window );">Accumulated amortization</a></td>
<td class="num">(14,282,009)<span></span>
</td>
<td class="num">(12,300,808)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Net</a></td>
<td class="nump">34,405,575<span></span>
</td>
<td class="nump">32,325,447<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">R$ 29,012,460<span></span>
</td>
<td class="nump">R$ 33,466,132<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sbs_ProgramContractCommitmentsMember', window );">Program contracts - commitments [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfIntangibleAssetsLineItems', window );"><strong>Summary of intangible assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets', window );">Cost</a></td>
<td class="nump">1,709,757<span></span>
</td>
<td class="nump">1,651,434<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IntangibleAssetsAccumulatedAmortization', window );">Accumulated amortization</a></td>
<td class="num">(338,834)<span></span>
</td>
<td class="num">(286,559)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Net</a></td>
<td class="nump">1,370,923<span></span>
</td>
<td class="nump">1,364,875<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sbs_AgreementsEquityValuesMember', window );">Concession agreements - equity value [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfIntangibleAssetsLineItems', window );"><strong>Summary of intangible assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets', window );">Cost</a></td>
<td class="nump">671,904<span></span>
</td>
<td class="nump">2,066,459<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IntangibleAssetsAccumulatedAmortization', window );">Accumulated amortization</a></td>
<td class="num">(188,129)<span></span>
</td>
<td class="num">(571,606)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Net</a></td>
<td class="nump">483,775<span></span>
</td>
<td class="nump">1,494,853<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sbs_AgreementsEconomicValueMember', window );">Concession agreements - economic value [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfIntangibleAssetsLineItems', window );"><strong>Summary of intangible assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets', window );">Cost</a></td>
<td class="nump">1,446,261<span></span>
</td>
<td class="nump">1,334,531<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IntangibleAssetsAccumulatedAmortization', window );">Accumulated amortization</a></td>
<td class="num">(711,596)<span></span>
</td>
<td class="num">(621,679)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Net</a></td>
<td class="nump">734,665<span></span>
</td>
<td class="nump">712,852<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">1,232,009<span></span>
</td>
<td class="nump">1,433,937<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sbs_ProgramContractsesMember', window );">Program contracts [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfIntangibleAssetsLineItems', window );"><strong>Summary of intangible assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets', window );">Cost</a></td>
<td class="nump">23,160,119<span></span>
</td>
<td class="nump">19,413,768<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IntangibleAssetsAccumulatedAmortization', window );">Accumulated amortization</a></td>
<td class="num">(6,799,812)<span></span>
</td>
<td class="num">(5,594,068)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Net</a></td>
<td class="nump">16,360,307<span></span>
</td>
<td class="nump">13,819,700<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sbs_ServiceContractsCommitmentsMember', window );">Services contracts - Sao Paulo [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfIntangibleAssetsLineItems', window );"><strong>Summary of intangible assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets', window );">Cost</a></td>
<td class="nump">20,579,676<span></span>
</td>
<td class="nump">19,217,091<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IntangibleAssetsAccumulatedAmortization', window );">Accumulated amortization</a></td>
<td class="num">(5,707,072)<span></span>
</td>
<td class="num">(4,826,328)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Net</a></td>
<td class="nump">14,872,604<span></span>
</td>
<td class="nump">14,390,763<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">R$ 13,391,452<span></span>
</td>
<td class="nump">R$ 15,917,015<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sbs_SoftwareLicensesMember', window );">Software license of use [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfIntangibleAssetsLineItems', window );"><strong>Summary of intangible assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets', window );">Cost</a></td>
<td class="nump">978,085<span></span>
</td>
<td class="nump">829,739<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IntangibleAssetsAccumulatedAmortization', window );">Accumulated amortization</a></td>
<td class="num">(437,460)<span></span>
</td>
<td class="num">(358,033)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Net</a></td>
<td class="nump">540,625<span></span>
</td>
<td class="nump">471,706<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sbs_RightOfUsesMember', window );">Right of use [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfIntangibleAssetsLineItems', window );"><strong>Summary of intangible assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets', window );">Cost</a></td>
<td class="nump">141,782<span></span>
</td>
<td class="nump">113,233<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IntangibleAssetsAccumulatedAmortization', window );">Accumulated amortization</a></td>
<td class="num">(99,106)<span></span>
</td>
<td class="num">(42,535)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Net</a></td>
<td class="nump">R$ 42,676<span></span>
</td>
<td class="nump">R$ 70,698<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr><td colspan="6"></td></tr>
<tr><td colspan="6"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">As of December 31, 2019, intangible assets includes leases recognized before December 31, 2018 in accordance with IAS 17 amounting to R$ 292,824 - (R$ 315,717 as of December 31, 2018 -R$ R$ 98,077 recognized as concession agreements -equity value and R$ 217,640 recognized as program contracts).</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IntangibleAssetsOtherThanGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2020-01-01<br> -Paragraph 118<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_118_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IntangibleAssetsOtherThanGoodwill</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of intangible assets other than goodwill that would have been recognised had the revalued intangible assets been measured using the cost model after recognition. [Refer: Intangible assets other than goodwill]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2020-01-01<br> -Paragraph 124<br> -Subparagraph a<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_124_a_iii&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to intangible assets accumulated amortization.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Its represents information related to summary of intangible assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<td><strong> Name:</strong></td>
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<td><strong> Name:</strong></td>
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<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sbs_ProgramContractsesMember</td>
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<tr>
<td><strong> Name:</strong></td>
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<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sbs_SoftwareLicensesMember</td>
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<tr>
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<td style="white-space:nowrap;">ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sbs_RightOfUsesMember</td>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731816196392">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>15 Intangible assets (Details 1) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="5">12 Months Ended</th>
</tr>
<tr>
<th class="th" colspan="2"><div>Dec. 31, 2020</div></th>
<th class="th" colspan="2"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfIntangibleAssetsLineItems', window );"><strong>Summary of intangible assets [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Intangible assets, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 32,325,447<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">R$ 29,012,460<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">R$ 33,466,132<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IntangibleAssetEffectsFromAdoptionOfNewAccountingStandard', window );">First-time adoption of IFRS 16</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">64,955<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IncreaseDecreaseThroughTransfersToContractAssets', window );">Transfers to contract assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(10,387,715)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill', window );">Additions</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">411,285<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">1,723,952<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">1,144,728<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ContractRenewalOfConcessionsArrengements', window );">Contract renewal</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IncreaseDecreaseThroughTransfersOfWork', window );">Transfers of works</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">6,168,710<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IncreaseDecreaseThroughTransfersToIndemnitiesReceivable', window );">Transfer to indemnities receivable</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(4,345)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IncreaseDecreaseThroughTransfersOfContractAssets', window );">Transfer of contract assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">3,688,414<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">3,328,317<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill', window );">Transfers</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,991<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(13,531)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(1,471)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisposalsIntangibleAssetsOtherThanGoodwill', window );">Write-offs and disposals</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(16,313)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(39,931)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(24,866)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill', window );">Amortization</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(2,006,249)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(1,746,430)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(1,353,058)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Intangible assets, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">34,405,575<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">32,325,447<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">29,012,460<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sbs_AgreementsEquityValueMember', window );">Concession agreements - equity value [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfIntangibleAssetsLineItems', window );"><strong>Summary of intangible assets [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Intangible assets, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,494,853<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">4,073,344<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">7,141,614<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IntangibleAssetEffectsFromAdoptionOfNewAccountingStandard', window );">First-time adoption of IFRS 16</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IncreaseDecreaseThroughTransfersToContractAssets', window );">Transfers to contract assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(1,427,046)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill', window );">Additions</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">2<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">93<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ContractRenewalOfConcessionsArrengements', window );">Contract renewal</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(1,031,830)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="num">(2,690,660)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(1,935,780)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IncreaseDecreaseThroughTransfersOfWork', window );">Transfers of works</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">499,002<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IncreaseDecreaseThroughTransfersToIndemnitiesReceivable', window );">Transfer to indemnities receivable</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(4,345)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IncreaseDecreaseThroughTransfersOfContractAssets', window );">Transfer of contract assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">47,154<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">131,809<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill', window );">Transfers</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,440<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">76,804<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(5,268)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisposalsIntangibleAssetsOtherThanGoodwill', window );">Write-offs and disposals</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(858)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="num">(8,311)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(1,406)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill', window );">Amortization</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(26,985)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="num">(83,790)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(197,865)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Intangible assets, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">483,775<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">1,494,853<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">4,073,344<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sbs_AgreementsEconomicValueMember', window );">Concession agreements - economic value [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfIntangibleAssetsLineItems', window );"><strong>Summary of intangible assets [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Intangible assets, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">712,852<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[4]</sup></td>
<td class="nump">1,232,009<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">1,433,937<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IntangibleAssetEffectsFromAdoptionOfNewAccountingStandard', window );">First-time adoption of IFRS 16</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IncreaseDecreaseThroughTransfersToContractAssets', window );">Transfers to contract assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(233,361)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill', window );">Additions</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">2,034<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">373<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ContractRenewalOfConcessionsArrengements', window );">Contract renewal</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(532,173)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IncreaseDecreaseThroughTransfersOfWork', window );">Transfers of works</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">114,442<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IncreaseDecreaseThroughTransfersToIndemnitiesReceivable', window );">Transfer to indemnities receivable</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IncreaseDecreaseThroughTransfersOfContractAssets', window );">Transfer of contract assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">113,320<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">89,041<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill', window );">Transfers</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(1,403)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">1,956<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">88<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisposalsIntangibleAssetsOtherThanGoodwill', window );">Write-offs and disposals</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(42)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(569)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(1,031)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill', window );">Amortization</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(90,062)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(79,446)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(82,439)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Intangible assets, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">734,665<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">712,852<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[4]</sup></td>
<td class="nump">1,232,009<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sbs_ProgramContractsMember', window );">Program contracts [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfIntangibleAssetsLineItems', window );"><strong>Summary of intangible assets [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Intangible assets, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">13,819,700<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">8,777,929<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">7,595,066<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IntangibleAssetEffectsFromAdoptionOfNewAccountingStandard', window );">First-time adoption of IFRS 16</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IncreaseDecreaseThroughTransfersToContractAssets', window );">Transfers to contract assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(2,019,461)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill', window );">Additions</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">303,472<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">1,338,443<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">928,818<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ContractRenewalOfConcessionsArrengements', window );">Contract renewal</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,031,830<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">3,223,773<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">1,935,780<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IncreaseDecreaseThroughTransfersOfWork', window );">Transfers of works</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">681,742<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IncreaseDecreaseThroughTransfersToIndemnitiesReceivable', window );">Transfer to indemnities receivable</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IncreaseDecreaseThroughTransfersOfContractAssets', window );">Transfer of contract assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,075,268<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">970,534<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill', window );">Transfers</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(51,570)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">137,283<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">3,011<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisposalsIntangibleAssetsOtherThanGoodwill', window );">Write-offs and disposals</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(5,423)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="num">(10,312)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(7,616)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill', window );">Amortization</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(812,970)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="num">(617,950)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(339,411)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Intangible assets, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">16,360,307<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">13,819,700<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">8,777,929<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sbs_ProgramContractsCommitmentsMember', window );">Program contracts - commitments [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfIntangibleAssetsLineItems', window );"><strong>Summary of intangible assets [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Intangible assets, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,364,875<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">1,079,551<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">910,375<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IntangibleAssetEffectsFromAdoptionOfNewAccountingStandard', window );">First-time adoption of IFRS 16</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IncreaseDecreaseThroughTransfersToContractAssets', window );">Transfers to contract assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill', window );">Additions</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">58,323<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">331,328<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">206,946<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ContractRenewalOfConcessionsArrengements', window );">Contract renewal</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IncreaseDecreaseThroughTransfersOfWork', window );">Transfers of works</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IncreaseDecreaseThroughTransfersToIndemnitiesReceivable', window );">Transfer to indemnities receivable</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IncreaseDecreaseThroughTransfersOfContractAssets', window );">Transfer of contract assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill', window );">Transfers</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisposalsIntangibleAssetsOtherThanGoodwill', window );">Write-offs and disposals</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill', window );">Amortization</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(52,275)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(46,004)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(37,770)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Intangible assets, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,370,923<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">1,364,875<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">1,079,551<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sbs_ServiceContractsCommitmentsMember', window );">Services contracts - Sao Paulo [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfIntangibleAssetsLineItems', window );"><strong>Summary of intangible assets [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Intangible assets, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">14,390,763<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[4]</sup></td>
<td class="nump">13,391,452<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">15,917,015<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IntangibleAssetEffectsFromAdoptionOfNewAccountingStandard', window );">First-time adoption of IFRS 16</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IncreaseDecreaseThroughTransfersToContractAssets', window );">Transfers to contract assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(6,707,847)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill', window );">Additions</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">20,940<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">3,867<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">3,724<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ContractRenewalOfConcessionsArrengements', window );">Contract renewal</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(940)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IncreaseDecreaseThroughTransfersOfWork', window );">Transfers of works</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">4,818,734<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IncreaseDecreaseThroughTransfersToIndemnitiesReceivable', window );">Transfer to indemnities receivable</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IncreaseDecreaseThroughTransfersOfContractAssets', window );">Transfer of contract assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,382,656<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">2,054,940<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill', window );">Transfers</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(23,645)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(228,583)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">12<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisposalsIntangibleAssetsOtherThanGoodwill', window );">Write-offs and disposals</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(9,990)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(20,739)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(14,813)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill', window );">Amortization</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(888,120)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(809,234)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(625,373)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Intangible assets, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">14,872,604<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">14,390,763<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[4]</sup></td>
<td class="nump">13,391,452<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sbs_SoftwareLicenseMember', window );">Software license [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfIntangibleAssetsLineItems', window );"><strong>Summary of intangible assets [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Intangible assets, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">471,706<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">458,175<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">468,125<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IntangibleAssetEffectsFromAdoptionOfNewAccountingStandard', window );">First-time adoption of IFRS 16</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IncreaseDecreaseThroughTransfersToContractAssets', window );">Transfers to contract assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill', window );">Additions</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">4,774<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ContractRenewalOfConcessionsArrengements', window );">Contract renewal</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IncreaseDecreaseThroughTransfersOfWork', window );">Transfers of works</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">54,790<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IncreaseDecreaseThroughTransfersToIndemnitiesReceivable', window );">Transfer to indemnities receivable</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IncreaseDecreaseThroughTransfersOfContractAssets', window );">Transfer of contract assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">70,016<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">81,993<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill', window );">Transfers</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">78,169<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(991)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">686<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisposalsIntangibleAssetsOtherThanGoodwill', window );">Write-offs and disposals</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill', window );">Amortization</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(79,266)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(67,471)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(70,200)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Intangible assets, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">540,625<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">471,706<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">458,175<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sbs_RightOfUseOtherAssetsMember', window );">Right of use - other assets [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfIntangibleAssetsLineItems', window );"><strong>Summary of intangible assets [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Intangible assets, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">70,698<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IntangibleAssetEffectsFromAdoptionOfNewAccountingStandard', window );">First-time adoption of IFRS 16</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">28,549<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">64,955<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill', window );">Additions</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">48,278<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ContractRenewalOfConcessionsArrengements', window );">Contract renewal</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IncreaseDecreaseThroughTransfersToIndemnitiesReceivable', window );">Transfer to indemnities receivable</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IncreaseDecreaseThroughTransfersOfContractAssets', window );">Transfer of contract assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill', window );">Transfers</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisposalsIntangibleAssetsOtherThanGoodwill', window );">Write-offs and disposals</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(56,571)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill', window );">Amortization</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 42,676<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(42,535)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Intangible assets, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">R$ 70,698<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">R$ 0<span></span>
</td>
</tr>
<tr><td colspan="6"></td></tr>
<tr><td colspan="6"><table class="outerFootnotes" width="100%">
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Work in progress transferred to contract assets due to adoption of IFRS 15, as of January 1, 2018, as described in Note 4.1.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top">Work in progress transferred from contract assets to intangible assets.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[3]</td>
<td style="vertical-align: top;" valign="top">As of December 31, 2020, intangible assets includes leases recognized before December 31, 2018 in accordance with IAS 17 amounting to R$ 269,561 - R$ 76,454 recognized as concession agreements - equity value and R$ 193,107 recognized as program contracts (R$ 292,824 as of December 31, 2019 - R$ 87,266 recognized as concession agreements - equity value and R$ 205,558 recognized as program contracts).</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[4]</td>
<td style="vertical-align: top;" valign="top">As of December 31, 2019, intangible assets includes leases recognized before December 31, 2018 in accordance with IAS 17 amounting to R$ 292,824 - (R$ 315,717 as of December 31, 2018 -R$ R$ 98,077 recognized as concession agreements -equity value and R$ 217,640 recognized as program contracts).</td>
</tr>
</table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of additions to intangible assets other than goodwill, other than those acquired through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2020-01-01<br> -Paragraph 118<br> -Subparagraph e<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_118_e_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of amortisation of intangible assets other than goodwill. [Refer: Depreciation and amortisation expense; Intangible assets other than goodwill]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2020-01-01<br> -Paragraph 118<br> -Subparagraph e<br> -Clause vi<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_118_e_vi&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisposalsIntangibleAssetsOtherThanGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The decrease in intangible assets other than goodwill resulting from disposals. [Refer: Intangible assets other than goodwill]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2020-01-01<br> -Paragraph 118<br> -Subparagraph e<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_118_e_ii&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisposalsIntangibleAssetsOtherThanGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in intangible assets other than goodwill resulting from transfers. [Refer: Intangible assets other than goodwill]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2020-01-01<br> -Paragraph 118<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_118_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IntangibleAssetsOtherThanGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2020-01-01<br> -Paragraph 118<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_118_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IntangibleAssetsOtherThanGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ContractRenewalOfConcessionsArrengements">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to contract renewal of concessions arrengements.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ContractRenewalOfConcessionsArrengements</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_IncreaseDecreaseThroughTransfersOfContractAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to increase decrease through transfers of contract assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IncreaseDecreaseThroughTransfersOfContractAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_IncreaseDecreaseThroughTransfersOfWork">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to increase decrease through transfers of work.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IncreaseDecreaseThroughTransfersOfWork</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_IncreaseDecreaseThroughTransfersToContractAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to Increase decrease through transfers to contract assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IncreaseDecreaseThroughTransfersToContractAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_IncreaseDecreaseThroughTransfersToIndemnitiesReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to increase decrease through transfers to indemnities receivable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IncreaseDecreaseThroughTransfersToIndemnitiesReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_IntangibleAssetEffectsFromAdoptionOfNewAccountingStandard">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to intangible asset effects from adoption of new accounting standard.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IntangibleAssetEffectsFromAdoptionOfNewAccountingStandard</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SummaryOfIntangibleAssetsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Its represents information related to summary of intangible assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SummaryOfIntangibleAssetsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sbs_AgreementsEquityValueMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sbs_AgreementsEquityValueMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sbs_AgreementsEconomicValueMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sbs_AgreementsEconomicValueMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sbs_ProgramContractsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sbs_ProgramContractsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sbs_ProgramContractsCommitmentsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sbs_ProgramContractsCommitmentsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sbs_ServiceContractsCommitmentsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sbs_ServiceContractsCommitmentsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sbs_SoftwareLicenseMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sbs_SoftwareLicenseMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sbs_RightOfUseOtherAssetsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sbs_RightOfUseOtherAssetsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>122
<FILENAME>R108.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731815713128">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>15 Intangible assets (Details 2) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfIntangibleAssetsLineItems', window );"><strong>Summary of intangible assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PublicPrivatePartnershipCurrent', window );">Current liabilities</a></td>
<td class="nump">R$ 130,207<span></span>
</td>
<td class="nump">R$ 110,291<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PublicPrivatePartnershipNoncurrent', window );">Noncurrent liabilities</a></td>
<td class="nump">3,045,066<span></span>
</td>
<td class="nump">3,183,689<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PublicPrivatePartnershipLiabilities', window );">Total liabilities</a></td>
<td class="nump">3,175,273<span></span>
</td>
<td class="nump">3,293,980<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_AltoTieteMember', window );">Alto Tiete [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfIntangibleAssetsLineItems', window );"><strong>Summary of intangible assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PublicPrivatePartnershipCurrent', window );">Current liabilities</a></td>
<td class="nump">59,429<span></span>
</td>
<td class="nump">44,003<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PublicPrivatePartnershipNoncurrent', window );">Noncurrent liabilities</a></td>
<td class="nump">149,726<span></span>
</td>
<td class="nump">208,217<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PublicPrivatePartnershipLiabilities', window );">Total liabilities</a></td>
<td class="nump">209,155<span></span>
</td>
<td class="nump">252,220<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_SaoLourencoMember', window );">Sao Lourenco [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfIntangibleAssetsLineItems', window );"><strong>Summary of intangible assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PublicPrivatePartnershipCurrent', window );">Current liabilities</a></td>
<td class="nump">70,778<span></span>
</td>
<td class="nump">66,288<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PublicPrivatePartnershipNoncurrent', window );">Noncurrent liabilities</a></td>
<td class="nump">2,895,340<span></span>
</td>
<td class="nump">2,975,472<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PublicPrivatePartnershipLiabilities', window );">Total liabilities</a></td>
<td class="nump">R$ 2,966,118<span></span>
</td>
<td class="nump">R$ 3,041,760<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_PublicPrivatePartnershipCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Public-Private Partnerships, or &amp;amp;amp;amp;amp;amp;amp;amp;#8220;PPPs&amp;amp;amp;amp;amp;amp;amp;amp;#8221;, are long-term contracts between private parties and government entities, for providing a public asset or service, in which the private parties bears significant risk and management responsibility, and remuneration is linked to performance. PPPs are regulated by the State of S&amp;amp;amp;amp;amp;amp;amp;amp;#227;o Paulo through Law No. 11,688/2004, which was enacted on May 19, 2004. PPPs may be used for: (i) implantation, expansion, improvement, reform, maintenance or management of public infrastructure; (ii) provision of public services; and (iii) exploitation of public assets and non material rights belonging to the State.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_PublicPrivatePartnershipCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_PublicPrivatePartnershipLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to public private partnership liabilities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_PublicPrivatePartnershipLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_PublicPrivatePartnershipNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Public-Private Partnerships, or &amp;amp;amp;amp;amp;amp;amp;amp;#8220;PPPs&amp;amp;amp;amp;amp;amp;amp;amp;#8221;, are long-term contracts between private parties and government entities, for providing a public asset or service, in which the private parties bears significant risk and management responsibility, and remuneration is linked to performance. PPPs are regulated by the State of S&amp;amp;amp;amp;amp;amp;amp;amp;#227;o Paulo through Law No. 11,688/2004, which was enacted on May 19, 2004. PPPs may be used for: (i) implantation, expansion, improvement, reform, maintenance or management of public infrastructure; (ii) provision of public services; and (iii) exploitation of public assets and non material rights belonging to the State.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_PublicPrivatePartnershipNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SummaryOfIntangibleAssetsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Its represents information related to summary of intangible assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SummaryOfIntangibleAssetsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_AltoTieteMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_AltoTieteMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_SaoLourencoMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_SaoLourencoMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>123
<FILENAME>R109.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731818563352">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>15 Intangible assets (Details 3) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfIntangibleAssetsLineItems', window );"><strong>Summary of intangible assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Right of use</a></td>
<td class="nump">R$ 589,130<span></span>
</td>
<td class="nump">R$ 640,415<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sbs_LeasesRelatedToContractAssetMember', window );">Leases related to contract assets [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfIntangibleAssetsLineItems', window );"><strong>Summary of intangible assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Right of use</a></td>
<td class="nump">276,893<span></span>
</td>
<td class="nump">276,893<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sbs_LeasesRelatedToConcessionAgreementsAndProgramContractMember', window );">Leases related to concession agreements and program contracts [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfIntangibleAssetsLineItems', window );"><strong>Summary of intangible assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Right of use</a></td>
<td class="nump">269,561<span></span>
</td>
<td class="nump">292,824<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sbs_LeasesRelatedToConcessionAgreementsAndProgramContractMember', window );">Leases related to concession agreements and program contracts [member] | Cost [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfIntangibleAssetsLineItems', window );"><strong>Summary of intangible assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Right of use</a></td>
<td class="nump">405,426<span></span>
</td>
<td class="nump">405,426<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sbs_LeasesRelatedToConcessionAgreementsAndProgramContractMember', window );">Leases related to concession agreements and program contracts [member] | Accumulated amortization [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfIntangibleAssetsLineItems', window );"><strong>Summary of intangible assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Right of use</a></td>
<td class="num">(135,865)<span></span>
</td>
<td class="num">(112,602)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OtherAssetsMember', window );">Other assets [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfIntangibleAssetsLineItems', window );"><strong>Summary of intangible assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Right of use</a></td>
<td class="nump">42,676<span></span>
</td>
<td class="nump">70,698<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_VehiclesMember', window );">Vehicles [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfIntangibleAssetsLineItems', window );"><strong>Summary of intangible assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Right of use</a></td>
<td class="nump">115,208<span></span>
</td>
<td class="nump">91,709<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sbs_PropertiesMember', window );">Properties [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfIntangibleAssetsLineItems', window );"><strong>Summary of intangible assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Right of use</a></td>
<td class="nump">15,508<span></span>
</td>
<td class="nump">13,309<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OfficeEquipmentMember', window );">Equipment [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfIntangibleAssetsLineItems', window );"><strong>Summary of intangible assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Right of use</a></td>
<td class="nump">4,541<span></span>
</td>
<td class="nump">3,801<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OtherPropertyPlantAndEquipmentMember', window );">Other [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfIntangibleAssetsLineItems', window );"><strong>Summary of intangible assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Right of use</a></td>
<td class="nump">6,525<span></span>
</td>
<td class="nump">4,414<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sbs_AccumulatedAmortizationMember', window );">Accumulated amortization [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfIntangibleAssetsLineItems', window );"><strong>Summary of intangible assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Right of use</a></td>
<td class="num">R$ (99,106)<span></span>
</td>
<td class="num">R$ (42,535)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RightofuseAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of assets that represent a lessee's right to use an underlying asset for the lease term. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 16<br> -IssueDate 2020-01-01<br> -Paragraph 53<br> -Subparagraph j<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_53_j&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RightofuseAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SummaryOfIntangibleAssetsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Its represents information related to summary of intangible assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SummaryOfIntangibleAssetsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sbs_LeasesRelatedToContractAssetMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sbs_LeasesRelatedToContractAssetMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sbs_LeasesRelatedToConcessionAgreementsAndProgramContractMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sbs_LeasesRelatedToConcessionAgreementsAndProgramContractMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_FairValueAsDeemedCostAxis=sbs_CostsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FairValueAsDeemedCostAxis=sbs_CostsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_FairValueAsDeemedCostAxis=sbs_AccumulatedAmortizationsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FairValueAsDeemedCostAxis=sbs_AccumulatedAmortizationsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OtherAssetsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OtherAssetsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_VehiclesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_VehiclesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sbs_PropertiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sbs_PropertiesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OfficeEquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OfficeEquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OtherPropertyPlantAndEquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OtherPropertyPlantAndEquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sbs_AccumulatedAmortizationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sbs_AccumulatedAmortizationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>124
<FILENAME>R110.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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							} else { e.nextSibling.style.display='none'; }
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</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731826105848">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>15 Intangible assets (Details 4) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwillAbstract', window );"><strong>Intangible assets other than goodwill [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationRightofuseAssets', window );">Right-of-use amortization</a></td>
<td class="num">R$ (79,834)<span></span>
</td>
<td class="num">R$ (65,413)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestExpenseOnLeaseLiabilities', window );">Financial result - interest expenses</a></td>
<td class="num">(62,956)<span></span>
</td>
<td class="num">(54,791)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed', window );">Short-term and low-value lease expenses</a></td>
<td class="num">(13,845)<span></span>
</td>
<td class="num">(51,855)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_EffectOfNewAccountingStandardOnProfitLoss', window );">Decrease of the income of the year</a></td>
<td class="num">R$ (156,635)<span></span>
</td>
<td class="num">R$ (172,059)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DepreciationRightofuseAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of depreciation of right-of-use assets. [Refer: Depreciation and amortisation expense; Right-of-use assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 16<br> -IssueDate 2020-01-01<br> -Paragraph 53<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_53_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DepreciationRightofuseAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of the expense relating to short-term leases accounted for applying paragraph 6 of IFRS 16. This expense need not include the expense relating to leases with a lease term of one month or less. Short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 16<br> -IssueDate 2020-01-01<br> -Paragraph 53<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_53_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IntangibleAssetsOtherThanGoodwillAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IntangibleAssetsOtherThanGoodwillAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InterestExpenseOnLeaseLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of interest expense on lease liabilities. [Refer: Lease liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 16<br> -IssueDate 2020-01-01<br> -Paragraph 53<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_53_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InterestExpenseOnLeaseLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_EffectOfNewAccountingStandardOnProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to effect of new accounting standard on profit loss.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_EffectOfNewAccountingStandardOnProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>125
<FILENAME>R111.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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							} else { e.nextSibling.style.display='none'; }
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</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731816147064">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>15 Intangible assets (Details Narrative)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="4">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th" colspan="2">
<div>Dec. 31, 2020 </div>
<div>BRL (R$) </div>
<div>Municipalities</div>
</th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>BRL (R$) </div>
<div>Municipalities</div>
</th>
<th class="th">
<div>Dec. 31, 2018 </div>
<div>BRL (R$)</div>
</th>
<th class="th">
<div>Dec. 31, 2017 </div>
<div>BRL (R$)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfIntangibleAssetsLineItems', window );"><strong>Summary of intangible assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Intangible assets</a></td>
<td class="nump">R$ 34,405,575<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">R$ 32,325,447<span></span>
</td>
<td class="nump">R$ 29,012,460<span></span>
</td>
<td class="nump">R$ 33,466,132<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ContractAssets', window );">Contract asset</a></td>
<td class="nump">7,969,164<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">7,617,714<span></span>
</td>
<td class="nump">7,407,948<span></span>
</td>
<td class="nump">R$ 10,387,715<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentContractLiabilities', window );">Program contracts commitments, current</a></td>
<td class="nump">162,541<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">273,932<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentContractLiabilities', window );">Program contracts commitments, noncurrent</a></td>
<td class="nump">68,939<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">103,321<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingCostsCapitalised', window );">Capitalized interest and inflation adjustment</a></td>
<td class="nump">R$ 238,330<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">R$ 233,251<span></span>
</td>
<td class="nump">488,502<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PercentageOfRevenue', window );">Percentage of revenue</a></td>
<td class="nump">44.58%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">44.48%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossRecognisedOnExchangingConstructionServicesForIntangibleAsset2011', window );">Construction margin</a></td>
<td class="num">R$ (86,477)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">R$ (65,172)<span></span>
</td>
<td class="num">(63,013)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DiscountRateOnIntangibleAsset', window );">Discount rate on intangible asset</a></td>
<td class="nump">8.20%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">8.20%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ExpropriationCosts', window );">Expropriations</a></td>
<td class="nump">R$ 33,136<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">R$ 34,681<span></span>
</td>
<td class="nump">R$ 106,429<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IntangibleAssetRelatedToPPPAltoTiete', window );">Intangible assets related to PPP ALTO TIETE</a></td>
<td class="nump">287,645<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">348,586<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PublicPrivatePartnershipIntangibleAssets', window );">Intangible assets related to PPP Sao Lourenco</a></td>
<td class="nump">R$ 3,065,445<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">R$ 3,235,008<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IntangibleAssetsPhysicalEvolutionOfContructionDiscountRate', window );">Intangible assets, discount rate for adjustment - PPP</a></td>
<td class="nump">7.80%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AmortizationAverageRate', window );">Amortization average rate</a></td>
<td class="nump">4.70%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">4.20%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_RightOfUseOtherOperatingIncomeExpense', window );">Right of use operating expense</a></td>
<td class="nump">R$ 3,157<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_RightOfUseSellingExpense', window );">Right of use selling expense</a></td>
<td class="nump">8,736<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_RightOfUseAndministrativeExpense', window );">Right of use administrative expense</a></td>
<td class="nump">1,950<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TypeOfAgreementAxis=sbs_PerformanceAgreementsMember', window );">Performance Agreements [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfIntangibleAssetsLineItems', window );"><strong>Summary of intangible assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Intangible assets</a></td>
<td class="nump">265,940<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">R$ 127,410<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ContractAssets', window );">Contract asset</a></td>
<td class="nump">R$ 306,738<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">R$ 51,650<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_SaoPauloMember', window );">Sao paulo [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfIntangibleAssetsLineItems', window );"><strong>Summary of intangible assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_NumberOfMunicipalitie', window );">Number of municipalities | Municipalities</a></td>
<td class="nump">375<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">372<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PercentageOfRevenue', window );">Percentage of revenue</a></td>
<td class="nump">7.50%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_SaoPauloMember', window );">Sao paulo [member] | Services agreement [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfIntangibleAssetsLineItems', window );"><strong>Summary of intangible assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PercentageOfRevenue', window );">Percentage of revenue</a></td>
<td class="nump">13.00%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sbs_AltoTieteProductionSystemMember', window );">Alto Tiete Production System [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfIntangibleAssetsLineItems', window );"><strong>Summary of intangible assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_MonthlyAssignedFundsFromTariffs', window );">Monthly assigned funds from tariffs</a></td>
<td class="nump">R$ 12,064<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sbs_SaoLourencoProductionSystemMember', window );">Sao Lourenco Production System [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfIntangibleAssetsLineItems', window );"><strong>Summary of intangible assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_MonthlyAssignedFundsFromTariffs', window );">Monthly assigned funds from tariffs</a></td>
<td class="nump">R$ 34,380<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr><td colspan="6"></td></tr>
<tr><td colspan="6"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">The largest works are located in the municipalities of Sao Paulo, Praia Grande and Sao Bernardo do Campo, in the amounts of R$ 3,727 million, R$ 527 million and R$ 496 million, respectively.</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingCostsCapitalised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of interest and other costs that an entity incurs in connection with the borrowing of funds that are directly attributable to the acquisition, construction or production of a qualifying asset and which form part of the cost of that asset.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 23<br> -IssueDate 2020-01-01<br> -Paragraph 26<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=23&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_26_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingCostsCapitalised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ContractAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of an entity&#8217;s right to consideration in exchange for goods or services that the entity has transferred to a customer, when that right is conditioned on something other than the passage of time (for example, the entity&#8217;s future performance).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 15<br> -IssueDate 2020-01-01<br> -Paragraph 105<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=15&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_105&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 15<br> -IssueDate 2020-01-01<br> -Paragraph 116<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=15&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_116_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ContractAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentContractLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current contract liabilities. [Refer: Contract liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 15<br> -IssueDate 2020-01-01<br> -Paragraph 105<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=15&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_105&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentContractLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IntangibleAssetsOtherThanGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2020-01-01<br> -Paragraph 118<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_118_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IntangibleAssetsOtherThanGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentContractLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current contract liabilities. [Refer: Contract liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 15<br> -IssueDate 2020-01-01<br> -Paragraph 105<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=15&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_105&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentContractLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLossRecognisedOnExchangingConstructionServicesForIntangibleAsset2011">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The profit (loss) recognised on exchanging construction services for an intangible asset in service concession arrangements. [Refer: Service concession arrangements [member]; Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name SIC<br> -Number 29<br> -IssueDate 2020-01-01<br> -Paragraph 6A<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=SIC&amp;num=29&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_6A&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLossRecognisedOnExchangingConstructionServicesForIntangibleAsset2011</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_AmortizationAverageRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to amortization average rate.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AmortizationAverageRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_DiscountRateOnIntangibleAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Discount rate on intangible asset.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_DiscountRateOnIntangibleAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ExpropriationCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to expropriation costs.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ExpropriationCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_IntangibleAssetRelatedToPPPAltoTiete">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to intangible asset related to PPP alto tiete.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IntangibleAssetRelatedToPPPAltoTiete</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_IntangibleAssetsPhysicalEvolutionOfContructionDiscountRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to intangible assets physical evolution of contruction discount rate.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IntangibleAssetsPhysicalEvolutionOfContructionDiscountRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_MonthlyAssignedFundsFromTariffs">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to monthly assigned funds from tariffs.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_MonthlyAssignedFundsFromTariffs</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_NumberOfMunicipalitie">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of municipalities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_NumberOfMunicipalitie</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:decimalItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_PercentageOfRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage of revenue.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_PercentageOfRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_PublicPrivatePartnershipIntangibleAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to public private partnership intangible assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_PublicPrivatePartnershipIntangibleAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_RightOfUseAndministrativeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to right of use and aministrative expense.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_RightOfUseAndministrativeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_RightOfUseOtherOperatingIncomeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to right of use other operating income expense.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_RightOfUseOtherOperatingIncomeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_RightOfUseSellingExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to right of use selling expense.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_RightOfUseSellingExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SummaryOfIntangibleAssetsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Its represents information related to summary of intangible assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SummaryOfIntangibleAssetsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_TypeOfAgreementAxis=sbs_PerformanceAgreementsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TypeOfAgreementAxis=sbs_PerformanceAgreementsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_SaoPauloMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_SaoPauloMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_TypeOfAgreementAxis=sbs_ServicesAgreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TypeOfAgreementAxis=sbs_ServicesAgreementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sbs_AltoTieteProductionSystemMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sbs_SaoLourencoProductionSystemMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
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</div></td></tr>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>126
<FILENAME>R112.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731815306072">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>16 Property, plant and equipment (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets', window );">Cost</a></td>
<td class="nump">R$ 602,345<span></span>
</td>
<td class="nump">R$ 625,825<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PropertyPlantAndEquipmentAccumulatedAmortization', window );">Accumulated amortization</a></td>
<td class="num">(334,094)<span></span>
</td>
<td class="num">(311,432)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Net</a></td>
<td class="nump">R$ 268,251<span></span>
</td>
<td class="nump">R$ 314,393<span></span>
</td>
<td class="nump">R$ 267,612<span></span>
</td>
<td class="nump">R$ 255,050<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationRatePropertyPlantAndEquipment', window );">Depreciation average rate</a></td>
<td class="nump">11.20%<span></span>
</td>
<td class="nump">12.50%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember', window );">Buildings [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets', window );">Cost</a></td>
<td class="nump">R$ 86,860<span></span>
</td>
<td class="nump">R$ 82,143<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PropertyPlantAndEquipmentAccumulatedAmortization', window );">Accumulated amortization</a></td>
<td class="num">(41,513)<span></span>
</td>
<td class="num">(40,438)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Net</a></td>
<td class="nump">R$ 45,347<span></span>
</td>
<td class="nump">R$ 41,705<span></span>
</td>
<td class="nump">40,125<span></span>
</td>
<td class="nump">42,360<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationRatePropertyPlantAndEquipment', window );">Depreciation average rate</a></td>
<td class="nump">2.10%<span></span>
</td>
<td class="nump">2.10%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LandMember', window );">Land [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets', window );">Cost</a></td>
<td class="nump">R$ 94,213<span></span>
</td>
<td class="nump">R$ 92,962<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Net</a></td>
<td class="nump">94,213<span></span>
</td>
<td class="nump">92,962<span></span>
</td>
<td class="nump">92,979<span></span>
</td>
<td class="nump">92,507<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OfficeEquipmentMember', window );">Equipment [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets', window );">Cost</a></td>
<td class="nump">372,103<span></span>
</td>
<td class="nump">402,850<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PropertyPlantAndEquipmentAccumulatedAmortization', window );">Accumulated amortization</a></td>
<td class="num">(271,087)<span></span>
</td>
<td class="num">(250,577)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Net</a></td>
<td class="nump">R$ 101,016<span></span>
</td>
<td class="nump">R$ 152,273<span></span>
</td>
<td class="nump">116,086<span></span>
</td>
<td class="nump">103,803<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationRatePropertyPlantAndEquipment', window );">Depreciation average rate</a></td>
<td class="nump">14.80%<span></span>
</td>
<td class="nump">16.30%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sbs_TransportEquipmentsMember', window );">Transportation equipment [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets', window );">Cost</a></td>
<td class="nump">R$ 10,319<span></span>
</td>
<td class="nump">R$ 8,946<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PropertyPlantAndEquipmentAccumulatedAmortization', window );">Accumulated amortization</a></td>
<td class="num">(7,350)<span></span>
</td>
<td class="num">(6,962)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Net</a></td>
<td class="nump">R$ 2,969<span></span>
</td>
<td class="nump">R$ 1,984<span></span>
</td>
<td class="nump">3,473<span></span>
</td>
<td class="nump">3,680<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationRatePropertyPlantAndEquipment', window );">Depreciation average rate</a></td>
<td class="nump">9.90%<span></span>
</td>
<td class="nump">9.90%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_FixturesAndFittingsMember', window );">Furniture and fixtures [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets', window );">Cost</a></td>
<td class="nump">R$ 31,232<span></span>
</td>
<td class="nump">R$ 31,365<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PropertyPlantAndEquipmentAccumulatedAmortization', window );">Accumulated amortization</a></td>
<td class="num">(13,813)<span></span>
</td>
<td class="num">(13,146)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Net</a></td>
<td class="nump">R$ 17,419<span></span>
</td>
<td class="nump">R$ 18,219<span></span>
</td>
<td class="nump">13,578<span></span>
</td>
<td class="nump">11,816<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationRatePropertyPlantAndEquipment', window );">Depreciation average rate</a></td>
<td class="nump">6.70%<span></span>
</td>
<td class="nump">6.70%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OtherPropertyPlantAndEquipmentMember', window );">Other [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets', window );">Cost</a></td>
<td class="nump">R$ 7,618<span></span>
</td>
<td class="nump">R$ 7,559<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PropertyPlantAndEquipmentAccumulatedAmortization', window );">Accumulated amortization</a></td>
<td class="num">(331)<span></span>
</td>
<td class="num">(309)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Net</a></td>
<td class="nump">R$ 7,287<span></span>
</td>
<td class="nump">R$ 7,250<span></span>
</td>
<td class="nump">R$ 1,371<span></span>
</td>
<td class="nump">R$ 884<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationRatePropertyPlantAndEquipment', window );">Depreciation average rate</a></td>
<td class="nump">4.90%<span></span>
</td>
<td class="nump">5.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DepreciationRatePropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The depreciation rate used for property, plant and equipment. [Refer: Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2020-01-01<br> -Paragraph 73<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_73_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DepreciationRatePropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2020-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_73_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of property, plant and equipment that would have been recognised had the revalued assets been carried under the cost model. [Refer: Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2020-01-01<br> -Paragraph 77<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_77_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_PropertyPlantAndEquipmentAccumulatedAmortization">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to property plant and equipment accumulated amortization.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_PropertyPlantAndEquipmentAccumulatedAmortization</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LandMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LandMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OfficeEquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OfficeEquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sbs_TransportEquipmentsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sbs_TransportEquipmentsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_FixturesAndFittingsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_FixturesAndFittingsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OtherPropertyPlantAndEquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OtherPropertyPlantAndEquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>127
<FILENAME>R113.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731816894168">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>16 Property, plant and equipment (Details 1) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property, plant, and equipment, beginning</a></td>
<td class="nump">R$ 314,393<span></span>
</td>
<td class="nump">R$ 267,612<span></span>
</td>
<td class="nump">R$ 255,050<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Additions</a></td>
<td class="nump">42,407<span></span>
</td>
<td class="nump">78,159<span></span>
</td>
<td class="nump">50,645<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment', window );">Transfers</a></td>
<td class="num">(57,457)<span></span>
</td>
<td class="nump">2,830<span></span>
</td>
<td class="nump">1,458<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_WritedownsReversalsOfPropertyPlantAndEquipment', window );">Write-offs and disposals</a></td>
<td class="num">(277)<span></span>
</td>
<td class="num">(593)<span></span>
</td>
<td class="num">(108)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationPropertyPlantAndEquipment', window );">Depreciation</a></td>
<td class="num">(30,815)<span></span>
</td>
<td class="num">(33,615)<span></span>
</td>
<td class="num">(39,433)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property, plant, and equipment, ending</a></td>
<td class="nump">268,251<span></span>
</td>
<td class="nump">314,393<span></span>
</td>
<td class="nump">R$ 267,612<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sbs_TerrenosMember', window );">Land [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property, plant, and equipment, beginning</a></td>
<td class="nump">92,962<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment', window );">Transfers</a></td>
<td class="nump">1,251<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property, plant, and equipment, ending</a></td>
<td class="nump">94,213<span></span>
</td>
<td class="nump">92,962<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sbs_EdificacoesMember', window );">Buildings [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property, plant, and equipment, beginning</a></td>
<td class="nump">41,705<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Additions</a></td>
<td class="nump">5,430<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment', window );">Transfers</a></td>
<td class="num">(713)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationPropertyPlantAndEquipment', window );">Depreciation</a></td>
<td class="num">(1,075)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property, plant, and equipment, ending</a></td>
<td class="nump">45,347<span></span>
</td>
<td class="nump">41,705<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sbs_EquipamentosMember', window );">Equipment [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property, plant, and equipment, beginning</a></td>
<td class="nump">152,273<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Additions</a></td>
<td class="nump">26,055<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment', window );">Transfers</a></td>
<td class="num">(49,188)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_WritedownsReversalsOfPropertyPlantAndEquipment', window );">Write-offs and disposals</a></td>
<td class="num">(174)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationPropertyPlantAndEquipment', window );">Depreciation</a></td>
<td class="num">(27,950)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property, plant, and equipment, ending</a></td>
<td class="nump">101,016<span></span>
</td>
<td class="nump">152,273<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sbs_EquipamentosDeTransporteMember', window );">Transportation equipment [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property, plant, and equipment, beginning</a></td>
<td class="nump">1,984<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Additions</a></td>
<td class="nump">298<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment', window );">Transfers</a></td>
<td class="nump">1,351<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationPropertyPlantAndEquipment', window );">Depreciation</a></td>
<td class="num">(664)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property, plant, and equipment, ending</a></td>
<td class="nump">2,969<span></span>
</td>
<td class="nump">1,984<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sbs_MoveisEUtensiliosMember', window );">Furniture and fixtures [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property, plant, and equipment, beginning</a></td>
<td class="nump">18,219<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Additions</a></td>
<td class="nump">4,087<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment', window );">Transfers</a></td>
<td class="num">(3,712)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_WritedownsReversalsOfPropertyPlantAndEquipment', window );">Write-offs and disposals</a></td>
<td class="num">(103)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationPropertyPlantAndEquipment', window );">Depreciation</a></td>
<td class="num">(1,072)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property, plant, and equipment, ending</a></td>
<td class="nump">17,419<span></span>
</td>
<td class="nump">18,219<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sbs_OutrosMember', window );">Other [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property, plant, and equipment, beginning</a></td>
<td class="nump">7,250<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Additions</a></td>
<td class="nump">6,537<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment', window );">Transfers</a></td>
<td class="num">(6,446)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationPropertyPlantAndEquipment', window );">Depreciation</a></td>
<td class="num">(54)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property, plant, and equipment, ending</a></td>
<td class="nump">R$ 7,287<span></span>
</td>
<td class="nump">R$ 7,250<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Business combinations [member]; Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2020-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_73_e_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DepreciationPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2020-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -Clause vii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_73_e_vii&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2020-01-01<br> -Paragraph 75<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_75_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DepreciationPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in property, plant and equipment resulting from transfers. [Refer: Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2020-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_73_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2020-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_73_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_WritedownsReversalsOfPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount recognised resulting from the write-down of property, plant and equipment to its recoverable amount or reversals of those write-downs. [Refer: Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 98<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_98_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_WritedownsReversalsOfPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sbs_TerrenosMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sbs_TerrenosMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sbs_EdificacoesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sbs_EdificacoesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sbs_EquipamentosMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sbs_EquipamentosMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sbs_EquipamentosDeTransporteMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sbs_EquipamentosDeTransporteMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sbs_MoveisEUtensiliosMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sbs_MoveisEUtensiliosMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sbs_OutrosMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sbs_OutrosMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>128
<FILENAME>R114.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731816475896">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>16 Property, plant and equipment (Details 2) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property, plant, and equipment, beginning</a></td>
<td class="nump">R$ 314,393<span></span>
</td>
<td class="nump">R$ 267,612<span></span>
</td>
<td class="nump">R$ 255,050<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Additions</a></td>
<td class="nump">42,407<span></span>
</td>
<td class="nump">78,159<span></span>
</td>
<td class="nump">50,645<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment', window );">Transfers</a></td>
<td class="num">(57,457)<span></span>
</td>
<td class="nump">2,830<span></span>
</td>
<td class="nump">1,458<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_WritedownsReversalsOfPropertyPlantAndEquipment', window );">Write-offs and disposals</a></td>
<td class="num">(277)<span></span>
</td>
<td class="num">(593)<span></span>
</td>
<td class="num">(108)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationPropertyPlantAndEquipment', window );">Depreciation</a></td>
<td class="num">(30,815)<span></span>
</td>
<td class="num">(33,615)<span></span>
</td>
<td class="num">(39,433)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property, plant, and equipment, ending</a></td>
<td class="nump">268,251<span></span>
</td>
<td class="nump">314,393<span></span>
</td>
<td class="nump">267,612<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LandMember', window );">Land [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property, plant, and equipment, beginning</a></td>
<td class="nump">92,962<span></span>
</td>
<td class="nump">92,979<span></span>
</td>
<td class="nump">92,507<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment', window );">Transfers</a></td>
<td class="nump">1,251<span></span>
</td>
<td class="num">(17)<span></span>
</td>
<td class="nump">472<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property, plant, and equipment, ending</a></td>
<td class="nump">94,213<span></span>
</td>
<td class="nump">92,962<span></span>
</td>
<td class="nump">92,979<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember', window );">Buildings [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property, plant, and equipment, beginning</a></td>
<td class="nump">41,705<span></span>
</td>
<td class="nump">40,125<span></span>
</td>
<td class="nump">42,360<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Additions</a></td>
<td class="nump">5,430<span></span>
</td>
<td class="nump">3,497<span></span>
</td>
<td class="nump">73<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment', window );">Transfers</a></td>
<td class="num">(713)<span></span>
</td>
<td class="nump">15<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_WritedownsReversalsOfPropertyPlantAndEquipment', window );">Write-offs and disposals</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationPropertyPlantAndEquipment', window );">Depreciation</a></td>
<td class="num">(1,075)<span></span>
</td>
<td class="num">(1,932)<span></span>
</td>
<td class="num">(2,308)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property, plant, and equipment, ending</a></td>
<td class="nump">45,347<span></span>
</td>
<td class="nump">41,705<span></span>
</td>
<td class="nump">40,125<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OfficeEquipmentMember', window );">Equipment [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property, plant, and equipment, beginning</a></td>
<td class="nump">152,273<span></span>
</td>
<td class="nump">116,086<span></span>
</td>
<td class="nump">103,803<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Additions</a></td>
<td class="nump">26,055<span></span>
</td>
<td class="nump">63,216<span></span>
</td>
<td class="nump">46,473<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment', window );">Transfers</a></td>
<td class="num">(49,188)<span></span>
</td>
<td class="nump">3,149<span></span>
</td>
<td class="nump">986<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_WritedownsReversalsOfPropertyPlantAndEquipment', window );">Write-offs and disposals</a></td>
<td class="num">(174)<span></span>
</td>
<td class="num">(429)<span></span>
</td>
<td class="num">(81)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationPropertyPlantAndEquipment', window );">Depreciation</a></td>
<td class="num">(27,950)<span></span>
</td>
<td class="num">(29,749)<span></span>
</td>
<td class="num">(35,095)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property, plant, and equipment, ending</a></td>
<td class="nump">101,016<span></span>
</td>
<td class="nump">152,273<span></span>
</td>
<td class="nump">116,086<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sbs_TransportEquipmentsMember', window );">Transportation equipment [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property, plant, and equipment, beginning</a></td>
<td class="nump">1,984<span></span>
</td>
<td class="nump">3,473<span></span>
</td>
<td class="nump">3,680<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Additions</a></td>
<td class="nump">298<span></span>
</td>
<td class="nump">308<span></span>
</td>
<td class="nump">589<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment', window );">Transfers</a></td>
<td class="nump">1,351<span></span>
</td>
<td class="num">(1,117)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_WritedownsReversalsOfPropertyPlantAndEquipment', window );">Write-offs and disposals</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(2)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationPropertyPlantAndEquipment', window );">Depreciation</a></td>
<td class="num">(664)<span></span>
</td>
<td class="num">(678)<span></span>
</td>
<td class="num">(796)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property, plant, and equipment, ending</a></td>
<td class="nump">2,969<span></span>
</td>
<td class="nump">1,984<span></span>
</td>
<td class="nump">3,473<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_FixturesAndFittingsMember', window );">Furniture and fixtures [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property, plant, and equipment, beginning</a></td>
<td class="nump">18,219<span></span>
</td>
<td class="nump">13,578<span></span>
</td>
<td class="nump">11,816<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Additions</a></td>
<td class="nump">4,087<span></span>
</td>
<td class="nump">5,266<span></span>
</td>
<td class="nump">2,972<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment', window );">Transfers</a></td>
<td class="num">(3,712)<span></span>
</td>
<td class="nump">734<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_WritedownsReversalsOfPropertyPlantAndEquipment', window );">Write-offs and disposals</a></td>
<td class="num">(103)<span></span>
</td>
<td class="num">(162)<span></span>
</td>
<td class="num">(27)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationPropertyPlantAndEquipment', window );">Depreciation</a></td>
<td class="num">(1,072)<span></span>
</td>
<td class="num">(1,197)<span></span>
</td>
<td class="num">(1,183)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property, plant, and equipment, ending</a></td>
<td class="nump">17,419<span></span>
</td>
<td class="nump">18,219<span></span>
</td>
<td class="nump">13,578<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OtherPropertyPlantAndEquipmentMember', window );">Other [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property, plant, and equipment, beginning</a></td>
<td class="nump">7,250<span></span>
</td>
<td class="nump">1,371<span></span>
</td>
<td class="nump">884<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Additions</a></td>
<td class="nump">6,537<span></span>
</td>
<td class="nump">5,872<span></span>
</td>
<td class="nump">538<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment', window );">Transfers</a></td>
<td class="num">(6,446)<span></span>
</td>
<td class="nump">66<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationPropertyPlantAndEquipment', window );">Depreciation</a></td>
<td class="num">(54)<span></span>
</td>
<td class="num">(59)<span></span>
</td>
<td class="num">(51)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property, plant, and equipment, ending</a></td>
<td class="nump">R$ 7,287<span></span>
</td>
<td class="nump">R$ 7,250<span></span>
</td>
<td class="nump">R$ 1,371<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Business combinations [member]; Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2020-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_73_e_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DepreciationPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2020-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -Clause vii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_73_e_vii&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2020-01-01<br> -Paragraph 75<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_75_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DepreciationPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in property, plant and equipment resulting from transfers. [Refer: Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2020-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_73_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2020-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_73_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_WritedownsReversalsOfPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount recognised resulting from the write-down of property, plant and equipment to its recoverable amount or reversals of those write-downs. [Refer: Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 98<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_98_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_WritedownsReversalsOfPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LandMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LandMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OfficeEquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OfficeEquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sbs_TransportEquipmentsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sbs_TransportEquipmentsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_FixturesAndFittingsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_FixturesAndFittingsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OtherPropertyPlantAndEquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OtherPropertyPlantAndEquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>129
<FILENAME>R115.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731812669224">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>17 Borrowings and financing (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th" colspan="2"><div>Dec. 31, 2019</div></th>
<th class="th" colspan="2"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">R$ 3,034,449<span></span>
</td>
<td class="nump">R$ 2,859,843<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">14,224,175<span></span>
</td>
<td class="nump">10,384,866<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">17,258,624<span></span>
</td>
<td class="nump">13,244,709<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">R$ 13,152,796<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">R$ 12,100,966<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">2,674,805<span></span>
</td>
<td class="nump">977,943<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">11,035,957<span></span>
</td>
<td class="nump">5,907,968<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">13,710,762<span></span>
</td>
<td class="nump">6,885,911<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">6,483,387<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">6,428,145<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | 10th issue debentures [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">41,021<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">41,021<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | 12th issue debentures [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">45,450<span></span>
</td>
<td class="nump">45,450<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">158,425<span></span>
</td>
<td class="nump">203,829<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">203,875<span></span>
</td>
<td class="nump">249,279<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | 14th issue debentures [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">51,873<span></span>
</td>
<td class="nump">41,940<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">24,205<span></span>
</td>
<td class="nump">63,012<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">76,078<span></span>
</td>
<td class="nump">104,952<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | 17th issue debentures [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">91,850<span></span>
</td>
<td class="nump">289,211<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">183,335<span></span>
</td>
<td class="nump">263,226<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">275,185<span></span>
</td>
<td class="nump">552,437<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | 18th issue debentures [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">45,918<span></span>
</td>
<td class="nump">34,239<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">135,105<span></span>
</td>
<td class="nump">133,679<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">181,023<span></span>
</td>
<td class="nump">167,918<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | 21st issue debentures [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">175,000<span></span>
</td>
<td class="nump">150,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">174,769<span></span>
</td>
<td class="nump">349,660<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">349,769<span></span>
</td>
<td class="nump">499,660<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | 22nd issue debentures [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">99,969<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">678,149<span></span>
</td>
<td class="nump">765,689<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">778,118<span></span>
</td>
<td class="nump">765,689<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | 23rd issue debentures [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">864,678<span></span>
</td>
<td class="nump">864,603<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">864,678<span></span>
</td>
<td class="nump">864,603<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | 24th issue debentures [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">414,994<span></span>
</td>
<td class="nump">395,855<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">414,994<span></span>
</td>
<td class="nump">395,855<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | 25th issue debentures [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">1,442,610<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">1,442,610<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | 26th issue debentures [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">1,047,767<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">1,047,767<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | 27th issue debentures [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">997,000<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">997,000<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | Brazilian federal savings bank [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">90,382<span></span>
</td>
<td class="nump">83,519<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">1,324,459<span></span>
</td>
<td class="nump">1,341,660<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">1,418,832<span></span>
</td>
<td class="nump">1,429,250<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">1,345,684<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">1,236,674<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | Brazilian Development Bank - BNDES PAC [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">13,185<span></span>
</td>
<td class="nump">11,184<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">20,247<span></span>
</td>
<td class="nump">27,854<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">33,432<span></span>
</td>
<td class="nump">39,038<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | Brazilian Development Bank - BNDES PAC II 9751 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">7,159<span></span>
</td>
<td class="nump">6,990<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">37,447<span></span>
</td>
<td class="nump">40,685<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">44,606<span></span>
</td>
<td class="nump">47,675<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | Brazilian Development Bank - BNDES PAC II 9752 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">4,851<span></span>
</td>
<td class="nump">3,913<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">25,470<span></span>
</td>
<td class="nump">24,457<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">30,321<span></span>
</td>
<td class="nump">28,370<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | Brazilian Development Bank - BNDES ONDA LIMPA [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">26,751<span></span>
</td>
<td class="nump">23,704<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">86,809<span></span>
</td>
<td class="nump">100,582<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">113,560<span></span>
</td>
<td class="nump">124,286<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | Brazilian Development Bank - BNDES TIETE III [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">86,823<span></span>
</td>
<td class="nump">52,874<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">542,519<span></span>
</td>
<td class="nump">383,191<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">629,342<span></span>
</td>
<td class="nump">436,065<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | Brazilian Development Bank - BNDES 2015 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">33,558<span></span>
</td>
<td class="nump">31,712<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">454,126<span></span>
</td>
<td class="nump">460,646<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">487,684<span></span>
</td>
<td class="nump">492,358<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | Brazilian Development Bank - BNDES 2014 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">5,143<span></span>
</td>
<td class="nump">4,659<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">23,017<span></span>
</td>
<td class="nump">25,411<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">28,160<span></span>
</td>
<td class="nump">30,070<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | Leases (Concession Agreements, Program Contracts and Contract Assets) [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">28,847<span></span>
</td>
<td class="nump">27,314<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">399,896<span></span>
</td>
<td class="nump">432,357<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">428,743<span></span>
</td>
<td class="nump">459,671<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">568,666<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">561,616<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | Leases (Others) [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">36,576<span></span>
</td>
<td class="nump">51,088<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">9,300<span></span>
</td>
<td class="nump">23,365<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">45,876<span></span>
</td>
<td class="nump">74,453<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | Other [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">3,778<span></span>
</td>
<td class="nump">1,665<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">11,382<span></span>
</td>
<td class="nump">8,207<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">15,160<span></span>
</td>
<td class="nump">9,872<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | Interest and charges [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">158,918<span></span>
</td>
<td class="nump">77,460<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">158,918<span></span>
</td>
<td class="nump">77,460<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | Inter-American Development Bank - BID 2202 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">181,349<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">2,524,798<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">2,706,147<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | Inter-American Development Bank - BID INVEST [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">44,815<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">898,060<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">942,875<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">359,644<span></span>
</td>
<td class="nump">1,881,900<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">3,188,218<span></span>
</td>
<td class="nump">4,476,898<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">3,547,862<span></span>
</td>
<td class="nump">6,358,798<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">6,669,409<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">5,672,821<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency [member] | Interest and charges [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">21,577<span></span>
</td>
<td class="nump">44,967<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">21,577<span></span>
</td>
<td class="nump">44,967<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency [member] | Inter-American Development Bank - BID 1212 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">53,412<span></span>
</td>
<td class="nump">41,428<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">213,649<span></span>
</td>
<td class="nump">207,140<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">267,061<span></span>
</td>
<td class="nump">248,568<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency [member] | Inter-American Development Bank - BID 2202 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">128,623<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">1,914,298<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">2,042,921<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency [member] | International Bank of Reconstruction and Development -BIRDs 7662 e 8906 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">31,594<span></span>
</td>
<td class="nump">24,505<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">393,949<span></span>
</td>
<td class="nump">330,898<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">425,543<span></span>
</td>
<td class="nump">355,403<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency [member] | Eurobonds [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">1,409,921<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">1,413,956<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">1,358,412<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">1,158,642<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency [member] | JICA 15 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">58,117<span></span>
</td>
<td class="nump">42,813<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">464,936<span></span>
</td>
<td class="nump">385,315<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">523,053<span></span>
</td>
<td class="nump">428,128<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency [member] | JICA 18 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">52,253<span></span>
</td>
<td class="nump">38,493<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">417,846<span></span>
</td>
<td class="nump">346,237<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">470,099<span></span>
</td>
<td class="nump">384,730<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency [member] | JICA 17 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">11,260<span></span>
</td>
<td class="nump">12,466<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">156,738<span></span>
</td>
<td class="nump">91,845<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">167,998<span></span>
</td>
<td class="nump">104,311<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency [member] | JICA 19 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">91,456<span></span>
</td>
<td class="nump">67,372<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">1,415,683<span></span>
</td>
<td class="nump">1,109,644<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">1,507,139<span></span>
</td>
<td class="nump">1,177,016<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency [member] | BID 1983AB [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">39,975<span></span>
</td>
<td class="nump">71,312<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">78,943<span></span>
</td>
<td class="nump">91,521<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">119,379<span></span>
</td>
<td class="nump">R$ 163,864<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">R$ 225,592<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">R$ 270,470<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency [member] | Inter-American Development Bank - BID 4623 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">46,474<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">R$ 46,474<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr><td colspan="7"></td></tr>
<tr><td colspan="7"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">The amount presented in Funding for Leasing (IFRS 16) includes R$ 64,955 referring to the initial adoption of the standard on January 1, 2019.</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Borrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of outstanding funds that the entity is obligated to repay.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Borrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentPortionOfLongtermBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The current portion of non-current borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentPortionOfLongtermBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_LongtermBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The non-current portion of non-current borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_LongtermBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_TenthIssueDebenturesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_TenthIssueDebenturesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_TwelfthMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_TwelfthMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_FourteenthIssueDebenturesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_FourteenthIssueDebenturesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_SeventeenthIssueDebenturesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_SeventeenthIssueDebenturesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_EighteenthIssueDebenturesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_EighteenthIssueDebenturesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_TwentyFirstIssueDebenturesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_TwentyFirstIssueDebenturesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_TwentySecondIssueDebenturesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_TwentySecondIssueDebenturesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_TwentyThirdIssueDebenturesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_TwentyThirdIssueDebenturesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_TwentyFourthIssueDebenturesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_TwentyFourthIssueDebenturesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_TwentyFifthIssueDebenturesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_TwentyFifthIssueDebenturesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_TwentySixIssueDebenturesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_TwentySixIssueDebenturesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_TwentySevenIssueDebenturesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_TwentySevenIssueDebenturesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_BrazilianFederalSavingsBankMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_BrazilianFederalSavingsBankMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_BrazilianDevelopmentBankBNDESPACMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_BrazilianDevelopmentBankBNDESPACMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_BrazilianDevelopmentBankBNDESPACII9751Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_BrazilianDevelopmentBankBNDESPACII9751Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_BrazilianDevelopmentBankBNDESPACII9752Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_BrazilianDevelopmentBankBNDESPACII9752Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_BrazilianDevelopmentBankBNDESONDALIMPAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_BrazilianDevelopmentBankBNDESONDALIMPAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_BrazilianDevelopmentBankBNDESTIETEIIIMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_BrazilianDevelopmentBankBNDESTIETEIIIMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_BrazilianDevelopmentBankBNDES2015Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_BrazilianDevelopmentBankBNDES2015Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_BrazilianDevelopmentBankBNDES2014Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_BrazilianDevelopmentBankBNDES2014Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_LeasesConcessionAgreementsProgramContractsAndContractAssetsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_LeasesConcessionAgreementsProgramContractsAndContractAssetsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_LeasesOthersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_LeasesOthersMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_OthersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_OthersMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_InterestAndChargesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_InterestAndChargesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_InterAmericanDevelopmentBankBID2202Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_InterAmericanDevelopmentBankBID2202Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_InterAmericanDevelopmentBankBIDINVESTMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_InterAmericanDevelopmentBankBIDINVESTMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_InterAmericanDevelopmentBankBID1212Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_InterAmericanDevelopmentBankBID1212Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_InternationalBankOfReconstructionAndDevelopmentBIRDMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_InternationalBankOfReconstructionAndDevelopmentBIRDMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_EurobondsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_EurobondsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_JICA15Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_JICA15Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_JICA18Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_JICA18Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_JICA17Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_JICA17Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_JICA19Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_JICA19Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_BID1983ABMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_BID1983ABMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_InterAmericanDevelopmentBankBID4623Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_InterAmericanDevelopmentBankBID4623Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>130
<FILENAME>R116.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731817856216">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>17 Borrowings and financing (Details 1)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr><th class="th" colspan="2"><div>Dec. 31, 2020</div></th></tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | 10th issue debentures [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsGuarantees', window );">Guarantees</a></td>
<td class="text">Own funds<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturity</a></td>
<td class="text">2020<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Annual interest rates</a></td>
<td class="text">TJLP +1.92% (Series 1 and 3) and 9.53% (Series 2)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsInflationAdjustment', window );">Inflation adjustment</a></td>
<td class="text">IPCA (Series 2)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | 12th issue debentures [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsGuarantees', window );">Guarantees</a></td>
<td class="text">Own funds<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturity</a></td>
<td class="text">2025<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Annual interest rates</a></td>
<td class="text">TR + 9.5%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | 14th issue debentures [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsGuarantees', window );">Guarantees</a></td>
<td class="text">Own funds<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturity</a></td>
<td class="text">2022<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Annual interest rates</a></td>
<td class="text">TJLP +1.92% (Series 1 and 3) and 9.19% (Series 2)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsInflationAdjustment', window );">Inflation adjustment</a></td>
<td class="text">IPCA (Series 2)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | 17th issue debentures [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsGuarantees', window );">Guarantees</a></td>
<td class="text">Own funds<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturity</a></td>
<td class="text">2023<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Annual interest rates</a></td>
<td class="text">CDI +0.75% (Series 1) and 4.5% (Series 2) and4.75% (Series 3)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsInflationAdjustment', window );">Inflation adjustment</a></td>
<td class="text">IPCA (Series 2 and 3)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | 18th issue debentures [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsGuarantees', window );">Guarantees</a></td>
<td class="text">Own funds<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturity</a></td>
<td class="text">2024<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Annual interest rates</a></td>
<td class="text">TJLP 1.92 % (Series 1 and 3) and 8.25% (Series 2)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsInflationAdjustment', window );">Inflation adjustment</a></td>
<td class="text">IPCA (Series 2)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | 21st issue debentures [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsGuarantees', window );">Guarantees</a></td>
<td class="text">Own funds<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturity</a></td>
<td class="text">2022<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Annual interest rates</a></td>
<td class="text">CDI + 0.60% e CDI+ 0.90%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | 22nd issue debentures [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsGuarantees', window );">Guarantees</a></td>
<td class="text">Own funds<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturity</a></td>
<td class="text">2025<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Annual interest rates</a></td>
<td class="text">CDI +0.58% (Series 1) and CDI + 0.90% (Series 2) and 6.0% (Series 3)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsInflationAdjustment', window );">Inflation adjustment</a></td>
<td class="text">IPCA (Series 3)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | 23rd issue debentures [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsGuarantees', window );">Guarantees</a></td>
<td class="text">Own funds<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturity</a></td>
<td class="text">2027<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Annual interest rates</a></td>
<td class="text">CDI +0.49% (Series 1) and CDI + 0.63% (Series 2)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | 24th issue debentures [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsGuarantees', window );">Guarantees</a></td>
<td class="text">Own funds<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturity</a></td>
<td class="text">2029<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Annual interest rates</a></td>
<td class="text">3.20% (Series 1) and 3.37% (Series 2)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsInflationAdjustment', window );">Inflation adjustment</a></td>
<td class="text">IPCA (Series 1 and 2)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | 25th issue debentures [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsGuarantees', window );">Guarantees</a></td>
<td class="text">Own funds<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturity</a></td>
<td class="text">2021<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Annual interest rates</a></td>
<td class="text">CDI + 3.3%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | 26th issue debentures [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsGuarantees', window );">Guarantees</a></td>
<td class="text">Own funds<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturity</a></td>
<td class="text">2030<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Annual interest rates</a></td>
<td class="text">4.65% (series 1) and 4.95% (series 2)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsInflationAdjustment', window );">Inflation adjustment</a></td>
<td class="text">IPCA (series 1 and 2)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | 27th issue debentures [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsGuarantees', window );">Guarantees</a></td>
<td class="text">Own funds<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturity</a></td>
<td class="text">2027<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Annual interest rates</a></td>
<td class="text">CDI +1.60% (Series 1) and CDI + 1.80% (Series 2) and 2.25% (Series 3)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | Brazilian federal savings bank [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsGuarantees', window );">Guarantees</a></td>
<td class="text">Own funds<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturity</a></td>
<td class="text">2021/2042<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Annual interest rates</a></td>
<td class="text">5% to 9.5%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsInflationAdjustment', window );">Inflation adjustment</a></td>
<td class="text">TR<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | Brazilian Development Bank - BNDES PAC [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsGuarantees', window );">Guarantees</a></td>
<td class="text">Own funds<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturity</a></td>
<td class="text">2023<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Annual interest rates</a></td>
<td class="text">TJLP+1.82%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | Brazilian Development Bank - BNDES PAC II 9751 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsGuarantees', window );">Guarantees</a></td>
<td class="text">Own funds<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturity</a></td>
<td class="text">2027<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Annual interest rates</a></td>
<td class="text">TJLP+1.72%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | Brazilian Development Bank - BNDES PAC II 9752 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsGuarantees', window );">Guarantees</a></td>
<td class="text">Own funds<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturity</a></td>
<td class="text">2027<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Annual interest rates</a></td>
<td class="text">TJLP+1.72%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | Brazilian Development Bank - BNDES ONDA LIMPA [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsGuarantees', window );">Guarantees</a></td>
<td class="text">Own funds<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturity</a></td>
<td class="text">2025<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Annual interest rates</a></td>
<td class="text">TJLP+1.92%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | Brazilian Development Bank - BNDES TIETE III [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsGuarantees', window );">Guarantees</a></td>
<td class="text">Own funds<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturity</a></td>
<td class="text">2028<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Annual interest rates</a></td>
<td class="text">TJLP+1.66%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | Brazilian Development Bank - BNDES 2015 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsGuarantees', window );">Guarantees</a></td>
<td class="text">Own funds<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturity</a></td>
<td class="text">2035<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Annual interest rates</a></td>
<td class="text">TJLP+2.18%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | Other [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsGuarantees', window );">Guarantees</a></td>
<td class="text">Own funds<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturity</a></td>
<td class="text">2025<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Annual interest rates</a></td>
<td class="text">3% (FEHIDRO) and TJLP + 1.5% (FINEP)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | Inter-American Development Bank - BID 2202 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsGuarantees', window );">Guarantees</a></td>
<td class="text">Government<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturity</a></td>
<td class="text">2035<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Annual interest rates</a></td>
<td class="text">CDI+0.86%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | Brazilian Development Bank - BNDES 2014 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsGuarantees', window );">Guarantees</a></td>
<td class="text">Own funds<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturity</a></td>
<td class="text">2026<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Annual interest rates</a></td>
<td class="text">TJLP+1.76%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | Leases (Concession Agreements, Program Contracts and Contract Assets) [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturity</a></td>
<td class="text">2035<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Annual interest rates</a></td>
<td class="text">7.73% to 10.12%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsInflationAdjustment', window );">Inflation adjustment</a></td>
<td class="text">IPC<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | Leases (Others) [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturity</a></td>
<td class="text">2023<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Annual interest rates</a></td>
<td class="text">4.24% to 9.29%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | Inter-American Development Bank - BID INVEST [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsGuarantees', window );">Guarantees</a></td>
<td class="text">Own funds<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturity</a></td>
<td class="text">2034<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Annual interest rates</a></td>
<td class="text">CDI+1.90% and CDI+2.70%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency [member] | Inter-American Development Bank - BID 1212 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsGuarantees', window );">Guarantees</a></td>
<td class="text">Government<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturity</a></td>
<td class="text">2025<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Annual interest rates</a></td>
<td class="text">3.31%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsExchangeRateChanges', window );">Exchange rate changes</a></td>
<td class="text">US$<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency [member] | International Bank for Reconstruction and Development - BIRD [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsGuarantees', window );">Guarantees</a></td>
<td class="text">Government<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturity</a></td>
<td class="text">2034<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Annual interest rates</a></td>
<td class="text">2.85%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsExchangeRateChanges', window );">Exchange rate changes</a></td>
<td class="text">US$<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency [member] | JICA 15 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsGuarantees', window );">Guarantees</a></td>
<td class="text">Government<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturity</a></td>
<td class="text">2029<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Annual interest rates</a></td>
<td class="text">1.8% and 2.5%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsExchangeRateChanges', window );">Exchange rate changes</a></td>
<td class="text">Yen<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency [member] | JICA 18 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsGuarantees', window );">Guarantees</a></td>
<td class="text">Government<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturity</a></td>
<td class="text">2029<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Annual interest rates</a></td>
<td class="text">1.8% and 2.5%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsExchangeRateChanges', window );">Exchange rate changes</a></td>
<td class="text">Yen<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency [member] | JICA 17 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsGuarantees', window );">Guarantees</a></td>
<td class="text">Government<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturity</a></td>
<td class="text">2035<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Annual interest rates</a></td>
<td class="text">1.2% and 0.01%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsExchangeRateChanges', window );">Exchange rate changes</a></td>
<td class="text">Yen<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency [member] | JICA 19 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsGuarantees', window );">Guarantees</a></td>
<td class="text">Government<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturity</a></td>
<td class="text">2037<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Annual interest rates</a></td>
<td class="text">1.7% and 0.01%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsExchangeRateChanges', window );">Exchange rate changes</a></td>
<td class="text">Yen<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency [member] | BID 1983AB [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturity</a></td>
<td class="text">2023<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Annual interest rates</a></td>
<td class="text">2.08% to 2.38%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsExchangeRateChanges', window );">Exchange rate changes</a></td>
<td class="text">US$<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency [member] | Inter-American Development Bank - BID 4623 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsGuarantees', window );">Guarantees</a></td>
<td class="text">Government<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturity</a></td>
<td class="text">2044<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Annual interest rates</a></td>
<td class="text">1.12%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsExchangeRateChanges', window );">Exchange rate changes</a></td>
<td class="text">US$<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Rates comprising LIBOR + contractually defined spread.</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsInterestRateBasis">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The basis (reference rate) used for calculation of the interest rate on borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 7<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_7&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsInterestRateBasis</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsMaturity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The maturity of borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 7<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_7&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsMaturity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_BorrowingsExchangeRateChanges">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of borrowing exchange rate changes.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_BorrowingsExchangeRateChanges</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_BorrowingsGuarantees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of borrowing guarantee.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_BorrowingsGuarantees</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_BorrowingsInflationAdjustment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of borrowing inflation adjustments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_BorrowingsInflationAdjustment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_TenthIssueDebenturesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_TenthIssueDebenturesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_TwelfthMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_TwelfthMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_FourteenthIssueDebenturesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_FourteenthIssueDebenturesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_SeventeenthIssueDebenturesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_SeventeenthIssueDebenturesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_EighteenthIssueDebenturesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_EighteenthIssueDebenturesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_TwentyFirstIssueDebenturesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_TwentyFirstIssueDebenturesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_TwentySecondIssueDebenturesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_TwentySecondIssueDebenturesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_TwentyThirdIssueDebenturesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_TwentyThirdIssueDebenturesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_TwentyFourthIssueDebenturesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_TwentyFourthIssueDebenturesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_TwentyFifthIssueDebenturesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_TwentyFifthIssueDebenturesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_TwentySixthIssueDebenturesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_TwentySixthIssueDebenturesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_TwentySeventhIssueDebenturesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_TwentySeventhIssueDebenturesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_BrazilianFederalSavingsBankMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_BrazilianFederalSavingsBankMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_BrazilianDevelopmentBankBNDESPACMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_BrazilianDevelopmentBankBNDESPACMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_BrazilianDevelopmentBankBNDESPACII9751Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_BrazilianDevelopmentBankBNDESPACII9751Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_BrazilianDevelopmentBankBNDESPACII9752Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_BrazilianDevelopmentBankBNDESPACII9752Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_BrazilianDevelopmentBankBNDESONDALIMPAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_BrazilianDevelopmentBankBNDESONDALIMPAMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_BrazilianDevelopmentBankBNDESTIETEIIIMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_BrazilianDevelopmentBankBNDESTIETEIIIMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_BrazilianDevelopmentBankBNDES2015Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_BrazilianDevelopmentBankBNDES2015Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_OthersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_OthersMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_InterAmericanDevelopmentBankBID2202Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_InterAmericanDevelopmentBankBID2202Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_BrazilianDevelopmentBankBNDES2014Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_BrazilianDevelopmentBankBNDES2014Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_LeasesConcessionAgreementsProgramContractsAndContractAssetsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_LeasesConcessionAgreementsProgramContractsAndContractAssetsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_LeasesOthersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_LeasesOthersMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_InterAmericanDevelopmentBankBIDINVESTMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_InterAmericanDevelopmentBankBIDINVESTMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_InterAmericanDevelopmentBankBID1212Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_InterAmericanDevelopmentBankBID1212Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_InternationalBankForReconstructionAndDevelopmentBIRDMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_InternationalBankForReconstructionAndDevelopmentBIRDMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_JICA15Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_JICA15Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_JICA18Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_JICA18Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_JICA17Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_JICA17Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_JICA19Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_JICA19Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_BID1983ABMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_BID1983ABMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_InterAmericanDevelopmentBankBID4623Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_InterAmericanDevelopmentBankBID4623Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>131
<FILENAME>R117.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731817338120">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>17 Borrowings and financing (Details 2)<br> R$ in Thousands</strong></div></th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>BRL (R$)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearOne', window );">2021</a></td>
<td class="nump">R$ 3,034,449<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearTwo', window );">2022</a></td>
<td class="nump">1,509,694<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearThree', window );">2023</a></td>
<td class="nump">1,588,829<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFour', window );">2024</a></td>
<td class="nump">1,779,870<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFive', window );">2025</a></td>
<td class="nump">1,335,814<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSix', window );">2026</a></td>
<td class="nump">1,167,762<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentThereafter', window );">2027 to 2044</a></td>
<td class="nump">6,842,206<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentNet', window );">TOTAL</a></td>
<td class="nump">17,258,624<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearOne', window );">2021</a></td>
<td class="nump">2,674,805<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearTwo', window );">2022</a></td>
<td class="nump">1,171,627<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearThree', window );">2023</a></td>
<td class="nump">1,251,769<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFour', window );">2024</a></td>
<td class="nump">1,481,778<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFive', window );">2025</a></td>
<td class="nump">1,036,324<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSix', window );">2026</a></td>
<td class="nump">920,287<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentThereafter', window );">2027 to 2044</a></td>
<td class="nump">5,174,172<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentNet', window );">TOTAL</a></td>
<td class="nump">13,710,762<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | Debentures [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearOne', window );">2021</a></td>
<td class="nump">1,952,670<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearTwo', window );">2022</a></td>
<td class="nump">582,192<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearThree', window );">2023</a></td>
<td class="nump">681,272<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFour', window );">2024</a></td>
<td class="nump">918,988<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFive', window );">2025</a></td>
<td class="nump">485,012<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSix', window );">2026</a></td>
<td class="nump">378,849<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentThereafter', window );">2027 to 2044</a></td>
<td class="nump">1,632,114<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentNet', window );">TOTAL</a></td>
<td class="nump">6,631,097<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | Brazilian federal savings bank [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearOne', window );">2021</a></td>
<td class="nump">90,382<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearTwo', window );">2022</a></td>
<td class="nump">95,391<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearThree', window );">2023</a></td>
<td class="nump">88,779<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFour', window );">2024</a></td>
<td class="nump">87,749<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFive', window );">2025</a></td>
<td class="nump">93,243<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSix', window );">2026</a></td>
<td class="nump">99,082<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentThereafter', window );">2027 to 2044</a></td>
<td class="nump">860,215<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentNet', window );">TOTAL</a></td>
<td class="nump">1,414,841<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | BNDES [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearOne', window );">2021</a></td>
<td class="nump">177,470<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearTwo', window );">2022</a></td>
<td class="nump">177,472<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearThree', window );">2023</a></td>
<td class="nump">171,350<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFour', window );">2024</a></td>
<td class="nump">164,288<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFive', window );">2025</a></td>
<td class="nump">144,093<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSix', window );">2026</a></td>
<td class="nump">134,841<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentThereafter', window );">2027 to 2044</a></td>
<td class="nump">397,591<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentNet', window );">TOTAL</a></td>
<td class="nump">1,367,105<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | BID 2202 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearOne', window );">2021</a></td>
<td class="nump">181,349<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearTwo', window );">2022</a></td>
<td class="nump">181,349<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearThree', window );">2023</a></td>
<td class="nump">181,349<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFour', window );">2024</a></td>
<td class="nump">181,349<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFive', window );">2025</a></td>
<td class="nump">181,349<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSix', window );">2026</a></td>
<td class="nump">181,349<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentThereafter', window );">2027 to 2044</a></td>
<td class="nump">1,618,053<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentNet', window );">TOTAL</a></td>
<td class="nump">2,706,147<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | BID INVEST [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearOne', window );">2021</a></td>
<td class="nump">44,815<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearTwo', window );">2022</a></td>
<td class="nump">89,630<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearThree', window );">2023</a></td>
<td class="nump">89,630<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFour', window );">2024</a></td>
<td class="nump">89,630<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFive', window );">2025</a></td>
<td class="nump">89,630<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSix', window );">2026</a></td>
<td class="nump">89,630<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentThereafter', window );">2027 to 2044</a></td>
<td class="nump">449,910<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentNet', window );">TOTAL</a></td>
<td class="nump">942,875<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | Leases (Concession Agreements, Program Contracts and Contract Assets) [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearOne', window );">2021</a></td>
<td class="nump">28,847<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearTwo', window );">2022</a></td>
<td class="nump">32,663<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearThree', window );">2023</a></td>
<td class="nump">35,004<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFour', window );">2024</a></td>
<td class="nump">38,017<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFive', window );">2025</a></td>
<td class="nump">41,387<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSix', window );">2026</a></td>
<td class="nump">36,536<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentThereafter', window );">2027 to 2044</a></td>
<td class="nump">216,289<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentNet', window );">TOTAL</a></td>
<td class="nump">428,743<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | Leases (Others) [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearOne', window );">2021</a></td>
<td class="nump">36,576<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearTwo', window );">2022</a></td>
<td class="nump">8,892<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearThree', window );">2023</a></td>
<td class="nump">408<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFour', window );">2024</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFive', window );">2025</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSix', window );">2026</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentThereafter', window );">2027 to 2044</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentNet', window );">TOTAL</a></td>
<td class="nump">45,876<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | Other borrowings [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearOne', window );">2021</a></td>
<td class="nump">3,778<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearTwo', window );">2022</a></td>
<td class="nump">4,038<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearThree', window );">2023</a></td>
<td class="nump">3,977<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFour', window );">2024</a></td>
<td class="nump">1,757<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFive', window );">2025</a></td>
<td class="nump">1,610<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSix', window );">2026</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentThereafter', window );">2027 to 2044</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentNet', window );">TOTAL</a></td>
<td class="nump">15,160<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | Borrowings interest and charges [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearOne', window );">2021</a></td>
<td class="nump">159,918<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearTwo', window );">2022</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearThree', window );">2023</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFour', window );">2024</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFive', window );">2025</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSix', window );">2026</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentThereafter', window );">2027 to 2044</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentNet', window );">TOTAL</a></td>
<td class="nump">159,918<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearOne', window );">2021</a></td>
<td class="nump">359,644<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearTwo', window );">2022</a></td>
<td class="nump">338,067<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearThree', window );">2023</a></td>
<td class="nump">337,060<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFour', window );">2024</a></td>
<td class="nump">298,092<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFive', window );">2025</a></td>
<td class="nump">299,490<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSix', window );">2026</a></td>
<td class="nump">247,475<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentThereafter', window );">2027 to 2044</a></td>
<td class="nump">1,668,034<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentNet', window );">TOTAL</a></td>
<td class="nump">3,547,862<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency [member] | Borrowings interest and charges [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearOne', window );">2021</a></td>
<td class="nump">21,577<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearTwo', window );">2022</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearThree', window );">2023</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFour', window );">2024</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFive', window );">2025</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSix', window );">2026</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentThereafter', window );">2027 to 2044</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentNet', window );">TOTAL</a></td>
<td class="nump">44,967<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency [member] | BID [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearOne', window );">2021</a></td>
<td class="nump">53,412<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearTwo', window );">2022</a></td>
<td class="nump">53,412<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearThree', window );">2023</a></td>
<td class="nump">53,412<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFour', window );">2024</a></td>
<td class="nump">53,412<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFive', window );">2025</a></td>
<td class="nump">54,810<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSix', window );">2026</a></td>
<td class="nump">2,795<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentThereafter', window );">2027 to 2044</a></td>
<td class="nump">42,282<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentNet', window );">TOTAL</a></td>
<td class="nump">313,535<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency [member] | BIRD [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearOne', window );">2021</a></td>
<td class="nump">31,594<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearTwo', window );">2022</a></td>
<td class="nump">31,594<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearThree', window );">2023</a></td>
<td class="nump">31,594<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFour', window );">2024</a></td>
<td class="nump">31,594<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFive', window );">2025</a></td>
<td class="nump">31,594<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSix', window );">2026</a></td>
<td class="nump">31,594<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentThereafter', window );">2027 to 2044</a></td>
<td class="nump">235,979<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentNet', window );">TOTAL</a></td>
<td class="nump">425,543<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency [member] | JICA [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearOne', window );">2021</a></td>
<td class="nump">213,086<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearTwo', window );">2022</a></td>
<td class="nump">213,086<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearThree', window );">2023</a></td>
<td class="nump">213,086<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFour', window );">2024</a></td>
<td class="nump">213,086<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFive', window );">2025</a></td>
<td class="nump">213,086<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSix', window );">2026</a></td>
<td class="nump">213,086<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentThereafter', window );">2027 to 2044</a></td>
<td class="nump">1,389,773<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentNet', window );">TOTAL</a></td>
<td class="nump">2,668,289<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency [member] | BID 1983AB [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearOne', window );">2021</a></td>
<td class="nump">39,975<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearTwo', window );">2022</a></td>
<td class="nump">39,975<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearThree', window );">2023</a></td>
<td class="nump">38,968<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFour', window );">2024</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFive', window );">2025</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSix', window );">2026</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentThereafter', window );">2027 to 2044</a></td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsPaymentNet', window );">TOTAL</a></td>
<td class="nump">R$ 118,918<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_BorrowingsPaymentNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of borrowing patmeny net.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_BorrowingsPaymentNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_BorrowingsPaymentThereafter">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of borrowing payment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_BorrowingsPaymentThereafter</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_BorrowingsPaymentYearFive">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>This member stands for borrowing payments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_BorrowingsPaymentYearFive</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_BorrowingsPaymentYearFour">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of borrowing payment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_BorrowingsPaymentYearFour</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_BorrowingsPaymentYearOne">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of borrowing payment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_BorrowingsPaymentYearOne</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_BorrowingsPaymentYearSix">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of borrowings payment year six.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_BorrowingsPaymentYearSix</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_BorrowingsPaymentYearThree">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of borrowing payment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_BorrowingsPaymentYearThree</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_BorrowingsPaymentYearTwo">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of borrowing payment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_BorrowingsPaymentYearTwo</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_DebenturesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_DebenturesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_BrazilianFederalSavingsBankMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_BrazilianFederalSavingsBankMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_BNDESMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_BNDESMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_BID2202Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_BID2202Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_BIDINVESTMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_BIDINVESTMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_LeasesConcessionAgreementsProgramContractsAndContractAssetsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_LeasesConcessionAgreementsProgramContractsAndContractAssetsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_LeasesOthersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_LeasesOthersMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_OtherBorrowingsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_OtherBorrowingsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_BorrowingsInterestAndChargesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_BorrowingsInterestAndChargesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_BIDMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_BIDMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_BIRDMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_BIRDMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_JICAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_JICAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_BID1983ABMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_BID1983ABMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>132
<FILENAME>R118.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731810434760">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>17 Borrowings and financing (Details 3) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="5">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th" colspan="2"><div>Dec. 31, 2019</div></th>
<th class="th" colspan="2"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 13,244,709<span></span>
</td>
<td class="nump">R$ 13,152,796<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">R$ 12,100,966<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ForeignlocalCurrencyTranslation', window );">Foreign/local currency translation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashOutflowForLeases', window );">Addition (lease)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">28,549<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AdditionsToBorrowingsFromAdoptionOfNewAccountingStandard', window );">Addition as per IFRS 16</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">113,233<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingFunding', window );">Funding</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">4,845,860<span></span>
</td>
<td class="nump">1,808,587<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">1,640,130<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingFundingCosts', window );">Borrowing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(68,386)<span></span>
</td>
<td class="num">(15,199)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(5,577)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_EffectOfExchangeRateChangesOnBorrowings', window );">Monetary variation and exchange rate changes</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,267,179<span></span>
</td>
<td class="nump">280,526<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">982,072<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestCostsCapitalised', window );">Inflation adjustment / exchange variation and incorporated interest - Capitalized</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">238,330<span></span>
</td>
<td class="nump">233,251<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">488,502<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestCostsIncurred', window );">Interest paid</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(626,625)<span></span>
</td>
<td class="num">(737,326)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InterestAndFeesPaid', window );">Interest and fees paid</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(732,048)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities', window );">Amortization</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(3,244,099)<span></span>
</td>
<td class="num">(2,148,198)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(1,678,748)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AccruedInterestOnBorrowings', window );">Accrued interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">559,931<span></span>
</td>
<td class="nump">568,679<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">563,902<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized', window );">Provision for interest and fees - Capitalized</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">171,026<span></span>
</td>
<td class="nump">153,177<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">198,061<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingCostsRecognisedAsExpense', window );">Expenses with borrowing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">13,176<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">10,214<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AmortizationOfBorrowingCosts', window );">Amortization of borrowing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">9,128<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">17,258,624<span></span>
</td>
<td class="nump">13,244,709<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">13,152,796<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">6,885,911<span></span>
</td>
<td class="nump">6,483,387<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">6,428,145<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ForeignlocalCurrencyTranslation', window );">Foreign/local currency translation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,807,371<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashOutflowForLeases', window );">Addition (lease)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">28,549<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AdditionsToBorrowingsFromAdoptionOfNewAccountingStandard', window );">Addition as per IFRS 16</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">113,233<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingFunding', window );">Funding</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">4,752,889<span></span>
</td>
<td class="nump">1,688,186<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">1,075,244<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingFundingCosts', window );">Borrowing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(59,453)<span></span>
</td>
<td class="num">(12,442)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(3,021)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_EffectOfExchangeRateChangesOnBorrowings', window );">Monetary variation and exchange rate changes</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">86,939<span></span>
</td>
<td class="nump">46,567<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">66,183<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestCostsCapitalised', window );">Inflation adjustment / exchange variation and incorporated interest - Capitalized</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="nump">4,587<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">10,367<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestCostsIncurred', window );">Interest paid</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(419,082)<span></span>
</td>
<td class="num">(476,313)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InterestAndFeesPaid', window );">Interest and fees paid</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(491,312)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities', window );">Amortization</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(919,040)<span></span>
</td>
<td class="num">(1,433,962)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(1,111,806)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AccruedInterestOnBorrowings', window );">Accrued interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">406,826<span></span>
</td>
<td class="nump">385,470<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">372,440<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized', window );">Provision for interest and fees - Capitalized</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">128,869<span></span>
</td>
<td class="nump">83,119<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">133,540<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingCostsRecognisedAsExpense', window );">Expenses with borrowing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">10,983<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">3,607<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AmortizationOfBorrowingCosts', window );">Amortization of borrowing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,079<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">13,710,762<span></span>
</td>
<td class="nump">6,885,911<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">6,483,387<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | Debentures [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">3,711,228<span></span>
</td>
<td class="nump">3,486,861<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">3,576,842<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ForeignlocalCurrencyTranslation', window );">Foreign/local currency translation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashOutflowForLeases', window );">Addition (lease)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AdditionsToBorrowingsFromAdoptionOfNewAccountingStandard', window );">Addition as per IFRS 16</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingFunding', window );">Funding</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">3,507,640<span></span>
</td>
<td class="nump">1,266,755<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">750,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingFundingCosts', window );">Borrowing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(52,328)<span></span>
</td>
<td class="num">(11,814)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(3,021)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_EffectOfExchangeRateChangesOnBorrowings', window );">Monetary variation and exchange rate changes</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">86,939<span></span>
</td>
<td class="nump">42,692<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">62,676<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestCostsCapitalised', window );">Inflation adjustment / exchange variation and incorporated interest - Capitalized</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestCostsIncurred', window );">Interest paid</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(161,494)<span></span>
</td>
<td class="num">(234,307)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InterestAndFeesPaid', window );">Interest and fees paid</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(259,175)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities', window );">Amortization</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(572,871)<span></span>
</td>
<td class="num">(1,055,623)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(905,080)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AccruedInterestOnBorrowings', window );">Accrued interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">201,150<span></span>
</td>
<td class="nump">195,586<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">226,810<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized', window );">Provision for interest and fees - Capitalized</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">26,073<span></span>
</td>
<td class="nump">17,233<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">34,409<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingCostsRecognisedAsExpense', window );">Expenses with borrowing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">10,167<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">3,400<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AmortizationOfBorrowingCosts', window );">Amortization of borrowing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,845<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">6,756,504<span></span>
</td>
<td class="nump">3,711,228<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">3,486,861<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | Brazilian federal savings bank [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,429,250<span></span>
</td>
<td class="nump">1,345,684<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">1,236,674<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ForeignlocalCurrencyTranslation', window );">Foreign/local currency translation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashOutflowForLeases', window );">Addition (lease)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AdditionsToBorrowingsFromAdoptionOfNewAccountingStandard', window );">Addition as per IFRS 16</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingFunding', window );">Funding</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">74,485<span></span>
</td>
<td class="nump">162,767<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">194,244<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingFundingCosts', window );">Borrowing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_EffectOfExchangeRateChangesOnBorrowings', window );">Monetary variation and exchange rate changes</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestCostsCapitalised', window );">Inflation adjustment / exchange variation and incorporated interest - Capitalized</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestCostsIncurred', window );">Interest paid</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(111,601)<span></span>
</td>
<td class="num">(109,128)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InterestAndFeesPaid', window );">Interest and fees paid</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(102,772)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities', window );">Amortization</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(84,821)<span></span>
</td>
<td class="num">(79,404)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(85,515)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AccruedInterestOnBorrowings', window );">Accrued interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">73,067<span></span>
</td>
<td class="nump">74,421<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">75,668<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized', window );">Provision for interest and fees - Capitalized</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">38,452<span></span>
</td>
<td class="nump">34,910<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">27,385<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingCostsRecognisedAsExpense', window );">Expenses with borrowing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AmortizationOfBorrowingCosts', window );">Amortization of borrowing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,418,832<span></span>
</td>
<td class="nump">1,429,250<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">1,345,684<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | BNDES [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,201,411<span></span>
</td>
<td class="nump">1,072,605<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">1,042,036<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ForeignlocalCurrencyTranslation', window );">Foreign/local currency translation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashOutflowForLeases', window );">Addition (lease)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AdditionsToBorrowingsFromAdoptionOfNewAccountingStandard', window );">Addition as per IFRS 16</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingFunding', window );">Funding</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">213,514<span></span>
</td>
<td class="nump">256,981<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">131,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingFundingCosts', window );">Borrowing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="num">(628)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_EffectOfExchangeRateChangesOnBorrowings', window );">Monetary variation and exchange rate changes</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="nump">2,082<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">3,438<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestCostsCapitalised', window );">Inflation adjustment / exchange variation and incorporated interest - Capitalized</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="nump">826<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">4,001<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestCostsIncurred', window );">Interest paid</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(47,164)<span></span>
</td>
<td class="num">(83,419)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InterestAndFeesPaid', window );">Interest and fees paid</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(90,397)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities', window );">Amortization</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(81,213)<span></span>
</td>
<td class="num">(131,026)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(102,314)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AccruedInterestOnBorrowings', window );">Accrued interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">47,668<span></span>
</td>
<td class="nump">60,644<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">28,909<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized', window );">Provision for interest and fees - Capitalized</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">36,427<span></span>
</td>
<td class="nump">23,112<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">55,725<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingCostsRecognisedAsExpense', window );">Expenses with borrowing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">259<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">207<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AmortizationOfBorrowingCosts', window );">Amortization of borrowing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">234<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,370,902<span></span>
</td>
<td class="nump">1,201,411<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">1,072,605<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | BID 2202 [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ForeignlocalCurrencyTranslation', window );">Foreign/local currency translation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,807,371<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashOutflowForLeases', window );">Addition (lease)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingFunding', window );">Funding</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingFundingCosts', window );">Borrowing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_EffectOfExchangeRateChangesOnBorrowings', window );">Monetary variation and exchange rate changes</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestCostsCapitalised', window );">Inflation adjustment / exchange variation and incorporated interest - Capitalized</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestCostsIncurred', window );">Interest paid</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(37,613)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities', window );">Amortization</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(90,674)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AccruedInterestOnBorrowings', window );">Accrued interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">22,668<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized', window );">Provision for interest and fees - Capitalized</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">27,886<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingCostsRecognisedAsExpense', window );">Expenses with borrowing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">557<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,730,195<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | BID INVEST [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ForeignlocalCurrencyTranslation', window );">Foreign/local currency translation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashOutflowForLeases', window );">Addition (lease)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingFunding', window );">Funding</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">950,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingFundingCosts', window );">Borrowing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(7,125)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_EffectOfExchangeRateChangesOnBorrowings', window );">Monetary variation and exchange rate changes</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestCostsCapitalised', window );">Inflation adjustment / exchange variation and incorporated interest - Capitalized</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestCostsIncurred', window );">Interest paid</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities', window );">Amortization</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AccruedInterestOnBorrowings', window );">Accrued interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,638<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized', window );">Provision for interest and fees - Capitalized</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingCostsRecognisedAsExpense', window );">Expenses with borrowing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">944,513<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | Leases (Concession Agreements, Program Contracts and Contract Assets) [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">459,671<span></span>
</td>
<td class="nump">568,666<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">561,616<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ForeignlocalCurrencyTranslation', window );">Foreign/local currency translation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashOutflowForLeases', window );">Addition (lease)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AdditionsToBorrowingsFromAdoptionOfNewAccountingStandard', window );">Addition as per IFRS 16</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingFunding', window );">Funding</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingFundingCosts', window );">Borrowing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_EffectOfExchangeRateChangesOnBorrowings', window );">Monetary variation and exchange rate changes</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="nump">1,765<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestCostsCapitalised', window );">Inflation adjustment / exchange variation and incorporated interest - Capitalized</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="nump">3,761<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">6,366<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestCostsIncurred', window );">Interest paid</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(51,431)<span></span>
</td>
<td class="num">(47,663)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InterestAndFeesPaid', window );">Interest and fees paid</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(38,196)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities', window );">Amortization</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(30,928)<span></span>
</td>
<td class="num">(123,880)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(17,427)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AccruedInterestOnBorrowings', window );">Accrued interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">51,431<span></span>
</td>
<td class="nump">49,160<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">40,290<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized', window );">Provision for interest and fees - Capitalized</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="nump">7,862<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">16,017<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingCostsRecognisedAsExpense', window );">Expenses with borrowing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AmortizationOfBorrowingCosts', window );">Amortization of borrowing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">428,743<span></span>
</td>
<td class="nump">459,671<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">568,666<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | Leases (Others) [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">74,453<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ForeignlocalCurrencyTranslation', window );">Foreign/local currency translation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashOutflowForLeases', window );">Addition (lease)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">28,549<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AdditionsToBorrowingsFromAdoptionOfNewAccountingStandard', window );">Addition as per IFRS 16</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">113,233<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingFunding', window );">Funding</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingFundingCosts', window );">Borrowing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_EffectOfExchangeRateChangesOnBorrowings', window );">Monetary variation and exchange rate changes</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestCostsCapitalised', window );">Inflation adjustment / exchange variation and incorporated interest - Capitalized</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestCostsIncurred', window );">Interest paid</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(9,108)<span></span>
</td>
<td class="num">(1,141)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities', window );">Amortization</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(56,571)<span></span>
</td>
<td class="num">(42,646)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AccruedInterestOnBorrowings', window );">Accrued interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">8,553<span></span>
</td>
<td class="nump">5,007<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized', window );">Provision for interest and fees - Capitalized</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingCostsRecognisedAsExpense', window );">Expenses with borrowing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AmortizationOfBorrowingCosts', window );">Amortization of borrowing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">45,876<span></span>
</td>
<td class="nump">74,453<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency [member] | Other borrowings [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">9,898<span></span>
</td>
<td class="nump">9,571<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">10,977<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ForeignlocalCurrencyTranslation', window );">Foreign/local currency translation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashOutflowForLeases', window );">Addition (lease)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AdditionsToBorrowingsFromAdoptionOfNewAccountingStandard', window );">Addition as per IFRS 16</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingFunding', window );">Funding</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">7,250<span></span>
</td>
<td class="nump">1,683<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingFundingCosts', window );">Borrowing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_EffectOfExchangeRateChangesOnBorrowings', window );">Monetary variation and exchange rate changes</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="nump">28<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">69<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestCostsCapitalised', window );">Inflation adjustment / exchange variation and incorporated interest - Capitalized</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestCostsIncurred', window );">Interest paid</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(671)<span></span>
</td>
<td class="num">(655)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InterestAndFeesPaid', window );">Interest and fees paid</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(772)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities', window );">Amortization</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(1,962)<span></span>
</td>
<td class="num">(1,383)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(1,470)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AccruedInterestOnBorrowings', window );">Accrued interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">651<span></span>
</td>
<td class="nump">652<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">763<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized', window );">Provision for interest and fees - Capitalized</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">31<span></span>
</td>
<td class="nump">2<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">4<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingCostsRecognisedAsExpense', window );">Expenses with borrowing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AmortizationOfBorrowingCosts', window );">Amortization of borrowing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">15,197<span></span>
</td>
<td class="nump">9,898<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">9,571<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">6,358,798<span></span>
</td>
<td class="nump">6,669,409<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">5,672,821<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ForeignlocalCurrencyTranslation', window );">Foreign/local currency translation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(2,807,371)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashOutflowForLeases', window );">Addition (lease)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AdditionsToBorrowingsFromAdoptionOfNewAccountingStandard', window );">Addition as per IFRS 16</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingFunding', window );">Funding</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">92,971<span></span>
</td>
<td class="nump">120,401<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">564,886<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingFundingCosts', window );">Borrowing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(8,933)<span></span>
</td>
<td class="num">(2,757)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(2,556)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_EffectOfExchangeRateChangesOnBorrowings', window );">Monetary variation and exchange rate changes</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,180,240<span></span>
</td>
<td class="nump">233,959<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">915,889<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestCostsCapitalised', window );">Inflation adjustment / exchange variation and incorporated interest - Capitalized</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">67,304<span></span>
</td>
<td class="nump">54,719<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">63,457<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestCostsIncurred', window );">Interest paid</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(207,543)<span></span>
</td>
<td class="num">(261,013)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InterestAndFeesPaid', window );">Interest and fees paid</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(240,736)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities', window );">Amortization</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(2,325,059)<span></span>
</td>
<td class="num">(714,236)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(566,942)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AccruedInterestOnBorrowings', window );">Accrued interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">153,105<span></span>
</td>
<td class="nump">183,209<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">191,462<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized', window );">Provision for interest and fees - Capitalized</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">42,157<span></span>
</td>
<td class="nump">70,058<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">64,521<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingCostsRecognisedAsExpense', window );">Expenses with borrowing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,193<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">6,607<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AmortizationOfBorrowingCosts', window );">Amortization of borrowing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,049<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">3,547,862<span></span>
</td>
<td class="nump">6,358,798<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">6,669,409<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency [member] | BID [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,316,190<span></span>
</td>
<td class="nump">2,399,985<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">1,743,257<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ForeignlocalCurrencyTranslation', window );">Foreign/local currency translation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(2,807,371)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashOutflowForLeases', window );">Addition (lease)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AdditionsToBorrowingsFromAdoptionOfNewAccountingStandard', window );">Addition as per IFRS 16</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingFunding', window );">Funding</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">52,141<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">484,690<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingFundingCosts', window );">Borrowing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(6,635)<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(2,365)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_EffectOfExchangeRateChangesOnBorrowings', window );">Monetary variation and exchange rate changes</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">845,246<span></span>
</td>
<td class="nump">40,594<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">237,433<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestCostsCapitalised', window );">Inflation adjustment / exchange variation and incorporated interest - Capitalized</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">48,246<span></span>
</td>
<td class="nump">49,387<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">53,208<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestCostsIncurred', window );">Interest paid</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(45,010)<span></span>
</td>
<td class="num">(83,602)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InterestAndFeesPaid', window );">Interest and fees paid</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(55,391)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities', window );">Amortization</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(121,088)<span></span>
</td>
<td class="num">(171,892)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(130,520)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AccruedInterestOnBorrowings', window );">Accrued interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">10,490<span></span>
</td>
<td class="nump">26,332<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">26,910<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized', window );">Provision for interest and fees - Capitalized</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">24,695<span></span>
</td>
<td class="nump">54,431<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">41,878<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingCostsRecognisedAsExpense', window );">Expenses with borrowing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">398<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">885<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AmortizationOfBorrowingCosts', window );">Amortization of borrowing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">955<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">317,302<span></span>
</td>
<td class="nump">2,316,190<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">2,399,985<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency [member] | BIRD [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">357,880<span></span>
</td>
<td class="nump">356,420<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">303,278<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ForeignlocalCurrencyTranslation', window );">Foreign/local currency translation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashOutflowForLeases', window );">Addition (lease)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AdditionsToBorrowingsFromAdoptionOfNewAccountingStandard', window );">Addition as per IFRS 16</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingFunding', window );">Funding</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="nump">2,540<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingFundingCosts', window );">Borrowing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(2,029)<span></span>
</td>
<td class="num">(2,540)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_EffectOfExchangeRateChangesOnBorrowings', window );">Monetary variation and exchange rate changes</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">102,029<span></span>
</td>
<td class="nump">12,575<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">48,279<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestCostsCapitalised', window );">Inflation adjustment / exchange variation and incorporated interest - Capitalized</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,217<span></span>
</td>
<td class="nump">1,657<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">3,462<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestCostsIncurred', window );">Interest paid</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(7,572)<span></span>
</td>
<td class="num">(10,627)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InterestAndFeesPaid', window );">Interest and fees paid</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(7,607)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities', window );">Amortization</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(31,216)<span></span>
</td>
<td class="num">(12,273)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AccruedInterestOnBorrowings', window );">Accrued interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">5,659<span></span>
</td>
<td class="nump">8,548<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">6,945<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized', window );">Provision for interest and fees - Capitalized</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">752<span></span>
</td>
<td class="nump">1,561<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">2,044<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingCostsRecognisedAsExpense', window );">Expenses with borrowing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">140<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">19<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AmortizationOfBorrowingCosts', window );">Amortization of borrowing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">19<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">426,860<span></span>
</td>
<td class="nump">357,880<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">356,420<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency [member] | Eurobonds [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,413,956<span></span>
</td>
<td class="nump">1,358,412<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">1,158,642<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ForeignlocalCurrencyTranslation', window );">Foreign/local currency translation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashOutflowForLeases', window );">Addition (lease)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AdditionsToBorrowingsFromAdoptionOfNewAccountingStandard', window );">Addition as per IFRS 16</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingFunding', window );">Funding</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingFundingCosts', window );">Borrowing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_EffectOfExchangeRateChangesOnBorrowings', window );">Monetary variation and exchange rate changes</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">457,931<span></span>
</td>
<td class="nump">54,565<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">198,380<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestCostsCapitalised', window );">Inflation adjustment / exchange variation and incorporated interest - Capitalized</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestCostsIncurred', window );">Interest paid</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(104,170)<span></span>
</td>
<td class="num">(102,883)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InterestAndFeesPaid', window );">Interest and fees paid</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(97,952)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities', window );">Amortization</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(1,868,676)<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AccruedInterestOnBorrowings', window );">Accrued interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">90,941<span></span>
</td>
<td class="nump">94,095<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">85,072<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized', window );">Provision for interest and fees - Capitalized</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">9,195<span></span>
</td>
<td class="nump">8,943<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">13,448<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingCostsRecognisedAsExpense', window );">Expenses with borrowing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">823<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">822<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AmortizationOfBorrowingCosts', window );">Amortization of borrowing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">824<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="nump">1,413,956<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">1,358,412<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency [member] | JICA [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,106,908<span></span>
</td>
<td class="nump">2,036,128<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">1,700,448<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ForeignlocalCurrencyTranslation', window );">Foreign/local currency translation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashOutflowForLeases', window );">Addition (lease)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AdditionsToBorrowingsFromAdoptionOfNewAccountingStandard', window );">Addition as per IFRS 16</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingFunding', window );">Funding</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">40,830<span></span>
</td>
<td class="nump">117,861<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">80,196<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingFundingCosts', window );">Borrowing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(117)<span></span>
</td>
<td class="num">(112)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(191)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_EffectOfExchangeRateChangesOnBorrowings', window );">Monetary variation and exchange rate changes</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">715,956<span></span>
</td>
<td class="nump">104,027<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">329,638<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestCostsCapitalised', window );">Inflation adjustment / exchange variation and incorporated interest - Capitalized</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">17,841<span></span>
</td>
<td class="nump">3,675<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">6,787<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestCostsIncurred', window );">Interest paid</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(43,758)<span></span>
</td>
<td class="num">(35,001)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InterestAndFeesPaid', window );">Interest and fees paid</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(33,519)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities', window );">Amortization</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(200,597)<span></span>
</td>
<td class="num">(155,064)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(82,608)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AccruedInterestOnBorrowings', window );">Accrued interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">40,172<span></span>
</td>
<td class="nump">32,194<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">33,992<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized', window );">Provision for interest and fees - Capitalized</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">6,897<span></span>
</td>
<td class="nump">3,013<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">1,209<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingCostsRecognisedAsExpense', window );">Expenses with borrowing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">189<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">176<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AmortizationOfBorrowingCosts', window );">Amortization of borrowing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">187<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,684,321<span></span>
</td>
<td class="nump">2,106,908<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">2,036,128<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency [member] | BID 1983AB [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">163,864<span></span>
</td>
<td class="nump">225,592<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">270,470<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ForeignlocalCurrencyTranslation', window );">Foreign/local currency translation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashOutflowForLeases', window );">Addition (lease)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AdditionsToBorrowingsFromAdoptionOfNewAccountingStandard', window );">Addition as per IFRS 16</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingFunding', window );">Funding</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingFundingCosts', window );">Borrowing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(152)<span></span>
</td>
<td class="num">(105)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_EffectOfExchangeRateChangesOnBorrowings', window );">Monetary variation and exchange rate changes</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">59,078<span></span>
</td>
<td class="nump">8,943<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">39,241<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestCostsCapitalised', window );">Inflation adjustment / exchange variation and incorporated interest - Capitalized</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestCostsIncurred', window );">Interest paid</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(7,033)<span></span>
</td>
<td class="num">(10,338)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InterestAndFeesPaid', window );">Interest and fees paid</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(11,060)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities', window );">Amortization</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(103,482)<span></span>
</td>
<td class="num">(71,141)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(85,306)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AccruedInterestOnBorrowings', window );">Accrued interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">5,843<span></span>
</td>
<td class="nump">9,111<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">9,681<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized', window );">Provision for interest and fees - Capitalized</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">618<span></span>
</td>
<td class="nump">870<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">1,488<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingCostsRecognisedAsExpense', window );">Expenses with borrowing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">643<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">1,078<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AmortizationOfBorrowingCosts', window );">Amortization of borrowing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">932<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">119,379<span></span>
</td>
<td class="nump">163,864<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">225,592<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency [member] | Deutsche Bank [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 0<span></span>
</td>
<td class="nump">292,872<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">496,726<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AdditionsToBorrowingsFromAdoptionOfNewAccountingStandard', window );">Addition as per IFRS 16</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingFunding', window );">Funding</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingFundingCosts', window );">Borrowing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_EffectOfExchangeRateChangesOnBorrowings', window );">Monetary variation and exchange rate changes</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">13,255<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">62,918<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestCostsCapitalised', window );">Inflation adjustment / exchange variation and incorporated interest - Capitalized</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestCostsIncurred', window );">Interest paid</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(18,562)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InterestAndFeesPaid', window );">Interest and fees paid</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(35,207)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities', window );">Amortization</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(303,866)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(268,508)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AccruedInterestOnBorrowings', window );">Accrued interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">12,929<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">28,862<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized', window );">Provision for interest and fees - Capitalized</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,240<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">4,454<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingCostsRecognisedAsExpense', window );">Expenses with borrowing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">3,627<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AmortizationOfBorrowingCosts', window );">Amortization of borrowing costs</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,132<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">R$ 292,872<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr><td colspan="6"></td></tr>
<tr><td colspan="6"><table class="outerFootnotes" width="100%">
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">amount related to accrued interest which as part of the contract assets.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top">The amount presented in Funding for Leasing (IFRS 16) includes R$ 64,955 referring to the initial adoption of the standard on January 1, 2019.</td>
</tr>
</table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingCostsRecognisedAsExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of interest and other costs that an entity incurs in connection with the borrowing of funds that are recognised as an expense.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingCostsRecognisedAsExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Borrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of outstanding funds that the entity is obligated to repay.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Borrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashOutflowForLeases">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for leases.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 16<br> -IssueDate 2020-01-01<br> -Paragraph 53<br> -Subparagraph g<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_53_g&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashOutflowForLeases</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InterestCostsCapitalised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of interest costs that an entity incurs in connection with the borrowing of funds that are directly attributable to the acquisition, construction or production of a qualifying asset and which form part of the cost of that asset.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InterestCostsCapitalised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InterestCostsIncurred">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of interest costs that an entity incurs.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InterestCostsIncurred</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 17<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_17_d&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_AccruedInterestOnBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to accrued interest on borrowings.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AccruedInterestOnBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_AdditionsToBorrowingsFromAdoptionOfNewAccountingStandard">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to additions to borrowings from adoption of new accounting standard.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AdditionsToBorrowingsFromAdoptionOfNewAccountingStandard</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_AmortizationOfBorrowingCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to amortization of borrowing costs.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AmortizationOfBorrowingCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_BorrowingFunding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to borrowing funding.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_BorrowingFunding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_BorrowingFundingCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to borrowing funding costs.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_BorrowingFundingCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to borrowings provision for interest rates and fees capitalized.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_EffectOfExchangeRateChangesOnBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to effect of exchange rarte changes on borrowings.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_EffectOfExchangeRateChangesOnBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ForeignlocalCurrencyTranslation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>It represents the foreign local currency translation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ForeignlocalCurrencyTranslation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_InterestAndFeesPaid">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of interest and fees paid.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_InterestAndFeesPaid</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_DebenturesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_DebenturesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_BrazilianFederalSavingsBankMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_BrazilianFederalSavingsBankMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_BNDESMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_BNDESMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_BID2202Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_BID2202Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_BIDINVESTMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_BIDINVESTMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_LeasesConcessionAgreementsProgramContractsAndContractAssetsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_LeasesConcessionAgreementsProgramContractsAndContractAssetsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_LeasesOthersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_LeasesOthersMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_OtherBorrowingsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_OtherBorrowingsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_BIDMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_BIDMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_BIRDMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_BIRDMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_EurobondsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_EurobondsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_JICAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_JICAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_BID1983ABMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_BID1983ABMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_DeutscheBankMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_DeutscheBankMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>133
<FILENAME>R119.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731817101640">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>17 Borrowings and financing (Details 4)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Dec. 31, 2020 </div>
<div>BRL (R$)</div>
</th></tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sbs_TwentyFifthIssueDebenturesSeriesOneMember', window );">25th issue debentures - Single Series [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_RaisedFunds', window );">Amount</a></td>
<td class="nump">R$ 1,450,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturity</a></td>
<td class="text">10/2021<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Remuneration</a></td>
<td class="text">CDI + 3.3 p.a.<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sbs_TwentySixthIssueDebenturesSeriesOneMember', window );">26th issue debentures - Series 1 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_RaisedFunds', window );">Amount</a></td>
<td class="nump">R$ 600,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturity</a></td>
<td class="text">07/2027<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Remuneration</a></td>
<td class="text">IPCA+ 4.65% p.a.<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sbs_TwentySixthIssueDebenturesSeriesTwoMember', window );">26th issue debentures - Series 2 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_RaisedFunds', window );">Amount</a></td>
<td class="nump">R$ 445,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturity</a></td>
<td class="text">07/2030<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Remuneration</a></td>
<td class="text">IPCA+ 4.95% p.a.<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sbs_TwentySeventhIssueDebenturesSeriesOneMember', window );">27th issue debentures - Series 1 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_RaisedFunds', window );">Amount</a></td>
<td class="nump">R$ 300,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturity</a></td>
<td class="text">12/2023<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Remuneration</a></td>
<td class="text">CDI+ 1,60 p.a.<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sbs_TwentySeventhIssueDebenturesSeriesTwoMember', window );">27th issue debentures - Series 2 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_RaisedFunds', window );">Amount</a></td>
<td class="nump">R$ 400,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturity</a></td>
<td class="text">12/2025<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Remuneration</a></td>
<td class="text">CDI+ 1,80 p.a.<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sbs_TwentySeventhIssueDebenturesSeriesThreeMember', window );">27th issue debentures - Series 3 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_RaisedFunds', window );">Amount</a></td>
<td class="nump">R$ 300,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturity</a></td>
<td class="text">12/2027<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Remuneration</a></td>
<td class="text">CDI+ 2,25 p.a.<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sbs_BIDTrancheMediumTermMember', window );">BID - Tranche - Medium Term [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_RaisedFunds', window );">Amount</a></td>
<td class="nump">R$ 442,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturity</a></td>
<td class="text">08/2029<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Remuneration</a></td>
<td class="text">CDI+ 1.90 p.a.<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sbs_BIDTrancheLongTermMember', window );">BID - Tranche - Long Term [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_RaisedFunds', window );">Amount</a></td>
<td class="nump">R$ 508,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturity</a></td>
<td class="text">08/2034<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Remuneration</a></td>
<td class="text">CDI+ 2.70 p.a.<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsInterestRateBasis">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The basis (reference rate) used for calculation of the interest rate on borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 7<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_7&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsInterestRateBasis</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsMaturity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The maturity of borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 7<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_7&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsMaturity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_RaisedFunds">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to raised funds.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_RaisedFunds</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_TwentyFifthIssueDebenturesSeriesOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_TwentyFifthIssueDebenturesSeriesOneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_TwentySixthIssueDebenturesSeriesOneMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_TwentySixthIssueDebenturesSeriesTwoMember</td>
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<td>na</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_TwentySeventhIssueDebenturesSeriesOneMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_TwentySeventhIssueDebenturesSeriesTwoMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_TwentySeventhIssueDebenturesSeriesTwoMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_TwentySeventhIssueDebenturesSeriesThreeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_TwentySeventhIssueDebenturesSeriesThreeMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<td><strong> Period Type:</strong></td>
<td></td>
</tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_BIDTrancheMediumTermMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_BIDTrancheMediumTermMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_BIDTrancheLongTermMember</td>
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<tr>
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<td></td>
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<td>na</td>
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<td></td>
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<head>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731815712376">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>17 Borrowings and financing (Details 5)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr><th class="th" colspan="2"><div>Dec. 31, 2020</div></th></tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sbs_AdjustedEBITDAAdjustedFinancialExpensesMember', window );">Adjusted EBITDA / adjusted financial expenses [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
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<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="fn" style="border-bottom: 0px;"></td>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_RestrictiveRatios', window );">Restrictive ratios</a></td>
<td class="text">Equal to or higher than 2.80<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sbs_AdjustedNetDebtAdjustedEBITDAMember', window );">Adjusted net debt / adjusted EBITDA [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
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<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_RestrictiveRatios', window );">Restrictive ratios</a></td>
<td class="text">Equal to or lower than 3.80<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sbs_AdjustedTotalDebtAdjustedEBITDAMember', window );">Adjusted total debt / adjusted EBITDA [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_RestrictiveRatios', window );">Restrictive ratios</a></td>
<td class="text">Lower than 3.65<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sbs_OtherOnerousDebtAdjustedEBITDAMember', window );">Other onerous debt / adjusted EBITDA [member]</a></td>
<td class="text">&#160;<span></span>
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<td class="fn" style="border-bottom: 0px;"></td>
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<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_RestrictiveRatios', window );">Restrictive ratios</a></td>
<td class="text">Equal to or lower than 1.30<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sbs_AdjustedCurrentRatioMember', window );">Adjusted current ratio [member]</a></td>
<td class="text">&#160;<span></span>
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<td class="fn" style="border-bottom: 0px;"></td>
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<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_RestrictiveRatios', window );">Restrictive ratios</a></td>
<td class="text">Higher than 1.00<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
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<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sbs_EBITDAPaidFinancialExpensesMember', window );">EBITDA / paid financial expenses [member]</a></td>
<td class="text">&#160;<span></span>
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<td class="fn" style="border-bottom: 0px;"></td>
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<tr class="re">
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<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
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<td class="text">Equal to or higher than 2.35<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
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<tr class="rh">
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<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_RestrictiveRatios', window );">Restrictive ratios</a></td>
<td class="text">Equal to or lower than 3.50<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">"Other Onerous Debts" correspond to the sum of pension obligations and health care plan, installment payment of tax debts and installment payment of debts with the electricity supplier.</td>
</tr></table></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Represents restictive ratios.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_AdjustedEBITDAAdjustedFinancialExpensesMember</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_AdjustedNetDebtAdjustedEBITDAMember</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_AdjustedTotalDebtAdjustedEBITDAMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_OtherOnerousDebtAdjustedEBITDAMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_AdjustedCurrentRatioMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_EBITDAPaidFinancialExpensesMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td>na</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_NetDebtAdjustedEBITDAMember</td>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731933090200">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>17 Borrowings and financing (Details 6)<br> R$ in Thousands</strong></div></th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>BRL (R$)</div>
</th>
<th class="th"><sup>[1]</sup></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsAndFinancingCreditLimited', window );">Borrowings and financing - credit limits</a></td>
<td colspan="2" class="nump">R$ 5,131<span></span>
</td>
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<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BrazilianFederalSavingsBankMember', window );">Brazilian federal savings bank [member]</a></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsAndFinancingCreditLimited', window );">Borrowings and financing - credit limits</a></td>
<td colspan="2" class="nump">1,485<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BrazilianDevelopmentsBankBNDESMember', window );">Brazilian development bank - BNDES [member]</a></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsAndFinancingCreditLimited', window );">Borrowings and financing - credit limits</a></td>
<td colspan="2" class="nump">708<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_JapanInternationalCooperationAgencysMember', window );">Japan international cooperation agency - JICA [member]</a></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsAndFinancingCreditLimited', window );">Borrowings and financing - credit limits</a></td>
<td colspan="2" class="nump">85<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_InterAmericanDevelopmentBankBIDMember', window );">Inter-American Development Bank - BID [member]</a></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsAndFinancingCreditLimited', window );">Borrowings and financing - credit limits</a></td>
<td colspan="2" class="nump">1,506<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_InternationalBankForReconstructionAndDevelopmenstMember', window );">International bank for reconstruction and development - IBRD [member]</a></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsAndFinancingCreditLimited', window );">Borrowings and financing - credit limits</a></td>
<td colspan="2" class="nump">1,296<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_Others1Member', window );">Other [member]</a></td>
<td colspan="2" class="text">&#160;<span></span>
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<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BorrowingsAndFinancingCreditLimited', window );">Borrowings and financing - credit limits</a></td>
<td colspan="2" class="nump">R$ 51<span></span>
</td>
</tr>
<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Brazilian Central Bank's exchange sell rate as of December 30, 2020 (US$ 1.00 = R$ 5.1967; Yen 1.00 = R$ 0.05043).</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_BorrowingsAndFinancingCreditLimited">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of borrowing and financing credit.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_BorrowingsAndFinancingCreditLimited</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BrazilianFederalSavingsBankMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BrazilianFederalSavingsBankMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BrazilianDevelopmentsBankBNDESMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BrazilianDevelopmentsBankBNDESMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_JapanInternationalCooperationAgencysMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_JapanInternationalCooperationAgencysMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_InterAmericanDevelopmentBankBIDMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_InterAmericanDevelopmentBankBIDMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_InternationalBankForReconstructionAndDevelopmenstMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_InternationalBankForReconstructionAndDevelopmenstMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_Others1Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_Others1Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>136
<FILENAME>R122.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731816485096">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>17 Borrowings and financing (Details Narrative)<br> R$ / shares in Units, R$ in Thousands, $ in Thousands</strong></div></th>
<th class="th" colspan="2">1 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="2"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th">
<div>May 31, 2020 </div>
<div>BRL (R$) </div>
<div>R$ / shares</div>
</th>
<th class="th">
<div>May 31, 2020 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>BRL (R$) </div>
<div>R$ / $ </div>
<div>R$ / &#165;</div>
</th>
<th class="th">
<div>Sep. 30, 2020 </div>
<div>BRL (R$)</div>
</th>
<th class="th">
<div>Sep. 30, 2020 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jan. 31, 2020 </div>
<div>BRL (R$)</div>
</th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>R$ / $ </div>
<div>R$ / &#165;</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IssuersNetSalesAndorServiceRevenuePercentage', window );">Issuer's net sales and/or service revenue, percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">25.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_LeasePaymentPeriod', window );">Lease payment period</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">the lease payment period starts (240 monthly installments)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sbs_SeventeenIssueDebenturesSeriesSecondMember', window );">17th issue debentures - series 2 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AmortizedLastInstallmentsAmount', window );">Amortized installments amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 291,800<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sbs_TwentyFifthDebenturesMember', window );">25th issue debentures [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AgreementClauseInCaseOfEarlyMaturityOfDebt', window );">Agreement clause in case of early maturity of debt</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 155,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sbs_TwentySixthDebenturesMember', window );">26th issue debentures [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AgreementClauseInCaseOfEarlyMaturityOfDebt', window );">Agreement clause in case of early maturity of debt</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">155,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sbs_TwentySevenDebenturesMember', window );">27th issue debentures [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AgreementClauseInCaseOfEarlyMaturityOfDebt', window );">Agreement clause in case of early maturity of debt</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 160,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sbs_BID2202ContractMember', window );">BID 2202 contract [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ExchangeAmount', window );">Exchange amount</a></td>
<td class="nump">R$ 2,810,907<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Interest rate</a></td>
<td class="text">CDI + 0.86% p.a.<span></span>
</td>
<td class="text">CDI + 0.86% p.a.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ComposeDebtBalance', window );">Compose the debt balance | R$ / shares</a></td>
<td class="nump">R$ 5.683<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sbs_EurobondsMember', window );">Eurobonds [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_LoanAmortizationAmount', window );">Loan amortization amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 1,910,124<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_JPY', window );">Yen</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClosingForeignExchangeRate', window );">Exchange rate | R$ / &#165;</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0.05043<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0.03715<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_USD', window );">USD</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClosingForeignExchangeRate', window );">Exchange rate | R$ / $</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5.1967<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4.0307<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_USD', window );">USD | BID 2202 contract [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ExchangeAmount', window );">Exchange amount | $</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 494,617<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_USD', window );">USD | Eurobonds [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_LoanAmortizationAmount', window );">Loan amortization amount | $</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 357,763<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsInterestRateBasis">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The basis (reference rate) used for calculation of the interest rate on borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 7<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_7&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsInterestRateBasis</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClosingForeignExchangeRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The spot exchange rate at the end of the reporting period. Exchange rate is the ratio of exchange for two currencies. Spot exchange rate is the exchange rate for immediate delivery.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClosingForeignExchangeRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:decimalItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_AgreementClauseInCaseOfEarlyMaturityOfDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of agreement clause in case of early maturity debt.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AgreementClauseInCaseOfEarlyMaturityOfDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_AmortizedLastInstallmentsAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of amortized last installments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AmortizedLastInstallmentsAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ComposeDebtBalance">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Information about the compose the debt balance.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ComposeDebtBalance</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ExchangeAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of exchange.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ExchangeAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_IssuersNetSalesAndorServiceRevenuePercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage of Issuer's net sales and/or service revenue.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IssuersNetSalesAndorServiceRevenuePercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_LeasePaymentPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Information about the lease payment period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_LeasePaymentPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_LoanAmortizationAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of loan amortization.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_LoanAmortizationAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_SeventeenIssueDebenturesSeriesSecondMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_SeventeenIssueDebenturesSeriesSecondMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_TwentyFifthDebenturesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_TwentyFifthDebenturesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_TwentySixthDebenturesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_TwentySixthDebenturesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_TwentySevenDebenturesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_TwentySevenDebenturesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_BID2202ContractMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_BID2202ContractMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
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</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_EurobondsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=sbs_EurobondsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CurrencyAxis=currency_JPY">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CurrencyAxis=currency_JPY</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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<tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CurrencyAxis=currency_USD</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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</table></div>
</div></td></tr>
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</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>137
<FILENAME>R123.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731818513112">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>18 Taxes recoverable/payable (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfTaxesRecoverablePayableLineItems', window );"><strong>Summary of taxes recoverable payable [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentTaxAssets', window );">Current tax assets</a></td>
<td class="nump">R$ 22,672<span></span>
</td>
<td class="nump">R$ 141,266<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_IncomeTaxAndSocialsContributionMember', window );">Income tax and social contribution [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfTaxesRecoverablePayableLineItems', window );"><strong>Summary of taxes recoverable payable [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentTaxAssets', window );">Current tax assets</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">136,436<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_OtherFederalTaxesMember', window );">Other federal taxes [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfTaxesRecoverablePayableLineItems', window );"><strong>Summary of taxes recoverable payable [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentTaxAssets', window );">Current tax assets</a></td>
<td class="nump">18,281<span></span>
</td>
<td class="nump">3,471<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_WithholdingsIncomeTaxMember', window );">Withholding income tax (IRRF) on financial investments [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfTaxesRecoverablePayableLineItems', window );"><strong>Summary of taxes recoverable payable [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentTaxAssets', window );">Current tax assets</a></td>
<td class="nump">R$ 4,391<span></span>
</td>
<td class="nump">R$ 1,359<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentTaxAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The excess of amount paid for current tax in respect of current and prior periods over the amount due for those periods. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph n<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_n&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentTaxAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SummaryOfTaxesRecoverablePayableLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Its represents information related to summary of taxes recoverable payable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SummaryOfTaxesRecoverablePayableLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_IncomeTaxAndSocialsContributionMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_IncomeTaxAndSocialsContributionMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_OtherFederalTaxesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_OtherFederalTaxesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_WithholdingsIncomeTaxMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_WithholdingsIncomeTaxMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
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</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>138
<FILENAME>R124.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731818527416">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>18 Taxes recoverable/payable (Details 1) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfTaxesRecoverablePayableLineItems', window );"><strong>Summary of taxes recoverable payable [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentTaxLiabilities', window );">Current tax liabilities</a></td>
<td class="nump">R$ 266,819<span></span>
</td>
<td class="nump">R$ 250,318<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_IRRFWithholdingIncomeTaxOnFinancialsInvestmentsMember', window );">IRRF (Withholding income tax) [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfTaxesRecoverablePayableLineItems', window );"><strong>Summary of taxes recoverable payable [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentTaxLiabilities', window );">Current tax liabilities</a></td>
<td class="nump">21,287<span></span>
</td>
<td class="nump">69,932<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_SocialSecuritysContributionMember', window );">INSS (Social Security contribution) [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfTaxesRecoverablePayableLineItems', window );"><strong>Summary of taxes recoverable payable [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentTaxLiabilities', window );">Current tax liabilities</a></td>
<td class="nump">37,599<span></span>
</td>
<td class="nump">39,404<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_COFINSAndPasepMember', window );">Cofins and Pasep [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfTaxesRecoverablePayableLineItems', window );"><strong>Summary of taxes recoverable payable [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentTaxLiabilities', window );">Current tax liabilities</a></td>
<td class="nump">92,601<span></span>
</td>
<td class="nump">94,027<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_OtherTaxPayablesMember', window );">Other tax payable [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfTaxesRecoverablePayableLineItems', window );"><strong>Summary of taxes recoverable payable [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentTaxLiabilities', window );">Current tax liabilities</a></td>
<td class="nump">45,291<span></span>
</td>
<td class="nump">46,955<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_IncomeTaxAndSocialContributionMember', window );">Income tax and social contribution [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfTaxesRecoverablePayableLineItems', window );"><strong>Summary of taxes recoverable payable [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentTaxLiabilities', window );">Current tax liabilities</a></td>
<td class="nump">R$ 69,041<span></span>
</td>
<td class="nump">R$ 0<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentTaxLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current tax for current and prior periods to the extent unpaid. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph n<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_n&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentTaxLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Its represents information related to summary of taxes recoverable payable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SummaryOfTaxesRecoverablePayableLineItems</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_IRRFWithholdingIncomeTaxOnFinancialsInvestmentsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_IRRFWithholdingIncomeTaxOnFinancialsInvestmentsMember</td>
</tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
<td></td>
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<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_SocialSecuritysContributionMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_SocialSecuritysContributionMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_COFINSAndPasepMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_COFINSAndPasepMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_OtherTaxPayablesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_OtherTaxPayablesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_IncomeTaxAndSocialContributionMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_IncomeTaxAndSocialContributionMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>139
<FILENAME>R125.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731818385400">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>19 Deferred taxes and contributions (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfDeferredTaxesAndContributionsLineItems', window );"><strong>Summary of deferred taxes and contributions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssets', window );">Total deferred tax assets</a></td>
<td class="nump">R$ 931,736<span></span>
</td>
<td class="nump">R$ 905,258<span></span>
</td>
<td class="nump">R$ 933,815<span></span>
</td>
<td class="nump">R$ 1,054,103<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Total deferred tax liabilities</a></td>
<td class="num">(1,252,452)<span></span>
</td>
<td class="num">(1,339,254)<span></span>
</td>
<td class="num">(1,195,057)<span></span>
</td>
<td class="num">(1,090,857)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Deferred tax assets (liabilities), net</a></td>
<td class="num">(320,716)<span></span>
</td>
<td class="num">(433,996)<span></span>
</td>
<td class="num">(261,242)<span></span>
</td>
<td class="num">(36,754)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_TaxProvisionsMember', window );">Provisions [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfDeferredTaxesAndContributionsLineItems', window );"><strong>Summary of deferred taxes and contributions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssets', window );">Total deferred tax assets</a></td>
<td class="nump">436,445<span></span>
</td>
<td class="nump">366,673<span></span>
</td>
<td class="nump">337,833<span></span>
</td>
<td class="nump">482,863<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_PensionObligationsG1Member', window );">Pension obligations - G1 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfDeferredTaxesAndContributionsLineItems', window );"><strong>Summary of deferred taxes and contributions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssets', window );">Total deferred tax assets</a></td>
<td class="nump">154,498<span></span>
</td>
<td class="nump">157,998<span></span>
</td>
<td class="nump">157,044<span></span>
</td>
<td class="nump">165,503<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_DonationsMember', window );">Donations of underlying asset on concession agreements [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfDeferredTaxesAndContributionsLineItems', window );"><strong>Summary of deferred taxes and contributions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssets', window );">Total deferred tax assets</a></td>
<td class="nump">50,142<span></span>
</td>
<td class="nump">51,818<span></span>
</td>
<td class="nump">54,131<span></span>
</td>
<td class="nump">55,112<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_CreditLossesMember', window );">Credit losses [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfDeferredTaxesAndContributionsLineItems', window );"><strong>Summary of deferred taxes and contributions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssets', window );">Total deferred tax assets</a></td>
<td class="nump">155,719<span></span>
</td>
<td class="nump">145,622<span></span>
</td>
<td class="nump">197,920<span></span>
</td>
<td class="nump">199,063<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_DeferredTaxesOtherMember', window );">Deferred taxes other [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfDeferredTaxesAndContributionsLineItems', window );"><strong>Summary of deferred taxes and contributions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssets', window );">Total deferred tax assets</a></td>
<td class="nump">134,932<span></span>
</td>
<td class="nump">183,147<span></span>
</td>
<td class="nump">186,887<span></span>
</td>
<td class="nump">151,562<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_TemporaryDifferenceMember', window );">Temporary difference on concession of intangible asset [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfDeferredTaxesAndContributionsLineItems', window );"><strong>Summary of deferred taxes and contributions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Total deferred tax liabilities</a></td>
<td class="num">(388,675)<span></span>
</td>
<td class="num">(408,732)<span></span>
</td>
<td class="num">(433,842)<span></span>
</td>
<td class="num">(460,177)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_CapitalizationBorrowingCostsMember', window );">Capitalization of borrowing costs [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfDeferredTaxesAndContributionsLineItems', window );"><strong>Summary of deferred taxes and contributions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Total deferred tax liabilities</a></td>
<td class="num">(390,211)<span></span>
</td>
<td class="num">(409,236)<span></span>
</td>
<td class="num">(420,978)<span></span>
</td>
<td class="num">(415,379)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_ProfitOnSupplyGovernmentEntitiesMember', window );">Profit on supply to governmental entities [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfDeferredTaxesAndContributionsLineItems', window );"><strong>Summary of deferred taxes and contributions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Total deferred tax liabilities</a></td>
<td class="num">(356,513)<span></span>
</td>
<td class="num">(372,289)<span></span>
</td>
<td class="num">(206,978)<span></span>
</td>
<td class="num">(76,705)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_ActuarialGainLossG1Member', window );">Actuarial gain/loss - G1 Plan [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfDeferredTaxesAndContributionsLineItems', window );"><strong>Summary of deferred taxes and contributions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Total deferred tax liabilities</a></td>
<td class="num">(48,979)<span></span>
</td>
<td class="num">(54,222)<span></span>
</td>
<td class="num">(36,430)<span></span>
</td>
<td class="num">(36,538)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_ConstructionMarginMember', window );">Construction margin [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfDeferredTaxesAndContributionsLineItems', window );"><strong>Summary of deferred taxes and contributions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Total deferred tax liabilities</a></td>
<td class="num">(48,843)<span></span>
</td>
<td class="num">(83,399)<span></span>
</td>
<td class="num">(86,164)<span></span>
</td>
<td class="num">(88,947)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_BorrowingCostsMember', window );">Borrowing costs [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfDeferredTaxesAndContributionsLineItems', window );"><strong>Summary of deferred taxes and contributions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Total deferred tax liabilities</a></td>
<td class="num">R$ (19,231)<span></span>
</td>
<td class="num">R$ (11,376)<span></span>
</td>
<td class="num">R$ (10,665)<span></span>
</td>
<td class="num">R$ (13,111)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DeferredTaxAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 81<br> -Subparagraph g<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81_g_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph o<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_o&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 56<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_56&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DeferredTaxAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DeferredTaxLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 81<br> -Subparagraph g<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81_g_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph o<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_o&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 56<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_56&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DeferredTaxLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DeferredTaxLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 81<br> -Subparagraph g<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81_g_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DeferredTaxLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SummaryOfDeferredTaxesAndContributionsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Its represents information related to summary of deferred taxes and contributions.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SummaryOfDeferredTaxesAndContributionsLineItems</td>
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<tr>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731818528760">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>19 Deferred taxes and contributions (Details 1) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfDeferredTaxesAndContributionsLineItems', window );"><strong>Summary of deferred taxes and contributions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssets', window );">Deferred income tax assets</a></td>
<td class="nump">R$ 931,736<span></span>
</td>
<td class="nump">R$ 905,258<span></span>
</td>
<td class="nump">R$ 933,815<span></span>
</td>
<td class="nump">R$ 1,054,103<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Deferred income tax liabilities</a></td>
<td class="num">(1,252,452)<span></span>
</td>
<td class="num">(1,339,254)<span></span>
</td>
<td class="num">(1,195,057)<span></span>
</td>
<td class="num">(1,090,857)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Deferred tax assets (liabilities), net</a></td>
<td class="num">(320,716)<span></span>
</td>
<td class="num">(433,996)<span></span>
</td>
<td class="num">R$ (261,242)<span></span>
</td>
<td class="num">R$ (36,754)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_RealizedWithin12MonthsMember', window );">To be realized within 12 months [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfDeferredTaxesAndContributionsLineItems', window );"><strong>Summary of deferred taxes and contributions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssets', window );">Deferred income tax assets</a></td>
<td class="nump">263,580<span></span>
</td>
<td class="nump">189,740<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Deferred income tax liabilities</a></td>
<td class="num">(31,388)<span></span>
</td>
<td class="num">(35,954)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_RealizedAfter1YearMember', window );">to be realized after one year [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfDeferredTaxesAndContributionsLineItems', window );"><strong>Summary of deferred taxes and contributions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssets', window );">Deferred income tax assets</a></td>
<td class="nump">668,156<span></span>
</td>
<td class="nump">715,518<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Deferred income tax liabilities</a></td>
<td class="num">R$ (1,221,064)<span></span>
</td>
<td class="num">R$ (1,303,300)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
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<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DeferredTaxAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 81<br> -Subparagraph g<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81_g_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph o<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_o&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 56<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_56&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DeferredTaxAssets</td>
</tr>
<tr>
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</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DeferredTaxLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 81<br> -Subparagraph g<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81_g_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph o<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_o&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 56<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_56&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DeferredTaxLiabilities</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DeferredTaxLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 81<br> -Subparagraph g<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81_g_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DeferredTaxLiabilityAsset</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SummaryOfDeferredTaxesAndContributionsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Its represents information related to summary of deferred taxes and contributions.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SummaryOfDeferredTaxesAndContributionsLineItems</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_RealizedWithin12MonthsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_RealizedWithin12MonthsMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_RealizedAfter1YearMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<FILENAME>R127.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731823209160">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>19 Deferred taxes and contributions (Details 2) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfDeferredTaxesAndContributionsLineItems', window );"><strong>Summary of deferred taxes and contributions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssets', window );">Deferred income tax assets, beginning</a></td>
<td class="nump">R$ 905,258<span></span>
</td>
<td class="nump">R$ 933,815<span></span>
</td>
<td class="nump">R$ 1,054,103<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Deferred income tax liabilities, beginning</a></td>
<td class="num">(1,339,254)<span></span>
</td>
<td class="num">(1,195,057)<span></span>
</td>
<td class="num">(1,090,857)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Deferred tax assets (liabilities) net, beginning</a></td>
<td class="num">(433,996)<span></span>
</td>
<td class="num">(261,242)<span></span>
</td>
<td class="num">(36,754)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DeferredTaxAssetChanges', window );">Deferred tax asset, changes</a></td>
<td class="nump">26,478<span></span>
</td>
<td class="num">(28,557)<span></span>
</td>
<td class="num">(120,288)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DeferredTaxLiabilitiesChanges', window );">Deferred tax liabilities, changes</a></td>
<td class="nump">86,802<span></span>
</td>
<td class="num">(144,197)<span></span>
</td>
<td class="num">(104,200)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DeferredTaxAssetsNetChanges', window );">Deferred tax assets, net, changes</a></td>
<td class="nump">113,280<span></span>
</td>
<td class="num">(172,754)<span></span>
</td>
<td class="num">(224,488)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssets', window );">Deferred income tax assets, ending</a></td>
<td class="nump">931,736<span></span>
</td>
<td class="nump">905,258<span></span>
</td>
<td class="nump">933,815<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Deferred income tax liabilities, ending</a></td>
<td class="num">(1,252,452)<span></span>
</td>
<td class="num">(1,339,254)<span></span>
</td>
<td class="num">(1,195,057)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Deferred tax assets (liabilities) net, ending</a></td>
<td class="num">(320,716)<span></span>
</td>
<td class="num">(433,996)<span></span>
</td>
<td class="num">(261,242)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_TaxProvisionsMember', window );">Provisions [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfDeferredTaxesAndContributionsLineItems', window );"><strong>Summary of deferred taxes and contributions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssets', window );">Deferred income tax assets, beginning</a></td>
<td class="nump">366,673<span></span>
</td>
<td class="nump">337,833<span></span>
</td>
<td class="nump">482,863<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DeferredTaxAssetChanges', window );">Deferred tax asset, changes</a></td>
<td class="nump">69,772<span></span>
</td>
<td class="nump">28,840<span></span>
</td>
<td class="num">(145,030)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssets', window );">Deferred income tax assets, ending</a></td>
<td class="nump">436,445<span></span>
</td>
<td class="nump">366,673<span></span>
</td>
<td class="nump">337,833<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_PensionObligationsG1Member', window );">Pension obligations - G1 [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfDeferredTaxesAndContributionsLineItems', window );"><strong>Summary of deferred taxes and contributions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssets', window );">Deferred income tax assets, beginning</a></td>
<td class="nump">157,998<span></span>
</td>
<td class="nump">157,044<span></span>
</td>
<td class="nump">165,503<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DeferredTaxAssetChanges', window );">Deferred tax asset, changes</a></td>
<td class="num">(3,500)<span></span>
</td>
<td class="nump">954<span></span>
</td>
<td class="num">(8,459)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssets', window );">Deferred income tax assets, ending</a></td>
<td class="nump">154,498<span></span>
</td>
<td class="nump">157,998<span></span>
</td>
<td class="nump">157,044<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_DonationsMember', window );">Donations of underlying asset on concession agreements [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfDeferredTaxesAndContributionsLineItems', window );"><strong>Summary of deferred taxes and contributions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssets', window );">Deferred income tax assets, beginning</a></td>
<td class="nump">51,818<span></span>
</td>
<td class="nump">54,131<span></span>
</td>
<td class="nump">55,112<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DeferredTaxAssetChanges', window );">Deferred tax asset, changes</a></td>
<td class="num">(1,676)<span></span>
</td>
<td class="num">(2,313)<span></span>
</td>
<td class="num">(981)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssets', window );">Deferred income tax assets, ending</a></td>
<td class="nump">50,142<span></span>
</td>
<td class="nump">51,818<span></span>
</td>
<td class="nump">54,131<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_CreditLossesMember', window );">Credit losses [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfDeferredTaxesAndContributionsLineItems', window );"><strong>Summary of deferred taxes and contributions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssets', window );">Deferred income tax assets, beginning</a></td>
<td class="nump">145,622<span></span>
</td>
<td class="nump">197,920<span></span>
</td>
<td class="nump">199,063<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DeferredTaxAssetChanges', window );">Deferred tax asset, changes</a></td>
<td class="nump">10,097<span></span>
</td>
<td class="num">(52,298)<span></span>
</td>
<td class="num">(1,143)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssets', window );">Deferred income tax assets, ending</a></td>
<td class="nump">155,719<span></span>
</td>
<td class="nump">145,622<span></span>
</td>
<td class="nump">197,920<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_DeferredTaxesOtherMember', window );">Deferred taxes other [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfDeferredTaxesAndContributionsLineItems', window );"><strong>Summary of deferred taxes and contributions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssets', window );">Deferred income tax assets, beginning</a></td>
<td class="nump">183,147<span></span>
</td>
<td class="nump">186,887<span></span>
</td>
<td class="nump">151,562<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DeferredTaxAssetChanges', window );">Deferred tax asset, changes</a></td>
<td class="num">(48,215)<span></span>
</td>
<td class="num">(3,740)<span></span>
</td>
<td class="nump">35,325<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssets', window );">Deferred income tax assets, ending</a></td>
<td class="nump">134,932<span></span>
</td>
<td class="nump">183,147<span></span>
</td>
<td class="nump">186,887<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_TemporaryDifferenceMember', window );">Temporary difference on concession of intangible asset [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfDeferredTaxesAndContributionsLineItems', window );"><strong>Summary of deferred taxes and contributions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Deferred income tax liabilities, beginning</a></td>
<td class="num">(408,732)<span></span>
</td>
<td class="num">(433,842)<span></span>
</td>
<td class="num">(460,177)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DeferredTaxLiabilitiesChanges', window );">Deferred tax liabilities, changes</a></td>
<td class="nump">20,057<span></span>
</td>
<td class="nump">25,110<span></span>
</td>
<td class="nump">26,335<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Deferred income tax liabilities, ending</a></td>
<td class="num">(388,675)<span></span>
</td>
<td class="num">(408,732)<span></span>
</td>
<td class="num">(433,842)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_CapitalizationBorrowingCostsMember', window );">Capitalization of borrowing costs [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfDeferredTaxesAndContributionsLineItems', window );"><strong>Summary of deferred taxes and contributions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Deferred income tax liabilities, beginning</a></td>
<td class="num">(409,236)<span></span>
</td>
<td class="num">(420,978)<span></span>
</td>
<td class="num">(415,379)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DeferredTaxLiabilitiesChanges', window );">Deferred tax liabilities, changes</a></td>
<td class="nump">19,025<span></span>
</td>
<td class="nump">11,742<span></span>
</td>
<td class="num">(5,599)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Deferred income tax liabilities, ending</a></td>
<td class="num">(390,211)<span></span>
</td>
<td class="num">(409,236)<span></span>
</td>
<td class="num">(420,978)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_ProfitOnSupplyGovernmentEntitiesMember', window );">Profit on supply to governmental entities [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfDeferredTaxesAndContributionsLineItems', window );"><strong>Summary of deferred taxes and contributions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Deferred income tax liabilities, beginning</a></td>
<td class="num">(372,289)<span></span>
</td>
<td class="num">(206,978)<span></span>
</td>
<td class="num">(76,705)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DeferredTaxLiabilitiesChanges', window );">Deferred tax liabilities, changes</a></td>
<td class="nump">15,776<span></span>
</td>
<td class="num">(165,311)<span></span>
</td>
<td class="num">(130,273)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Deferred income tax liabilities, ending</a></td>
<td class="num">(356,513)<span></span>
</td>
<td class="num">(372,289)<span></span>
</td>
<td class="num">(206,978)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_ActuarialGainLossG1Member', window );">Actuarial gain/loss - G1 Plan [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfDeferredTaxesAndContributionsLineItems', window );"><strong>Summary of deferred taxes and contributions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Deferred income tax liabilities, beginning</a></td>
<td class="num">(54,222)<span></span>
</td>
<td class="num">(36,430)<span></span>
</td>
<td class="num">(36,538)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DeferredTaxLiabilitiesChanges', window );">Deferred tax liabilities, changes</a></td>
<td class="nump">5,243<span></span>
</td>
<td class="num">(17,792)<span></span>
</td>
<td class="nump">108<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Deferred income tax liabilities, ending</a></td>
<td class="num">(48,979)<span></span>
</td>
<td class="num">(54,222)<span></span>
</td>
<td class="num">(36,430)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_ConstructionMarginMember', window );">Construction margin [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfDeferredTaxesAndContributionsLineItems', window );"><strong>Summary of deferred taxes and contributions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Deferred income tax liabilities, beginning</a></td>
<td class="num">(83,399)<span></span>
</td>
<td class="num">(86,164)<span></span>
</td>
<td class="num">(88,947)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DeferredTaxLiabilitiesChanges', window );">Deferred tax liabilities, changes</a></td>
<td class="nump">34,556<span></span>
</td>
<td class="nump">2,765<span></span>
</td>
<td class="nump">2,783<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Deferred income tax liabilities, ending</a></td>
<td class="num">(48,843)<span></span>
</td>
<td class="num">(83,399)<span></span>
</td>
<td class="num">(86,164)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_BorrowingCostsMember', window );">Borrowing costs [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfDeferredTaxesAndContributionsLineItems', window );"><strong>Summary of deferred taxes and contributions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Deferred income tax liabilities, beginning</a></td>
<td class="num">(11,376)<span></span>
</td>
<td class="num">(10,665)<span></span>
</td>
<td class="num">(13,111)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DeferredTaxLiabilitiesChanges', window );">Deferred tax liabilities, changes</a></td>
<td class="num">(7,855)<span></span>
</td>
<td class="num">(711)<span></span>
</td>
<td class="nump">2,446<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Deferred income tax liabilities, ending</a></td>
<td class="num">R$ (19,231)<span></span>
</td>
<td class="num">R$ (11,376)<span></span>
</td>
<td class="num">R$ (10,665)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DeferredTaxAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 81<br> -Subparagraph g<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81_g_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph o<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_o&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 56<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_56&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DeferredTaxAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DeferredTaxLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 81<br> -Subparagraph g<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81_g_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph o<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_o&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 56<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_56&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DeferredTaxLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DeferredTaxLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 81<br> -Subparagraph g<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81_g_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DeferredTaxLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_DeferredTaxAssetChanges">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of deferred tax assets changes.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_DeferredTaxAssetChanges</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_DeferredTaxAssetsNetChanges">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of defered tax assets net changes.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_DeferredTaxAssetsNetChanges</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_DeferredTaxLiabilitiesChanges">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of deferred tax liabilites changes.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_DeferredTaxLiabilitiesChanges</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SummaryOfDeferredTaxesAndContributionsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Its represents information related to summary of deferred taxes and contributions.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SummaryOfDeferredTaxesAndContributionsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_TaxProvisionsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_TaxProvisionsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_PensionObligationsG1Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_PensionObligationsG1Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_DonationsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_DonationsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_CreditLossesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_CreditLossesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_DeferredTaxesOtherMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_DeferredTaxesOtherMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_TemporaryDifferenceMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_TemporaryDifferenceMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_CapitalizationBorrowingCostsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_CapitalizationBorrowingCostsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_ProfitOnSupplyGovernmentEntitiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_ProfitOnSupplyGovernmentEntitiesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_ActuarialGainLossG1Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_ActuarialGainLossG1Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_ConstructionMarginMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_ConstructionMarginMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_BorrowingCostsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_BorrowingCostsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>142
<FILENAME>R128.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731820630632">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>19 Deferred taxes and contributions (Details 3) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DeferredTaxesAndContributionsAbstract', window );"><strong>Deferred Taxes And Contributions</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Deferred tax assets (liabilities) net, beginning</a></td>
<td class="num">R$ (433,996)<span></span>
</td>
<td class="num">R$ (261,242)<span></span>
</td>
<td class="num">R$ (36,754)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss', window );">Net change in the year - corresponding entry to the income statement</a></td>
<td class="nump">108,037<span></span>
</td>
<td class="num">(154,962)<span></span>
</td>
<td class="num">(224,596)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DeferredTaxesCorrespondingEntryToValuationAdjustmentsToEquity', window );">Net change in the year - corresponding entry to valuation adjustments to equity (Note 21 (b))</a></td>
<td class="nump">5,243<span></span>
</td>
<td class="num">(17,792)<span></span>
</td>
<td class="nump">108<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseInDeferredTaxLiabilityAsset', window );">Total net change</a></td>
<td class="nump">113,280<span></span>
</td>
<td class="num">(172,754)<span></span>
</td>
<td class="num">(224,488)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Deferred tax assets (liabilities) net, ending</a></td>
<td class="num">R$ (320,716)<span></span>
</td>
<td class="num">R$ (433,996)<span></span>
</td>
<td class="num">R$ (261,242)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 81<br> -Subparagraph g<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81_g_ii&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DeferredTaxLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 81<br> -Subparagraph g<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81_g_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DeferredTaxLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseInDeferredTaxLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in a deferred tax liability (asset). [Refer: Deferred tax liability (asset)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 81<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseInDeferredTaxLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_DeferredTaxesAndContributionsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_DeferredTaxesAndContributionsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_DeferredTaxesCorrespondingEntryToValuationAdjustmentsToEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of deferred taxes xorreposnding entry to valuation adjustment. to equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_DeferredTaxesCorrespondingEntryToValuationAdjustmentsToEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>143
<FILENAME>R129.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731815534568">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>19 Deferred taxes and contributions (Details 4) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DeferredTaxesAndContributionsAbstract', window );"><strong>Deferred Taxes And Contributions</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossBeforeTax', window );">Profit before income taxes</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 1,326,002<span></span>
</td>
<td class="nump">R$ 4,677,942<span></span>
</td>
<td class="nump">R$ 3,912,319<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ApplicableTaxRate', window );">Statutory rate</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">34.00%<span></span>
</td>
<td class="nump">34.00%<span></span>
</td>
<td class="nump">34.00%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TaxExpenseIncomeAtApplicableTaxRate', window );">Estimated expense at statutory rate</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">R$ (450,841)<span></span>
</td>
<td class="num">R$ (1,590,500)<span></span>
</td>
<td class="num">R$ (1,330,186)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense', window );">Tax benefit of interest on equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">126,604<span></span>
</td>
<td class="nump">312,339<span></span>
</td>
<td class="nump">264,816<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PermanentDifferencesProvisionLaw', window );">Permanent differences Provision - Law 4,819/1958 - G0</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(37,675)<span></span>
</td>
<td class="num">(44,426)<span></span>
</td>
<td class="num">(46,544)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PermanentDifferencesDonations', window );">Donations</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(8,672)<span></span>
</td>
<td class="num">(19,888)<span></span>
</td>
<td class="num">(13,068)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_OtherTaxDifferences', window );">Other differences</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">17,900<span></span>
</td>
<td class="nump">32,050<span></span>
</td>
<td class="nump">47,731<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IncomeTaxAndSocialContribution', window );">Income tax and social contribution</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(352,684)<span></span>
</td>
<td class="num">(1,310,425)<span></span>
</td>
<td class="num">(1,077,251)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncomeTaxExpenseContinuingOperations', window );">Current income tax and social contribution</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(460,721)<span></span>
</td>
<td class="num">(1,155,463)<span></span>
</td>
<td class="num">(852,655)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxExpenseIncome', window );">Deferred income tax and social contribution</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 108,037<span></span>
</td>
<td class="num">R$ (154,962)<span></span>
</td>
<td class="num">R$ (224,596)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AverageEffectiveTaxRate', window );">Effective rate</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">27.00%<span></span>
</td>
<td class="nump">28.00%<span></span>
</td>
<td class="nump">28.00%<span></span>
</td>
</tr>
<tr><td colspan="4"></td></tr>
<tr><td colspan="4"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Permanent difference related to the provision for actuarial liability (Note 21 (b) (ii)).</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ApplicableTaxRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The applicable income tax rate.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81_c_ii&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ApplicableTaxRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AverageEffectiveTaxRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The tax expense (income) divided by the accounting profit. [Refer: Accounting profit]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81_c_ii&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AverageEffectiveTaxRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DeferredTaxExpenseIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of tax expense (income) relating to changes in deferred tax liabilities and deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 81<br> -Subparagraph g<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81_g_ii&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DeferredTaxExpenseIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncomeTaxExpenseContinuingOperations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 26<br> -IssueDate 2020-01-01<br> -Paragraph 35<br> -Subparagraph b<br> -Clause viii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=26&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_35_b_viii&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 23<br> -Subparagraph h<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_23_h&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 79<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_79&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81_c_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 82<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_82_d&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81_c_ii&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B13<br> -Subparagraph g<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B13_g&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncomeTaxExpenseContinuingOperations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLossBeforeTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The profit (loss) before tax expense or income. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 102<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2020-01-01<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=5&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLossBeforeTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of benefit arising from a previously unrecognised tax loss, tax credit or temporary difference of a prior period that is used to reduce current tax expense. [Refer: Temporary differences [member]; Unused tax losses [member]; Unused tax credits [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 80<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_80_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TaxExpenseIncomeAtApplicableTaxRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The product of the accounting profit multiplied by the applicable tax rate(s). [Refer: Accounting profit; Applicable tax rate]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81_c_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TaxExpenseIncomeAtApplicableTaxRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_DeferredTaxesAndContributionsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_DeferredTaxesAndContributionsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_IncomeTaxAndSocialContribution">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to income tax and social contribution.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IncomeTaxAndSocialContribution</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_OtherTaxDifferences">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to other tax differences.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_OtherTaxDifferences</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_PermanentDifferencesDonations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to permanent differences donations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_PermanentDifferencesDonations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_PermanentDifferencesProvisionLaw">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to permanent differences provision law.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_PermanentDifferencesProvisionLaw</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
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<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731816438248">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>20 Provisions (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfProvisionsLineItems', window );"><strong>Summary of provisions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ProvisionsGross', window );">Provisions</a></td>
<td class="nump">R$ 1,283,662<span></span>
</td>
<td class="nump">R$ 1,078,451<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherProvisions', window );">Escrow deposits</a></td>
<td class="num">(31,360)<span></span>
</td>
<td class="num">(42,643)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ProvisionsNet', window );">Total</a></td>
<td class="nump">1,252,302<span></span>
</td>
<td class="nump">1,035,808<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_CustomerClaimMember', window );">Customer claims [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfProvisionsLineItems', window );"><strong>Summary of provisions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ProvisionsGross', window );">Provisions</a></td>
<td class="nump">160,705<span></span>
</td>
<td class="nump">253,665<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherProvisions', window );">Escrow deposits</a></td>
<td class="num">(10,553)<span></span>
</td>
<td class="num">(9,973)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ProvisionsNet', window );">Total</a></td>
<td class="nump">150,152<span></span>
</td>
<td class="nump">243,692<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_SupplierClaimMember', window );">Supplier claims [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfProvisionsLineItems', window );"><strong>Summary of provisions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ProvisionsGross', window );">Provisions</a></td>
<td class="nump">410,734<span></span>
</td>
<td class="nump">153,654<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherProvisions', window );">Escrow deposits</a></td>
<td class="num">(358)<span></span>
</td>
<td class="num">(298)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ProvisionsNet', window );">Total</a></td>
<td class="nump">410,376<span></span>
</td>
<td class="nump">153,356<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_OtherCivilClaimMember', window );">Other civil claims [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfProvisionsLineItems', window );"><strong>Summary of provisions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ProvisionsGross', window );">Provisions</a></td>
<td class="nump">86,083<span></span>
</td>
<td class="nump">93,910<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherProvisions', window );">Escrow deposits</a></td>
<td class="num">(2,505)<span></span>
</td>
<td class="num">(16,496)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ProvisionsNet', window );">Total</a></td>
<td class="nump">83,578<span></span>
</td>
<td class="nump">77,414<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_TaxClaimMember', window );">Tax claims [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfProvisionsLineItems', window );"><strong>Summary of provisions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ProvisionsGross', window );">Provisions</a></td>
<td class="nump">59,678<span></span>
</td>
<td class="nump">59,143<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherProvisions', window );">Escrow deposits</a></td>
<td class="num">(2,410)<span></span>
</td>
<td class="num">(3,518)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ProvisionsNet', window );">Total</a></td>
<td class="nump">57,268<span></span>
</td>
<td class="nump">55,625<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_LaborClaimMember', window );">Labor claims [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfProvisionsLineItems', window );"><strong>Summary of provisions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ProvisionsGross', window );">Provisions</a></td>
<td class="nump">316,880<span></span>
</td>
<td class="nump">325,129<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherProvisions', window );">Escrow deposits</a></td>
<td class="num">(15,503)<span></span>
</td>
<td class="num">(12,329)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ProvisionsNet', window );">Total</a></td>
<td class="nump">301,377<span></span>
</td>
<td class="nump">312,800<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_EnvironmentalClaimMember', window );">Environmental claims [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfProvisionsLineItems', window );"><strong>Summary of provisions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ProvisionsGross', window );">Provisions</a></td>
<td class="nump">249,582<span></span>
</td>
<td class="nump">192,950<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherProvisions', window );">Escrow deposits</a></td>
<td class="num">(31)<span></span>
</td>
<td class="num">(29)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ProvisionsNet', window );">Total</a></td>
<td class="nump">249,551<span></span>
</td>
<td class="nump">192,921<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_CurrentProvisionMember', window );">Current [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfProvisionsLineItems', window );"><strong>Summary of provisions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ProvisionsGross', window );">Provisions</a></td>
<td class="nump">760,209<span></span>
</td>
<td class="nump">550,247<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherProvisions', window );">Escrow deposits</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ProvisionsNet', window );">Total</a></td>
<td class="nump">760,209<span></span>
</td>
<td class="nump">550,247<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_NoncurrentProvisionMember', window );">Noncurrent [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfProvisionsLineItems', window );"><strong>Summary of provisions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ProvisionsGross', window );">Provisions</a></td>
<td class="nump">523,453<span></span>
</td>
<td class="nump">528,204<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherProvisions', window );">Escrow deposits</a></td>
<td class="num">(31,360)<span></span>
</td>
<td class="num">(42,643)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ProvisionsNet', window );">Total</a></td>
<td class="nump">R$ 492,093<span></span>
</td>
<td class="nump">R$ 485,561<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherProvisions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of provisions other than provisions for employee benefits. [Refer: Provisions]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 37<br> -IssueDate 2020-01-01<br> -Paragraph 84<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=37&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_84_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 78<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_78_d&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherProvisions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ProvisionsGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to provisions gross.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ProvisionsGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ProvisionsNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to provisions net.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ProvisionsNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SummaryOfProvisionsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Its represents information related to summary of porovisions.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SummaryOfProvisionsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfProvisionsAxis=sbs_CustomerClaimMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfProvisionsAxis=sbs_CustomerClaimMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfProvisionsAxis=sbs_SupplierClaimMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfProvisionsAxis=sbs_SupplierClaimMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfProvisionsAxis=sbs_OtherCivilClaimMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfProvisionsAxis=sbs_OtherCivilClaimMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfProvisionsAxis=sbs_TaxClaimMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfProvisionsAxis=sbs_TaxClaimMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfProvisionsAxis=sbs_LaborClaimMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfProvisionsAxis=sbs_LaborClaimMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfProvisionsAxis=sbs_EnvironmentalClaimMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfProvisionsAxis=sbs_EnvironmentalClaimMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfProvisionsAxis=sbs_CurrentProvisionMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfProvisionsAxis=sbs_CurrentProvisionMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfProvisionsAxis=sbs_NoncurrentProvisionMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfProvisionsAxis=sbs_NoncurrentProvisionMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>145
<FILENAME>R131.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731822998456">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>20 Provisions (Details 1) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfProvisionsLineItems', window );"><strong>Summary of provisions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Provisions', window );">Provisions, beginning</a></td>
<td class="nump">R$ 1,035,808<span></span>
</td>
<td class="nump">R$ 892,862<span></span>
</td>
<td class="nump">R$ 1,078,204<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionalProvisionsOtherProvisions', window );">Additional provisions</a></td>
<td class="nump">270,575<span></span>
</td>
<td class="nump">348,388<span></span>
</td>
<td class="nump">162,859<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions', window );">Interest and inflation adjustment</a></td>
<td class="nump">295,777<span></span>
</td>
<td class="nump">252,243<span></span>
</td>
<td class="nump">124,057<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProvisionUsedOtherProvisions', window );">Use of the accrual</a></td>
<td class="num">(214,689)<span></span>
</td>
<td class="num">(250,280)<span></span>
</td>
<td class="num">(244,077)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_UnusedProvisionReversedOtherProvisions', window );">Amounts not used (reversal)</a></td>
<td class="num">(135,169)<span></span>
</td>
<td class="num">(207,405)<span></span>
</td>
<td class="num">(228,181)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Provisions', window );">Provisions, ending</a></td>
<td class="nump">1,252,302<span></span>
</td>
<td class="nump">1,035,808<span></span>
</td>
<td class="nump">892,862<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_CustomerClaimMember', window );">Customer claims [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfProvisionsLineItems', window );"><strong>Summary of provisions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Provisions', window );">Provisions, beginning</a></td>
<td class="nump">253,665<span></span>
</td>
<td class="nump">290,649<span></span>
</td>
<td class="nump">438,619<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionalProvisionsOtherProvisions', window );">Additional provisions</a></td>
<td class="nump">16,465<span></span>
</td>
<td class="nump">57,314<span></span>
</td>
<td class="nump">29,732<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions', window );">Interest and inflation adjustment</a></td>
<td class="nump">19,638<span></span>
</td>
<td class="nump">53,929<span></span>
</td>
<td class="nump">40,749<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProvisionUsedOtherProvisions', window );">Use of the accrual</a></td>
<td class="num">(78,640)<span></span>
</td>
<td class="num">(99,379)<span></span>
</td>
<td class="num">(141,421)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_UnusedProvisionReversedOtherProvisions', window );">Amounts not used (reversal)</a></td>
<td class="num">(50,423)<span></span>
</td>
<td class="num">(48,848)<span></span>
</td>
<td class="num">(77,030)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Provisions', window );">Provisions, ending</a></td>
<td class="nump">160,705<span></span>
</td>
<td class="nump">253,665<span></span>
</td>
<td class="nump">290,649<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_SupplierClaimMember', window );">Supplier claims [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfProvisionsLineItems', window );"><strong>Summary of provisions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Provisions', window );">Provisions, beginning</a></td>
<td class="nump">153,654<span></span>
</td>
<td class="nump">67,985<span></span>
</td>
<td class="nump">332,037<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionalProvisionsOtherProvisions', window );">Additional provisions</a></td>
<td class="nump">149,566<span></span>
</td>
<td class="nump">54,223<span></span>
</td>
<td class="nump">36,100<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions', window );">Interest and inflation adjustment</a></td>
<td class="nump">201,259<span></span>
</td>
<td class="nump">102,686<span></span>
</td>
<td class="nump">21,161<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProvisionUsedOtherProvisions', window );">Use of the accrual</a></td>
<td class="num">(68,801)<span></span>
</td>
<td class="num">(42,948)<span></span>
</td>
<td class="num">(308,253)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_UnusedProvisionReversedOtherProvisions', window );">Amounts not used (reversal)</a></td>
<td class="num">(24,944)<span></span>
</td>
<td class="num">(28,292)<span></span>
</td>
<td class="num">(13,060)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Provisions', window );">Provisions, ending</a></td>
<td class="nump">410,734<span></span>
</td>
<td class="nump">153,654<span></span>
</td>
<td class="nump">67,985<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_OtherCivilClaimMember', window );">Other civil claims [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfProvisionsLineItems', window );"><strong>Summary of provisions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Provisions', window );">Provisions, beginning</a></td>
<td class="nump">93,910<span></span>
</td>
<td class="nump">98,302<span></span>
</td>
<td class="nump">114,544<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionalProvisionsOtherProvisions', window );">Additional provisions</a></td>
<td class="nump">15,944<span></span>
</td>
<td class="nump">28,888<span></span>
</td>
<td class="nump">22,578<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions', window );">Interest and inflation adjustment</a></td>
<td class="nump">11,109<span></span>
</td>
<td class="nump">18,713<span></span>
</td>
<td class="nump">12,939<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProvisionUsedOtherProvisions', window );">Use of the accrual</a></td>
<td class="num">(23,009)<span></span>
</td>
<td class="num">(9,766)<span></span>
</td>
<td class="num">(16,146)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_UnusedProvisionReversedOtherProvisions', window );">Amounts not used (reversal)</a></td>
<td class="num">(11,871)<span></span>
</td>
<td class="num">(42,227)<span></span>
</td>
<td class="num">(35,613)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Provisions', window );">Provisions, ending</a></td>
<td class="nump">86,083<span></span>
</td>
<td class="nump">93,910<span></span>
</td>
<td class="nump">98,302<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_TaxClaimMember', window );">Tax claims [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfProvisionsLineItems', window );"><strong>Summary of provisions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Provisions', window );">Provisions, beginning</a></td>
<td class="nump">59,143<span></span>
</td>
<td class="nump">63,335<span></span>
</td>
<td class="nump">77,100<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionalProvisionsOtherProvisions', window );">Additional provisions</a></td>
<td class="nump">4,333<span></span>
</td>
<td class="nump">11,821<span></span>
</td>
<td class="nump">10,763<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions', window );">Interest and inflation adjustment</a></td>
<td class="nump">2,737<span></span>
</td>
<td class="nump">2,918<span></span>
</td>
<td class="nump">4,157<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProvisionUsedOtherProvisions', window );">Use of the accrual</a></td>
<td class="num">(1,875)<span></span>
</td>
<td class="num">(4,982)<span></span>
</td>
<td class="num">(2,490)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_UnusedProvisionReversedOtherProvisions', window );">Amounts not used (reversal)</a></td>
<td class="num">(4,660)<span></span>
</td>
<td class="num">(13,949)<span></span>
</td>
<td class="num">(26,195)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Provisions', window );">Provisions, ending</a></td>
<td class="nump">59,678<span></span>
</td>
<td class="nump">59,143<span></span>
</td>
<td class="nump">63,335<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_LaborClaimMember', window );">Labor claims [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfProvisionsLineItems', window );"><strong>Summary of provisions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Provisions', window );">Provisions, beginning</a></td>
<td class="nump">325,129<span></span>
</td>
<td class="nump">302,935<span></span>
</td>
<td class="nump">299,842<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionalProvisionsOtherProvisions', window );">Additional provisions</a></td>
<td class="nump">61,782<span></span>
</td>
<td class="nump">167,995<span></span>
</td>
<td class="nump">83,499<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions', window );">Interest and inflation adjustment</a></td>
<td class="nump">35,541<span></span>
</td>
<td class="nump">61,483<span></span>
</td>
<td class="nump">32,290<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProvisionUsedOtherProvisions', window );">Use of the accrual</a></td>
<td class="num">(61,039)<span></span>
</td>
<td class="num">(112,084)<span></span>
</td>
<td class="num">(44,900)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_UnusedProvisionReversedOtherProvisions', window );">Amounts not used (reversal)</a></td>
<td class="num">(44,533)<span></span>
</td>
<td class="num">(95,200)<span></span>
</td>
<td class="num">(67,796)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Provisions', window );">Provisions, ending</a></td>
<td class="nump">316,880<span></span>
</td>
<td class="nump">325,129<span></span>
</td>
<td class="nump">302,935<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_EnvironmentalClaimMember', window );">Environmental claims [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfProvisionsLineItems', window );"><strong>Summary of provisions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Provisions', window );">Provisions, beginning</a></td>
<td class="nump">192,950<span></span>
</td>
<td class="nump">170,419<span></span>
</td>
<td class="nump">160,446<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionalProvisionsOtherProvisions', window );">Additional provisions</a></td>
<td class="nump">35,392<span></span>
</td>
<td class="nump">42,198<span></span>
</td>
<td class="nump">33,392<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions', window );">Interest and inflation adjustment</a></td>
<td class="nump">27,718<span></span>
</td>
<td class="nump">24,358<span></span>
</td>
<td class="nump">18,294<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProvisionUsedOtherProvisions', window );">Use of the accrual</a></td>
<td class="nump">0<span></span>
</td>
<td class="num">(312)<span></span>
</td>
<td class="num">(115)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_UnusedProvisionReversedOtherProvisions', window );">Amounts not used (reversal)</a></td>
<td class="num">(6,478)<span></span>
</td>
<td class="num">(43,713)<span></span>
</td>
<td class="num">(41,598)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Provisions', window );">Provisions, ending</a></td>
<td class="nump">249,582<span></span>
</td>
<td class="nump">192,950<span></span>
</td>
<td class="nump">170,419<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_SubtotalClaimMember', window );">Subtotal [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfProvisionsLineItems', window );"><strong>Summary of provisions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Provisions', window );">Provisions, beginning</a></td>
<td class="nump">1,078,451<span></span>
</td>
<td class="nump">993,625<span></span>
</td>
<td class="nump">1,422,588<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionalProvisionsOtherProvisions', window );">Additional provisions</a></td>
<td class="nump">283,482<span></span>
</td>
<td class="nump">362,439<span></span>
</td>
<td class="nump">216,064<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions', window );">Interest and inflation adjustment</a></td>
<td class="nump">298,002<span></span>
</td>
<td class="nump">264,087<span></span>
</td>
<td class="nump">129,590<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProvisionUsedOtherProvisions', window );">Use of the accrual</a></td>
<td class="num">(233,364)<span></span>
</td>
<td class="num">(269,471)<span></span>
</td>
<td class="num">(513,325)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_UnusedProvisionReversedOtherProvisions', window );">Amounts not used (reversal)</a></td>
<td class="num">(142,909)<span></span>
</td>
<td class="num">(272,229)<span></span>
</td>
<td class="num">(261,292)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Provisions', window );">Provisions, ending</a></td>
<td class="nump">1,283,662<span></span>
</td>
<td class="nump">1,078,451<span></span>
</td>
<td class="nump">993,625<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_EscrowDepositMember', window );">Escrow deposits [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfProvisionsLineItems', window );"><strong>Summary of provisions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Provisions', window );">Provisions, beginning</a></td>
<td class="num">(42,643)<span></span>
</td>
<td class="num">(100,763)<span></span>
</td>
<td class="num">(344,384)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionalProvisionsOtherProvisions', window );">Additional provisions</a></td>
<td class="num">(12,907)<span></span>
</td>
<td class="num">(14,051)<span></span>
</td>
<td class="num">(53,205)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions', window );">Interest and inflation adjustment</a></td>
<td class="num">(2,225)<span></span>
</td>
<td class="num">(11,844)<span></span>
</td>
<td class="num">(5,533)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProvisionUsedOtherProvisions', window );">Use of the accrual</a></td>
<td class="nump">18,675<span></span>
</td>
<td class="nump">19,191<span></span>
</td>
<td class="nump">269,248<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_UnusedProvisionReversedOtherProvisions', window );">Amounts not used (reversal)</a></td>
<td class="nump">7,740<span></span>
</td>
<td class="nump">64,824<span></span>
</td>
<td class="nump">33,111<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Provisions', window );">Provisions, ending</a></td>
<td class="num">R$ (31,360)<span></span>
</td>
<td class="num">R$ (42,643)<span></span>
</td>
<td class="num">R$ (100,763)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdditionalProvisionsOtherProvisions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of additional other provisions made. [Refer: Other provisions]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 37<br> -IssueDate 2020-01-01<br> -Paragraph 84<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=37&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_84_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdditionalProvisionsOtherProvisions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase in other provisions through adjustments arising from the passage of time. [Refer: Other provisions]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 37<br> -IssueDate 2020-01-01<br> -Paragraph 84<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=37&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_84_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProvisionUsedOtherProvisions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount used (ie incurred and charged against the provision) for other provisions. [Refer: Other provisions]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 37<br> -IssueDate 2020-01-01<br> -Paragraph 84<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=37&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_84_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProvisionUsedOtherProvisions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Provisions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities of uncertain timing or amount.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph l<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_l&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Provisions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_UnusedProvisionReversedOtherProvisions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount reversed for unused other provisions. [Refer: Other provisions]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 37<br> -IssueDate 2020-01-01<br> -Paragraph 84<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=37&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_84_d&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_UnusedProvisionReversedOtherProvisions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SummaryOfProvisionsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Its represents information related to summary of porovisions.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SummaryOfProvisionsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfProvisionsAxis=sbs_CustomerClaimMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfProvisionsAxis=sbs_CustomerClaimMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfProvisionsAxis=sbs_SupplierClaimMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfProvisionsAxis=sbs_SupplierClaimMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfProvisionsAxis=sbs_OtherCivilClaimMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfProvisionsAxis=sbs_OtherCivilClaimMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfProvisionsAxis=sbs_TaxClaimMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfProvisionsAxis=sbs_TaxClaimMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfProvisionsAxis=sbs_LaborClaimMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfProvisionsAxis=sbs_LaborClaimMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfProvisionsAxis=sbs_EnvironmentalClaimMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfProvisionsAxis=sbs_EnvironmentalClaimMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfProvisionsAxis=sbs_SubtotalClaimMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfProvisionsAxis=sbs_SubtotalClaimMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfProvisionsAxis=sbs_EscrowDepositMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfProvisionsAxis=sbs_EscrowDepositMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>146
<FILENAME>R132.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731823165656">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>20 Provisions (Details 2) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfProvisionsLineItems', window );"><strong>Summary of provisions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EstimatedFinancialEffectOfContingentLiabilities', window );">Significant contingent liabilities</a></td>
<td class="nump">R$ 10,460,737<span></span>
</td>
<td class="nump">R$ 9,433,489<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_CustomerClaimMember', window );">Customer claims [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfProvisionsLineItems', window );"><strong>Summary of provisions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EstimatedFinancialEffectOfContingentLiabilities', window );">Significant contingent liabilities</a></td>
<td class="nump">110,508<span></span>
</td>
<td class="nump">86,061<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_SupplierClaimMember', window );">Supplier claims [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfProvisionsLineItems', window );"><strong>Summary of provisions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EstimatedFinancialEffectOfContingentLiabilities', window );">Significant contingent liabilities</a></td>
<td class="nump">1,350,308<span></span>
</td>
<td class="nump">1,986,736<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_OtherCivilClaimMember', window );">Other civil claims [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfProvisionsLineItems', window );"><strong>Summary of provisions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EstimatedFinancialEffectOfContingentLiabilities', window );">Significant contingent liabilities</a></td>
<td class="nump">758,800<span></span>
</td>
<td class="nump">679,623<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_TaxClaimMember', window );">Tax claims [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfProvisionsLineItems', window );"><strong>Summary of provisions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EstimatedFinancialEffectOfContingentLiabilities', window );">Significant contingent liabilities</a></td>
<td class="nump">1,253,636<span></span>
</td>
<td class="nump">1,184,811<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_LaborClaimMember', window );">Labor claims [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfProvisionsLineItems', window );"><strong>Summary of provisions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EstimatedFinancialEffectOfContingentLiabilities', window );">Significant contingent liabilities</a></td>
<td class="nump">1,005,648<span></span>
</td>
<td class="nump">631,364<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_EnvironmentalClaimMember', window );">Environmental claims [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfProvisionsLineItems', window );"><strong>Summary of provisions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EstimatedFinancialEffectOfContingentLiabilities', window );">Significant contingent liabilities</a></td>
<td class="nump">R$ 5,981,837<span></span>
</td>
<td class="nump">R$ 4,864,894<span></span>
</td>
</tr>
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<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EstimatedFinancialEffectOfContingentLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of the estimated financial effect of contingent liabilities. [Refer: Contingent liabilities [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 37<br> -IssueDate 2020-01-01<br> -Paragraph 86<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=37&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_86_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EstimatedFinancialEffectOfContingentLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SummaryOfProvisionsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Its represents information related to summary of porovisions.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SummaryOfProvisionsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfProvisionsAxis=sbs_CustomerClaimMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfProvisionsAxis=sbs_CustomerClaimMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfProvisionsAxis=sbs_SupplierClaimMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfProvisionsAxis=sbs_SupplierClaimMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfProvisionsAxis=sbs_OtherCivilClaimMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfProvisionsAxis=sbs_OtherCivilClaimMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfProvisionsAxis=sbs_TaxClaimMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfProvisionsAxis=sbs_TaxClaimMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfProvisionsAxis=sbs_LaborClaimMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfProvisionsAxis=sbs_LaborClaimMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfProvisionsAxis=sbs_EnvironmentalClaimMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfProvisionsAxis=sbs_EnvironmentalClaimMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>147
<FILENAME>R133.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731812637960">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>20 Provisions (Details Narrative) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>May 25, 2020</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfProvisionsLineItems', window );"><strong>Summary of provisions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_LawsuitsFiledByCommercialCustomers', window );">Lawsuits filed by commercial customers</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">690<span></span>
</td>
<td class="text">680<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_LawsuitsWhichCustomersClaimReductionInSewageTariff', window );">Lawsuits which customers claim a reduction in the sewage tariff</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">310<span></span>
</td>
<td class="text">320<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_LawsuitsWhichCustomersPleadReductionInTariff', window );">Lawsuits which customers plead reduction in tariff</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">30<span></span>
</td>
<td class="text">30<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_GuaranteeInsuranceForEscrowDepositRenewed', window );">Renewed guarantee insurance</a></td>
<td class="nump">R$ 500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_GuaranteeInsuranceForEscrowDeposit', window );">Guarantee insurance for escrow deposit</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 121,469<span></span>
</td>
<td class="nump">R$ 126,385<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_GuaranteeInsuranceForEscrowDepositTerms', window );">Guarantee insurance for escrow deposit terms</a></td>
<td class="text">5 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_GuaranteeInsuranceForEscrowDepositCurrent', window );">Guarantee insurance for escrow deposit, current</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">81,635<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_GuaranteeInsuranceForEscrowDepositOutstanding', window );">Guarantee insurance for escrow deposit outtanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">418,365<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_EnvironmentalClaimMember', window );">Environmental claims [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfProvisionsLineItems', window );"><strong>Summary of provisions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IncreaseDecreaseInLawsuitsDeemedAsContingentLiabilities', window );">Increase (decrease) in the lawsuits deemed as contingent liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,116,943<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IncreaseDecreasedInAccruedLawsuits', window );">Increase in accrued lawsuits due to revisions of expectations arising from court decisions</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">56,630<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_CustomerClaimMember', window );">Customer claims [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfProvisionsLineItems', window );"><strong>Summary of provisions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IncreaseDecreaseInLawsuitsDeemedAsContingentLiabilities', window );">Increase (decrease) in the lawsuits deemed as contingent liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">93,540<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_SupplierClaimMember', window );">Supplier claims [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfProvisionsLineItems', window );"><strong>Summary of provisions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IncreaseDecreaseInLawsuitsDeemedAsContingentLiabilities', window );">Increase (decrease) in the lawsuits deemed as contingent liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">636,428<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IncreaseDecreasedInAccruedLawsuits', window );">Increase in accrued lawsuits due to revisions of expectations arising from court decisions</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">257,020<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_TaxClaimMember', window );">Tax claims [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfProvisionsLineItems', window );"><strong>Summary of provisions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IncreaseDecreaseInLawsuitsDeemedAsContingentLiabilities', window );">Increase (decrease) in the lawsuits deemed as contingent liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">68,825<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TaxDeficiencyNoticeRelatedToSewageServices', window );">Tax deficiency notice related to sewage services</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">731,809<span></span>
</td>
<td class="nump">664,669<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_LaborClaimMember', window );">Labor claims [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfProvisionsLineItems', window );"><strong>Summary of provisions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IncreaseDecreaseInLawsuitsDeemedAsContingentLiabilities', window );">Increase (decrease) in the lawsuits deemed as contingent liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">374,284<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_OtherConcessionRelatedLegalProceedingsMember', window );">Other concession-related legal proceedings [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfProvisionsLineItems', window );"><strong>Summary of provisions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IndemnitiesReceivable', window );">Indemnities receivable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">27,539<span></span>
</td>
<td class="nump">R$ 114,335<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_EnvironmentalLawsuitsWithSettlementsMember', window );">Environmental lawsuits with settlements [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfProvisionsLineItems', window );"><strong>Summary of provisions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ConsentDecree', window );">Consent decree</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">272,055<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ConsentDecreePerformanceWorks', window );">Consent decree - performance works</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">270,505<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_EnvironmentalIndemnifications', window );">Consent decree - environmental</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 1,550<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ConsentDecree">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to consent decree.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ConsentDecree</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ConsentDecreePerformanceWorks">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to Consent decree - performance works.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ConsentDecreePerformanceWorks</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_EnvironmentalIndemnifications">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to Consent decree - environmental.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_EnvironmentalIndemnifications</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_GuaranteeInsuranceForEscrowDeposit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to guarantee insurance for escrow deposit.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_GuaranteeInsuranceForEscrowDeposit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_GuaranteeInsuranceForEscrowDepositCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to guarantee insurance for escrow deposit current.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_GuaranteeInsuranceForEscrowDepositCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_GuaranteeInsuranceForEscrowDepositOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to guaranteeInsurance for escrow deposit outstanding.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_GuaranteeInsuranceForEscrowDepositOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_GuaranteeInsuranceForEscrowDepositRenewed">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to guaranteeInsurance for escrow deposit renewed.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_GuaranteeInsuranceForEscrowDepositRenewed</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_GuaranteeInsuranceForEscrowDepositTerms">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>It represents the guarantee insurance for escrow deposit terms.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_GuaranteeInsuranceForEscrowDepositTerms</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_IncreaseDecreaseInLawsuitsDeemedAsContingentLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to increase decrease in lawsuits deemed as contingent liabilities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IncreaseDecreaseInLawsuitsDeemedAsContingentLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_IncreaseDecreasedInAccruedLawsuits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to increase decreased in accrued lawsuits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IncreaseDecreasedInAccruedLawsuits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_IndemnitiesReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to indemnities receivable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IndemnitiesReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_LawsuitsFiledByCommercialCustomers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to lawsuits filed by commercial customers.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_LawsuitsFiledByCommercialCustomers</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_LawsuitsWhichCustomersClaimReductionInSewageTariff">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to lawsuits which customers claim reduction in sewage tariff.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_LawsuitsWhichCustomersClaimReductionInSewageTariff</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_LawsuitsWhichCustomersPleadReductionInTariff">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to lawsuits which customers plead reduction in tariff.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_LawsuitsWhichCustomersPleadReductionInTariff</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SummaryOfProvisionsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Its represents information related to summary of porovisions.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SummaryOfProvisionsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_TaxDeficiencyNoticeRelatedToSewageServices">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to tax deficiency notice related to sewage services.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TaxDeficiencyNoticeRelatedToSewageServices</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfProvisionsAxis=sbs_EnvironmentalClaimMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfProvisionsAxis=sbs_EnvironmentalClaimMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfProvisionsAxis=sbs_CustomerClaimMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfProvisionsAxis=sbs_CustomerClaimMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfProvisionsAxis=sbs_SupplierClaimMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfProvisionsAxis=sbs_SupplierClaimMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfProvisionsAxis=sbs_TaxClaimMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfProvisionsAxis=sbs_TaxClaimMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfProvisionsAxis=sbs_LaborClaimMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfProvisionsAxis=sbs_LaborClaimMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfProvisionsAxis=sbs_OtherConcessionRelatedLegalProceedingsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfProvisionsAxis=sbs_OtherConcessionRelatedLegalProceedingsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfProvisionsAxis=sbs_EnvironmentalLawsuitsWithSettlementsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfProvisionsAxis=sbs_EnvironmentalLawsuitsWithSettlementsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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</table></div>
</div></td></tr>
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</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>148
<FILENAME>R134.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731923970328">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>21 Employees benefits (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEmployeeBenefitsLineItems', window );"><strong>Summary of employee benefits [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitObligationAtPresentValue', window );">Present value of defined benefit obligations</a></td>
<td class="num">R$ (5,662,521)<span></span>
</td>
<td class="num">R$ (6,113,349)<span></span>
</td>
<td class="num">R$ (5,138,445)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PlanAssetsAtFairValue', window );">Fair value of the plan's assets</a></td>
<td class="nump">2,793,927<span></span>
</td>
<td class="nump">2,752,417<span></span>
</td>
<td class="nump">2,168,436<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_LiabilityAsPerStatementOfFinancialPositionPensionObligations', window );">Liability as per statement of financial position - pension obligations</a></td>
<td class="num">(2,868,594)<span></span>
</td>
<td class="num">(3,360,932)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember', window );">G1 Plan [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEmployeeBenefitsLineItems', window );"><strong>Summary of employee benefits [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitObligationAtPresentValue', window );">Present value of defined benefit obligations</a></td>
<td class="num">(3,112,980)<span></span>
</td>
<td class="num">(3,067,094)<span></span>
</td>
<td class="num">(2,532,338)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PlanAssetsAtFairValue', window );">Fair value of the plan's assets</a></td>
<td class="nump">2,793,927<span></span>
</td>
<td class="nump">2,752,417<span></span>
</td>
<td class="nump">2,168,436<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_LiabilityAsPerStatementOfFinancialPositionPensionObligations', window );">Liability as per statement of financial position - pension obligations</a></td>
<td class="num">(319,053)<span></span>
</td>
<td class="num">(314,677)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G0PlanMember', window );">G0 plan [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEmployeeBenefitsLineItems', window );"><strong>Summary of employee benefits [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitObligationAtPresentValue', window );">Present value of defined benefit obligations</a></td>
<td class="num">(2,549,541)<span></span>
</td>
<td class="num">(3,046,255)<span></span>
</td>
<td class="num">(2,606,107)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PlanAssetsAtFairValue', window );">Fair value of the plan's assets</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">R$ 0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_LiabilityAsPerStatementOfFinancialPositionPensionObligations', window );">Liability as per statement of financial position - pension obligations</a></td>
<td class="num">R$ (2,549,541)<span></span>
</td>
<td class="num">R$ (3,046,255)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitObligationAtPresentValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods. [Refer: Plan assets, at fair value]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2020-01-01<br> -Paragraph 57<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_57_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitObligationAtPresentValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PlanAssetsAtFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The fair value of defined benefit plan assets. Plan assets comprise assets held by a long-term employee benefit fund and qualifying insurance policies. [Refer: At fair value [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2020-01-01<br> -Paragraph 57<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_57_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PlanAssetsAtFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_LiabilityAsPerStatementOfFinancialPositionPensionObligations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Defined Benefit The Company makes contributions to defined benefit plans on a contractual basis and sponsored thereby, managed by Funda&amp;amp;amp;amp;amp;amp;amp;amp;#231;&amp;amp;amp;amp;amp;amp;amp;amp;#227;o Sabesp de Seguridade Social (&amp;amp;amp;amp;amp;amp;amp;amp;#8220;Sabesprev&amp;amp;amp;amp;amp;amp;amp;amp;#8221;), a supplementary private pension closely-held entity. The regular contributions comprise the net administrative expenses and are recognized in the income statement for the period. Liabilities from defined benefit pension plan obligations correspond to the present value of the defined benefit obligation at the end of the reporting period, less the fair value of the plan&amp;amp;amp;amp;amp;amp;amp;amp;#8217;s assets. The defined benefit obligation (G1) and (G0) are calculated on an annual basis by independent actuaries, using the projected unit credit method. The estimated future cash outflows is discounted to its present value, using the interest rates of Government bonds with maturities that approximate the maturity of the related liability. Defined Contribution The Company makes contributions to defined contribution pl</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_LiabilityAsPerStatementOfFinancialPositionPensionObligations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SummaryOfEmployeeBenefitsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Its represents information related to summary of employee benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SummaryOfEmployeeBenefitsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G0PlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=sbs_G0PlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>149
<FILENAME>R135.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731818187096">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>21 Employees benefits (Details 1) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEmployeeBenefitsLineItems', window );"><strong>Summary of employee benefits [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitObligationAtPresentValue', window );">Defined benefit obligation, beginning</a></td>
<td class="num">R$ (6,113,349)<span></span>
</td>
<td class="num">R$ (5,138,445)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset', window );">Current service cost</a></td>
<td class="num">(40,404)<span></span>
</td>
<td class="num">(274,368)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestExpenseIncomeNetDefinedBenefitLiabilityAsset', window );">Interest cost</a></td>
<td class="num">(414,747)<span></span>
</td>
<td class="num">(224,429)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ActuarialGainsLossesRecordedAsOtherComprehensiveIncome', window );">Actuarial (gains)/losses recorded as other comprehensive income</a></td>
<td class="nump">585,968<span></span>
</td>
<td class="num">(790,473)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PaymentsFromPlanNetDefinedBenefitLiabilityAsset', window );">Benefits paid</a></td>
<td class="nump">320,011<span></span>
</td>
<td class="nump">314,366<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitObligationAtPresentValue', window );">Defined benefit obligation, ending</a></td>
<td class="num">(5,662,521)<span></span>
</td>
<td class="num">(6,113,349)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember', window );">G1 Plan [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEmployeeBenefitsLineItems', window );"><strong>Summary of employee benefits [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitObligationAtPresentValue', window );">Defined benefit obligation, beginning</a></td>
<td class="num">(3,067,094)<span></span>
</td>
<td class="num">(2,532,338)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset', window );">Current service cost</a></td>
<td class="num">(40,404)<span></span>
</td>
<td class="num">(47,001)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestExpenseIncomeNetDefinedBenefitLiabilityAsset', window );">Interest cost</a></td>
<td class="num">(208,485)<span></span>
</td>
<td class="num">(224,429)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ActuarialGainsLossesRecordedAsOtherComprehensiveIncome', window );">Actuarial (gains)/losses recorded as other comprehensive income</a></td>
<td class="nump">64,637<span></span>
</td>
<td class="num">(392,876)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PaymentsFromPlanNetDefinedBenefitLiabilityAsset', window );">Benefits paid</a></td>
<td class="nump">138,366<span></span>
</td>
<td class="nump">129,550<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitObligationAtPresentValue', window );">Defined benefit obligation, ending</a></td>
<td class="num">(3,112,980)<span></span>
</td>
<td class="num">(3,067,094)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G0PlanMember', window );">G0 plan [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEmployeeBenefitsLineItems', window );"><strong>Summary of employee benefits [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitObligationAtPresentValue', window );">Defined benefit obligation, beginning</a></td>
<td class="num">(3,046,255)<span></span>
</td>
<td class="num">(2,606,107)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset', window );">Current service cost</a></td>
<td class="nump">0<span></span>
</td>
<td class="num">(227,367)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestExpenseIncomeNetDefinedBenefitLiabilityAsset', window );">Interest cost</a></td>
<td class="num">(206,262)<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ActuarialGainsLossesRecordedAsOtherComprehensiveIncome', window );">Actuarial (gains)/losses recorded as other comprehensive income</a></td>
<td class="nump">521,331<span></span>
</td>
<td class="num">(397,597)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PaymentsFromPlanNetDefinedBenefitLiabilityAsset', window );">Benefits paid</a></td>
<td class="nump">181,645<span></span>
</td>
<td class="nump">184,816<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitObligationAtPresentValue', window );">Defined benefit obligation, ending</a></td>
<td class="num">R$ (2,549,541)<span></span>
</td>
<td class="num">R$ (3,046,255)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in the net defined benefit liability (asset) resulting from employee service in the current period. [Refer: Net defined benefit liability (asset)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2020-01-01<br> -Paragraph 141<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_141_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitObligationAtPresentValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods. [Refer: Plan assets, at fair value]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2020-01-01<br> -Paragraph 57<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_57_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitObligationAtPresentValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InterestExpenseIncomeNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in the net defined benefit liability (asset) resulting from the passage of time. [Refer: Interest expense; Net defined benefit liability (asset)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2020-01-01<br> -Paragraph 141<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_141_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InterestExpenseIncomeNetDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PaymentsFromPlanNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan. [Refer: Net defined benefit liability (asset)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2020-01-01<br> -Paragraph 141<br> -Subparagraph g<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_141_g&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PaymentsFromPlanNetDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ActuarialGainsLossesRecordedAsOtherComprehensiveIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to actuarial gains losses recorded as other comprehensive income.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ActuarialGainsLossesRecordedAsOtherComprehensiveIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SummaryOfEmployeeBenefitsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Its represents information related to summary of employee benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SummaryOfEmployeeBenefitsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
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<td><strong> Balance Type:</strong></td>
<td></td>
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<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G0PlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=sbs_G0PlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
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<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731818105432">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>21 Employees benefits (Details 2) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEmployeeBenefitsLineItems', window );"><strong>Summary of employee benefits [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PlanAssetsAtFairValue', window );">Fair value of the plan's assets, beginning</a></td>
<td class="nump">R$ 2,752,417<span></span>
</td>
<td class="nump">R$ 2,168,436<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset', window );">Expected return on the plan assets</a></td>
<td class="nump">187,317<span></span>
</td>
<td class="nump">192,965<span></span>
</td>
<td class="nump">R$ 179,449<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_EstimateOfContributionsExpectedToBePaidToPlanByCompany', window );">Expected Company's contributions</a></td>
<td class="nump">36,010<span></span>
</td>
<td class="nump">36,968<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset', window );">Expected participants' contributions</a></td>
<td class="nump">36,608<span></span>
</td>
<td class="nump">38,391<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PaymentFromPlanNetDefinedBenefitLiabilityAsset', window );">Benefits paid</a></td>
<td class="num">(138,366)<span></span>
</td>
<td class="num">(129,549)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss', window );">Actuarial gains/(losses) included in other comprehensive income (loss)</a></td>
<td class="num">(80,059)<span></span>
</td>
<td class="nump">445,206<span></span>
</td>
<td class="nump">113,869<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PlanAssetsAtFairValue', window );">Fair value of the plan's assets, ending</a></td>
<td class="nump">2,793,927<span></span>
</td>
<td class="nump">2,752,417<span></span>
</td>
<td class="nump">2,168,436<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SurplusDeficitInPlan', window );">(Deficit)/Surplus</a></td>
<td class="num">(2,868,594)<span></span>
</td>
<td class="num">(3,360,932)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember', window );">G1 Plan [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEmployeeBenefitsLineItems', window );"><strong>Summary of employee benefits [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PlanAssetsAtFairValue', window );">Fair value of the plan's assets, beginning</a></td>
<td class="nump">2,752,417<span></span>
</td>
<td class="nump">2,168,436<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset', window );">Expected return on the plan assets</a></td>
<td class="nump">187,317<span></span>
</td>
<td class="nump">192,965<span></span>
</td>
<td class="nump">179,449<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_EstimateOfContributionsExpectedToBePaidToPlanByCompany', window );">Expected Company's contributions</a></td>
<td class="nump">36,010<span></span>
</td>
<td class="nump">36,968<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset', window );">Expected participants' contributions</a></td>
<td class="nump">36,608<span></span>
</td>
<td class="nump">38,391<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PaymentFromPlanNetDefinedBenefitLiabilityAsset', window );">Benefits paid</a></td>
<td class="num">(138,366)<span></span>
</td>
<td class="num">(129,549)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss', window );">Actuarial gains/(losses) included in other comprehensive income (loss)</a></td>
<td class="num">(80,059)<span></span>
</td>
<td class="nump">445,206<span></span>
</td>
<td class="nump">113,869<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PlanAssetsAtFairValue', window );">Fair value of the plan's assets, ending</a></td>
<td class="nump">2,793,927<span></span>
</td>
<td class="nump">2,752,417<span></span>
</td>
<td class="nump">2,168,436<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SurplusDeficitInPlan', window );">(Deficit)/Surplus</a></td>
<td class="num">(319,053)<span></span>
</td>
<td class="num">(314,677)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G0PlanMember', window );">G0 plan [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEmployeeBenefitsLineItems', window );"><strong>Summary of employee benefits [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PlanAssetsAtFairValue', window );">Fair value of the plan's assets, beginning</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset', window );">Expected return on the plan assets</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_EstimateOfContributionsExpectedToBePaidToPlanByCompany', window );">Expected Company's contributions</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset', window );">Expected participants' contributions</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PaymentFromPlanNetDefinedBenefitLiabilityAsset', window );">Benefits paid</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss', window );">Actuarial gains/(losses) included in other comprehensive income (loss)</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PlanAssetsAtFairValue', window );">Fair value of the plan's assets, ending</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">R$ 0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SurplusDeficitInPlan', window );">(Deficit)/Surplus</a></td>
<td class="num">R$ (2,549,541)<span></span>
</td>
<td class="num">R$ (3,046,255)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The decrease (increase) in the net defined benefit liability (asset) resulting from contributions to a defined benefit plan by plan participants. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2020-01-01<br> -Paragraph 141<br> -Subparagraph f<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_141_f&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The gains (losses) on financial assets at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 20<br> -Subparagraph a<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_20_a_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PlanAssetsAtFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The fair value of defined benefit plan assets. Plan assets comprise assets held by a long-term employee benefit fund and qualifying insurance policies. [Refer: At fair value [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2020-01-01<br> -Paragraph 57<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_57_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PlanAssetsAtFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The decrease (increase) in the net defined benefit liability (asset) resulting from the return on plan assets, excluding amounts included in interest income or expense. The return on plans assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Plan assets [member]; Net defined benefit liability (asset); Actuarial assumptions [member]; Interest expense (income), net defined benefit liability (asset)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2020-01-01<br> -Paragraph 141<br> -Subparagraph c<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_141_c_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SurplusDeficitInPlan">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The fair value of any plan assets, less the present value of the defined benefit obligation. [Refer: Plan assets [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2020-01-01<br> -Paragraph 57<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_57_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SurplusDeficitInPlan</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_EstimateOfContributionsExpectedToBePaidToPlanByCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to estimate of contributions expected to be paid to plan by company.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_EstimateOfContributionsExpectedToBePaidToPlanByCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_PaymentFromPlanNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to payment from plan net defined denefit liability asset.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_PaymentFromPlanNetDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SummaryOfEmployeeBenefitsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Its represents information related to summary of employee benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SummaryOfEmployeeBenefitsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G0PlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=sbs_G0PlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>151
<FILENAME>R137.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731823128696">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>21 Employees benefits (Details 3) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEmployeeBenefitsLineItems', window );"><strong>Summary of employee benefits [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset', window );">Actuarial gains/(losses) on obligations</a></td>
<td class="nump">R$ 585,968<span></span>
</td>
<td class="num">R$ (790,473)<span></span>
</td>
<td class="num">R$ (124,971)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss', window );">Actuarial gains/(losses) recorded as other comprehensive income</a></td>
<td class="num">(80,059)<span></span>
</td>
<td class="nump">445,206<span></span>
</td>
<td class="nump">113,869<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset', window );">Total gains/(losses)</a></td>
<td class="nump">505,909<span></span>
</td>
<td class="num">(345,267)<span></span>
</td>
<td class="num">(11,102)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DeferredIncomeTaxAndSocialContributionPlan', window );">Deferred income tax and social contribution - G1 Plan</a></td>
<td class="nump">5,243<span></span>
</td>
<td class="num">(17,792)<span></span>
</td>
<td class="nump">108<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans', window );">Valuation adjustments to equity</a></td>
<td class="nump">511,152<span></span>
</td>
<td class="num">(363,059)<span></span>
</td>
<td class="num">(10,994)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember', window );">G1 Plan [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEmployeeBenefitsLineItems', window );"><strong>Summary of employee benefits [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset', window );">Actuarial gains/(losses) on obligations</a></td>
<td class="nump">64,637<span></span>
</td>
<td class="num">(392,876)<span></span>
</td>
<td class="num">(114,188)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss', window );">Actuarial gains/(losses) recorded as other comprehensive income</a></td>
<td class="num">(80,059)<span></span>
</td>
<td class="nump">445,206<span></span>
</td>
<td class="nump">113,869<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset', window );">Total gains/(losses)</a></td>
<td class="num">(15,422)<span></span>
</td>
<td class="nump">52,330<span></span>
</td>
<td class="num">(319)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DeferredIncomeTaxAndSocialContributionPlan', window );">Deferred income tax and social contribution - G1 Plan</a></td>
<td class="nump">5,243<span></span>
</td>
<td class="num">(17,792)<span></span>
</td>
<td class="nump">108<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans', window );">Valuation adjustments to equity</a></td>
<td class="num">(10,179)<span></span>
</td>
<td class="nump">34,538<span></span>
</td>
<td class="num">(211)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G0PlanMember', window );">G0 plan [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEmployeeBenefitsLineItems', window );"><strong>Summary of employee benefits [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset', window );">Actuarial gains/(losses) on obligations</a></td>
<td class="nump">521,331<span></span>
</td>
<td class="num">(397,597)<span></span>
</td>
<td class="num">(10,783)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss', window );">Actuarial gains/(losses) recorded as other comprehensive income</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset', window );">Total gains/(losses)</a></td>
<td class="nump">521,331<span></span>
</td>
<td class="num">(397,597)<span></span>
</td>
<td class="num">(10,783)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DeferredIncomeTaxAndSocialContributionPlan', window );">Deferred income tax and social contribution - G1 Plan</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans', window );">Valuation adjustments to equity</a></td>
<td class="nump">R$ 521,331<span></span>
</td>
<td class="num">R$ (397,597)<span></span>
</td>
<td class="num">R$ (10,783)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The decrease (increase) in a net defined benefit liability (asset) resulting from the remeasurement of that net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2020-01-01<br> -Paragraph 141<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_141_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The decrease (increase) in the net defined benefit liability (asset) resulting from settlements. Settlements are transactions that eliminate all further legal or constructive obligations for part or all of the benefits provided under a defined benefit plan, other than a payment of benefits to, or on behalf of, employees that is set out in the terms of the plan and included in the actuarial assumptions. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]; Actuarial assumptions [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2020-01-01<br> -Paragraph 141<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_141_d&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The gains (losses) on financial assets at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 20<br> -Subparagraph a<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_20_a_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of other comprehensive income, before tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset). [Refer: Other comprehensive income, before tax; Defined benefit plans [member]; Plan assets [member]; Net defined benefit liability (asset)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 91<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_91_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 7<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_7&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_DeferredIncomeTaxAndSocialContributionPlan">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of deferred tax assets net of deferred tax liabilities, when the absolute amount of deferred tax assets is greater than the absolute amount of deferred tax liabilities. [Refer: Deferred tax assets; Deferred tax liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_DeferredIncomeTaxAndSocialContributionPlan</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SummaryOfEmployeeBenefitsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Its represents information related to summary of employee benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SummaryOfEmployeeBenefitsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G0PlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=sbs_G0PlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>152
<FILENAME>R138.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731816440248">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>21 Employees benefits (Details 4) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEmployeeBenefitsLineItems', window );"><strong>Summary of employee benefits [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_CurrentServiceCostEmployeeBenefits', window );">Cost of service, net</a></td>
<td class="nump">R$ 4,608<span></span>
</td>
<td class="nump">R$ 235,976<span></span>
</td>
<td class="nump">R$ 209,817<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InterestCostRateEmployeeBenefits', window );">Interest cost rates</a></td>
<td class="nump">414,747<span></span>
</td>
<td class="nump">224,429<span></span>
</td>
<td class="nump">213,201<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset', window );">Expected return on the plan's assets</a></td>
<td class="num">(187,317)<span></span>
</td>
<td class="num">(192,965)<span></span>
</td>
<td class="num">(179,449)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AmountReceivedFromGESP', window );">Amount received from State of Sao Paulo (undisputed)</a></td>
<td class="num">(95,452)<span></span>
</td>
<td class="num">(97,300)<span></span>
</td>
<td class="num">(96,282)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ContributionsToPlanNetDefinedBenefitLiabilityAsset', window );">Total expenses</a></td>
<td class="nump">136,586<span></span>
</td>
<td class="nump">170,140<span></span>
</td>
<td class="nump">147,287<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember', window );">G1 Plan [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEmployeeBenefitsLineItems', window );"><strong>Summary of employee benefits [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_CurrentServiceCostEmployeeBenefits', window );">Cost of service, net</a></td>
<td class="nump">4,608<span></span>
</td>
<td class="nump">8,609<span></span>
</td>
<td class="num">(22,431)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InterestCostRateEmployeeBenefits', window );">Interest cost rates</a></td>
<td class="nump">208,485<span></span>
</td>
<td class="nump">224,429<span></span>
</td>
<td class="nump">213,201<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset', window );">Expected return on the plan's assets</a></td>
<td class="num">(187,317)<span></span>
</td>
<td class="num">(192,965)<span></span>
</td>
<td class="num">(179,449)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AmountReceivedFromGESP', window );">Amount received from State of Sao Paulo (undisputed)</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ContributionsToPlanNetDefinedBenefitLiabilityAsset', window );">Total expenses</a></td>
<td class="nump">25,776<span></span>
</td>
<td class="nump">40,073<span></span>
</td>
<td class="nump">11,321<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G0PlanMember', window );">G0 plan [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEmployeeBenefitsLineItems', window );"><strong>Summary of employee benefits [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_CurrentServiceCostEmployeeBenefits', window );">Cost of service, net</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">227,367<span></span>
</td>
<td class="nump">232,248<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InterestCostRateEmployeeBenefits', window );">Interest cost rates</a></td>
<td class="nump">206,262<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset', window );">Expected return on the plan's assets</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AmountReceivedFromGESP', window );">Amount received from State of Sao Paulo (undisputed)</a></td>
<td class="num">(95,452)<span></span>
</td>
<td class="num">(97,300)<span></span>
</td>
<td class="num">(96,282)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ContributionsToPlanNetDefinedBenefitLiabilityAsset', window );">Total expenses</a></td>
<td class="nump">R$ 110,810<span></span>
</td>
<td class="nump">R$ 130,067<span></span>
</td>
<td class="nump">R$ 135,966<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ContributionsToPlanNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The decrease (increase) in the net defined benefit liability (asset) resulting from contributions to a defined benefit plan. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2020-01-01<br> -Paragraph 141<br> -Subparagraph f<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_141_f&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ContributionsToPlanNetDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The decrease (increase) in the net defined benefit liability (asset) resulting from the return on plan assets, excluding amounts included in interest income or expense. The return on plans assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Plan assets [member]; Net defined benefit liability (asset); Actuarial assumptions [member]; Interest expense (income), net defined benefit liability (asset)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2020-01-01<br> -Paragraph 141<br> -Subparagraph c<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_141_c_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_AmountReceivedFromGESP">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to amount received from GESP.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AmountReceivedFromGESP</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_CurrentServiceCostEmployeeBenefits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in the net defined benefit liability (asset) resulting from employee service in the current period. [Refer: Net defined benefit liability (asset)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_CurrentServiceCostEmployeeBenefits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_InterestCostRateEmployeeBenefits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in the net defined benefit liability (asset) resulting from the passage of time. [Refer: Interest expense; Net defined benefit liability (asset)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_InterestCostRateEmployeeBenefits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SummaryOfEmployeeBenefitsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Its represents information related to summary of employee benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SummaryOfEmployeeBenefitsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G0PlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=sbs_G0PlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>153
<FILENAME>R139.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731818468040">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>21 Employees benefits (Details 5)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Dec. 31, 2020 </div>
<div>BRL (R$)</div>
</th></tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember', window );">G1 Plan [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEmployeeBenefitsLineItems', window );"><strong>Summary of employee benefits [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_OtherShorttermEmployeeBenefitsOneYear', window );">Payment of benefits expected in 2021</a></td>
<td class="nump">R$ 177,347<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_OtherShorttermEmployeeBenefitsTwoYear', window );">Payment of benefits expected in 2022</a></td>
<td class="nump">172,477<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_OtherShorttermEmployeeBenefitsThreeYear', window );">Payment of benefits expected in 2023</a></td>
<td class="nump">167,906<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_OtherShorttermEmployeeBenefitsFourYear', window );">Payment of benefits expected in 2024</a></td>
<td class="nump">162,648<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_OtherShorttermEmployeeBenefitsFiveYear', window );">Payment of benefits expected in 2025 or after</a></td>
<td class="nump">2,432,602<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherShorttermEmployeeBenefits', window );">Payment of benefits expected</a></td>
<td class="nump">R$ 3,112,980<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DurationPaymentOfBenefitExpense', window );">Duration</a></td>
<td class="text">11.88 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G0PlanMember', window );">G0 plan [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEmployeeBenefitsLineItems', window );"><strong>Summary of employee benefits [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_OtherShorttermEmployeeBenefitsOneYear', window );">Payment of benefits expected in 2021</a></td>
<td class="nump">R$ 169,178<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_OtherShorttermEmployeeBenefitsTwoYear', window );">Payment of benefits expected in 2022</a></td>
<td class="nump">167,263<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_OtherShorttermEmployeeBenefitsThreeYear', window );">Payment of benefits expected in 2023</a></td>
<td class="nump">164,426<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_OtherShorttermEmployeeBenefitsFourYear', window );">Payment of benefits expected in 2024</a></td>
<td class="nump">160,721<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_OtherShorttermEmployeeBenefitsFiveYear', window );">Payment of benefits expected in 2025 or after</a></td>
<td class="nump">1,887,953<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherShorttermEmployeeBenefits', window );">Payment of benefits expected</a></td>
<td class="nump">R$ 2,549,541<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DurationPaymentOfBenefitExpense', window );">Duration</a></td>
<td class="text">9.40 years<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherShorttermEmployeeBenefits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of expense from employee benefits (other than termination benefits), which are expected to be settled wholly within twelve months after the end of the annual reporting period in which the employees render the related services, that the entity does not separately disclose in the same statement or note. [Refer: Employee benefits expense]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2020-01-01<br> -Paragraph 9<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_9&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherShorttermEmployeeBenefits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_DurationPaymentOfBenefitExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The duration of payment of benefit expense.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_DurationPaymentOfBenefitExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_OtherShorttermEmployeeBenefitsFiveYear">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents the other short term employee benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_OtherShorttermEmployeeBenefitsFiveYear</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_OtherShorttermEmployeeBenefitsFourYear">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents the other short term employee benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_OtherShorttermEmployeeBenefitsFourYear</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_OtherShorttermEmployeeBenefitsOneYear">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents the other short term employee benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_OtherShorttermEmployeeBenefitsOneYear</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_OtherShorttermEmployeeBenefitsThreeYear">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents the other short term employee benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_OtherShorttermEmployeeBenefitsThreeYear</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_OtherShorttermEmployeeBenefitsTwoYear">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents the other short term employee benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_OtherShorttermEmployeeBenefitsTwoYear</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SummaryOfEmployeeBenefitsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Its represents information related to summary of employee benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SummaryOfEmployeeBenefitsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G0PlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=sbs_G0PlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>154
<FILENAME>R140.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731817137928">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>21 Employees benefits (Details 6)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G0PlanMember', window );">G0 plan [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEmployeeBenefitsLineItems', window );"><strong>Summary of employee benefits [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ActuarialAssumptionOfDiscountRates', window );">Discount rate - actual rate (NTN-B)</a></td>
<td class="nump">3.07%<span></span>
</td>
<td class="nump">3.36%<span></span>
</td>
<td class="nump">4.84%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ActuarialAssumptionOfExpectedRatesOfInflation', window );">Inflation rate</a></td>
<td class="nump">3.25%<span></span>
</td>
<td class="nump">3.50%<span></span>
</td>
<td class="nump">4.01%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases', window );">Nominal rate of salary growth</a></td>
<td class="nump">5.32%<span></span>
</td>
<td class="nump">5.57%<span></span>
</td>
<td class="nump">6.09%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ActuarialAssumptionOfMortalityRates2', window );">Mortality table</a></td>
<td class="text">AT-2000<span></span>
</td>
<td class="text">AT-2000<span></span>
</td>
<td class="text">AT-2000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember', window );">G1 Plan [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEmployeeBenefitsLineItems', window );"><strong>Summary of employee benefits [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ActuarialAssumptionOfDiscountRates', window );">Discount rate - actual rate (NTN-B)</a></td>
<td class="nump">3.44%<span></span>
</td>
<td class="nump">3.37%<span></span>
</td>
<td class="nump">4.91%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ActuarialAssumptionOfExpectedRatesOfInflation', window );">Inflation rate</a></td>
<td class="nump">3.25%<span></span>
</td>
<td class="nump">3.50%<span></span>
</td>
<td class="nump">4.01%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases', window );">Nominal rate of salary growth</a></td>
<td class="nump">5.32%<span></span>
</td>
<td class="nump">5.57%<span></span>
</td>
<td class="nump">6.09%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ActuarialAssumptionOfMortalityRates2', window );">Mortality table</a></td>
<td class="text">AT-2000<span></span>
</td>
<td class="text">AT-2000<span></span>
</td>
<td class="text">AT-2000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ActuarialAssumptionOfDiscountRates">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The discount rate used as the significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2020-01-01<br> -Paragraph 144<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_144&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ActuarialAssumptionOfDiscountRates</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ActuarialAssumptionOfExpectedRatesOfInflation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The expected rate of inflation that is used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [member]; Defined benefit obligation, at present value; Actuarial assumptions [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2020-01-01<br> -Paragraph 144<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_144&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ActuarialAssumptionOfExpectedRatesOfInflation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
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</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The expected rate of salary increases used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [member]; Defined benefit obligation, at present value; Actuarial assumptions [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2020-01-01<br> -Paragraph 144<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_144&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
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<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ActuarialAssumptionOfMortalityRates2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to actuarial assumption of mortality rates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ActuarialAssumptionOfMortalityRates2</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SummaryOfEmployeeBenefitsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Its represents information related to summary of employee benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SummaryOfEmployeeBenefitsLineItems</td>
</tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G0PlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=sbs_G0PlanMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember</td>
</tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731818644024">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>21 Employees benefits (Details 7)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember', window );">G1 Plan [member] | Discount rate [member] | Increase of 1.0% [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEmployeeBenefitsLineItems', window );"><strong>Summary of employee benefits [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ImpactOnPresentValueOfDefinedBenefitObligations', window );">Impact on present value of the defined benefit obligations</a></td>
<td class="text">Decrease of R$ 322,111<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember', window );">G1 Plan [member] | Discount rate [member] | Decrease of 1.0% [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEmployeeBenefitsLineItems', window );"><strong>Summary of employee benefits [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ImpactOnPresentValueOfDefinedBenefitObligations', window );">Impact on present value of the defined benefit obligations</a></td>
<td class="text">Increase of R$ 388,571<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember', window );">G1 Plan [member] | Life expectation [member] | Increase of 1 year [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEmployeeBenefitsLineItems', window );"><strong>Summary of employee benefits [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ImpactOnPresentValueOfDefinedBenefitObligations', window );">Impact on present value of the defined benefit obligations</a></td>
<td class="text">Increase of R$ 83,576<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember', window );">G1 Plan [member] | Life expectation [member] | Decrease of 1 year [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEmployeeBenefitsLineItems', window );"><strong>Summary of employee benefits [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ImpactOnPresentValueOfDefinedBenefitObligations', window );">Impact on present value of the defined benefit obligations</a></td>
<td class="text">Decrease of R$ 75,824<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember', window );">G1 Plan [member] | Wage growth rate [member] | Increase of 1.0% [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEmployeeBenefitsLineItems', window );"><strong>Summary of employee benefits [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ImpactOnPresentValueOfDefinedBenefitObligations', window );">Impact on present value of the defined benefit obligations</a></td>
<td class="text">Increase of R$ 29,598<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember', window );">G1 Plan [member] | Wage growth rate [member] | Decrease of 1.0% [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEmployeeBenefitsLineItems', window );"><strong>Summary of employee benefits [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ImpactOnPresentValueOfDefinedBenefitObligations', window );">Impact on present value of the defined benefit obligations</a></td>
<td class="text">Decrease of R$ 25,173<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G0PlanMember', window );">G0 Plan [member] | Discount rate [member] | Increase of 1.0% [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEmployeeBenefitsLineItems', window );"><strong>Summary of employee benefits [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ImpactOnPresentValueOfDefinedBenefitObligations', window );">Impact on present value of the defined benefit obligations</a></td>
<td class="text">Decrease of R$ 214,482<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G0PlanMember', window );">G0 Plan [member] | Discount rate [member] | Decrease of 1.0% [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEmployeeBenefitsLineItems', window );"><strong>Summary of employee benefits [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ImpactOnPresentValueOfDefinedBenefitObligations', window );">Impact on present value of the defined benefit obligations</a></td>
<td class="text">Increase of R$ 249,611<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G0PlanMember', window );">G0 Plan [member] | Life expectation [member] | Increase of 1 year [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEmployeeBenefitsLineItems', window );"><strong>Summary of employee benefits [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ImpactOnPresentValueOfDefinedBenefitObligations', window );">Impact on present value of the defined benefit obligations</a></td>
<td class="text">Increase of R$ 135,263<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G0PlanMember', window );">G0 Plan [member] | Life expectation [member] | Decrease of 1 year [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEmployeeBenefitsLineItems', window );"><strong>Summary of employee benefits [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ImpactOnPresentValueOfDefinedBenefitObligations', window );">Impact on present value of the defined benefit obligations</a></td>
<td class="text">Decrease of R$ 118,909<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G0PlanMember', window );">G0 Plan [member] | Wage growth rate [member] | Increase of 1.0% [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEmployeeBenefitsLineItems', window );"><strong>Summary of employee benefits [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ImpactOnPresentValueOfDefinedBenefitObligations', window );">Impact on present value of the defined benefit obligations</a></td>
<td class="text">Increase of R$ 310,103<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G0PlanMember', window );">G0 Plan [member] | Wage growth rate [member] | Decrease of 1.0% [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEmployeeBenefitsLineItems', window );"><strong>Summary of employee benefits [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ImpactOnPresentValueOfDefinedBenefitObligations', window );">Impact on present value of the defined benefit obligations</a></td>
<td class="text">Decrease of R$ 271,853<span></span>
</td>
</tr>
</table>
<div style="display: none;">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to impact on present value of defined benefit obligations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Its represents information related to summary of employee benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SensitivityAnalysisAxis=sbs_DiscountRateMember</td>
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ActuarialAssumptionsAxis=sbs_IncreaseOfOnePercentMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SensitivityAnalysisAxis=sbs_LifeExpectationMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ActuarialAssumptionsAxis=sbs_IncreaseOfOneYearMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ActuarialAssumptionsAxis=sbs_DecreaseOfOneYearMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ActuarialAssumptionsAxis=sbs_DecreaseOfOneYearMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SensitivityAnalysisAxis=sbs_WageIncreaseRateMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SensitivityAnalysisAxis=sbs_WageIncreaseRateMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G0PlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=sbs_G0PlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>156
<FILENAME>R142.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731825519976">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>21 Employees benefits (Details 8) - G1 Plan [member]<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Dec. 31, 2020 </div>
<div>BRL (R$)</div>
</th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEmployeeBenefitsLineItems', window );"><strong>Summary of employee benefits [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_EstimateOfContributionExpectedToBePaidToPlan', window );">Cost of services, net</a></td>
<td class="nump">R$ 2,226<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EstimateOfContributionsExpectedToBePaidToPlan', window );">Interest costs</a></td>
<td class="nump">205,707<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_NetProfitabilityOnFinancialAssets', window );">Net profitability on financial assets</a></td>
<td class="num">(184,687)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ExpensesToBeRecognizedByEmployer', window );">Expenditures to be recognized by the employer</a></td>
<td class="nump">R$ 23,246<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EstimateOfContributionsExpectedToBePaidToPlan">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The estimate of the expected contributions to be made to a defined benefit plan for the next annual reporting period. [Refer: Defined benefit plans [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2020-01-01<br> -Paragraph 147<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_147_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2020-01-01<br> -Paragraph 148<br> -Subparagraph d<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_148_d_iii&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EstimateOfContributionsExpectedToBePaidToPlan</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_EstimateOfContributionExpectedToBePaidToPlan">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to estimate of contribution expected to be paid to plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_EstimateOfContributionExpectedToBePaidToPlan</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ExpensesToBeRecognizedByEmployer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to expenses to be recognized by employer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ExpensesToBeRecognizedByEmployer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_NetProfitabilityOnFinancialAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to net profitability on financial assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_NetProfitabilityOnFinancialAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SummaryOfEmployeeBenefitsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Its represents information related to summary of employee benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SummaryOfEmployeeBenefitsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>157
<FILENAME>R143.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731822522808">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>21 Employees benefits (Details 9) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_EmployeesBenefitsAbstract', window );"><strong>Employees Benefits</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InvestmentFundsAmountContributedToFairValueOfPlanAssets', window );">Total fixed income</a></td>
<td class="nump">R$ 1,811,164<span></span>
</td>
<td class="nump">R$ 1,795,554<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EquityInstrumentsAmountContributedToFairValueOfPlanAssets', window );">Total equities</a></td>
<td class="nump">311,958<span></span>
</td>
<td class="nump">301,707<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_StructuredDebtAmountContributedToFairValueOfPlanAssets', window );">Total structured investments</a></td>
<td class="nump">575,943<span></span>
</td>
<td class="nump">630,933<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherAssetsAmountContributedToFairValueOfPlanAssets', window );">Other</a></td>
<td class="nump">94,862<span></span>
</td>
<td class="nump">24,223<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PlanAssetsAtFairValue', window );">Fair value of the plan's assets</a></td>
<td class="nump">R$ 2,793,927<span></span>
</td>
<td class="nump">R$ 2,752,417<span></span>
</td>
<td class="nump">R$ 2,168,436<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PercentageOfTotalFixedIncome', window );">Percentage of total fixed income</a></td>
<td class="nump">64.80%<span></span>
</td>
<td class="nump">65.20%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PercentageOfTotalEquities', window );">Percentage of total equities</a></td>
<td class="nump">11.20%<span></span>
</td>
<td class="nump">11.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PercentageOfTotalStructuredInvestments', window );">Percentage of total structured investments</a></td>
<td class="nump">20.60%<span></span>
</td>
<td class="nump">22.90%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PercentageOfOther', window );">Percentage of other</a></td>
<td class="nump">3.40%<span></span>
</td>
<td class="nump">0.90%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PercentageOfFairValueOfPlansAssets', window );">Percentage of fair value of the plan's assets</a></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EquityInstrumentsAmountContributedToFairValueOfPlanAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount instruments representing equity (rather than debt) contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2020-01-01<br> -Paragraph 142<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_142_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EquityInstrumentsAmountContributedToFairValueOfPlanAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InvestmentFundsAmountContributedToFairValueOfPlanAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount investment funds contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]; Investment funds [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2020-01-01<br> -Paragraph 142<br> -Subparagraph f<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_142_f&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InvestmentFundsAmountContributedToFairValueOfPlanAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherAssetsAmountContributedToFairValueOfPlanAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount other types of assets not separately disclosed contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2020-01-01<br> -Paragraph 142<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_142&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherAssetsAmountContributedToFairValueOfPlanAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PlanAssetsAtFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The fair value of defined benefit plan assets. Plan assets comprise assets held by a long-term employee benefit fund and qualifying insurance policies. [Refer: At fair value [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2020-01-01<br> -Paragraph 57<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_57_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PlanAssetsAtFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_StructuredDebtAmountContributedToFairValueOfPlanAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount debt that has been structured to meet a particular investment objective contributes to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2020-01-01<br> -Paragraph 142<br> -Subparagraph h<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_142_h&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_StructuredDebtAmountContributedToFairValueOfPlanAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_EmployeesBenefitsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_EmployeesBenefitsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_PercentageOfFairValueOfPlansAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The percentage represents the fair value of plans assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_PercentageOfFairValueOfPlansAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_PercentageOfOther">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The percentage represents the other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_PercentageOfOther</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_PercentageOfTotalEquities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The percentage represents the total equities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_PercentageOfTotalEquities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_PercentageOfTotalFixedIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The percentage represents the total fixed income.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_PercentageOfTotalFixedIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_PercentageOfTotalStructuredInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The percentage represents the total structured investments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_PercentageOfTotalStructuredInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>158
<FILENAME>R144.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731827349400">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>21 Employees benefits (Details 10) - G0 plan [member]<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Dec. 31, 2020 </div>
<div>BRL (R$)</div>
</th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEmployeeBenefitsLineItems', window );"><strong>Summary of employee benefits [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EstimateOfContributionsExpectedToBePaidToPlan', window );">Interest cost rates</a></td>
<td class="nump">R$ 158,214<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ExpensesToBeRecognizedByEmployer', window );">Expense to be recognized</a></td>
<td class="nump">R$ 158,214<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EstimateOfContributionsExpectedToBePaidToPlan">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The estimate of the expected contributions to be made to a defined benefit plan for the next annual reporting period. [Refer: Defined benefit plans [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2020-01-01<br> -Paragraph 147<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_147_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2020-01-01<br> -Paragraph 148<br> -Subparagraph d<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_148_d_iii&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EstimateOfContributionsExpectedToBePaidToPlan</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ExpensesToBeRecognizedByEmployer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to expenses to be recognized by employer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ExpensesToBeRecognizedByEmployer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SummaryOfEmployeeBenefitsLineItems">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Its represents information related to summary of employee benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SummaryOfEmployeeBenefitsLineItems</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G0PlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=sbs_G0PlanMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>159
<FILENAME>R145.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731818534152">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>21 Employees benefits (Details 11) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEmployeeBenefitsLineItems', window );"><strong>Summary of employee benefits [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PensionPlanObligationSubtotal', window );">Subtotal</a></td>
<td class="nump">R$ 158,344<span></span>
</td>
<td class="nump">R$ 192,601<span></span>
</td>
<td class="nump">R$ 168,048<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ExpensesCapitalizedInAssets', window );">Expenses capitalized in assets</a></td>
<td class="num">(4,904)<span></span>
</td>
<td class="num">(6,022)<span></span>
</td>
<td class="num">(5,214)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PensionPlanObligationOther', window );">Other</a></td>
<td class="nump">5,841<span></span>
</td>
<td class="nump">8,040<span></span>
</td>
<td class="nump">7,592<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PensionPlanObligations', window );">Pension plan obligations (Note 29)</a></td>
<td class="nump">159,281<span></span>
</td>
<td class="nump">194,619<span></span>
</td>
<td class="nump">170,426<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember', window );">G1 Plan [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEmployeeBenefitsLineItems', window );"><strong>Summary of employee benefits [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PensionPlanObligationSubtotal', window );">Subtotal</a></td>
<td class="nump">25,776<span></span>
</td>
<td class="nump">40,073<span></span>
</td>
<td class="nump">11,321<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G0PlanMember', window );">G0 plan [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEmployeeBenefitsLineItems', window );"><strong>Summary of employee benefits [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PensionPlanObligationSubtotal', window );">Subtotal</a></td>
<td class="nump">110,810<span></span>
</td>
<td class="nump">130,067<span></span>
</td>
<td class="nump">135,966<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_SabesprevMaisPlanMember', window );">Sabesprev Mais Plan [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEmployeeBenefitsLineItems', window );"><strong>Summary of employee benefits [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PensionPlanObligationSubtotal', window );">Subtotal</a></td>
<td class="nump">21,700<span></span>
</td>
<td class="nump">22,461<span></span>
</td>
<td class="nump">20,761<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_VIVESTPlanMember', window );">VIVEST Plan [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEmployeeBenefitsLineItems', window );"><strong>Summary of employee benefits [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PensionPlanObligationSubtotal', window );">Subtotal</a></td>
<td class="nump">R$ 58<span></span>
</td>
<td class="nump">R$ 0<span></span>
</td>
<td class="nump">R$ 0<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ExpensesCapitalizedInAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of expenses capitalized in assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ExpensesCapitalizedInAssets</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_PensionPlanObligationOther">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of pension plan obligation other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_PensionPlanObligationOther</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_PensionPlanObligationSubtotal">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of pension plan obligation sub total.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_PensionPlanObligationSubtotal</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_PensionPlanObligations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of pension plan obligations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_PensionPlanObligations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SummaryOfEmployeeBenefitsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Its represents information related to summary of employee benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SummaryOfEmployeeBenefitsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G0PlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=sbs_G0PlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=sbs_SabesprevMaisPlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=sbs_SabesprevMaisPlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=sbs_VIVESTPlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=sbs_VIVESTPlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>160
<FILENAME>R146.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731818177672">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>21 Employees benefits (Details Narrative)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>BRL (R$) </div>
<div>Participants</div>
</th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>BRL (R$) </div>
<div>Participants</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEmployeeBenefitsLineItems', window );"><strong>Summary of employee benefits [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SalariesPayrollChargesAndSocialContributionsPayable', window );">Salaries, payroll charges and social contributions</a></td>
<td class="nump">R$ 90,980<span></span>
</td>
<td class="nump">R$ 93,486<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_SabesprevMaisOneMember', window );">Sabesprev mais [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEmployeeBenefitsLineItems', window );"><strong>Summary of employee benefits [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ActiveParticipantsOfPlan', window );">Active participants of Plan</a></td>
<td class="text">9,587<span></span>
</td>
<td class="text">9,774<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_VIVESTMember', window );">VIVEST [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEmployeeBenefitsLineItems', window );"><strong>Summary of employee benefits [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_NumberOfParticipantsOfRetirementBenefitPlanNotReceivingBenefits', window );">Number of inactive participants | Participants</a></td>
<td class="nump">24<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G0PlanMember', window );">G0 plan [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEmployeeBenefitsLineItems', window );"><strong>Summary of employee benefits [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ContributionParticipants', window );">Contribution - participants</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ActiveParticipantsOfPlan', window );">Active participants of Plan</a></td>
<td class="text">10<span></span>
</td>
<td class="text">10<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_BeneficiariesRetireesAndSurvivors', window );">Beneficiaries, retirees and survivors</a></td>
<td class="text">1,862<span></span>
</td>
<td class="text">1,960<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember', window );">G1 Plan [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEmployeeBenefitsLineItems', window );"><strong>Summary of employee benefits [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits', window );">Number of active participants | Participants</a></td>
<td class="nump">3,512<span></span>
</td>
<td class="nump">3,758<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_NumberOfParticipantsOfRetirementBenefitPlanNotReceivingBenefits', window );">Number of inactive participants | Participants</a></td>
<td class="nump">7,580<span></span>
</td>
<td class="nump">7,399<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset', window );">Contribution</a></td>
<td class="nump">R$ 36,009<span></span>
</td>
<td class="nump">R$ 36,968<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ContributionParticipants', window );">Contribution - participants</a></td>
<td class="nump">36,608<span></span>
</td>
<td class="nump">R$ 38,391<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ActuarialDeficit', window );">Actuarial deficit</a></td>
<td class="nump">26,326<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ActuarialDeficitParticipants', window );">Actuarial deficit - participants</a></td>
<td class="nump">R$ 26,895<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DescriptionOfDefinedBenefitPlan', window );">Description of defined benefit plan</a></td>
<td class="text">Managed by Sabesprev, the defined benefit plan (&#8220;G1 Plan&#8221;), closed to new adhesions since July 2010, receives similar contributions established in a plan of subsidy of actuarial study of Sabesprev, as follows:          &#183; 0.99% of the portion of the salary of participation up to 20 salaries; and    &#183; 8.39% of the surplus, if any, of the portion of the salary of participation over 20 salaries.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_HealthPlanMedicalAssistanceMember', window );">Health plan - Medical Assistance [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEmployeeBenefitsLineItems', window );"><strong>Summary of employee benefits [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AverageGrossPayroll', window );">Average gross payroll</a></td>
<td class="nump">7.79%<span></span>
</td>
<td class="nump">9.30%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_WagesAndSalaries', window );">Average gross payroll</a></td>
<td class="nump">R$ 212,681<span></span>
</td>
<td class="nump">R$ 237,898<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The decrease (increase) in net defined benefit liability (asset) resulting from contributions to a defined benefit plan by the employer. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2020-01-01<br> -Paragraph 141<br> -Subparagraph f<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_141_f&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of participants in a retirement benefit plan receiving benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 26<br> -IssueDate 2020-01-01<br> -Paragraph 36<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=26&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_36_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:decimalItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_WagesAndSalaries">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A class of employee benefits expense that represents wages and salaries. [Refer: Employee benefits expense]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2020-01-01<br> -Paragraph 9<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_9&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_WagesAndSalaries</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ActiveParticipantsOfPlan">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to active participants of plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ActiveParticipantsOfPlan</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ActuarialDeficit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to actuarial deficit.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ActuarialDeficit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ActuarialDeficitParticipants">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to actuarial deficit participants.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ActuarialDeficitParticipants</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_AverageGrossPayroll">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to average gross payroll.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AverageGrossPayroll</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_BeneficiariesRetireesAndSurvivors">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to beneficiaries retirees and survivors.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_BeneficiariesRetireesAndSurvivors</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ContributionParticipants">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of contribution participants.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ContributionParticipants</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_DescriptionOfDefinedBenefitPlan">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The information represents the defined benefit plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_DescriptionOfDefinedBenefitPlan</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_NumberOfParticipantsOfRetirementBenefitPlanNotReceivingBenefits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to number of participants of retirement benefit plan not receiving benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_NumberOfParticipantsOfRetirementBenefitPlanNotReceivingBenefits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:decimalItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SalariesPayrollChargesAndSocialContributionsPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to salaries payroll charges and social contributions payable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SalariesPayrollChargesAndSocialContributionsPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SummaryOfEmployeeBenefitsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Its represents information related to summary of employee benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SummaryOfEmployeeBenefitsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_SabesprevMaisOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_SabesprevMaisOneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_VIVESTMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_VIVESTMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G0PlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=sbs_G0PlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=sbs_HealthPlanMedicalAssistanceMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=sbs_HealthPlanMedicalAssistanceMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>161
<FILENAME>R147.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731819158968">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>22 Services payable (Details Narrative) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ServicesPayableAbstract', window );"><strong>Services Payable</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ServicesPayable', window );">Services payable</a></td>
<td class="nump">R$ 453,750<span></span>
</td>
<td class="nump">R$ 474,078<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ServicesPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to services payable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ServicesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ServicesPayableAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ServicesPayableAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>162
<FILENAME>R148.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731823952904">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>23 Knowledge Retention Program (Details Narrative) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_KnowledgeRetentionProgramAbstract', window );"><strong>Knowledge Retention Program</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SeverancePayableCurrent', window );">Severance payable, current</a></td>
<td class="nump">R$ 3,975<span></span>
</td>
<td class="nump">R$ 153,377<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_KnowledgeRetentionProgramAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_KnowledgeRetentionProgramAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SeverancePayableCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to severance payable current.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SeverancePayableCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>163
<FILENAME>R149.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731816481896">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>24 Equity (Details) - shares<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEquityLineItems', window );"><strong>Summary of equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesIssued', window );">Number of shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">683,509,869<span></span>
</td>
<td class="nump">683,509,869<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PercentageOfShares', window );">Percentage of shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfEntitysOwnEquityInstrumentsAxis=sbs_OtherShareholdersInBrazilMember', window );">Other shareholders - in Brazil [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEquityLineItems', window );"><strong>Summary of equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesIssued', window );">Number of shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">254,868,646<span></span>
</td>
<td class="nump">236,161,929<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PercentageOfShares', window );">Percentage of shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">37.29%<span></span>
</td>
<td class="nump">34.55%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfEntitysOwnEquityInstrumentsAxis=sbs_OtherShareholdersAbroadsMember', window );">Other shareholders - Abroad [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEquityLineItems', window );"><strong>Summary of equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesIssued', window );">Number of shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2],[3]</sup></td>
<td class="nump">85,133,494<span></span>
</td>
<td class="nump">103,823,655<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PercentageOfShares', window );">Percentage of shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2],[3]</sup></td>
<td class="nump">12.45%<span></span>
</td>
<td class="nump">15.19%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfEntitysOwnEquityInstrumentsAxis=sbs_StateDepartmentOfFinanceMember', window );">State Department of Finance [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEquityLineItems', window );"><strong>Summary of equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesIssued', window );">Number of shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[4]</sup></td>
<td class="nump">343,507,729<span></span>
</td>
<td class="nump">343,524,285<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PercentageOfShares', window );">Percentage of shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[4]</sup></td>
<td class="nump">50.26%<span></span>
</td>
<td class="nump">50.26%<span></span>
</td>
</tr>
<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%">
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">As of December 31, 2020, the common shares traded in Brazil were held by 40,399 shareholders. It includes six shares held by Companhia Paulista de Parcerias (CPP), which is controlled by the Sao Paulo State Government</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top">Each ADR corresponds to 1 share.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[3]</td>
<td style="vertical-align: top;" valign="top">Shares traded as American Depositary Receipts (ADR) on the New York Stock Exchange, through The Bank New York Mellon, the depositary bank for the Company's ADRs.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[4]</td>
<td style="vertical-align: top;" valign="top">There is a lawsuit with a mandatory injunction filed under number 1051534-40.2019.8.26.0053 pending at the 7th Tax Court of the City of Sao Paulo, pleading the unlawfulness of the disposal of shares owned by the Treasury Department of the Sao Paulo State to third parties, filed by Banco Bradesco S.A., the custodian and bookkeeping agent of the Company's shares.</td>
</tr>
</table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NumberOfSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of shares issued by the entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_106_d&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NumberOfSharesIssued</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to percentage of shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Its represents information related to summary of equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfEntitysOwnEquityInstrumentsAxis=sbs_OtherShareholdersInBrazilMember</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfEntitysOwnEquityInstrumentsAxis=sbs_OtherShareholdersAbroadsMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfEntitysOwnEquityInstrumentsAxis=sbs_StateDepartmentOfFinanceMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>164
<FILENAME>R150.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731815299736">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>24 Equity (Details 1) - BRL (R$)<br> R$ / shares in Units, R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EquityAbstract', window );"><strong>Equity</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Profit for the year</a></td>
<td class="nump">R$ 973,318<span></span>
</td>
<td class="nump">R$ 3,367,517<span></span>
</td>
<td class="nump">R$ 2,835,068<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_StatutoryReserve', window );">(-) Legal reserve - 5%</a></td>
<td class="nump">48,666<span></span>
</td>
<td class="nump">168,376<span></span>
</td>
<td class="nump">141,755<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ProfitForTheYearNetOfLegalReserve', window );">Distribution of earnings</a></td>
<td class="nump">924,652<span></span>
</td>
<td class="nump">3,199,141<span></span>
</td>
<td class="nump">2,693,313<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_MinimumMandatoryDividend', window );">Minimum mandatory dividend - 25%</a></td>
<td class="nump">R$ 231,163<span></span>
</td>
<td class="nump">R$ 799,785<span></span>
</td>
<td class="nump">R$ 673,328<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DividendPerShareAndPerADS', window );">Dividend per share and per ADS</a></td>
<td class="nump">R$ 0.33820<span></span>
</td>
<td class="nump">R$ 1.17012<span></span>
</td>
<td class="nump">R$ 0.9851<span></span>
</td>
</tr>
</table>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 18<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective on first application of IFRS 9<br> -Name IFRS<br> -Number 4<br> -IssueDate 2020-01-01<br> -Paragraph 39L<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=4&amp;code=ifrs-tx-2020-en-b&amp;anchor=para_39L_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_106_d_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 9: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective 2021-01-01<br> -Name IFRS<br> -Number 17<br> -IssueDate 2020-01-01<br> -Paragraph 113<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=17&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_113_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 81A<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81A_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_StatutoryReserve">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A component of equity representing reserves created based on legal requirements.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_StatutoryReserve</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_DividendPerShareAndPerADS">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>It is refers to the Interest on capital</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_DividendPerShareAndPerADS</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_MinimumMandatoryDividend">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to minimum mandatory dividend.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_MinimumMandatoryDividend</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ProfitForTheYearNetOfLegalReserve">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to profit for the year net of legal reserve.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ProfitForTheYearNetOfLegalReserve</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>165
<FILENAME>R151.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731825305224">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>24 Equity (Details 2) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EquityAbstract', window );"><strong>Equity</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Profit for the year</a></td>
<td class="nump">R$ 973,318<span></span>
</td>
<td class="nump">R$ 3,367,517<span></span>
</td>
<td class="nump">R$ 2,835,068<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_StatutoryReserve', window );">Legal reserve</a></td>
<td class="nump">48,666<span></span>
</td>
<td class="nump">168,376<span></span>
</td>
<td class="nump">141,755<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_MinimumMandatoryDividend', window );">Minimum mandatory dividends</a></td>
<td class="nump">231,163<span></span>
</td>
<td class="nump">799,785<span></span>
</td>
<td class="nump">673,328<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AdditionalProposedDividends', window );">Additional proposed dividends</a></td>
<td class="nump">40,806<span></span>
</td>
<td class="nump">141,203<span></span>
</td>
<td class="nump">118,859<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InvestmentReserveRecorded', window );">Investment reserve recorded</a></td>
<td class="nump">R$ 652,683<span></span>
</td>
<td class="nump">R$ 1,901,126<span></span>
</td>
<td class="nump">R$ 2,258,153<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EquityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EquityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 18<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective on first application of IFRS 9<br> -Name IFRS<br> -Number 4<br> -IssueDate 2020-01-01<br> -Paragraph 39L<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=4&amp;code=ifrs-tx-2020-en-b&amp;anchor=para_39L_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_106_d_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 9: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective 2021-01-01<br> -Name IFRS<br> -Number 17<br> -IssueDate 2020-01-01<br> -Paragraph 113<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=17&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_113_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 81A<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81A_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_StatutoryReserve">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A component of equity representing reserves created based on legal requirements.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_StatutoryReserve</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_AdditionalProposedDividends">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to additional proposed dividends.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AdditionalProposedDividends</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_InvestmentReserveRecorded">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to investment reserve recorded.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_InvestmentReserveRecorded</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_MinimumMandatoryDividend">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to minimum mandatory dividend.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_MinimumMandatoryDividend</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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</div>
</body>
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</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>166
<FILENAME>R152.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731816442904">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>24 Equity (Details 3) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEquityLineItems', window );"><strong>Summary of equity [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_OtherComprehensiveLossBeginning', window );">Other comprehensive loss, beginning</a></td>
<td class="num">R$ (912,154)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset', window );">Actuarial gains (losses)</a></td>
<td class="nump">511,152<span></span>
</td>
<td class="num">R$ (363,059)<span></span>
</td>
<td class="num">R$ (10,994)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_OtherComprehensiveLossBeginning', window );">Other comprehensive loss, ending</a></td>
<td class="num">(401,002)<span></span>
</td>
<td class="num">(912,154)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember', window );">G1 Plan [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEquityLineItems', window );"><strong>Summary of equity [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_OtherComprehensiveLossBeginning', window );">Other comprehensive loss, beginning</a></td>
<td class="nump">105,254<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset', window );">Actuarial gains (losses)</a></td>
<td class="num">(10,179)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_OtherComprehensiveLossBeginning', window );">Other comprehensive loss, ending</a></td>
<td class="nump">95,075<span></span>
</td>
<td class="nump">105,254<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G0PlanMember', window );">G0 plan [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfEquityLineItems', window );"><strong>Summary of equity [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_OtherComprehensiveLossBeginning', window );">Other comprehensive loss, beginning</a></td>
<td class="num">(1,017,408)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset', window );">Actuarial gains (losses)</a></td>
<td class="nump">521,331<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_OtherComprehensiveLossBeginning', window );">Other comprehensive loss, ending</a></td>
<td class="num">R$ (496,077)<span></span>
</td>
<td class="num">R$ (1,017,408)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster's fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Net defined benefit liability (asset)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2020-01-01<br> -Paragraph 141<br> -Subparagraph c<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_141_c_iii&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_OtherComprehensiveLossBeginning">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of accumulated items of income and expense (including reclassification adjustments).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_OtherComprehensiveLossBeginning</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SummaryOfEquityLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Its represents information related to summary of equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SummaryOfEquityLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G0PlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=sbs_G0PlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>167
<FILENAME>R153.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731823109704">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>24 Equity (Details Narrative) - BRL (R$)<br> R$ / shares in Units, R$ in Thousands</strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Apr. 28, 2020</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EquityAbstract', window );"><strong>Equity</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AuthorizedCapital', window );">Authorized capital</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 15,000,000<span></span>
</td>
<td class="nump">R$ 15,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SubscribedAndPaidincapital', window );">Subscribed and paid-in-capital</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">683,509,869<span></span>
</td>
<td class="nump">683,509,869<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SurplusMinimumMandatory', window );">Surplus minimum mandatory</a></td>
<td class="nump">R$ 80,973<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 60,331<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DividendsPaidClassifiedAsOperatingActivities', window );">Dividends</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 231,163<span></span>
</td>
<td class="nump">799,785<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AdditionalProposedDividends', window );">Additional proposed dividends</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 40,806<span></span>
</td>
<td class="nump">R$ 141,203<span></span>
</td>
<td class="nump">R$ 118,859<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DividendsPaidOrdinarySharesPerShare', window );">Dividend per common share</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 0.3979<span></span>
</td>
<td class="nump">R$ 1.3767<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DividendsRecognisedAsDistributionsToOwnersOfParent', window );">Dividends distributed as interest on capital</a></td>
<td class="nump">R$ 141,203<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DividendsWithholdingIncomeTaxRecognizedInCurrentLiabilities', window );">Withholding income tax recognized in current liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 14,430<span></span>
</td>
<td class="nump">R$ 60,230<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DividendPayables', window );">Interest on capital balance payable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">231,611<span></span>
</td>
<td class="nump">800,352<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DeclaredDividendPayables', window );">Interest on capital balance payable declared</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">231,163<span></span>
</td>
<td class="nump">799,785<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DividendsWitheldIncomeTax', window );">Interest on capital balance payable witheld income tax</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">448<span></span>
</td>
<td class="nump">567<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InvestmentReserve', window );">Investment reserve</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6,751,258<span></span>
</td>
<td class="nump">6,098,575<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RetainedEarnings', window );">Retained earnings</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">652,683<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TotalingProposedDividends', window );">Totaling proposed dividends</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 271,969<span></span>
</td>
<td class="nump">R$ 940,988<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PercentageOfAllocatingNetIncome', window );">Percentage of allocating net income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PercentageOfMaximumLimitAllocatingNetIncome', window );">Percentage of maximum limit allocating net income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">20.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DescriptionOfLegalReserve', window );">Description of legal reserve</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Earnings reserve - legal reserve: created by allocating 5% of the net income for the year up to the limit of 20% of the share capital. The Company may not create the legal reserve in the year in which the balance of this reserve, plus the amount of the capital reserves, exceeds 30% of the share capital.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DividendPayables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of dividends that the company has declared but not yet paid.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DividendPayables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DividendsPaidClassifiedAsOperatingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for dividends paid by the entity, classified as operating activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 31<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_31&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DividendsPaidClassifiedAsOperatingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DividendsPaidOrdinarySharesPerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of dividends paid per ordinary share.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 34<br> -IssueDate 2020-01-01<br> -Paragraph 16A<br> -Subparagraph f<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=34&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_16A_f&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DividendsPaidOrdinarySharesPerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DividendsRecognisedAsDistributionsToOwnersOfParent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of dividends recognised as distributions to owners of the parent. [Refer: Parent [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_106_d&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DividendsRecognisedAsDistributionsToOwnersOfParent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EquityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EquityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RetainedEarnings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A component of equity representing the entity's cumulative undistributed earnings or deficit.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph IG6<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_IG6&amp;doctype=Implementation%20Guidance<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RetainedEarnings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_AdditionalProposedDividends">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to additional proposed dividends.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AdditionalProposedDividends</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_AuthorizedCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to authorized capital.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AuthorizedCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_DeclaredDividendPayables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to declared dividend payables.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_DeclaredDividendPayables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_DescriptionOfLegalReserve">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Information pertaining to legal reserve.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_DescriptionOfLegalReserve</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_DividendsWitheldIncomeTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to dividends witheld income tax.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_DividendsWitheldIncomeTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_DividendsWithholdingIncomeTaxRecognizedInCurrentLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to dividends withholding income tax recognized in current liabilities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_DividendsWithholdingIncomeTaxRecognizedInCurrentLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_InvestmentReserve">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to investment reserve.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_InvestmentReserve</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_PercentageOfAllocatingNetIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The percentage of allocating net income.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_PercentageOfAllocatingNetIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_PercentageOfMaximumLimitAllocatingNetIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The percentage of maximum limit allocating net income.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_PercentageOfMaximumLimitAllocatingNetIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SubscribedAndPaidincapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to subscribed and paid in capital.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SubscribedAndPaidincapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SurplusMinimumMandatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to surplus minimum mandatory.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SurplusMinimumMandatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_TotalingProposedDividends">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of totaling proposed dividends.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TotalingProposedDividends</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>168
<FILENAME>R154.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731827451768">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>25 Earnings per share (Details) - BRL (R$)<br> R$ / shares in Units, R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EarningsPerShareAbstract', window );"><strong>Earnings per share [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Earnings attributable to Company's owners</a></td>
<td class="nump">R$ 973,318<span></span>
</td>
<td class="nump">R$ 3,367,517<span></span>
</td>
<td class="nump">R$ 2,835,068<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesIssued', window );">Weighted average number of common shares issued</a></td>
<td class="nump">683,509,869<span></span>
</td>
<td class="nump">683,509,869<span></span>
</td>
<td class="nump">683,509,869<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BasicAndDilutedEarningsLossPerShare', window );">Basic and diluted earnings per share (reais per share)</a></td>
<td class="nump">R$ 1.42<span></span>
</td>
<td class="nump">R$ 4.93<span></span>
</td>
<td class="nump">R$ 4.15<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BasicAndDilutedEarningsLossPerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of earnings per share when the basic and diluted measurements are equal. [Refer: Basic earnings (loss) per share; Diluted earnings (loss) per share]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 85<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BasicAndDilutedEarningsLossPerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EarningsPerShareAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EarningsPerShareAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NumberOfSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of shares issued by the entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_106_d&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NumberOfSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 18<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective on first application of IFRS 9<br> -Name IFRS<br> -Number 4<br> -IssueDate 2020-01-01<br> -Paragraph 39L<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=4&amp;code=ifrs-tx-2020-en-b&amp;anchor=para_39L_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_106_d_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 9: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective 2021-01-01<br> -Name IFRS<br> -Number 17<br> -IssueDate 2020-01-01<br> -Paragraph 113<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=17&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_113_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 81A<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81A_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731816205432">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>26 Operating segment information (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>Disclosure of operating segments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RevenueAndOperatingIncome', window );">Gross operating revenue</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 18,874,396<span></span>
</td>
<td class="nump">R$ 19,080,598<span></span>
</td>
<td class="nump">R$ 17,056,279<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_GrossSalesDeductions', window );">Gross sales deductions</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(1,076,855)<span></span>
</td>
<td class="num">(1,096,944)<span></span>
</td>
<td class="num">(971,185)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net operating revenue</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">17,797,541<span></span>
</td>
<td class="nump">17,983,654<span></span>
</td>
<td class="nump">16,085,094<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_CostsSellingAndAdministrativeExpenses', window );">Costs, selling and administrative expenses</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(13,426,960)<span></span>
</td>
<td class="num">(12,256,984)<span></span>
</td>
<td class="num">(10,943,540)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IncomeFromOperationsBeforeOtherOperatingExpensesNetAndEquityAccounting', window );">Income from operations before other operating expenses, net and equity accounting</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">4,370,581<span></span>
</td>
<td class="nump">5,726,670<span></span>
</td>
<td class="nump">5,141,554<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherOperatingIncomeExpense', window );">Other operating income/(expenses), net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">107,656<span></span>
</td>
<td class="num">(18,748)<span></span>
</td>
<td class="nump">28,591<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_EquityInResultsOfInvestmentsInAffiliaties', window );">Equity accounting</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">14,136<span></span>
</td>
<td class="nump">3,701<span></span>
</td>
<td class="nump">6,510<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_FinanceIncomeExpenseNet', window );">Financial result, net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(3,166,371)<span></span>
</td>
<td class="num">(1,033,681)<span></span>
</td>
<td class="num">(1,264,336)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossBeforeTax', window );">Income from operations before taxes</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,326,002<span></span>
</td>
<td class="nump">4,677,942<span></span>
</td>
<td class="nump">3,912,319<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationAndAmortisationExpense', window );">Depreciation and amortization</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(2,037,112)<span></span>
</td>
<td class="num">(1,780,094)<span></span>
</td>
<td class="num">(1,392,541)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SegmentConsolidationItemsAxis=sbs_SanitationsMember', window );">Sanitation [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>Disclosure of operating segments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RevenueAndOperatingIncome', window );">Gross operating revenue</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">15,157,780<span></span>
</td>
<td class="nump">16,134,032<span></span>
</td>
<td class="nump">14,253,609<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_GrossSalesDeductions', window );">Gross sales deductions</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(1,076,855)<span></span>
</td>
<td class="num">(1,096,944)<span></span>
</td>
<td class="num">(971,185)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net operating revenue</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">14,080,925<span></span>
</td>
<td class="nump">15,037,088<span></span>
</td>
<td class="nump">13,282,424<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_CostsSellingAndAdministrativeExpenses', window );">Costs, selling and administrative expenses</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(9,796,821)<span></span>
</td>
<td class="num">(9,375,590)<span></span>
</td>
<td class="num">(8,203,883)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IncomeFromOperationsBeforeOtherOperatingExpensesNetAndEquityAccounting', window );">Income from operations before other operating expenses, net and equity accounting</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">4,284,104<span></span>
</td>
<td class="nump">5,661,498<span></span>
</td>
<td class="nump">5,078,541<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationAndAmortisationExpense', window );">Depreciation and amortization</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(2,037,112)<span></span>
</td>
<td class="num">(1,780,094)<span></span>
</td>
<td class="num">(1,392,541)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SegmentConsolidationItemsAxis=sbs_ReconciliationsMember', window );">Reconciliation to the financial statements [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>Disclosure of operating segments [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RevenueAndOperatingIncome', window );">Gross operating revenue</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">3,716,616<span></span>
</td>
<td class="nump">2,946,566<span></span>
</td>
<td class="nump">2,802,670<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_GrossSalesDeductions', window );">Gross sales deductions</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="text"> <span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net operating revenue</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">3,716,616<span></span>
</td>
<td class="nump">2,946,566<span></span>
</td>
<td class="nump">2,802,670<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_CostsSellingAndAdministrativeExpenses', window );">Costs, selling and administrative expenses</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="num">(3,630,139)<span></span>
</td>
<td class="num">(2,881,394)<span></span>
</td>
<td class="num">(2,739,657)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_IncomeFromOperationsBeforeOtherOperatingExpensesNetAndEquityAccounting', window );">Income from operations before other operating expenses, net and equity accounting</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">R$ 86,477<span></span>
</td>
<td class="nump">R$ 65,172<span></span>
</td>
<td class="nump">R$ 63,013<span></span>
</td>
</tr>
<tr><td colspan="4"></td></tr>
<tr><td colspan="4"><table class="outerFootnotes" width="100%">
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">See note 33 for further information about non-cash items, other than depreciation and amortization that impact segment results, and for additionals to long-lived asset information.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top">Construction revenue and related costs not reported to the CODM. Revenue from construction is recognized in accordance with IFRIC 12 (Concession Agreements) and IFRS 15 (Revenue from Contracts with Customers), as all performance obligations are satisfied over time. See Note 15 (e).</td>
</tr>
</table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DepreciationAndAmortisationExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable amounts of assets over their useful lives.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 23<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_23_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 28<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_28_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B13<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B13_d&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 102<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 99<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 104<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_104&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DepreciationAndAmortisationExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfOperatingSegmentsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherOperatingIncomeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of operating income (expense) that the entity does not separately disclose in the same statement or note.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 85<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherOperatingIncomeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLossBeforeTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The profit (loss) before tax expense or income. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 102<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2020-01-01<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=5&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLossBeforeTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Revenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 28<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_28_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 23<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_23_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 32<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_32&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 33<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_33_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 34<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_34&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 82<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_82_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 102<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2020-01-01<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=5&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause v<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B12_b_v&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 11: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Revenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RevenueAndOperatingIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate amount of the entity's revenue and other operating income. [Refer: Revenue]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 85<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RevenueAndOperatingIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_CostsSellingAndAdministrativeExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to costs selling and administrative expenses.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_CostsSellingAndAdministrativeExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_EquityInResultsOfInvestmentsInAffiliaties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to equity in results of investments in affiliaties.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_EquityInResultsOfInvestmentsInAffiliaties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_FinanceIncomeExpenseNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to finance income expense net.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_FinanceIncomeExpenseNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_GrossSalesDeductions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to gross sales deductions.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_GrossSalesDeductions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to incomeFrom operations before other operating expenses net and equity accounting.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<td style="white-space:nowrap;">ifrs-full_SegmentConsolidationItemsAxis=sbs_SanitationsMember</td>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>170
<FILENAME>R156.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731823644360">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>27 Insurance (Details)<br> R$ in Thousands</strong></div></th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>BRL (R$)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfInsuranceLineItems', window );"><strong>Summary of insurance [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InsuranceCoverage', window );">Coverage</a></td>
<td class="nump">R$ 5,796,130<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfInsuranceContractsAxis=sbs_SpecifiedRiskMember', window );">Specified risks - fire [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfInsuranceLineItems', window );"><strong>Summary of insurance [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InsuranceCoverage', window );">Coverage</a></td>
<td class="nump">2,185,827<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfInsuranceContractsAxis=sbs_EngineeringRiskMember', window );">Engineering risk [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfInsuranceLineItems', window );"><strong>Summary of insurance [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InsuranceCoverage', window );">Coverage</a></td>
<td class="nump">2,764,278<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfInsuranceContractsAxis=sbs_GuaranteeInsuranceEscrowDepositMember', window );">Guarantee insurance for escrow deposit [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfInsuranceLineItems', window );"><strong>Summary of insurance [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InsuranceCoverage', window );">Coverage</a></td>
<td class="nump">500,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfInsuranceContractsAxis=sbs_TraditionalGuaranteeInsurancesMember', window );">Traditional guarantee insurance [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfInsuranceLineItems', window );"><strong>Summary of insurance [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InsuranceCoverage', window );">Coverage</a></td>
<td class="nump">100,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfInsuranceContractsAxis=sbs_CivilLiabilityDirectorsAndOfficersMember', window );">Civil liability- d&amp;o (directors and officers) [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfInsuranceLineItems', window );"><strong>Summary of insurance [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InsuranceCoverage', window );">Coverage</a></td>
<td class="nump">100,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfInsuranceContractsAxis=sbs_CivilLiabilityWorkMember', window );">Civil liability - works [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfInsuranceLineItems', window );"><strong>Summary of insurance [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InsuranceCoverage', window );">Coverage</a></td>
<td class="nump">136,010<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfInsuranceContractsAxis=sbs_DomesticAndInternationalTransportationaMember', window );">Domestic and international transportation [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfInsuranceLineItems', window );"><strong>Summary of insurance [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InsuranceCoverage', window );">Coverage</a></td>
<td class="nump">1<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfInsuranceContractsAxis=sbs_CivilLiabilitysOperationsMember', window );">Civil liability - operations [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfInsuranceLineItems', window );"><strong>Summary of insurance [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InsuranceCoverage', window );">Coverage</a></td>
<td class="nump">10,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfInsuranceContractsAxis=sbs_OtherInsuranceCoveragesMember', window );">Other insurance coverage [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfInsuranceLineItems', window );"><strong>Summary of insurance [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InsuranceCoverage', window );">Coverage</a></td>
<td class="nump">R$ 15<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_InsuranceCoverage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to insurance coverage.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_InsuranceCoverage</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SummaryOfInsuranceLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Its represents information related to summary of insurance.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SummaryOfInsuranceLineItems</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TypesOfInsuranceContractsAxis=sbs_SpecifiedRiskMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TypesOfInsuranceContractsAxis=sbs_SpecifiedRiskMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TypesOfInsuranceContractsAxis=sbs_EngineeringRiskMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TypesOfInsuranceContractsAxis=sbs_EngineeringRiskMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
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</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TypesOfInsuranceContractsAxis=sbs_GuaranteeInsuranceEscrowDepositMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TypesOfInsuranceContractsAxis=sbs_GuaranteeInsuranceEscrowDepositMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TypesOfInsuranceContractsAxis=sbs_TraditionalGuaranteeInsurancesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TypesOfInsuranceContractsAxis=sbs_TraditionalGuaranteeInsurancesMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TypesOfInsuranceContractsAxis=sbs_CivilLiabilityDirectorsAndOfficersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TypesOfInsuranceContractsAxis=sbs_CivilLiabilityDirectorsAndOfficersMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TypesOfInsuranceContractsAxis=sbs_CivilLiabilityWorkMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TypesOfInsuranceContractsAxis=sbs_CivilLiabilityWorkMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TypesOfInsuranceContractsAxis=sbs_DomesticAndInternationalTransportationaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TypesOfInsuranceContractsAxis=sbs_DomesticAndInternationalTransportationaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TypesOfInsuranceContractsAxis=sbs_CivilLiabilitysOperationsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TypesOfInsuranceContractsAxis=sbs_CivilLiabilitysOperationsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TypesOfInsuranceContractsAxis=sbs_OtherInsuranceCoveragesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TypesOfInsuranceContractsAxis=sbs_OtherInsuranceCoveragesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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</table></div>
</div></td></tr>
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</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>171
<FILENAME>R157.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731818695928">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>28 Operating revenue (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfOperatingRevenueLineItems', window );"><strong>Summary of operating revenue [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net operating revenue</a></td>
<td class="nump">R$ 17,797,541<span></span>
</td>
<td class="nump">R$ 17,983,654<span></span>
</td>
<td class="nump">R$ 16,085,094<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_OperatingRevenueAxis=sbs_SanitationSaoPaoloMember', window );">Metropolitan region of sao paulo [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfOperatingRevenueLineItems', window );"><strong>Summary of operating revenue [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net operating revenue</a></td>
<td class="nump">10,722,384<span></span>
</td>
<td class="nump">11,849,776<span></span>
</td>
<td class="nump">10,295,509<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_OperatingRevenueAxis=sbs_RegionalSystemMember', window );">Regional systems [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfOperatingRevenueLineItems', window );"><strong>Summary of operating revenue [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net operating revenue</a></td>
<td class="nump">4,435,396<span></span>
</td>
<td class="nump">4,284,256<span></span>
</td>
<td class="nump">3,958,100<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_OperatingRevenueAxis=sbs_SanitationServicesMember', window );">Sanitation services [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfOperatingRevenueLineItems', window );"><strong>Summary of operating revenue [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net operating revenue</a></td>
<td class="nump">R$ 15,157,780<span></span>
</td>
<td class="nump">R$ 16,134,032<span></span>
</td>
<td class="nump">R$ 14,253,609<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Revenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 28<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_28_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 23<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_23_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 32<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_32&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 33<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_33_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 34<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_34&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 82<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_82_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 102<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2020-01-01<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=5&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause v<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B12_b_v&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 11: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Revenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SummaryOfOperatingRevenueLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Its represents information related to summary of operating revenue.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SummaryOfOperatingRevenueLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_OperatingRevenueAxis=sbs_SanitationSaoPaoloMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_OperatingRevenueAxis=sbs_SanitationSaoPaoloMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_OperatingRevenueAxis=sbs_RegionalSystemMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_OperatingRevenueAxis=sbs_RegionalSystemMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_OperatingRevenueAxis=sbs_SanitationServicesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_OperatingRevenueAxis=sbs_SanitationServicesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>172
<FILENAME>R158.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731822179864">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>28 Operating revenue (Details 1) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_OperatingRevenueAbstract', window );"><strong>Operating Revenue</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SanitationServicesRevenue', window );">Revenue from sanitation services</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">R$ 15,157,780<span></span>
</td>
<td class="nump">R$ 16,134,032<span></span>
</td>
<td class="nump">R$ 14,253,609<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RevenueFromConstructionContracts', window );">Construction revenue</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">3,716,616<span></span>
</td>
<td class="nump">2,946,566<span></span>
</td>
<td class="nump">2,802,670<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SalesTaxOnRevenue', window );">Sales tax</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(1,009,358)<span></span>
</td>
<td class="num">(1,035,051)<span></span>
</td>
<td class="num">(916,808)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_RegulationControlAndOversightFee', window );">Regulation, Control and Oversight Fee (TRCF)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(67,497)<span></span>
</td>
<td class="num">(61,893)<span></span>
</td>
<td class="num">(54,377)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net operating revenue</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 17,797,541<span></span>
</td>
<td class="nump">R$ 17,983,654<span></span>
</td>
<td class="nump">R$ 16,085,094<span></span>
</td>
</tr>
<tr><td colspan="4"></td></tr>
<tr><td colspan="4"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Includes the amount of R$ 72,962 corresponding to the TRCF charged from customers from the municipalities regulated by ARSESP (R$ 70,122 in 2019).</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Revenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 28<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_28_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 23<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_23_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 32<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_32&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 33<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_33_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 34<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_34&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 82<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_82_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 102<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2020-01-01<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=5&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause v<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B12_b_v&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 11: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Revenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RevenueFromConstructionContracts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of revenue arising from construction contracts. Construction contracts are contracts specifically negotiated for the construction of an asset or a combination of assets that are closely interrelated or interdependent in terms of their design, technology and function or their ultimate purpose or use. [Refer: Revenue]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RevenueFromConstructionContracts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_OperatingRevenueAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_OperatingRevenueAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_RegulationControlAndOversightFee">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to regulation control and oversight fee.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_RegulationControlAndOversightFee</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SalesTaxOnRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to sales tax on revenue.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SalesTaxOnRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SanitationServicesRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to sanitation services revenue.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SanitationServicesRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>173
<FILENAME>R159.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731822893848">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>28 Operating revenue (Details Narrative) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_OperatingRevenueAbstract', window );"><strong>Operating Revenue</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AmountCorrespondingToTrcfChargedFromCustomers', window );">Amount corresponding to TRCF charged from customers</a></td>
<td class="nump">R$ 72,962<span></span>
</td>
<td class="nump">R$ 70,122<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_AmountCorrespondingToTrcfChargedFromCustomers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount corresponding to trcf charged from customers.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AmountCorrespondingToTrcfChargedFromCustomers</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_OperatingRevenueAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_OperatingRevenueAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>174
<FILENAME>R160.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731817295032">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>29 Operating costs and expenses (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfOperatingCostsAndExpensesLineItems', window );"><strong>Summary of operating costs and expenses [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Operating costs</a></td>
<td class="num">R$ (11,179,667)<span></span>
</td>
<td class="num">R$ (10,137,637)<span></span>
</td>
<td class="num">R$ (9,086,456)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SellingExpense', window );">Selling expenses</a></td>
<td class="num">(751,286)<span></span>
</td>
<td class="num">(803,404)<span></span>
</td>
<td class="num">(693,480)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss', window );">Allowance for doubtful accounts</a></td>
<td class="num">(444,826)<span></span>
</td>
<td class="num">(128,099)<span></span>
</td>
<td class="num">(166,727)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdministrativeExpense', window );">Administrative expenses</a></td>
<td class="num">(1,051,181)<span></span>
</td>
<td class="num">(1,187,844)<span></span>
</td>
<td class="num">(996,877)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ExpenseByNature', window );">Total</a></td>
<td class="num">(13,426,960)<span></span>
</td>
<td class="num">(12,256,984)<span></span>
</td>
<td class="num">(10,943,540)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ExpensesByNatureAxis=sbs_BadDebtExpenseNetMember', window );">Bad debt expense, net of recoveries [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfOperatingCostsAndExpensesLineItems', window );"><strong>Summary of operating costs and expenses [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss', window );">Allowance for doubtful accounts</a></td>
<td class="num">(444,826)<span></span>
</td>
<td class="num">(128,099)<span></span>
</td>
<td class="num">(166,727)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ExpenseByNature', window );">Total</a></td>
<td class="num">(444,826)<span></span>
</td>
<td class="num">(128,099)<span></span>
</td>
<td class="num">(166,727)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ExpensesByNatureAxis=sbs_DepreciationAndAmortizationMember', window );">Depreciation and amortization [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfOperatingCostsAndExpensesLineItems', window );"><strong>Summary of operating costs and expenses [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Operating costs</a></td>
<td class="num">(1,882,259)<span></span>
</td>
<td class="num">(1,659,779)<span></span>
</td>
<td class="num">(1,276,444)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SellingExpense', window );">Selling expenses</a></td>
<td class="num">(59,201)<span></span>
</td>
<td class="num">(31,649)<span></span>
</td>
<td class="num">(17,272)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdministrativeExpense', window );">Administrative expenses</a></td>
<td class="num">(95,652)<span></span>
</td>
<td class="num">(88,666)<span></span>
</td>
<td class="num">(98,825)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ExpenseByNature', window );">Total</a></td>
<td class="num">(2,037,112)<span></span>
</td>
<td class="num">(1,780,094)<span></span>
</td>
<td class="num">(1,392,541)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ExpensesByNatureAxis=sbs_TaxExpenseMember', window );">Tax expenses [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfOperatingCostsAndExpensesLineItems', window );"><strong>Summary of operating costs and expenses [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdministrativeExpense', window );">Administrative expenses</a></td>
<td class="num">(77,416)<span></span>
</td>
<td class="num">(73,205)<span></span>
</td>
<td class="num">(58,750)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ExpenseByNature', window );">Total</a></td>
<td class="num">(77,416)<span></span>
</td>
<td class="num">(73,205)<span></span>
</td>
<td class="num">(58,750)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ExpensesByNatureAxis=sbs_SalariesPayrollChargesAndBenefitsMember', window );">Salaries, payroll charges and benefits [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfOperatingCostsAndExpensesLineItems', window );"><strong>Summary of operating costs and expenses [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Operating costs</a></td>
<td class="num">(1,958,395)<span></span>
</td>
<td class="num">(1,938,265)<span></span>
</td>
<td class="num">(1,959,539)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SellingExpense', window );">Selling expenses</a></td>
<td class="num">(271,565)<span></span>
</td>
<td class="num">(270,549)<span></span>
</td>
<td class="num">(289,378)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdministrativeExpense', window );">Administrative expenses</a></td>
<td class="num">(257,829)<span></span>
</td>
<td class="num">(278,507)<span></span>
</td>
<td class="num">(254,284)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ExpenseByNature', window );">Total</a></td>
<td class="num">(2,487,789)<span></span>
</td>
<td class="num">(2,487,321)<span></span>
</td>
<td class="num">(2,503,201)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ExpensesByNatureAxis=sbs_PensionObligationsMember', window );">Pension plan obligations [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfOperatingCostsAndExpensesLineItems', window );"><strong>Summary of operating costs and expenses [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Operating costs</a></td>
<td class="num">(37,281)<span></span>
</td>
<td class="num">(49,564)<span></span>
</td>
<td class="num">(25,066)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SellingExpense', window );">Selling expenses</a></td>
<td class="num">(5,059)<span></span>
</td>
<td class="num">(6,848)<span></span>
</td>
<td class="num">(3,602)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdministrativeExpense', window );">Administrative expenses</a></td>
<td class="num">(116,941)<span></span>
</td>
<td class="num">(138,207)<span></span>
</td>
<td class="num">(141,758)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ExpenseByNature', window );">Total</a></td>
<td class="num">(159,281)<span></span>
</td>
<td class="num">(194,619)<span></span>
</td>
<td class="num">(170,426)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ExpensesByNatureAxis=sbs_ConstructionCostsMember', window );">Construction costs [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfOperatingCostsAndExpensesLineItems', window );"><strong>Summary of operating costs and expenses [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Operating costs</a></td>
<td class="num">(3,630,139)<span></span>
</td>
<td class="num">(2,881,394)<span></span>
</td>
<td class="num">(2,739,657)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ExpenseByNature', window );">Total</a></td>
<td class="num">(3,630,139)<span></span>
</td>
<td class="num">(2,881,394)<span></span>
</td>
<td class="num">(2,739,657)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ExpensesByNatureAxis=sbs_GeneralSuppliesMember', window );">General supplies [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfOperatingCostsAndExpensesLineItems', window );"><strong>Summary of operating costs and expenses [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Operating costs</a></td>
<td class="num">(244,054)<span></span>
</td>
<td class="num">(259,401)<span></span>
</td>
<td class="num">(238,034)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SellingExpense', window );">Selling expenses</a></td>
<td class="num">(5,471)<span></span>
</td>
<td class="num">(10,332)<span></span>
</td>
<td class="num">(6,391)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdministrativeExpense', window );">Administrative expenses</a></td>
<td class="num">(14,237)<span></span>
</td>
<td class="num">(3,216)<span></span>
</td>
<td class="num">(4,881)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ExpenseByNature', window );">Total</a></td>
<td class="num">(263,762)<span></span>
</td>
<td class="num">(272,949)<span></span>
</td>
<td class="num">(249,306)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ExpensesByNatureAxis=sbs_TreatmentSuppliesMember', window );">Treatment supplies [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfOperatingCostsAndExpensesLineItems', window );"><strong>Summary of operating costs and expenses [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Operating costs</a></td>
<td class="num">(338,756)<span></span>
</td>
<td class="num">(310,380)<span></span>
</td>
<td class="num">(265,146)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ExpenseByNature', window );">Total</a></td>
<td class="num">(338,756)<span></span>
</td>
<td class="num">(310,380)<span></span>
</td>
<td class="num">(265,146)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ExpensesByNatureAxis=sbs_OutsideServicesMember', window );">Outsourced services [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfOperatingCostsAndExpensesLineItems', window );"><strong>Summary of operating costs and expenses [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Operating costs</a></td>
<td class="num">(1,251,839)<span></span>
</td>
<td class="num">(1,250,890)<span></span>
</td>
<td class="num">(996,477)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SellingExpense', window );">Selling expenses</a></td>
<td class="num">(290,512)<span></span>
</td>
<td class="num">(360,190)<span></span>
</td>
<td class="num">(273,470)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdministrativeExpense', window );">Administrative expenses</a></td>
<td class="num">(230,054)<span></span>
</td>
<td class="num">(197,357)<span></span>
</td>
<td class="num">(204,728)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ExpenseByNature', window );">Total</a></td>
<td class="num">(1,772,405)<span></span>
</td>
<td class="num">(1,808,437)<span></span>
</td>
<td class="num">(1,474,675)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ExpensesByNatureAxis=sbs_ElectricityOneMember', window );">Electricity [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfOperatingCostsAndExpensesLineItems', window );"><strong>Summary of operating costs and expenses [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Operating costs</a></td>
<td class="num">(1,214,831)<span></span>
</td>
<td class="num">(1,140,160)<span></span>
</td>
<td class="num">(956,840)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SellingExpense', window );">Selling expenses</a></td>
<td class="num">(1,200)<span></span>
</td>
<td class="num">(1,333)<span></span>
</td>
<td class="num">(1,154)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdministrativeExpense', window );">Administrative expenses</a></td>
<td class="num">(1,359)<span></span>
</td>
<td class="num">(1,436)<span></span>
</td>
<td class="num">(1,363)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ExpenseByNature', window );">Total</a></td>
<td class="num">(1,217,390)<span></span>
</td>
<td class="num">(1,142,929)<span></span>
</td>
<td class="num">(959,357)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ExpensesByNatureAxis=sbs_GeneralExpensesMember', window );">General expenses [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfOperatingCostsAndExpensesLineItems', window );"><strong>Summary of operating costs and expenses [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Operating costs</a></td>
<td class="num">(622,113)<span></span>
</td>
<td class="num">(647,804)<span></span>
</td>
<td class="num">(629,253)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SellingExpense', window );">Selling expenses</a></td>
<td class="num">(118,278)<span></span>
</td>
<td class="num">(122,503)<span></span>
</td>
<td class="num">(102,213)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdministrativeExpense', window );">Administrative expenses</a></td>
<td class="num">(257,693)<span></span>
</td>
<td class="num">(407,250)<span></span>
</td>
<td class="num">(232,288)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ExpenseByNature', window );">Total</a></td>
<td class="num">R$ (998,084)<span></span>
</td>
<td class="num">R$ (1,177,557)<span></span>
</td>
<td class="num">R$ (963,754)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 20<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_20_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdministrativeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of expenses that the entity classifies as being administrative.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 26<br> -IssueDate 2020-01-01<br> -Paragraph 35<br> -Subparagraph b<br> -Clause vi<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=26&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_35_b_vi&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 99<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdministrativeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CostOfSales">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of costs relating to expenses directly or indirectly attributed to the goods or services sold, which may include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, unallocated production overheads and abnormal amounts of production costs of inventories.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 99<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CostOfSales</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ExpenseByNature">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of expenses aggregated according to their nature (for example, depreciation, purchases of materials, transport costs, employee benefits and advertising costs), and not reallocated among functions within the entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 99<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ExpenseByNature</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SellingExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of expense relating to selling activities of the entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SellingExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SummaryOfOperatingCostsAndExpensesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Its represents information related to summary of operating costs and expenses.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SummaryOfOperatingCostsAndExpensesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ExpensesByNatureAxis=sbs_BadDebtExpenseNetMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ExpensesByNatureAxis=sbs_BadDebtExpenseNetMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ExpensesByNatureAxis=sbs_DepreciationAndAmortizationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ExpensesByNatureAxis=sbs_DepreciationAndAmortizationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ExpensesByNatureAxis=sbs_TaxExpenseMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ExpensesByNatureAxis=sbs_TaxExpenseMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ExpensesByNatureAxis=sbs_SalariesPayrollChargesAndBenefitsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ExpensesByNatureAxis=sbs_SalariesPayrollChargesAndBenefitsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ExpensesByNatureAxis=sbs_PensionObligationsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ExpensesByNatureAxis=sbs_PensionObligationsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ExpensesByNatureAxis=sbs_ConstructionCostsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ExpensesByNatureAxis=sbs_ConstructionCostsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ExpensesByNatureAxis=sbs_GeneralSuppliesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ExpensesByNatureAxis=sbs_GeneralSuppliesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ExpensesByNatureAxis=sbs_TreatmentSuppliesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ExpensesByNatureAxis=sbs_TreatmentSuppliesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ExpensesByNatureAxis=sbs_OutsideServicesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ExpensesByNatureAxis=sbs_OutsideServicesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ExpensesByNatureAxis=sbs_ElectricityOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ExpensesByNatureAxis=sbs_ElectricityOneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ExpensesByNatureAxis=sbs_GeneralExpensesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ExpensesByNatureAxis=sbs_GeneralExpensesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>175
<FILENAME>R161.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731826089672">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>30 Financial Income (Expenses) (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfFinancialIncomeExpenseLineItems', window );"><strong>Summary of financial income expense [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinanceCosts', window );">Financial expenses</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">R$ (1,324,759)<span></span>
</td>
<td class="num">R$ (1,173,425)<span></span>
</td>
<td class="num">R$ (807,967)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinanceIncome', window );">Financial income</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">336,731<span></span>
</td>
<td class="nump">372,842<span></span>
</td>
<td class="nump">446,302<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_FinancialIncomeExpensesNetBeforeExchangeRateChanges', window );">Financial income (expenses), net before exchange rate changes</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(988,028)<span></span>
</td>
<td class="num">(800,583)<span></span>
</td>
<td class="num">(361,665)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NetForeignExchangeGain', window );">Exchange rate changes, net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(2,178,343)<span></span>
</td>
<td class="num">(233,098)<span></span>
</td>
<td class="num">(902,671)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_FinanceIncomeExpenseNet', window );">Financial income (expenses), net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(3,166,371)<span></span>
</td>
<td class="num">(1,033,681)<span></span>
</td>
<td class="num">(1,264,336)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_FinancialIncomeExpenseAxis=sbs_InflationAdjustmentGainsMember', window );">Inflation adjustment gains [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfFinancialIncomeExpenseLineItems', window );"><strong>Summary of financial income expense [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinanceIncome', window );">Financial income</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">120,957<span></span>
</td>
<td class="nump">91,180<span></span>
</td>
<td class="nump">105,952<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_FinancialIncomeExpenseAxis=sbs_ExchangeGainsMember', window );">Exchange rate changes on assets [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfFinancialIncomeExpenseLineItems', window );"><strong>Summary of financial income expense [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NetForeignExchangeGain', window );">Exchange rate changes, net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,894<span></span>
</td>
<td class="nump">863<span></span>
</td>
<td class="nump">13,235<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_FinancialIncomeExpenseAxis=sbs_OtherExchangeRateChangesMember', window );">Other exchange rate changes [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfFinancialIncomeExpenseLineItems', window );"><strong>Summary of financial income expense [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NetForeignExchangeGain', window );">Exchange rate changes, net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">4<span></span>
</td>
<td class="num">(1)<span></span>
</td>
<td class="num">(9)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_FinancialIncomeExpenseAxis=sbs_InteretAndChargesLocalCurrencyMember', window );">Interest and charges on borrowings and financing - local currency [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfFinancialIncomeExpenseLineItems', window );"><strong>Summary of financial income expense [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinanceCosts', window );">Financial expenses</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(348,050)<span></span>
</td>
<td class="num">(331,367)<span></span>
</td>
<td class="num">(332,149)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_FinancialIncomeExpenseAxis=sbs_InteretAndChargesForeignCurrencyMember', window );">Interest and charges on borrowings and financing - foreign currency [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfFinancialIncomeExpenseLineItems', window );"><strong>Summary of financial income expense [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinanceCosts', window );">Financial expenses</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(136,257)<span></span>
</td>
<td class="num">(165,421)<span></span>
</td>
<td class="num">(171,686)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_FinancialIncomeExpenseAxis=sbs_OtherFinancialExpensesMember', window );">Other financial expenses [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfFinancialIncomeExpenseLineItems', window );"><strong>Summary of financial income expense [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinanceCosts', window );">Financial expenses</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(328,413)<span></span>
</td>
<td class="num">(344,508)<span></span>
</td>
<td class="num">(187,563)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_FinancialIncomeExpenseAxis=sbs_IncomeTaxOverInternationalRemittanceMember', window );">Income tax over international remittance [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfFinancialIncomeExpenseLineItems', window );"><strong>Summary of financial income expense [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinanceCosts', window );">Financial expenses</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(15,134)<span></span>
</td>
<td class="num">(17,650)<span></span>
</td>
<td class="num">(19,779)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_FinancialIncomeExpenseAxis=sbs_InflationAdjustmentLoansAndFinancingMember', window );">Inflation adjustment on borrowings and financing [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfFinancialIncomeExpenseLineItems', window );"><strong>Summary of financial income expense [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinanceCosts', window );">Financial expenses</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(86,938)<span></span>
</td>
<td class="num">(44,802)<span></span>
</td>
<td class="num">(66,183)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_FinancialIncomeExpenseAxis=sbs_OtherInflationAdjustmentsMember', window );">Other inflation adjustments [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfFinancialIncomeExpenseLineItems', window );"><strong>Summary of financial income expense [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinanceCosts', window );">Financial expenses</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(142,313)<span></span>
</td>
<td class="num">(107,584)<span></span>
</td>
<td class="num">(45,193)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_FinancialIncomeExpenseAxis=sbs_InterestInflationAdjustmentsOnProvisionsMember', window );">Interest and inflation adjustments on provisions [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfFinancialIncomeExpenseLineItems', window );"><strong>Summary of financial income expense [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinanceCosts', window );">Financial expenses</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(267,654)<span></span>
</td>
<td class="num">(162,093)<span></span>
</td>
<td class="nump">14,586<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_FinancialIncomeExpenseAxis=sbs_ExchangeRateChangesBorrowingFinancingMember', window );">Exchange rate changes on borrowings and financing [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfFinancialIncomeExpenseLineItems', window );"><strong>Summary of financial income expense [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NetForeignExchangeGain', window );">Exchange rate changes, net</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="num">(2,180,241)<span></span>
</td>
<td class="num">(233,960)<span></span>
</td>
<td class="num">(915,897)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_FinancialIncomeExpenseAxis=sbs_OtherFinancialIncomeMember', window );">Other Financial Income [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfFinancialIncomeExpenseLineItems', window );"><strong>Summary of financial income expense [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinanceIncome', window );">Financial income</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">4<span></span>
</td>
<td class="nump">14<span></span>
</td>
<td class="nump">10<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_FinancialIncomeExpenseAxis=sbs_COFINSAndPasepMember', window );">Cofins and Pasep [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfFinancialIncomeExpenseLineItems', window );"><strong>Summary of financial income expense [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinanceIncome', window );">Financial income</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(22,328)<span></span>
</td>
<td class="num">(20,028)<span></span>
</td>
<td class="num">(22,693)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_FinancialIncomeExpenseAxis=sbs_FinancialInterestIncomeMember', window );">Interest income [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfFinancialIncomeExpenseLineItems', window );"><strong>Summary of financial income expense [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinanceIncome', window );">Financial income</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">162,576<span></span>
</td>
<td class="nump">150,054<span></span>
</td>
<td class="nump">175,939<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_FinancialIncomeExpenseAxis=sbs_IncomeOnFinancialInvestmentsMember', window );">Income on financial investments [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfFinancialIncomeExpenseLineItems', window );"><strong>Summary of financial income expense [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinanceIncome', window );">Financial income</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 75,522<span></span>
</td>
<td class="nump">R$ 151,622<span></span>
</td>
<td class="nump">R$ 187,094<span></span>
</td>
</tr>
<tr><td colspan="4"></td></tr>
<tr><td colspan="4"><table class="outerFootnotes" width="100%">
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Increase of R$ 105.6 million, due to the increase in interest and monetary variations on lawsuits.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top">Increase of R$ 1,946.3 million, due to the higher appreciation of the U.S. dollar and the Yen against the Real in 2020 (28.9% and 35.8%, respectively), compared to appreciation presented in 2019 (4.0% and 5.3%, respectively).</td>
</tr>
</table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_FinanceCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of costs associated with financing activities of the entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 82<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_82_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FinanceCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_FinanceIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of income associated with interest and other financing activities of the entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 85<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FinanceIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
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</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NetForeignExchangeGain">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The net gain arising from foreign exchange differences. [Refer: Foreign exchange gain (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 21<br> -IssueDate 2020-01-01<br> -Paragraph 52<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=21&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_52_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NetForeignExchangeGain</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_FinanceIncomeExpenseNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to finance income expense net.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_FinanceIncomeExpenseNet</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_FinancialIncomeExpensesNetBeforeExchangeRateChanges">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to financial income expenses net before exchange at changes.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_FinancialIncomeExpensesNetBeforeExchangeRateChanges</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SummaryOfFinancialIncomeExpenseLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to summary of financial income expense.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SummaryOfFinancialIncomeExpenseLineItems</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td>xbrli:stringItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
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</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_FinancialIncomeExpenseAxis=sbs_InflationAdjustmentGainsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_FinancialIncomeExpenseAxis=sbs_InflationAdjustmentGainsMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_FinancialIncomeExpenseAxis=sbs_ExchangeGainsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_FinancialIncomeExpenseAxis=sbs_ExchangeGainsMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<td><strong> Period Type:</strong></td>
<td></td>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_FinancialIncomeExpenseAxis=sbs_OtherExchangeRateChangesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_FinancialIncomeExpenseAxis=sbs_OtherExchangeRateChangesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_FinancialIncomeExpenseAxis=sbs_InteretAndChargesLocalCurrencyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_FinancialIncomeExpenseAxis=sbs_InteretAndChargesLocalCurrencyMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_FinancialIncomeExpenseAxis=sbs_InteretAndChargesForeignCurrencyMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_FinancialIncomeExpenseAxis=sbs_OtherFinancialExpensesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_FinancialIncomeExpenseAxis=sbs_OtherFinancialExpensesMember</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_FinancialIncomeExpenseAxis=sbs_IncomeTaxOverInternationalRemittanceMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_FinancialIncomeExpenseAxis=sbs_InflationAdjustmentLoansAndFinancingMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_FinancialIncomeExpenseAxis=sbs_OtherInflationAdjustmentsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_FinancialIncomeExpenseAxis=sbs_OtherInflationAdjustmentsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_FinancialIncomeExpenseAxis=sbs_InterestInflationAdjustmentsOnProvisionsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_FinancialIncomeExpenseAxis=sbs_InterestInflationAdjustmentsOnProvisionsMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_FinancialIncomeExpenseAxis=sbs_ExchangeRateChangesBorrowingFinancingMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_FinancialIncomeExpenseAxis=sbs_OtherFinancialIncomeMember</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_FinancialIncomeExpenseAxis=sbs_COFINSAndPasepMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_FinancialIncomeExpenseAxis=sbs_COFINSAndPasepMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_FinancialIncomeExpenseAxis=sbs_FinancialInterestIncomeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_FinancialIncomeExpenseAxis=sbs_FinancialInterestIncomeMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_FinancialIncomeExpenseAxis=sbs_IncomeOnFinancialInvestmentsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_FinancialIncomeExpenseAxis=sbs_IncomeOnFinancialInvestmentsMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
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</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>176
<FILENAME>R162.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731823737752">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>31 Other operating income (expenses), net (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_OtherOperatingIncomeExpensesNetAbstract', window );"><strong>Other Operating Income Expenses Net</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MiscellaneousOtherOperatingIncome', window );">Other operating income, net</a></td>
<td class="nump">R$ 70,288<span></span>
</td>
<td class="nump">R$ 75,667<span></span>
</td>
<td class="nump">R$ 93,089<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MiscellaneousOtherOperatingExpense', window );">Other operating expenses</a></td>
<td class="nump">37,368<span></span>
</td>
<td class="num">(94,415)<span></span>
</td>
<td class="num">(64,498)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherOperatingIncomeExpense', window );">Other operating income (expenses), net</a></td>
<td class="nump">R$ 107,656<span></span>
</td>
<td class="num">R$ (18,748)<span></span>
</td>
<td class="nump">R$ 28,591<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MiscellaneousOtherOperatingExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of miscellaneous other operating expenses. [Refer: Other operating income (expense)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MiscellaneousOtherOperatingExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MiscellaneousOtherOperatingIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of miscellaneous other operating income. [Refer: Other operating income (expense)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MiscellaneousOtherOperatingIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherOperatingIncomeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of operating income (expense) that the entity does not separately disclose in the same statement or note.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 85<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherOperatingIncomeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_OtherOperatingIncomeExpensesNetAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_OtherOperatingIncomeExpensesNetAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>177
<FILENAME>R163.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731816856984">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>32 Commitments (Details)<br> R$ in Thousands</strong></div></th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>BRL (R$)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfCommitmentsLineItems', window );"><strong>Summary of commitments [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ContractLiabilitiesExpenses', window );">Contractual obligations - expenses</a></td>
<td class="nump">R$ 2,762,266<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ContractLiabilitiesInvestments', window );">Contractual obligations - investments</a></td>
<td class="nump">6,132,040<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ContractLiabilities', window );">Total</a></td>
<td class="nump">8,894,306<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MaturityAxis=ifrs-full_NotLaterThanOneYearMember', window );">1 year [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfCommitmentsLineItems', window );"><strong>Summary of commitments [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ContractLiabilitiesExpenses', window );">Contractual obligations - expenses</a></td>
<td class="nump">1,301,725<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ContractLiabilitiesInvestments', window );">Contractual obligations - investments</a></td>
<td class="nump">2,211,198<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ContractLiabilities', window );">Total</a></td>
<td class="nump">3,512,923<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MaturityAxis=ifrs-full_LaterThanOneYearAndNotLaterThanThreeYearsMember', window );">1-3 years [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfCommitmentsLineItems', window );"><strong>Summary of commitments [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ContractLiabilitiesExpenses', window );">Contractual obligations - expenses</a></td>
<td class="nump">633,296<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ContractLiabilitiesInvestments', window );">Contractual obligations - investments</a></td>
<td class="nump">1,642,792<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ContractLiabilities', window );">Total</a></td>
<td class="nump">2,276,088<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MaturityAxis=sbs_LaterThanThreeYearAndNotLaterThanFiveYearsMember', window );">3-5 years [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfCommitmentsLineItems', window );"><strong>Summary of commitments [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ContractLiabilitiesExpenses', window );">Contractual obligations - expenses</a></td>
<td class="nump">142,484<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ContractLiabilitiesInvestments', window );">Contractual obligations - investments</a></td>
<td class="nump">2,103,935<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ContractLiabilities', window );">Total</a></td>
<td class="nump">2,246,419<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MaturityAxis=ifrs-full_LaterThanFiveYearsMember', window );">More than 5 years [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SummaryOfCommitmentsLineItems', window );"><strong>Summary of commitments [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ContractLiabilitiesExpenses', window );">Contractual obligations - expenses</a></td>
<td class="nump">684,761<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ContractLiabilitiesInvestments', window );">Contractual obligations - investments</a></td>
<td class="nump">174,115<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ContractLiabilities', window );">Total</a></td>
<td class="nump">R$ 858,876<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ContractLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of an entity&#8217;s obligation to transfer goods or services to a customer for which the entity has received consideration (or the amount is due) from the customer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 15<br> -IssueDate 2020-01-01<br> -Paragraph 105<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=15&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_105&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 15<br> -IssueDate 2020-01-01<br> -Paragraph 116<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=15&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_116_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ContractLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ContractLiabilitiesExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to contract liabilities expenses.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ContractLiabilitiesExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ContractLiabilitiesInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to contract liabilities investments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ContractLiabilitiesInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_SummaryOfCommitmentsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Its represents information related to summary of commitments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SummaryOfCommitmentsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaturityAxis=ifrs-full_NotLaterThanOneYearMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaturityAxis=ifrs-full_NotLaterThanOneYearMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaturityAxis=ifrs-full_LaterThanOneYearAndNotLaterThanThreeYearsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaturityAxis=ifrs-full_LaterThanOneYearAndNotLaterThanThreeYearsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaturityAxis=sbs_LaterThanThreeYearAndNotLaterThanFiveYearsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaturityAxis=sbs_LaterThanThreeYearAndNotLaterThanFiveYearsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaturityAxis=ifrs-full_LaterThanFiveYearsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaturityAxis=ifrs-full_LaterThanFiveYearsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>178
<FILENAME>R164.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731817001416">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>33 Supplemental cash flow information (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="4">12 Months Ended</th>
</tr>
<tr>
<th class="th" colspan="2"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_SupplementalCashFlowInformationsAbstract', window );"><strong>Supplemental Cash Flow Informations Abstract</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AdditionsToContractAssets', window );">Total additions to contract assets (Note 14)</a></td>
<td class="nump">R$ 3,984,158<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">R$ 3,532,283<span></span>
</td>
<td class="nump">R$ 3,188,943<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AdditionsToIntangibleAssets', window );">Total additions to intangible assets (Note 15 (b))</a></td>
<td class="nump">411,285<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">1,788,907<span></span>
</td>
<td class="nump">1,144,728<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ItemsNotAffectingCash', window );">Items not affecting cash (see breakdown below)</a></td>
<td class="num">(1,095,285)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(2,125,943)<span></span>
</td>
<td class="num">(2,201,112)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_TotalAdditionsToIntangibleAssetsAsPerStatementOfCashFlows', window );">Total additions to intangible assets as per statement of cash flows</a></td>
<td class="nump">3,300,158<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">3,195,247<span></span>
</td>
<td class="nump">2,132,559<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_InvestmentsAndFinancingOperationsAffectingIntangibleAssetsButNotCashAbstract', window );"><strong>Investments and financing operations affecting intangible assets but not cash:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestCostsCapitalised', window );">Interest capitalized in the year (Note 15 (d))</a></td>
<td class="nump">238,330<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">233,251<span></span>
</td>
<td class="nump">488,502<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ContractorsPayable', window );">Contractors payable</a></td>
<td class="nump">142,514<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">252,675<span></span>
</td>
<td class="nump">297,872<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ContractCommitments', window );">Program contract commitments</a></td>
<td class="nump">4,422<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">35,817<span></span>
</td>
<td class="nump">149,974<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PublicPrivatePartnershipSaoLourenco', window );">Public Private Partnership - Sao Lourenco PPP (Note 15 (g))</a></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">10,591<span></span>
</td>
<td class="nump">273,737<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_PerformanceAgreements', window );">Performance agreements</a></td>
<td class="nump">314,720<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">78,296<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_CashInflowOutflowRightofuseAssets', window );">Right of use</a></td>
<td class="nump">28,549<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">113,233<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ConstructionMargin', window );">Construction margin (Note 26)</a></td>
<td class="nump">85,976<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">65,172<span></span>
</td>
<td class="nump">63,013<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AgreementWithTheMunicipalityOfSantoAndre', window );">Agreement with the Municipality of Maua (Note 10 (a))</a></td>
<td class="nump">280,774<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AgreementWithMunicipalityOfSantoAndre', window );">Agreement with the Municipality of Santo Andre</a></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">1,336,908<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_AgreementWithTheMunicipalityOfGuarulhos', window );">Agreement with the municipality of Guarulhos</a></td>
<td class="nump">0<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">0<span></span>
</td>
<td class="nump">928,014<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_ItemsNotAffectingCash', window );">Total</a></td>
<td class="nump">R$ 1,095,285<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">R$ 2,125,943<span></span>
</td>
<td class="nump">R$ 2,201,112<span></span>
</td>
</tr>
<tr><td colspan="5"></td></tr>
<tr><td colspan="5"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">The largest additions of the period are located in the municipalities of Sao Paulo, Praia Grande and Sao Bernardo do Campo, in the amounts of R$ 1,676 million, R$ 284 million and R$ 228 million, respectively.</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of interest costs that an entity incurs in connection with the borrowing of funds that are directly attributable to the acquisition, construction or production of a qualifying asset and which form part of the cost of that asset.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InterestCostsCapitalised</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_AdditionsToContractAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to investment property marke value.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AdditionsToContractAssets</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_AdditionsToIntangibleAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to additions to intangible assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AdditionsToIntangibleAssets</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to agreement with the municipality of santo andre.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AgreementWithMunicipalityOfSantoAndre</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_AgreementWithTheMunicipalityOfGuarulhos">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to agreement with the municipality of guarulhos.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AgreementWithTheMunicipalityOfGuarulhos</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_AgreementWithTheMunicipalityOfSantoAndre">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to agreement with the municipality of santo andre.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AgreementWithTheMunicipalityOfSantoAndre</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_CashInflowOutflowRightofuseAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to cash inflow out flow right of use assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_CashInflowOutflowRightofuseAssets</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ConstructionMargin">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The profit (loss) recognised on exchanging construction services for an intangible asset in service concession arrangements.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ConstructionMargin</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ContractCommitments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to contract commitments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to contractors payable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_InvestmentsAndFinancingOperationsAffectingIntangibleAssetsButNotCashAbstract</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to items not affecting cash.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ItemsNotAffectingCash</td>
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<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_PerformanceAgreements">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to performance agreements.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for the purchases of intangible assets, classified as investing activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139731825348168">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>34 Events after the reporting period (Details Narrative) - Event after the reporting period [member]<br></strong></div></th>
<th class="th"><div>Apr. 08, 2021</div></th>
<th class="th"><div>Mar. 17, 2021</div></th>
<th class="th"><div>Feb. 03, 2021</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems', window );"><strong>Disclosure of non-adjusting events after reporting period [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfConversionOfDebtToEquity', window );">Description of COVID-19 - suspension of cuts and debt renegotiation</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">On February 3, 2021, the Company approved: (i) suspend cuts and renegotiate debts for commercial and service customers residing in the operated municipalities that are in the orange and red phases of the S&#227;o Paulo / Covid-19 Plan; (ii) the validity period will run from February 3, 2021 until March 31, 2021; (iii) the existing debts, including the agreements signed during the pandemic period, will be renegotiated without the application of a fine and interest, only monetary adjustment, according to the Company's policy and procedure; (iv) the term for installments will be 12 months, from the date of the renegotiation of outstanding balances; (v) the debtor will not be included in the credit protection register for debts until March 31, 2021; (vi) debtors which may have been included in the credit protection register during the pandemic will be withdrawn immediately after the debt is renegotiated with Sabesp. On March 16, 2021, the Company extended from March 31 to April 30, 2021, the measures to minimize the economic impacts of the pandemic in commercial and service establishments, mentioned above.<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DescriptionOfNewLegalSanitationFrameworkRecognitionOfFinancialAsset', window );">Description of New Legal Sanitation Framework - recognition of financial asset</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">The Company has been maintaining investments made and not recovered through the rendering of services, within the original term of the contract, as intangible assets, amortized by the useful life of the asset, taking into consideration the solid track record of concession renewal and, therefore, the continuity of service rendering, since, although Law 14,026/2020, New Legal Sanitation Framework, had been approved by the Brazilian President with vetoes, including on the extension of program contracts, such vetoes would still be voted in the Brazilian Congress, for this reason the Company maintained, for the reference date of December 31, 2020, the recognition of the investments made in the concessions as intangible assets. However, on March 17, 2021, the House of Representative casted a vote to maintain the restriction regarding the extension of program contracts, i.e. the granting authorities will no longer be able to sign contracts directly and will have to hold bidding processes for the provision of services. Accordingly, SABESP is analyzing the possible impacts of recognizing a financial asset under intangible assets that may be reclassified, referring to the contractual rights to receive cash (indemnities) at the end of the contracts, corresponding to the investments made and not recovered over the provision of services.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_sbs_DescriptionOfResultsOfTheARSESPsPublicsConsultations', window );">Description of Results of the ARSESP's Publics Consultations</a></td>
<td class="text">On April 8, 2021, ARSESP published the results of the Calculation of the Maximum Average Tariff (P0) and X Factor of the Third Ordinary Tariff Revision and the results of the Proposed Revision of Sabesp&#8217;s Tariff Structure. Although a new tariff structure was approved, the tariff for 2021 will still be based on the current tariff structure, while the new structure will be applied from 2022 onwards. The impact of the tariff adjustment for residential and non-residential, residential social and wholesale (water and sewage treatment) customers in 2021 is 7.6%, negative 1.0% and 5.45%, respectively. Further, the real tariff readjustments for the residential category for 2022, 2023 and 2024 were set at 1.5%, 3% and 4.6%, respectively, together with the expansion of beneficiaries in the vulnerable residential category and the resources intended for the commercial programs of the 2019-2020. The new tariff structure was defined by ARSESP considering four groups: (i) minimum consumption versus fixed tariff with a portion being determined by reference to volume of water used; (ii) tariffs segregated by type of service (such as water, sewage collection and sewage treatment); (iii) social tariff; and (iv) non-residential tariffs.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the non-cash conversion of debt to equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 44<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_44_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Description of New Legal Sanitation Framework &#8211; recognition of financial asset.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Description of Results of the ARSESP&#8217;s Publics Consultations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
